Nogin Investor Presentation Deck

) Forward Looking-Statement (cont'd) Nogin is subject to governmental export and import controls that could impair its ability to compete in international markets and subject it to liability if Nogin violates the controls. Nogin is subject to anti-corruption, anti-bribery, anti-money laundering, and similar laws. Non-compliance with such laws can subject Nogin to criminal and/or civil liability and harm its business. Security breaches, denial of service attacks, or other hacking and phishing attacks on Nogin's systems or other security breaches, including internal security failures, could harm its reputation or subject it to significant liability, and adversely affect Nogin's business and financial results. Nogin is exposed to fluctuations in currency exchange rates, which could negatively affect its operating results. Nogin's insurance costs may increase significantly, Nogin may be unable to obtain the same level of insurance coverage and Nogin's insurance coverage may not be adequate to cover all possible losses it may suffer. Nogin's ability to use its net operating losses and certain other attributes may be subject to certain limitations. Changes to applicable tax laws and regulations or exposure to additional income tax liabilities could affect Nogin's business and future profitability. Nogin may be subject to additional obligations to collect and remit sales tax and other taxes. Nogin may be subject to tax liability for past sales, which could harm its business. 88 OOO nogin nogin.com g S S

View entire presentation