MP Materials Investor Conference Presentation Deck slide image

MP Materials Investor Conference Presentation Deck

Reconciliations Net Cash Provided by Operating Activities to Non-GAAP Financial Measures (in thousands, unaudited) Net cash provided by operating activities Additions of property, plant and equipment, net(¹) Free Cash Flow Adjusted for: Revenue recognized in exchange for debt principal reduction (2) Growth capital expenditures(¹) Transaction-related, start-up and other non-recurring costs (3) Normalized Stage I Free Cash Flow Net cash provided by operating activities Revenue recognized in exchange for debt principal reduction (²) Adjusted Operating Cash Flow For the three months ended March 31, 2022 $ AA $ $ 120,971 (49,802) 71,169 13,566 47,106 1,282 133,123 120,971 13,566 134,537 1. Amount is net of $5.1 million in proceeds received from government awards used for construction, specifically, our Stage II optimization project. 2. Referred to previously as Offtake Paydown. Under the terms of the A&R Offtake Agreement and pursuant to the accounting treatment thereof, we recognized $13.6 million of non-cash revenue during the three months ended March 31, 2022, which was retained by Shenghe to reduce our outstanding debt obligation. Accordingly, such amount is excluded from operating cash flows under GAAP. 3. Excludes items that were accrued but not yet paid. 24
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