Rayonier
RYN
#2663
Rank
$6.34 B
Marketcap
$20.86
Share price
1.16%
Change (1 day)
-24.67%
Change (1 year)

Rayonier - 10-Q quarterly report FY


Text size:
1
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549


FORM 10-Q

(Mark One)

(x) QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1999

OR

( ) TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM ........... TO ............



COMMISSION FILE NUMBER 1-6780


RAYONIER INC.


Incorporated in the State of North Carolina
I.R.S. Employer Identification Number l3-2607329



l177 Summer Street, Stamford, Connecticut 06905-5529
(Principal Executive Office)


Telephone Number: (203) 348-7000

Indicate by check mark whether the registrant (l) has filed all
reports required to be filed by Section l3 or l5(d) of the Securities
Exchange Act of l934 during the preceding l2 months and (2) has been
subject to such filing requirements for the past 90 days.

YES (X) NO ( )

As of November 3, 1999, there were outstanding 27,464,308 Common Shares of the
Registrant.
----------
2

<TABLE>
<CAPTION>

RAYONIER INC.

TABLE OF CONTENTS

PAGE
----
<S> <C> <C>
PART I. FINANCIAL INFORMATION

Item l. Financial Statements

Statements of Consolidated Income for the
Three Months and Nine Months Ended September 30, 1999 and 1998 1

Consolidated Balance Sheets as of September 30, 1999
and December 3l, 1998 2

Statements of Consolidated Cash Flows for the
Nine Months Ended September 30, 1999 and 1998 3

Notes to Consolidated Financial Statements 4

Item 2. Management's Discussion and Analysis
of Financial Condition and Results of Operations 5-8

Item 3. Selected Operating Data 9

Selected Supplemental Financial Data 10

PART II. OTHER INFORMATION

Item 1. Legal Proceedings 11

Item 6. Exhibits and Reports on Form 8-K 11

Signature 11

Exhibit Index 12
</TABLE>

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PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The following unaudited financial statements reflect, in the opinion of Rayonier
Inc. (Rayonier or the Company), all adjustments (which include only normal
recurring adjustments) necessary for a fair presentation of the results of
operations, the financial position and the cash flows for the periods presented.
For a full description of accounting policies, please refer to Notes to
Consolidated Financial Statements in the l998 Annual Report on Form l0-K.



RAYONIER INC. AND SUBSIDIARIES
STATEMENTS OF CONSOLIDATED INCOME
(UNAUDITED)
(THOUSANDS OF DOLLARS, EXCEPT PER SHARE DATA)

<TABLE>
<CAPTION>

Three Months Nine Months
Ended September 30, Ended September 30,
------------------------------- -------------------------------
1999 1998 1999 1998
------------- ------------- ------------- -------------
<S> <C> <C> <C> <C>
SALES $ 255,453 $ 258,740 $ 739,872 $ 738,165
------------- ------------- ------------- -------------
Costs and expenses

Cost of sales 217,950 223,663 621,829 618,143

Selling and general expenses 6,771 7,960 26,021 25,719

Other operating (income) expense, net (1,381) 1,749 (3,286) (394)
------------- ------------- ------------- -------------

223,340 233,372 644,564 643,468
------------- ------------- ------------- -------------

OPERATING INCOME 32,113 25,368 95,308 94,697

Interest expense (7,306) (9,092) (22,693) (26,076)

Interest and miscellaneous income (expense), net 114 64 595 561
------------- ------------- ------------- -------------

Income before income taxes 24,921 16,340 73,210 69,182

Provision for income taxes (7,787) (3,499) (23,869) (19,705)
------------- ------------- ------------- -------------


NET INCOME $ 17,134 $12,841 $ 49,341 $ 49,477
============= ============= ============= =============

NET INCOME PER COMMON SHARE
Basic EPS $ 0.62 $ 0.46 $ 1.78 $ 1.75
============= ============= ============= =============
Diluted EPS $ 0.61 $ 0.45 $ 1.75 $ 1.72
============= ============= ============= =============
</TABLE>





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RAYONIER INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(UNAUDITED)
(THOUSANDS OF DOLLARS)

ASSETS
<TABLE>
<CAPTION>

September 30, December 31,
1999 1998
---------------- ---------------
<S> <C> <C>
CURRENT ASSETS
Cash and short-term investments $ 3,666 $ 6,635
Accounts receivable, less allowance for doubtful
accounts of $5,066 and $4,843 106,308 118,762
Inventories
Finished goods 63,080 47,109
Work in process 14,845 15,762
Raw materials 12,787 13,212
Manufacturing and maintenance supplies 24,601 22,827
---------------- ---------------
Total inventories 115,313 98,910

Timber purchase agreements 31,135 35,776
Other current assets 11,256 13,192
Deferred income taxes 7,398 8,559
---------------- ---------------
Total current assets 275,076 281,834

OTHER ASSETS 57,858 65,988

TIMBER PURCHASE AGREEMENTS 18,974 20,922

TIMBER, TIMBERLANDS AND LOGGING ROADS,
NET OF DEPLETION AND AMORTIZATION 543,431 544,190

PROPERTY, PLANT AND EQUIPMENT
Land, buildings, machinery and equipment 1,340,527 1,304,188
Less - accumulated depreciation 664,915 616,266
---------------- ---------------
675,612 687,922
---------------- ---------------

$ 1,570,951 $ 1,600,856
================ ===============

LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES
Accounts payable $ 68,014 $ 65,844
Bank loans and current maturities 6,504 4,094
Accrued taxes 14,722 8,728
Accrued payroll and benefits 23,058 21,460
Accrued interest 11,001 6,182
Other current accrued liabilities 40,348 44,279
Current reserves for dispositions and discontinued operations 18,483 22,167
---------------- ---------------
Total current liabilities 182,130 172,754

DEFERRED INCOME TAXES 126,006 115,405

LONG-TERM DEBT 432,544 485,850

NON-CURRENT RESERVES FOR DISPOSITIONS
AND DISCONTINUED OPERATIONS 151,987 159,198

OTHER NON-CURRENT LIABILITIES 28,279 28,690

SHAREHOLDERS' EQUITY
Common Shares, 60,000,000 shares authorized,
27,558,308 and 27,767,309 shares issued and outstanding 67,118 79,561
Retained earnings 582,887 559,398
---------------- ---------------
650,005 638,959
---------------- ---------------

$ 1,570,951 $ 1,600,856
================ ===============
</TABLE>




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RAYONIER INC. AND SUBSIDIARIES
STATEMENTS OF CONSOLIDATED CASH FLOWS
(UNAUDITED)
(THOUSANDS OF DOLLARS)

<TABLE>
<CAPTION>

Nine Months
Ended September 30,
-------------------
1999 1998
---------------- ----------------

OPERATING ACTIVITIES

<S> <C> <C>
Net income $ 49,341 $ 49,477
Non-cash items included in income
Depreciation, depletion and amortization 77,313 74,601
Deferred income taxes 7,772 7,427
Decrease in other non-current liabilities (411) (1,226)
Change in accounts receivable, inventories
and accounts payable (1,779) (3,242)
Decrease (increase) in current timber purchase agreements 4,641 (5,706)
Decrease in other current assets 1,936 213
Change in accrued liabilities 8,480 (17,938)
--------- ---------
CASH FROM OPERATING ACTIVITIES 147,293 103,606
--------- ---------

INVESTING ACTIVITIES

Capital expenditures, net of sales and retirements
of $442 and $4,714 (64,244) (64,836)
Acquisition of Rayonier Timberlands, L.P. Class A Units - (48,821)
Expenditures for dispositions and discontinued operations,
net of tax benefits of $3,990 and $4,234 (6,905) (7,308)
Change in timber purchase agreements and other assets 10,078 (4,118)
--------- ---------
CASH USED FOR INVESTING ACTIVITIES (61,071) (125,083)
--------- ---------


FINANCING ACTIVITIES

Issuance of debt 116,879 204,877
Repayments of debt (167,775) (122,480)
Dividends paid (25,852) (26,193)
Repurchase of Common Shares (16,438) (21,890)
Issuance of Common Shares 3,995 2,252
Buyout of minority interest - (16,959)
--------- ---------
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES (89,191) 19,607
--------- ---------


CASH AND SHORT-TERM INVESTMENTS

Decrease in cash and short-term investments (2,969) (1,870)
Balance, beginning of period 6,635 10,661
--------- ---------
Balance, end of period $ 3,666 $ 8,791
========= =========

Supplemental disclosures of cash flow information
Cash paid during the period for:
Interest $ 18,188 $ 21,519
========= ==========
Income taxes $ 12,094 $ 12,547
========= ==========
</TABLE>




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RAYONIER INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
(THOUSANDS OF DOLLARS, EXCEPT PER SHARE DATA)



1. EARNINGS PER COMMON SHARE

The following table provides details of the calculation of basic and diluted EPS
in accordance with Statement of Financial Accounting Standards (SFAS) No. 128,
"Earnings Per Share" for the three months and nine months ended September 30,
1999 and 1998.

<TABLE>
<CAPTION>

Three Months Nine Months
Ended September 30, Ended September 30,
------------------- -------------------

1999 1998 1999 1998
---- ---- ---- ----

<S> <C> <C> <C> <C>
Net Income $ 17,134 $ 12,841 $ 49,341 $ 49,477
========= ========= ========= =========

Shares used for determining basic EPS 27,698,598 28,079,736 27,763,251 28,219,896
Dilutive effect of:
Stock options 270,402 241,123 269,705 283,410
Contingent shares 240,000 231,084 240,000 231,084
------- ------- ------- -------

Shares used for determining diluted EPS 28,209,000 28,551,943 28,272,956 28,734,390
========== ========== ========== ==========

Basic EPS $ 0.62 $ 0.46 $ 1.78 $ 1.75
============== ============== ============= =============
Diluted EPS $ 0.61 $ 0.45 $ 1.75 $ 1.72
============== ============== ============= =============
</TABLE>




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ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS


SEGMENT INFORMATION

Rayonier operates in two major business segments: Timber and Wood Products, and
Specialty Pulp Products. The Timber and Wood Products segment includes two
reportable business units: Forest Resources and Trading, and Wood Products.
Chemical Cellulose, and Fluff and Specialty Paper Pulps are product lines within
the Specialty Pulp Products segment.

The amounts and relative contributions to sales and operating income
attributable to each of Rayonier's reportable business units for the three
months and nine months ended September 30, 1999 and 1998 were as follows
(thousands of dollars):

<TABLE>
<CAPTION>

Three Months Nine Months
Ended September 30, Ended September 30,
------------------- -------------------

1999 1998 1999 1998
------------- ------------- ------------- ------------
<S> <C> <C> <C> <C>
SALES
Timber and Wood Products
Forest Resources and Trading $ 111,255 $ 105,828(a) $ 330,399 $ 289,902(a)
Wood Products 31,995 32,079 89,409 93,562
------------- ------------- ------------- -------------
Total Timber and Wood Products 143,250 137,907 419,808 383,464
------------- ------------- ------------- -------------
Specialty Pulp Products
Chemical Cellulose 67,072 74,848 199,857 218,379
Fluff and Specialty Paper Pulps 45,442 46,293 120,767 138,191
------------- ------------- ------------- -------------

Total Specialty Pulp Products 112,514 121,141 320,624 356,570
------------- ------------- ------------- -------------

Intersegment Eliminations (311) (308) (560) (1,869)
------------- ------------- ------------- -------------

TOTAL SALES $ 255,453 $ 258,740 $ 739,872 $ 738,165
============= ============= ============= =============

OPERATING INCOME
Timber and Wood Products
Forest Resources and Trading $ 20,517 $ 17,411(b) $ 78,926 $87,117(b)
Wood Products 1,745 (2,163) 2,808 (11,393)
------------- ------------- ------------- -------------
Total Timber and Wood Products 22,262 15,248 81,734 75,724

Specialty Pulp Products 10,394 12,585 22,416 28,170

Corporate and Other (543) (2,465) (8,842) (9,197)
------------- ------------- ------------- -------------

TOTAL OPERATING INCOME $ 32,113 $ 25,368 $ 95,308 $ 94,697
============= ============= ============= =============
</TABLE>


(a) Includes salvage timber sales of $1.7 million.
(b) Operating income was reduced by $6.7 million resulting from Southeast U.S.
forest fires during the third quarter of 1998, including $4.0 million on
lower pricing for salvage timber and $2.7 million on the write-off of
destroyed timber assets and other fire related expenses.

RESULTS OF OPERATIONS

SALES AND OPERATING INCOME

Sales for the third quarter of 1999 were $255 million, $3 million lower than the
third quarter of 1998, while sales for the nine months ended September 30, 1999
of $740 million were $2 million higher than the prior year. Third quarter sales
decreased in the Specialty Pulp Products segment, as a result of reduced
chemical cellulose prices and lower pulp volume, and were partly offset by
improved sales in Timber and Wood Products due to higher Southeast U.S. timber
volume and prices. Year-to-date September sales increased



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8

due to higher Forest Resources and Trading activity, partially offset by weaker
U.S. timber prices and reduced sales in the Specialty Pulp Products segment due
to lower chemical cellulose prices and pulp volume.

Operating income for the third quarter of 1999 of $32 million was $7 million
above prior year while operating income for the nine-month period ended
September 30, 1999 of $95 million was $1 million above prior year. Wood Products
improved over prior year, as a result of a strong domestic lumber market and
higher medium-density fiberboard (MDF) margins. This was partially offset by the
decline in Specialty Pulp Products, due to reduced chemical cellulose prices
and lower pulp volume, weaker Forest Resources and Trading results, due to lower
U.S. timber prices, and the negative impact from weather-related disruptions
caused by Hurricane Floyd of $1 million.

The 1998 results for Forest Resources and Trading include the negative impact of
last summer's Southeast U.S. forest fires which reduced sales and operating
income by $4.0 million and $6.7 million, respectively.

TIMBER AND WOOD PRODUCTS

Timber and Wood Products' sales for the third quarter were $143 million, $5
million higher than prior year due to higher timber sales volumes and log
trading activity. Sales for the nine-month period were $420 million, $36 million
higher than the prior year, resulting from higher trading activity partially
offset by lower timber prices and Wood Products sales. Operating income for the
third quarter of $22 million was $7 million above prior year due to stronger
Southeast U.S. timber sales volumes and prices, higher U.S. lumber prices and
improved margins for MDF. Year-to-date operating income of $82 million increased
$6 million from last year due to higher Wood Products results partially offset
by lower income from Forest Resources and Trading.

FOREST RESOURCES AND TRADING

Forest Resources and Trading sales for the third quarter were $111
million, $5 million above prior year resulting from growth of wood
products trading activities and higher U.S. timber volume. For the nine
month period ending September 30, 1999 sales were $330 million, $40
million above 1998 principally due to the higher wood products trading
activity and improved log trading volume in Asian and U.S. domestic
markets, partially offset by lower U.S. timber prices and Southeast U.S.
land sales.

Operating income for the third quarter was $21 million, $3 million above
1998, resulting from higher Southeast U.S. sales volume. Third quarter
1998 operating income included the $6.7 million adverse impact associated
with the Southeast U.S. forest fires. Operating income for the nine-month
period of 1999 of $79 million was $8 million below prior year due to
reduced timber prices partially offsetting an increase in Northwest U.S.
sales volume. Timber prices were unusually high in Southeast U.S. markets
during the first half of 1998 due to unusually wet weather that led to
restricted supply because of difficult logging conditions. In 1999, prices
declined in the Northwest U.S. due to the impact of the Asian economic
crisis on export products and in the Southeast U.S. due to reduced
pulpwood demand resulting from pulp and paper mill closures and downtime
in the region.

WOOD PRODUCTS

Wood Products sales for the third quarter were $32 million, relatively
unchanged from the prior year, and for the nine month period were $89
million, $4 million below 1998. The decrease was due to reduced lumber
volume resulting from the absence of sales from the Company's Plummer, ID
mill. This lumber mill was closed in July 1998, after the facility was
damaged by fire, and subsequently sold in September 1999. This sales
decline was partly offset by a strong Southeast U.S. lumber market and
improved volume and sales prices for the Company's MDF plant.

Operating income for the third quarter was $2 million, $4 million higher
than prior year. Operating income for the nine months was $3 million, $14
million above prior year. The improvement resulted from higher prices for
both lumber and MDF and lower operating costs for MDF. During the third
quarter of 1999, the MDF margin contribution increased $2 million over the
prior year.

SPECIALTY PULP PRODUCTS

Sales of Specialty Pulp Products for the third quarter were $113 million, $9
million below prior year due to reduced volume and lower chemical cellulose
prices. For the nine-month period sales were $321 million, $36 million lower
than 1998. The decline was primarily due to weaker demand for both fluff and
chemical cellulose pulps and lower chemical cellulose pricing.

Operating income of $10 million and $22 million for the third quarter and the
nine-month period of 1999, respectively, were $2 million and $6 million below
prior year. The decline resulted from lower fluff and chemical cellulose pulp
volumes, lower chemical cellulose pricing and market related shutdown costs for
the Fernandina Beach, FL pulp mill, partially offset by lower wood, chemical and
maintenance costs.




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CORPORATE AND OTHER

Corporate and other costs for the third quarter were below 1998 levels
reflecting lower management incentive compensation expense related to share
performance plans. On a year-to-date basis, Corporate and other costs were
comparable to the prior year.

OTHER INCOME / EXPENSE

Interest expense of $23 million for the nine-month period of 1999 was $3 million
below 1998 due to lower average interest rates and debt balances.

The effective tax rate of 32.6 percent for the nine-month period of 1999
compared to 28.5 percent in 1998. The lower 1998 rate reflects increased tax
benefits from foreign operations and higher prior years' research and
development tax credits.

NET INCOME

Net income for the third quarter of 1999 was $17.1 million or $0.61 per Common
Share, compared to $12.8 million or $0.45 per Common Share in 1998. Net income
for the nine months ended September 30, 1999 was $49.3 million or $1.75 per
share compared to $49.5 million or $1.72 per share last year.

Third quarter 1999 earnings reflect a two cent per share negative impact from
weather related disruptions caused by Hurricane Floyd. Third quarter 1998
earnings were reduced by approximately 15 cents per share due to the forest
fires in the Southeast U.S. in early July. The impact of the forest fires
included a charge of 5 cents per share to reflect the loss of pre-merchantable
timber and a reduction in earnings of 10 cents per share from the sale of
fire-damaged timber.

OTHER ITEMS

In its third quarter earnings release on October 18, the Company indicated that
it is optimistic about market conditions in the coming months as the improving
Asian markets are benefiting most aspects of its business, both in the U.S. and
New Zealand. Specialty Pulp results are expected to improve as fluff and
specialty paper demand and pricing continue to strengthen and because of the
Company's continuous focus on cost reduction. However, the Company expects to
take some downtime at its Fernandina Beach, FL pulp mill due to softness in
chemical cellulose markets, which typically lag the recovery in fluff and paper.
In the fourth quarter, strengthening U.S. timber and log sales may be offset
somewhat by lower lumber prices.

On October 29th, the Company completed the previously announced sale of a
non-strategic marine terminal and related assets for $9.5 million, resulting in
a one-time after tax gain of $5.8 million, or 20 cents per share. This gain will
be essentially offset by a fourth quarter non-cash charge for an unrelated
contract dispute of $2.9 million, or 10 cents per share, and $2.4 million, or 8
cents per share, related to expenses of the previously announced corporate
headquarters relocation to Jacksonville, FL.

In an October 25 press release, the Company announced the completion of the
969,000-acre timberland asset purchase from Smurfit-Stone Container Corporation
for $710 million. The Company expects EBITDA and free cash flow per share from
the acquisition to be accretive to the Company's results in the year 2000, on a
pro forma basis, by approximately $2.65 per share and 37 cents per share,
respectively. Quarterly earnings will be reduced next year by approximately 18
cents per share due to higher interest expense and timber depletion costs.

LIQUIDITY AND CAPITAL RESOURCES

Cash flow from operating activities of $147 million for the nine-month period of
1999 increased $44 million from 1998 principally as a result of decreased
working capital requirements. EBITDA for the nine-month period of 1999 of $173
million increased $3 million from 1998 results primarily due to higher cash
operating income. Cash from operating activities helped to finance capital
expenditures of $65 million, dividends of $26 million and the repurchase of
Common Shares for $16 million and also reduce debt by $51 million. In 1999,
third quarter ending debt was $439 million and the debt-to-capital-ratio was
40.3 percent compared to debt of $490 million and a debt-to-capital ratio of
43.4 percent at December 31, 1998.

The Company repurchased 373,300 of its shares during the nine-month period of
1999 at an average cost of $44.03 for a total cost of $16 million. Over the same
period of 1998, the Company repurchased 516,079 shares, at an average cost of
$42.42 per share for a total cost of $22 million.

The Company has unsecured credit facilities totaling $300 million, which were
used as support for $95 million of outstanding commercial paper. At September
30, 1999, the Company had $205 million available under its revolving credit
facilities. In addition, the Company has on file with the Securities and
Exchange Commission shelf registration statements to offer $150 million of new


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public debt securities. The Company believes that internally generated funds,
combined with available external financing, will enable Rayonier to fund capital
expenditures, share repurchases, working capital and other liquidity needs for
the foreseeable future.

YEAR 2000 COMPLIANCE

Rayonier began its company-wide Year 2000 Project in 1996. The Project was
designed to identify Year 2000 problems and take corrective action covering
business and process control systems, networking communications, personal
computer applications, embedded microprocessors and third party supplier and
customer risks. As of the end of the third quarter of 1999, all internal systems
are compliant. All third party supplier and customer risks have been evaluated
and contingency plans have been developed as needed. We will continue to monitor
supplier Y2K status through the turn of the century. The Company has engaged
outside consultants to advise on, assist in and monitor compliance. The project
team reports directly to the Company's senior executive officers and regularly
provides program updates to the Audit Committee of the Board of Directors.

The total amount expended on the Year 2000 Project through the third quarter of
1999 was approximately $3.5 million. Many of the Company's systems were upgraded
or replaced in the ordinary course of business during the last five years, and
costs related to those upgrades and replacements are not included in the Year
2000 Project expenses.

The Company believes that the risks have been minimized and the possibility of
significant interruptions of operations reduced. However, if the Company and its
third party suppliers and customers do not complete in a timely manner, their
assessment, remediation and testing for Year 2000 compliance, there can be no
assurance that Year 2000 problems will not materially adversely affect the
Company's results of operations or its relationships with its suppliers and
customers. The Company has prepared contingency plans for critical systems to
deal with any areas where risks of non-compliance are significant. The Company
has identified its hypercritical systems, the failure of which could constitute
a worst case scenario, and has finalized contingency plans to deal with any Year
2000 related failures.

SAFE HARBOR

Comments about market trends, anticipated earnings and future activities,
including disclosures about the Company's Year 2000 project, are forward-looking
and are made pursuant to the safe harbor provisions of the Private Securities
Litigation Reform Act of 1995. Changes in factors referred to in such
disclosures, and changes in the following additional important factors, among
others, could cause actual results to differ materially from those expressed in
the forward-looking statements: failure of the Asian markets to recover as
expected; fluctuations in demand for specialty chemical cellulose and fluff
pulps, export and domestic logs, and wood products; the impact of such market
factors on the Company's timber sales in the U.S. and New Zealand; production
costs for wood products and for specialty pulps, particularly for raw materials
such as wood and chemicals; failure to realize operation efficiencies; actual
costs of relocation varying significantly from cost estimates; adverse weather
conditions in the Company's operating areas; the possibility of forest fires;
governmental policies and regulations affecting the environment, import and
export controls, and taxes; and stock market, interest rate and currency
movements.




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ITEM 3. SELECTED OPERATING DATA

<TABLE>
<CAPTION>

Three Months Nine Months
Ended September 30, Ended September 30,
------------------- -------------------

1999 1998 1999 1998
---- ---- ---- ----
<S> <C> <C> <C> <C>
TIMBER AND WOOD PRODUCTS

Log trading sales volume
North America, in millions of board feet 57 61 132 130
New Zealand, in thousands of cubic meters 306 174 897 550
Other, in thousands of cubic meters 157 47 429 136

Timber sales volume
Northwest U.S., in millions of board feet 33 30 165 154
Southeast U.S., in thousands of short green tons 664 558(a) 1,795 1,788
New Zealand, in thousands of cubic meters 324 280 915 650

Lumber sales volume, in millions of board feet 65 84 (b) 189 241(b)

Medium-density fiberboard sales volume,
in thousands of cubic meters 33 24 91 61

Intercompany timber sales volume
Northwest U.S., in millions of board feet 3 3 21 8
Southeast U.S., in thousands of short green tons 15 12 26 62
New Zealand, in thousands of cubic meters 159 103 428 257

SPECIALTY PULP PRODUCTS

Pulp sales volume
Chemical cellulose, in thousands of metric tons 80 82 235 245
Fluff and specialty paper pulp, in thousands of metric tons 85 87 231 262

Production as a percent of capacity 95.4% 98.6% 94.7% 98.6%

</TABLE>

(a) Includes salvage timber sales of 177 resulting from the Southeast U.S.
forest fires.

(b) Includes sales for the three months and for the nine months ended September
30, 1998 of 11 and 48, respectively, by the Plummer, ID lumber mill. This
mill was closed in July 1998 after fire damaged the facility, and
subsequently sold in September 1999.





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SELECTED SUPPLEMENTAL FINANCIAL DATA (thousands of dollars, except per share
data)

<TABLE>
<CAPTION>
Three Months Nine Months
Ended September 30, Ended September 30,
------------------- -------------------

1999 1998 1999 1998
---- ---- ---- ----
<S> <C> <C> <C> <C>
GEOGRAPHICAL DATA (NON-U.S.)
Sales
New Zealand $ 20,678 $ 15,349 $ 60,483 $ 42,960
Other 9,662 2,981 30,745 11,094
--------- --------- --------- -----------
Total $ 30,340 $ 18,330 $ 91,228 $ 54,054
========= ========= ========= ===========

Operating Income
New Zealand $ (2,462) $ (3,361) $ (5,165) $ (11,863)
Other (352) (363) (620) (2,530)
---------- --------- --------- -----------
Total $ (2,814) $ (3,724) $ (5,785) $ (14,393)
========= ========= ========= ===========

FOREST RESOURCES
Sales
Northwest U.S. $ 11,488 $ 11,609 $ 59,070 $ 59,032
Southeast U.S. 19,701 15,139(a) 51,397 60,274(a)
New Zealand 6,035 7,058 18,827 16,392
--------- --------- --------- -----------
Total $ 37,224 $ 33,806 $ 129,294 $ 135,698
========= ========= ========= ===========

Operating Income
Northwest U.S. $ 6,576 $ 7,486 $ 43,846 $ 42,961
Southeast U.S. 14,597 7,218(b) 37,592 41,560(b)
New Zealand 1,277 1,616 4,742 4,717
--------- --------- --------- -----------
Total $ 22,450 $ 16,320 $ 86,180 $ 89,238
========= ========= ========= ===========

EBITDA per Share
Northwest U.S. $ 0.26 $ 0.30 $ 1.65 $ 1.60
Southeast U.S. 0.62 0.37 1.61 1.74
New Zealand 0.16 0.15 0.51 0.41
---- ---- ---- ----
Total $ 1.04 $ 0.82 $ 3.77 $ 3.75
==== ==== ==== ====
</TABLE>

(a) Includes salvage timber sales of $1.7 million.

(b) Operating income was reduced by $6.7 million resulting from the Southeast
U.S. forest fires during the third quarter of 1998, including $4.0 million
on lower pricing for salvage timber and $2.7 million on the write-off of
destroyed timber assets and other fire related expenses.







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PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

Rayonier's 10-K for 1998 reported that the U.S. Court of Appeals for the
Eleventh Circuit on March 10, 1999 affirmed summary judgment in favor of
Rayonier in an action brought by Powell-Duffryn Terminals. Subsequently, on
March 31, 1999, Powell-Duffryn filed a motion for rehearing by the same court.
This motion was denied on May 11, 1999.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(a) See Exhibit Index.

(b) Rayonier Inc. filed current reports on Form 8-K dated July 29, 1999 and
August 23, 1999 including press releases issued on each of those dates.
Rayonier Inc. also filed a Form 8-K on November 9, 1999 and a Form 8-K/A,
Amendment No. 1 on November 12, 1999.




SIGNATURE

Pursuant to the requirements of Section 13 of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.

RAYONIER INC. (Registrant)
---------------------------

BY GEORGE C. KAY
-------------------------
George C. Kay
Vice President and
Corporate Controller
November 15, 1999 (Chief Accounting Officer)




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EXHIBIT INDEX
-------------

<TABLE>
<CAPTION>
EXHIBIT NO. DESCRIPTION LOCATION
----------- ----------- --------

<S> <C> <C>
2 Plan of acquisition, reorganization,
arrangement, liquidation or succession None

3.1 Amended and restated articles of incorporation No amendments

3.2 By-laws No amendments

4.1 Credit Agreement dated as of October 25, 1999 Filed herewith
between Rayonier Timberlands Operating Company,
L.P. and Credit Suisse First Boston , Morgan Stanley
Senior Funding, Inc. and Citibank, N.A.,.


4.2 Note Purchase Agreement dated as of October 25, 1999 Filed herewith
between Rayonier Timberlands Operating Company , L.P.
and Timber Capital Holdings LLC.

10 Material Contracts None

11 Statement re computation of per share earnings Not required to be filed

12 Statement re computation of ratios Filed herewith

15 Letter re unaudited interim financial information None

18 Letter re change in accounting principles None

19 Report furnished to security holders None

22 Published report regarding matters
submitted to vote of security holders None

23 Consents of experts and counsel None

24 Power of attorney None

27 Financial data schedule Filed herewith

99 Additional exhibits None
</TABLE>




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