Balance Sheet Highlights and Strategic Overview slide image

Balance Sheet Highlights and Strategic Overview

Financial Reconciliations - EBITDA and Adjusted EBITDA (In thousands) (Unaudited) Reconciliation of net income to EBITDA Net income Net loss attributable to noncontrolling interest Net income attributable to Global Partners LP Depreciation and amortization, excluding the impact of noncontrolling interest Interest expense Income tax expense (benefit) EBITDA Net loss (gain) on sale and disposition of assets Long-lived asset impairment Adjusted EBITDA 2018 (1) 2019 (2) Year Ended December 31, 2020 (3) Three Months Ended June 30, Six Months Ended June 30, 2021 (4) 2022 2022 2023 2022 2023 $ 102,403 1,502 103,905 $ 35,178 689 35,867 $ 101,682 528 102,210 $ 60,796 $ 362,207 $ 162,807 $ 41,389 $ 193,292 $ 70,420 60,796 362,207 162,807 41,389 193,292 70,420 105,639 107,557 99,899 102,241 104,796 24,951 26,797 51,652 53,445 89,145 89,856 83,539 80,086 81,259 21,056 21,806 42,530 43,874 5,623 1,094 (119) 1,336 16,822 2,950 $ 304,312 5,880 414 310,606 $ 234,374 (2,730) 2,022 233,666 285,529 275 1,927 $ 287,731 $ 244,459 (506) 380 244,333 565,084 (79,873) 211,764 (76,849) 691 90,683 884 4,127 1,091 $ 291,601 (81,760) $ 168,830 (1,244) $ 485,211 $ 134,915 $ 91,567 $ 209,841 $ 167,586 Reconciliation of net cash provided by (used in) operating activities to EBITDA Net cash provided by (used in) operating activities $ Net changes in operating assets and liabilities and certain non-cash items 168,856 $ 40,385 94,402 48,968 $ 312,526 $ (110,709) 50,218 112,819 $ 479,996 (12,993) $ 362,565 (174,807) $ 265,262 $ 385,193 $ (197,076) (140,249) 245,937 (122,072) Net cash from operating activities and changes in operating assets and liabilities attributable to noncontrolling interest Interest expense Income tax expense (benefit) 303 54 89,145 89,856 5,623 EBITDA Net loss (gain) on sale and disposition of assets Long-lived asset impairment Adjusted EBITDA 304,312 $ 5,880 414 310,606 $ 1,094 234,374 (2,730) 2,022 233,666 292 83,539 (119) 285,529 80,086 1,336 244,459 81,259 16,822 565,084 275 (506) (79,873) 21,056 2,950 211,764 (76,849) 21,806 42,530 43,874 691 90,683 884 $ 4,127 291,601 (81,760) 1,091 $ 168,830 (1,244) 1,927 $ 287,731 $ 380 244,333 $ 485,211 $ 134,915 $ 91,567 $ 209,841 $ 167,586 (1) EBITDA and Adjusted EBITDA for 2018 include a one-time gain of approximately $52.6 million as a result of the extinguishment of a contingent liability related to a Volumetric Ethanol Excise Tax Credit and a $3.5 million lease exit and termination gain. (2) EBITDA and Adjusted EBITDA for 2019 include a $13.1 million loss on the early extinguishment of debt related to the Partnership's repurchase of its 6.25% senior notes recorded in the third quarter. (3) EBITDA and Adjusted EBITDA for 2020 include a $7.2 million loss on the early extinguishment of debt related to the Partnership's redemption of its 7.00% senior notes recorded in the fourth quarter. (4) EBITDA and Adjusted EBITDA for 2021 include a $6.6 million expense for compensation and benefits resulting from the passing of the Partnership's general counsel in May of 2021 and a $3.1 million expense for compensation resulting from the retirement of the Partnership's former chief financial officer in August of 2021. The $6.6 million expense relates to contractual commitments including the acceleration of grants previously awarded as well as a discretionary award in recognition of service. GLOBAL 10 23 23
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