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Investor Presentaiton

INFRASTRUCTURE FOR THE FUTURE SHARE OF EQUITY PROFITS TO NPAT Spark 100% Basis $m Victoria Power Networks SA Power Networks TransGrid Infrastructure Share Regulated revenue Other revenue Total Income Operating costs EBITDA Depreciation and amortisation 981.1 849.2 751.1 1,009.6 419.5 389.2 122.9 414.7 1,400.6 1,238.4 873.9 1,424.3 (517.7) (570.3) (227.3) (567.2) 882.9 668.1 646.7 857.1 (325.0) (325.6) (348.4) (371.1) Net interest expense (excl subordinated debt) Subordinated debt interest expense (165.6) (137.2) (220.3) (181.5) (102.3) (72.7) (62.0) (95.0) Net Profit before Tax Tax expense 290.1 132.6 16.0 209.5 (91.0) (3.5) (46.3) Net Profit after Tax 199.1 129.1 16.0 163.2 Less: additional share of profit from preferred partnership capital (PPC) (1) (69.8) (34.2) Net Profit for Equity Accounting 199.1 59.2 16.0 129.0 Spark Infrastructure Share 97.6 29.0 2.4 129.0 Add: additional share of profit from PPC (1) 69.8 69.8 Less: additional adjustments made to share of equity accounted profits (2) 4.0 1.5 1.3 6.9 Share of Equity Accounted Profits 101.6 100.4 3.7 205.7 Add: interest income from associates 50.1 9.3 59.4 Total Income from Associates Interest income - other Interest expense - Loan Notes Revenue from sale of Electricity and LGCs Unrealised gains from derivative instruments General and administrative expenses Profit before Income Tax Income tax expense 151.7 100.4 13.0 265.1 0.7 Interest expense (including borrowing costs) (3.9) (120.5) 7.0 35.7 (24.4) 159.8 (54.8) Net Profit after Income Tax Attributable to Securityholders (1) Under the partnership agreement, Spark Infrastructure is entitled to an additional share of profit in SA Power Networks (2) Includes adjustments made to distribution/transmission revenues to defer/accrue for amounts in excess of/under the regulated revenue cap to reflect that these amounts will be returned to/recovered from electricity consumers in future periods via adjustments to tariffs Spark Infrastructure I Investor Presentation | February 2021 105.0 58
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