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Investor Presentaiton

Reconciliation of GAAP to non-GAAP Measures1 Reconciliation of GAAP research and development expenses to Non-GAAP research and development expenses; GAAP selling, general, and administrative expenses to Non-GAAP selling, general, and administrative expenses; GAAP operating expenses to Non-GAAP operating expenses; GAAP net loss to Non-GAAP net loss, and GAAP net loss per Share, basic and diluted to Non- GAAP net loss per Share, basic and diluted GAAP cost of sales expenses Inventory write-off Share-based compensation Non-GAAP cost of sales expenses Three Months Ended Mar 31, 2021 Mar 31, 2022 Dec 31, 2021 $ 538 656 $ 11 (251) ā˜ (70) (128) 468 277 11 GAAP research and development expenses 22,397 23,292 7,149 Share-based compensation (3,207) (5,559) (1,645) Non-GAAP research and development expenses 19,190 17,733 5,504 GAAP selling, general, and administrative expenses Share-based compensation 15,288 15,538 5,448 (5,198) (8,428) (2,461) Non-GAAP selling, general, and administrative expenses 10,090 7,110 2,987 GAAP operating expenses Share-based compensation Non-GAAP operating expenses 37,685 38,830 12,597 (8,405) (13,987) (4,106) 29,280 24,843 8,491 1) 2) In July 2021, the Company assumed public and private warrants as part of its merger with 10X Capital. For the first quarter of 2022, the change in fair value of the warrants resulted in the Company recording non-cash income of $15.3 million. Prior period results have been retroactively adjusted to reflect the 1:26.7017 stock split and the changes in par value from 0.01 NIS to no par value effected on July 22, 2021. GAAP net loss (23,015) (46,651) (12,598) Loss (income) from warrant valuation (1) (15,330) 6,239 8,475 14,115 4,106 251 $ (29,870) $ (26,046) $ (8,492) Share-based compensation Inventory write-off Non-GAAP net loss Non-GAAP basic and diluted net loss per share Weighted average number of ordinary shares and preferred shares used in computing basic and diluted net loss per share (2) $(0.10) $ (0.09) 289,747,646 284,294,928 $ (0.04) 193,705,500 R3E (1) See REE's Q1 2022 6-K (EX 99.1) 19
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