Item 2.02 Results of Operations and Financial Condition. Beginning with the fourth quarter of 2019, The Timken Company (the "Company") began using earnings before interest, taxes, depreciation and amortization ("EBITDA") as the main operating income metric used by management to measure financial performance of the Company and each segment. The Company made this change because recent acquisitions have resulted in an increased amount of purchase accounting amortization expense, which in turn has affected the comparability of results across periods and versus other companies. Management believes EBITDA is a non-GAAP measure that is useful to investors as it is representative of the Company's performance and that it is appropriate to compare GAAP net income to consolidated EBITDA. The primary operating income metric used by management to measure financial performance of the Company and each segment prior to the fourth quarter of 2019 was earnings before interest and taxes. A copy of the EBITDA results for the Company for certain periods is attached as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference. Exhibit 99.1 contains EBITDA results for the first three quarters of 2019, each quarter of 2018, and the years ended December 31, 2018, 2017, 2016 and 2015, respectively.

This information shall not be deemed to be "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the liabilities of that section, nor shall it be incorporated by reference into a filing under the Securities Act of 1933, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01 Financial Statements and Exhibits.



(d) Exhibits

Exhibit No.   Description
   99.1       EBITDA Results for the first three quarters of 2019, each quarter of
              2018, and the years ended December 31, 2018, 2017, 2016 and 2015
              Cover Page Interactive Data File (embedded within the Inline XBRL
    104       document)

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