Nexters Investor Presentation Deck

Reconciliation of non-IFRS measures: Adjusted Net Income/ Loss $m Net Loss/ Income Add back: - Share based compensation expense - Impairment of non-current assets - Gains and losses arising as result of business combinations (¹) - Less Change in fair value of share warrant obligations - Other items that we do not consider indicative of our ongoing operating performance (²) - Tax effect of the reconciling items Adjusted Net Income/Loss 22 FY 2021 (117) 4 125 (10) 4 (0.5) 5 FY 2020 (0.7) 2 I 1.5 Q4 2021 18 3 4 24 Source: Company information (1) Consists entirely of the non-cash non-recurring share listing expense (2) Includes non-recurring expenses related to the listing on NASDAQ and merger with Kismet Acquisition One Corp which are added back less the gain resulting from change in fair value of the warrant obligations nexters Q4 2020 2 1 9

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