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Investor Presentaiton

Reconciliation to Non-GAAP Measures FARMLAND PARTNERS For the three months ended December 31, For the years ended December 31, 2022 2021 2022 2021 (in thousands except per share amounts) Net income (Gain) on disposition of assets Depreciation, depletion and amortization FFO Stock-based compensation and incentive $ 6,709 $ 13,313 $ 11,960 $ 10,259 1,306 (5,935) (2,641) (9,290) 1,884 1,898 6,960 7,629 $ 9,899 $ 9,276 $ 16,279 8,598 405 344 1,999 1,263 Deferred impact of interest rate swap terminations 469 109 582 546 Real estate related acquisition and due diligence costs Distributions on Preferred units and stock 24 50 ווו 55 (766) (878) (3,210) (10,052) AFFO $ 10,031 $ 8,901 $ 15,761 $ 410 AFFO per diluted weighted average share data: AFFO weighted average common shares 55,556 46,037 52,531 36,410 Net income (loss) available to common stockholders of Farmland Partners Inc. Income available to redeemable non-controlling interest and non-controlling interest in operating partnership Depreciation, depletion and amortization $ 0.11 $ 0.14 $ 0.16 $ (0.17) 0.02 0.15 0.08 0.48 0.03 0.04 0.13 0.21 Stock-based compensation and incentive (Gain) on disposition of assets 0.01 0.01 0.04 0.03 0.02 (0.13) (0.05) (0.26) Distributions on Preferred units and stock AFFO per diluted weighted average share (0.01) (0.02) (0.06) (0.28) 0.18 $ 0.19 $ 0.30 0.01 For the three months ended For the years ended December 31, December 31, (in thousands) Net income Interest expense 2022 2021 2022 2021 $ 6,709 $ 13,313 $ 11,960 $ 10,259 4,682 3,955 16,143 15,929 Income tax expense 98 227 Depreciation, depletion and amortization 1,884 1,898 6,960 7,629 (Gain) on disposition of assets 1,306 (5,935) (2,641) (9,290) EBITDAre $ 14,678 $ 13,231 $ 32,649 $ 24,527 Stock-based compensation and incentive 405 344 1,999 1,263 Real estate related acquisition and due diligence costs 24 50 Adjusted EBITDAre $ 15,107 $ 13,625 $ 111 34,759 55 FPI $ 25,845 25 LISTED NYSE
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