Spotify Results Presentation Deck

Consolidated statement of financial position (Unaudited) (in € millions) Assets Non-current assets Lease right-of-use assets Property and equipment Goodwill Intangible assets Long term investments Restricted cash and other non-current assets Deferred tax assets Current assets Trade and other receivables Income tax receivable Short term investments Cash and cash equivalents Other current assets Total assets Equity and liabilities Equity Share capital Other paid in capital Treasury shares Other reserves Accumulated deficit Equity attributable to owners of the parent Non-current liabilities Exchangeable Notes Lease liabilities Accrued expenses and other liabilities Provisions Deferred tax liabilities Current liabilities Trade and other payables Income tax payable Deferred revenue Accrued expenses and other liabilities Provisions Derivative liabilities Total liabilities Total equity and liabilities June 30, 2022 445 373 1,111 126 720 84 7 2,866 613 4 782 2,786 337 4,522 7,388 4,789 (262) 988 (3,214) 2,301 1,127 592 29 4 1 1,753 825 7 489 1,951 39 23 3,334 5,087 7,388 December 31, 2021 437 372 894 89 916 77 13 2,798 621 5 756 2,744 246 4,372 7,170 4,746 (260) 853 (3,220) 2,119 1,202 579 37 7 1,825 793 23 458 1,841 22 89 3,226 5,051 7,170 27

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