CorpAcq SPAC Presentation Deck

Reconciliation of Non-GAAP Financials (Cont'd) CapEx Calculations $mm Purchase of Tangible Fixed Assets (-) Proceeds from Sale of Tangible Fixed Assets (+) Additions - Hire Purchase (1) (-) One-Time Property Purchases Net CapEx EBIT (+) Amortization EBITA (+) One-Time Costs Adj. EBITA Tax Rate Adj. NOPAT Shareholders Equity (+) LT Debt (+) ST Debt (-) Cash Invested Capital Adjusted ROIC FY2018A 40 (20) 8 28 FY2019A 57 (26) 11 (6) 36 ROIC Calculations FY2021A 69 15 83 83 19% 67 34 338 70 (64) 378 18% FY2020A 40 (22) 8 27 FY2021A 54 (27) 16 (7) 35 CHURCHILL CAPITAL VII CorpAcq FY2022A 62 (25) 20 57 FY2022A 70 16 85 4 89 19% 72 40 355 89 (77) 406 18% FY2023E 58 (24) 19 54 Source: CorpAcq Management. Note: Financial information based on UK GAAP audits and has not been audited in accordance with PCAOB standards. FY2023E financials are estimates from CorpAcq Management. Assumes USD:GBP exchange ratio of 1.286:1. (1) Additions - Hire Purchase are non-cash additions of tangible assets funded by finance leases. 44

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