Superior Plus Financial Measures and Projections slide image

Superior Plus Financial Measures and Projections

End Notes Slide 3 1. 2. 3. 4. 5. As at December 31, 2023. Closing share price as at January 8, 2024. Total Net Debt, including Total Debt and cash, as at September 30, 2023. Leverage is based on Net Debt to Pro Forma Adjusted EBITDA for the Twelve Months ended September 30, 2023. Leverage Ratio is a Non-GAAP Ratio. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor-relations/financial-reports/. Pro Forma Adjusted EBITDA is a Non-GAAP Financial Measure. Per share calculation based on fully diluted shares outstanding of 278.6 million shares. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor-relations/financial-reports/. Calculated as increase in Adjusted EBITDA from FY2022, including the full year contribution of Certarus ($125M), to the midpoint of FY2023 guidance. Adjusted EBITDA is a Non-GAAP Financial Measure. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor- relations/financial-reports/. 2. 3. Pro Forma Adjusted EBITDA is a Non-GAAP Financial Measure. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor- relations/financial-reports/. 2023F calculation assumes 278.6 million average shares outstanding. Slide 5 1. 2. Based on TTM Q3 2023 Adjusted Gross Profit. Adjusted Gross Profit is a Non-GAAP Financial Measure. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor-relations/financial- reports/. Based on TTM Q3 2023 Adjusted EBITDA. Adjusted EBITDA is a Non-GAAP Financial Measure. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor-relations/financial-reports/. Slide 9 1. FY2023. 2. Mobile Storage Unit ("MSU"). Management estimates. 234 3. 4. ROIC calculated as Adjusted EBITDA divided by average cumulative invested capital (gross PP&E). Adjusted EBITDA is a Non-GAAP Financial Measure. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor-relations/financial-reports/. See slide 10 for the 2022 Adjusted EBITDA for Certarus. See "Forward-Looking Statements and Information". Adjusted EBITDA is a Non-GAAP Financial Measure. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor- relations/financial-reports/. 5. 6. Slide 10 1. 2. Slide 6 1. Based on closing share price as at January 8, 2024. Source: U.S. Energy Information Administration; Bloomberg. Carbon Intensity score. Slide 8 1. 2. LP Gas 2023 Top Propane Retailers published February 2023. By number of locations. 3. 4. 5. Adjusted EBITDA is a Non-GAAP Financial Measure. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor- relations/financial-reports/. See slide 4 for the 2022 Adjusted EBITDA for the propane business. See "Forward-Looking Statements and Information". As disclosed in Superior's annual information form for the year ended December 31, 2022. 3. 4. As of September 30, 2023. Leverage is based on Net Debt to Pro Forma Adjusted EBITDA for the Twelve Months ended September 30, 2023. Leverage Ratio is a Non-GAAP Ratio. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor-relations/financial-reports/. Based on drawn bank debt and high yield notes as at September 30, 2023. USD$600M US Notes converted at 1.355 USD/CAD rate. Slide 17 Source: Bloomberg, EIA 1. 2. 3. 23 Diesel based on U.S. Gulf Coast diesel pricing, converted from US$/gallon to US$/MMBtu based on assumed heating value (pricing and heating value sourced from U.S. Energy Information Administration). Natural gas pricing based on Henry Hub. Propane based on Mt. Belvieu pricing, converted from US$/gallon to US$/MMBtu based on assumed heating value (pricing sourced from Bloomberg and heating value sourced from U.S. Energy Information Administration). Slide 4 1. Based on Superior standalone EBITDA excluding Specialty Chemicals for FY2017 to the midpoint of 2023 Pro Forma Adjusted EBITDA Guidance. Adjusted EBITDA and Pro Forma Adjusted EBITDA are Non-GAAP Financial Measure. Details for Non-GAAP financial information is provided below and in Superior's Q3 management discussion and analysis ("MD&A") for the quarter ended September 30, 2023. Superior's MD&A is available on SEDAR+ at www.sedarplus.ca and on Superior's investor website at http://www.superiorplus.com/investor-relations/financial-reports/. The nearest historical GAAP measure is net earnings/ loss as follows: 2017: ($27.9MM), 2018: ($34.0MM), 2019: $142.6MM, 2020: $86.8MM, 2021: $206.7MM, 2022: ($87.9MM) Slide 7 1. Superior Plus 18
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