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Investor Presentaiton

En+ GROUP FINANCIAL REVIEW En+ Group Annual Report 2021 STRATEGIC REPORT CORPORATE GOVERNANCE FINANCIAL STATEMENTS APPENDICES Finance income and costs The Group's finance income primarily consists of interest income and net foreign exchange gain. The Group's finance costs primarily consist of interest expense on interestbearing liabilities and net foreign exchange loss. (USD mn) 87 160 Year ended 31 December 2021 2020 FINANCE INCOME Net foreign exchange gain 98 Interest income 65 61 Dividend income 22 1 Total finance income Finance costs Interest expense (709) (788) Net foreign exchange loss (33) Change in fair value of derivative financial instruments (352) (226) Revaluation of financial assets (47) Other finance costs Total finance costs (1,141) (1,016) The Group's finance income for 2021 decreased by USD 73 million, or 45.6%, to USD 87 million from USD 160 million in 2020, mainly a result of foreign exchange gain in 2020. The Group's finance costs for 2021 increased by USD 125 million, or 12.3%, from USD 1,016 million in 2020 to USD 1,141 million in 2021 as a result of change in fair value of derivative financial instruments (USD 352 million in 2021 compared to USD 226 million in 2020) due to strong appreciation in prices for the metal hedged, and foreign exchange loss. Profit before taxation For the reasons inscribed above, the Group recorded a profit before taxation of USD 4,138 million in 2021 as compared to USD 1,125 million in 2020. In 2021, the Power segment generated a profit before taxation of USD 566 million compared to USD 409 million in 2020. In 2021, Metals segment generated a profit before taxation of USD 3,641 million as compared to USD 716 million in 2020. Income tax expense The Group's income tax expense for 2021 increased by USD 495 million to USD 604 million from USD 109 million in 2020, as a result of the rise profit before taxation in 2021 as compared to 2020. Profit for the year For the reasons inscribed above, the Group's profit for the year ended 31 December 2021 was USD 3,534 million, as compared to profit for the year ended 31 December 2020 of USD 1,016 million. METALS SEGMENT In 2021 and 2020, Metals segment accounted for 79.3% and 76.1% of the business segments' revenues (before adjustments), respectively. As at 31 December 2021 and 31 December 2020, the assets of the Metals segment accounted for 66.5% and 62.2% of the Group's total assets (before adjustments), respectively Selected financial data The following table sets forth selected data of Metals segment (before intersegmental elimination) for the periods indicated: (USD mn) Revenues Year ended 31 December 2021 2020 11,994 8,566 Gross profit 3,721 1,454 Gross profit margin 31.0% 17.0% Pre-tax profit 3,641 Profit for the period 3,225 Net profit margin 26.9% Adjusted EBITDA 2,893 716 759 8.9% 871 Adjusted EBITDA margin 24.1% 10.2% Adjusted net profit 1,536 60 Recurring net profit² 3,298 990 Recurring net profit margin³ 27.5% 11.6% Revenues The following table sets forth components of Metals segment's sales data (before intersegmental elimination) for the years indicated: 2020 Year ended 31 December 2021 SALES OF PRIMARY ALUMINIUM AND ALLOYS Revenue, USD mn 9,966 Sales volumes, kt 3,904 7,088 3,926 Average sales price (USD/t) 2,553 1,805 SALES OF ALUMINA Revenue, USD mn 610 Sales volumes, kt 1,677 533 1,729 Average sales price (USD/t) 364 308 Sales of foil and other aluminium products, USD mn 515 381 Other revenue, USD mn Total, USD mn 903 564 11,994 8,566 Metals segment's revenue increased in 2021 by USD 3,428 million, or by 40.0%, to USD 11,994 million from USD 8,566 million in 2020. Revenue from sales of primary aluminium and alloys increased by USD 2,878 million, or by 40.6%, to USD 9,966 million in 2021, as compared to USD 7,088 million in 2020, primarily due to a 41.4% increase in the weighted-average realised aluminium price per tonne (to an average of USD 2,553 per tonne in 2021 from USD 1,805 per tonne in 2020) driven by an increase in the LME aluminium price (to an average of USD 2,475 per tonne in 2021 from USD 1,702 per tonne in 2020), while sales volumes remained almost flat in the compared periods. Revenue from sales of alumina increased by 14.4% to USD 610 million for the year ended 31 December 2021 from USD 533 million for the year ended 31 December 2020, due to an increase in the average sales price by 18.2%, together with a decrease in sales volumes of 3.0%. Revenue from sales of foil and other aluminium products increased by USD 134 million, or by 35.2%, to USD 515 million in 2021, as compared to USD 381 million in 2020 due to an increase in revenue from sales of aluminium wheels by 58.6% together with an increase in sales of foil by 28.3% between the comparable periods. Revenue from other sales, including sales of other products, bauxite and energy services increased by 60.1% to USD 903 million for the year ended 31 December 2021 as compared to USD 564 million for the previous year, due to a 54.3% increase in sales of other materials that was a result both by the increase in sales volumes along with the increase in average sales price. 50 Adjusted net (loss)/profit for any period represents net (loss)/profit for the relevant period adjusted for the net effect from the share in the results of Norilsk Nickel, the net effect of embedded derivative financial instruments and the net effect of noncurrent assets impairment. Recurring net profit represents adjusted net (loss)/profit for the relevant period plus RUSAL's effective share of Norilsk Nickel's profits, net of tax. Recurring net profit margin represents recurring net profit for the relevant period divided by total revenues and expressed as a percentage for the relevant period attributable to Metals segment. 51
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