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Investor Presentaiton

Internally valued RENEWABLE ENERGY BUSINESS VALUATION OVERVIEW VALUE DEVELOPMENT OVERVIEW | 2Q21 (GEL MILLION) Change q-o-q 508 -0.2% 507 -5.1% +7.1% (1) 221 (286) Enterprise value Decrease in EV 31-Mar-21 Enterprise value 30-Jun-21 Net debt Equity value 30-Jun-21 VALUATION HIGHLIGHTS GEL million, unless noted otherwise 30-Jun-21 31-Mar-21 Change 31-Dec-20 Change Valuation method Multiples² Enterprise value 506.9 507.7 (0.8) 489.3 17.6 EBITDA1 27.2 28.0 (0.8) 27.3 (0.1) Selected EV/EBITDA multiple 10.3x 9.7x 0.6x 9.7x 0.6x Investments at cost (EV)³ 226.7 235.7 (9.0) 224.6 2.1 Net debt (285.8) (301.2) 15.4 (279.4) (6.4) Equity value 221.1 206.5 14.6 209.9 11.2 EQUITY FAIR VALUE COMPOSITION AT 30-JUN-21 (GEL MILLION) GEORGIA CAPITAL eslagv 41 Total value 221 180 ■Operational assets Pipeline projects Georgia Capital PLC | 1. Run-rate and LTM EBITDA was used for the calculation purposes for different assets. 2. Renewable Energy was valued internally. The valuation method used was market approach (multiples) cross checked with income approach (DCF). 3. Investments at cost include: Mestiachala and pipeline projects. 69
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