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Investor Presentaiton

Non-GAAP Financial Measures Adjusted EBITDA is defined as Net Income before other income, interest, taxes, and depreciation and amortization, excluding the non-recurring and non-cash items referenced above. We calculated "Adjusted EBITDA margins" as Adjusted EBITDA divided by net sales. Vista Outdoor management believes adjusted EBITDA margin provides investors with an important perspective on the Company's core profitability and helps investors analyze underlying trends in the Company's business and evaluate its performance on an absolute basis and relative to its peers. Adjusted EBITDA margin should be considered in addition to, and not as a substitute for, GAAP net income margin. Vista Outdoor's definition may differ from that used by other companies. Twelve months ended June 25, 2023 (in thousands) Segment operating income (1) Depreciation and amortization Adjusted segment EBITDA Adjusted segment EBITDA margin Three months ended June 25, 2023 Sporting Products Outdoor Sporting Outdoor Total Total Products Products Products $108,464 6,399 $114,863 30.5% $6,524 17,578 $24,102 7.6% $114,988 23,977 $138,965 $484,610 25,104 $509,714 31.4% $41,260 68,600 $109,860 8.2% $525,870 93,704 $619,574 (in thousands) Three months ended June 26, 2022 Sporting Outdoor Products Three months ended September 25, 2022 Sporting Outdoor Total Total Products Products Products Three months ended December 25, 2022 Sporting Outdoor Products Total Products Products Segment operating income (1) Depreciation and amortization Adjusted segment EBITDA Adjusted segment EBITDA margin $176,086 6,382 $182,468 35.7% $27,686 11,807 $39,493 13.5% $203,772 18,189 $221,961 $133,552 6,398 $139,950 32.4% $29,729 15,543 $45,272 13.0% $163,281 21,941 $185,222 $117,935 6,171 $124,106 30.9% $13,475 17,598 $31,073 8.8% $131,410 23,769 $155,179 $124,659 6,136 $130,795 31.6% Three months ended March 31, 2023 Sporting Outdoor Products ($8,468) 17,881 $9,413 2.9% Fiscal year ended March 31, 2023 Sporting Outdoor Total Total $116,191 24,017 $140,208 Products $552,232 25,087 $577,319 32.8% Products $62,422 62,829 $125,251 9.5% $614,654 87,916 $702,570 (in thousands) Three months ended June 27, 2021 Sporting Outdoor Products Three months ended September 26, 2021 Sporting Outdoor Three months ended December 26, 2021 Sporting Outdoor Total Total Total Products Products Products Products Products Three months ended March 31, 2022 Sporting Products Fiscal year ended March 31, 2022 Outdoor Total Products Segment operating income (1) Depreciation and amortization Adjusted segment EBITDA $124,705 6,506 $131,211 36.0% $42,945 8,768 $51,713 17.3% $167,650 15,274 $182,924 $175,519 6,368 $181,887 40.4% $42,724 9,128 $51,852 15.8% $218,243 15,496 $233,739 $149,671 6,304 $155,975 33.9% $42,277 11,537 $53,814 16.1% $191,948 17,841 $209,789 $150,520 6,424 $156,944 33.8% $36,548 12,594 $49,142 14.3% $187,068 19,018 $206,086 Sporting Products $600,415 25,602 $626,017 Outdoor Total Products $164,494 42,027 $206,521 $764,909 67,629 36.0% 15.8% $832,538 Adjusted segment EBITDA margin Fiscal year ended March 31, 2021 Sporting Outdoor (in thousands) Segment operating income (1) Depreciation and amortization Adjusted segment EBITDA Adjusted segment EBITDA margin Total Products Products $222,713 23,292 $246,005 $137,943 37,934 $175,877 $360,656 61,226 $421,882 22.0% 15.9% t have provided (1) We do not calculate GAAP net income at the segment level, but have provided segment operating income and operating income margin as a relevant measurement of profitability. Segment operating income does not include interest expense and taxes as well as other non-cash and non-recurring items. Segment operating income is reconciled to our consolidated net income in the segment income to consolidated net income reconciliation table included in this release. OVISTA OUTDOOR 34
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