Transformative Acquisitions: MGM Growth Properties & The Venetian Resort slide image

Transformative Acquisitions: MGM Growth Properties & The Venetian Resort

RECONCILIATION FROM GAAP TO NON-GAAP FINANCIAL MEASURES The following table reconciles net income to FFO, AFFO and Adjusted EBITDA. Last Twelve Months Ended Three Months Ended ($ in millions) September 30, 2021 September 30, 2021 June 30, 2021 March 31, 2021 December 31, 2020 $1,020 $162 301 270 288 Net income attributable to common stockholders Real estate depreciation Funds From Operations ("FFO") $1,020 $162 $301 $270 $288 (1) Non-cash leasing and financing adjustments (116) (31) (29) (28) (28) Non-cash change in allowance for credit losses (41) 9 (29) (4) (17) Non-cash stock-based compensation 9 2 2 2 2 Transaction and acquisition expenses 11 0 1 9 1 Amortization of debt issuance costs and original issue 55 34 10 7 st 4 discount (2) Other depreciation 3 1 1 1 1 Capital expenditures (2) (0) (0) (1) (0) Loss on extinguishment of debt and interest rate swap settlements 80 80 Non-cash adjustments attributable to non-controlling 0 interests Adjusted Funds From Operations ("AFFO") $257 Interest expense, net Income tax expense Adjusted EBITDA Total debt Cash and cash equivalents & short term investments Net Debt 1 0 0 0 $1,020 $255 $252 280 67 70 70 73 3 0 1 0 0 $1,303 $325 $327 $326 $325 4,750 670 $256 4,080 Net Leverage Ratio VICI 3.1x (1) Amounts represent the non-cash adjustment to income from sales-type leases, direct financing leases and lease financing receivables in order to recognize income on an effective interest basis at a constant rate of return over the term of the leases. (2) Represents depreciation related to our golf course operations. 49
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