Sonder Results Presentation Deck slide image

Sonder Results Presentation Deck

Appendix Adj. EBITDA Quarterly Non-GAAP Reconciliation GAAP to Non-GAAP Bridges ($ in 000s) Net Loss Interest expense, net Provision for income taxes Depreciation and amortization EBITDA Stock-based compensation Other expenses (income), net COVID-19 related offboardings Adjusted EBITDA² memo: GAAP rent to Landlord Payments adjustment memo: Capex allowance realized³ Prior Adj. EBITDA Methodology (+) SBC, Other expenses (income), COVID-19 related offboardings (+) GAAP rent to LL payments adj. (+) Capex Allowance realized = Net Loss (+) Interest Expense, Income taxes, D&A = EBITDA Q1 2020 $(61,743) $1,507 Adj. EBITDA $4,152 $(56,084) $3,067 $(10,993) $(64,010) $1,267 Q2 2020 $(60,799) $1,669 $3 $4,206 $(54,921) Q3 2020 $(55,514) $1,658 $11 $4,269 $(49,576) $1,020 $1,648 Q4 2020 $(72,260) $1,568 $309 $4,342 $(66,041) $1,394 $4,252 $1,360 $1,742 $4,862 $3,507 $5,008 $(44,810) $(41,900) $(59,035) $3,765 $(5,693) $5,577 Q1 2021 Q2 2021 $(78,541) $(73,949) $3,827 $12,522 $23 $70 $4,119 $4,213 $4,357 $(70,572) $(57,144) $(46,815) Q3 2021 $(64,584) $13,279 $133 $14,153 $2,448 $3,642 $(3,577) $3,573 $(4,229) $(52,777) $3,811 $531 = $(58,273) $3,188 $475 Updated Adj. EBITDA Methodology Net Loss (+) Interest Expense, Income taxes, D&A = EBITDA (+) SBC, Other expenses (income), COVID-19 related offboardings Adj. EBITDA Memo: GAAP rent to LL Payments Adj. Memo: Capex allowance realized $(47,471) $5,706 $1,915 Note: All references to Adjusted EBITDA in this document are based on our revised methodology as of September 2021. Adjusted EBITDA methodology prior to September 2021 utilized Non-GAAP rent (which accounted for the benefit of rent abatement in the period in which it was received) and Non-GAAP Other Operating Expenses included the benefit of Capex Allowance in the period in which it was received. Adjusted EBITDA now utilizes GAAP rent, which amortizes the benefit of both rent abatement and benefit of Capex Allowance over the term of the lease. Adjusted EBITDA is now defined as net loss excluding the impact of depreciation, stock-based compensation, and COVID-19 pandemic related offboardings/other (costs associated with dropping units at the beginning of the COVID-19 pandemic). 14
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