Nexters SPAC Presentation Deck

Key operating and non-IFRS metrics used in the presentation nexters We are in process of completing our PCAOB audit for 2018-2020 which is expected to be completed in the next 2 months In this presentation, we use a number of non-IFRS financial metrics which we believe accurately, in material aspects, reflect the principal parameters of our historic and projected performance Operating metrics Monthly active users (MAUS) are the number of individuals who played a particular game in the 30-day period ending with the measurement date • Daily active users (DAUS) are the number of individuals who played one of our games during a particular day • Monthly paying users (MPUs) are the number of individuals who made a purchase of a virtual item at least once on a particular platform in the 30- day period ending with the measurement date • Average net bookings per paying user (ANBPPU) is calculated by dividing our net bookings in a given period by the number of months in that period, divided by the average number of MPUS during the period Net bookings • The company views bookings as a fundamental top-line metric used to manage the business and a useful indicator of the activity in any given period • Bookings is a non-IFRS financial measure that is equal to the total revenue we recognize in a given period, plus the net change in deferred revenue during the period. We intend to record the sale of virtual items within our games as deferred revenue and then recognize that revenue over the estimated average playing period of playing users • The company uses net bookings (as opposed to gross bookings) as a primary metric which equals gross bookings net of fees charged by the platforms (iOS, Google, Facebook etc.) • Other companies might potentially use other definitions of bookings Management EBITDA • With respect to forward-looking projections the company uses Management EBITDA defined as net bookings less marketing expenses less cost of sales and G&A, before share-based compensation, D&A, non-operating and one-off expenses, e.g. 2021 listing expense • Management EBITDA principally differs from more commonly used EBITDA/Adjusted EBITDA metrics as it does not account for the change in the deferred revenue, i.e. uses net bookings as the top-line reference point, as opposed to revenue • As our revenue and deferred revenue are growing year on year, the net increase in deferred revenue results in revenue being lower than bookings and therefore Management EBITDA being higher than more commonly used EBITDA / Adjusted EBITDA metrics Free cash flow to equity Company defines free cash flow to equity as net change in the company's cash position adjusted for the paid dividends over the respective period • We believe this is a meaningful metric indicating company's aggregate cash flow generation profile accounting for capex and changes in working capital as well as non-operating and one-off items 5

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