Dutch Bros Results Presentation Deck slide image

Dutch Bros Results Presentation Deck

2021 Contribution Margin ¹ 1 2 3 25.5% 4 COMPANY-OPERATED SHOPS CONTRIBUTION (3.8)% Ingredient Costs (0.9)% Cost Increases (5.8)% Shop Opex 2021 to 2022 Company-Operated Shops Contribution Bridge (0.7)% Labor Costs (0.4)% Maintenance Costs 4.3% Menu Prices 0.4% Discounts 0.4% 10 Pre-opening Costs (0.8)% New Shop Impact 0.5% Loyalty Points Breakage 2021 ³ 0.2% Loyalty Points and Rewards Breakage 2022 4 (0.1)% Other, Net Contribution Margin is a non-GAAP measure, the definition and the GAAP to non-GAAP reconciliation are provided on slide 9. The company-operated gross margin was 21.5% for 2021 and 19.0% for 2022. Refer to NOTE 20-Segment Reporting on our Annual Report on Form 10-K for the year ended December 31, 2022 regarding our revised historical results related to an immaterial error correction for employee sick leave. Recognition of $4.9 million of revenue from the loyalty points collected prior to January 1, 2022 that expired on December 31, 2022, which is included in company-operated shop gross margin and contribution. Recognition of $2.5 million of revenue from the estimated unredeemed loyalty points and rewards from purchases made in 2022. 24.6% 2022 Contribution Margin ¹
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