Exhibit 99.2
Calumet Specialty Products Partners, L.P.
The following tables reflect revised cost of sales, gross profit, gross profit per barrel, and operating expense values for the year ended December 31, 2020 and each quarter in such year, and for the year ended December 31, 2019, due to the change in accounting principle related to the classification of outbound shipping and handling costs from transportation within operating costs and expenses to cost of sales.
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| Cost of Sales | Previously Reported | | Adjustment | | Revised Cost of Sales |
| Period: | | | | | |
| Q1 2020 | $ | 638.3 | | | $ | 30.8 | | | $ | 669.1 | |
| Q2 2020 | $ | 364.4 | | | $ | 24.8 | | | $ | 389.2 | |
| Q3 2020 | $ | 523.4 | | | $ | 28.1 | | | $ | 551.5 | |
| Q4 2020 | $ | 532.0 | | | $ | 27.3 | | | $ | 559.3 | |
| Year Ended Q4 2020 | $ | 2,058.1 | | | $ | 111.0 | | | $ | 2,169.1 | |
| Year Ended Q4 2019 | $ | 3,000.9 | | | $ | 122.9 | | | $ | 3,123.8 | |
| | | | | | | | | | | | | | | | | |
| Gross Profit (Loss) | Previously Reported | | Adjustment | | Revised Gross Profit (Loss) |
| Period: | | | | | |
| Q1 2020 | $ | 54.3 | | | $ | (30.8) | | | $ | 23.5 | |
| Q2 2020 | $ | 89.3 | | | $ | (24.8) | | | $ | 64.5 | |
| Q3 2020 | $ | 44.6 | | | $ | (28.1) | | | $ | 16.5 | |
| Q4 2020 | $ | 21.9 | | | $ | (27.3) | | | $ | (5.4) | |
| Year Ended Q4 2020 | $ | 210.1 | | | $ | (111.0) | | | $ | 99.1 | |
| Year Ended Q4 2019 | $ | 451.7 | | | $ | (122.9) | | | $ | 328.8 | |
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| Gross Profit (Loss) Per Barrel | Previously Reported | | Adjustment | | Revised Gross Profit (Loss) Per Barrel |
| Period: | | | | | |
| Q1 2020 | $ | 6.48 | | | $ | (3.67) | | | $ | 2.81 | |
| Q2 2020 | $ | 11.20 | | | $ | (3.11) | | | $ | 8.09 | |
| Q3 2020 | $ | 5.67 | | | $ | (3.57) | | | $ | 2.10 | |
| Q4 2020 | $ | 2.92 | | | $ | (3.63) | | | $ | (0.71) | |
| Year Ended Q4 2020 | $ | 6.62 | | | $ | (3.50) | | | $ | 3.12 | |
| Year Ended Q4 2019 | $ | 11.82 | | | $ | (3.21) | | | $ | 8.61 | |
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| Operating costs and expenses | Previously Reported | | Adjustment | | Revised Operating costs and expenses |
| Period: | | | | | |
| Q1 2020 | $ | 78.3 | | | $ | (30.8) | | | $ | 47.5 | |
| Q2 2020 | $ | 66.4 | | | $ | (24.8) | | | $ | 41.6 | |
| Q3 2020 | $ | 75.4 | | | $ | (28.1) | | | $ | 47.3 | |
| Q4 2020 | $ | 61.9 | | | $ | (27.3) | | | $ | 34.6 | |
| Year Ended Q4 2020 | $ | 282.0 | | | $ | (111.0) | | | $ | 171.0 | |
| Year Ended Q4 2019 | $ | 375.4 | | | $ | (122.9) | | | $ | 252.5 | |
