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Investor Presentaiton

EML Payments H1 FY2022 Financial Results Financial Performance - Strong GDV and Revenue Growth ($'000s) GDV TOTAL REVENUE¹ Revenue conversion bps H1 FY2021 H1 FY2022 GROWTH 10,212,313 95,329 31,558,151 209% 114,416 20% 93bps 36bps (61%) GROSS PROFIT 67,252 75,407 12% GP margin 71% 66% (5%) OVERHEAD EXPENDITURE (Incl. R&D tax offset) (39,198) (48,544) 24% Costs in relation to CBI matter provided & incurred EBITDA (Incl. R&D tax offset) (12,659) (100%) 28,054 14,204 (49%) GDV $31.6bn UNDERLYING NPATA 1,2 $13.1m Addback: Costs in relation to CBI matter 12,659 100% UNDERLYING EBITDA (Incl. R&D tax offset)¹ 28,054 26,863 (4%) UNDERLYING EBITDA margin 29% 23% (6%) Depreciation & amortisation (14,824) (14,159) 4% 209% on PCP 6% on PCP Share-based payments (2,876) (3,580) (24%) Fair value adjustment (AASB3, contingent consideration and financial assets) Other (57,510) (464) 99% (2,261) (5,725) (153%) Underlying Net Profit / (Loss) before tax (49,417) 2,935 106% Tax (including Research and Development tax offset) Subtract: Tax in relation to CBI matter provided & incurred (1,878) (2,350) (25%) (3,558) (100%) Revenue¹ $114.4m 20% on PCP UNDERLYING EBITDA¹ $26.9m Underlying Net Profit after tax (51,295) (2,973) 94% Add back: Acquisition related adjustments³ 10,841 15,589 (19%) Add back: FV on contingent consideration³ 51,771 (100%) Subtract: Gain on cashflow hedge³ (543) (100%) 4% on PCP Add back: Non cash amortisation of AASB3 fair value uplift to bond. investments³ 1,033 989 (4%) UNDERLYING NPATA 1,2 12,350 13,062 6% 1 Revenue, EBITDA & NPATA are stated excluding the impacts of the non cash amortisation of AASB3 fair value uplift to bond investments and CBI and related costs, including the Shine Group Proceedings. 2 NPATA represents the profit generated by the business excluding all acquisition related costs including; amortisation, contingent considerations, share based payments and cash expenses that relate to acquisitions. 3 AASB3 Acquisition adjustments include amortisation arising on fair value adjustments to acquired balance sheets, acquisition costs and other costs where directly attributable to acquisitions.
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