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Investor Presentaiton

RECONCILIATION FROM GAAP TO NON-GAAP FINANCIAL MEASURES The following table reconciles net income attributable to common stockholders to FFO, AFFO, Adjusted EBITDA, and Pro Forma Adjusted EBITDA for the periods presented. ($ in millions) Net income attributable to common stockholders Real estate depreciation Funds From Operations ("FFO") Non-cash leasing and financing adjustments" (1) Non-cash change in allowance for credit losses Non-cash stock-based compensation Transaction and acquisition expenses Amortization of debt issuance costs and original issue discount Other depreciation (2) Capital expenditures Loss on extinguishment of debt and interest rate swap settlements (3) Non-cash adjustments attributable to non-controlling interests Adjusted Funds From Operations ("AFFO") Interest expense, net Income tax expense Adjusted EBITDA (4) Run Rate Impact of the Venetian Lease Rent Adjustment (5) LTM Q1'22 MGP Adj. EBITDA (Pro Forma MGM Springfield) (6) Anticipated Synergies LTM Q1'22 Pro Forma Adjusted EBITDA Total debt Cash & cash equivalents Net Debt Pro Forma Total Leverage Ratio Pro Forma Net Leverage Ratio (7) VICI Last Twelve Months Ended Three Months Ended March 31, 2022 $984 March 31, 2022 December 31, 2021 September 30, 2021 June 30, 2021 $240 $281 $162 $301 $984 $240 $281 $162 $301 (127) (36) (31) (31) (29) 66 81 5 9 (29) 10 3 2 2 2 2 1 1 0 1 81 16 21 3 1 (2) (0) ཊ་€ 34 10 1 1 1 (1) (0) (0) 80 80 1 0 0 0 0 $1,098 $305 $279 $257 $256 238 52 50 67 70 3 0 1 0 1 $1,339 $358 $329 $325 $327 225 996 12 $2,572 As of May 27, 2022 15,453 ~502 14,951 6.0x 5.8x (1) Amounts represent the non-cash adjustment to income from sales-type leases, direct financing leases and lease financing receivables in order to recognize income on an effective interest basis at a constant rate of return over the term of the leases. (2) Represents depreciation related to our golf course operations. (3) Includes swap breakage costs of approximately $64.2mm incurred by VICI PropCo in September 2021 in connection with the early settlement of the outstanding interest rate swap agreements. (4) For the last twelve months ended March 31, 2022, Adjusted EBITDA reflects the impact of the Venetian acquisition for only the stub period from the date of its consummation, February 23, 2022 March 31, 2022, and does not reflect the MGP acquisition, which closed subsequent to quarter end on April 29, 2022. (5) Adjusted to include rent attributable to acquisition of the Venetian for April 1, 2021 - February 23, 2022, the closing date of VICI's acquisition. (6) As publicly reported by MGP, adjusted to include rent attributable to acquisition of MGM Springfield for April 1, 2021 - October 29, 2021, the closing date of MGP's acquisition, and to reflect a $13mm rent differential between rent received from April 1, 2021 - March 31, 2022 by MGP under the MGM Master Lease and the terms of VICI's Amended and Restated MGM Master Lease. (7) Pro Forma Net Leverage Ratio is defined as Total Debt less Cash & Cash Equivalents divided by LTM Q1'22 Pro Forma Adj. EBITDA. 24
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