Upwork Investor Presentation Deck

GAAP to Non-GAAP Reconciliation (Cont.) General and administrative, GAAP Stock-based compensation expense Amortization of intangible assets Tides Foundation common stock warrant expense Humanitarian response efforts General and administrative, non-GAAP Total operating expenses, GAAP Stock-based compensation expense Amortization of intangible assets Tides Foundation common stock warrant expense Humanitarian response efforts Total operating expenses, non-GAAP Note: Figures have been rounded. $ and share counts in millions Percentages and per share data as stated Q1 2022 29.1 (8.6) (0.2) (1.3) 19.1 127.1 (16.5) (0.2) (4.2) 106.2 Q1 2021 23.5 (6.5) (0.7) (0.2) 16.2 90.9 (11.0) (0.7) (0.2) 79.0 30

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