1Q21 Investor Update slide image

1Q21 Investor Update

FIRST QUARTER 2021 FINANCIAL HIGHLIGHTS 1Q 2021 1Q 2020 Net Sales $6.8M $7.1M Gross Profit $647K $287K Gross Profit Margin 9.5% 4.1% Operating Loss $(5.2)M $(4.1)M 540 BASIS POINTS IMPROVEMENT YOY IN GROSS PROFIT MARGIN¹ 22nd Century Group, Inc. 1. Gross profit margin is calculated by dividing net sales revenue by gross profit. 2. Adjusted EBITDA, which the Company defines as earnings before interest, taxes, depreciation and amortization, as adjusted by the Company for certain non-cash and non-operating expenses, as well as certain one-time expenses, is a financial measure not prepared in accordance with generally accepted accounting principles ("GAAP"). In order to calculate Adjusted EBITDA, the Company adjusts the net (loss) income for certain non-cash and non-operating income and expense items in order to measure the Company's operating performance. The Company believes that Adjusted EBITDA is an important measure that supplements discussions and analysis of its operations and enhances an understanding of its operating performance. While management considers Adjusted EBITDA to be important, it should be considered in addition to, but not as a substitute for or superior to, other measures of financial performance prepared in accordance with GAAP, such as operating loss, net (loss) income and cash flows from operations. Adjusted EBITDA is susceptible to varying calculations and the Company's measurement of Adjusted EBITDA may not be comparable to those of other companies. 14
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