Nexters SPAC Presentation Deck

Updated guidance for 2021 (A) Bookings $ million 443 2020 560-570 2021 Management profitability measure = (A) - (B) (B) Adjusted costs and expenses (¹) $ million. 312 2020 455-465 2021 271) The Company defines Adjusted costs and expenses as the total of platform commissions, game operating costs, selling and marketing expenses and general and administrative expenses for the period as shown in the Company's financial statements in accordance with IFRS, adjusted to exclude (i) share-based compensation expense, (ii) net change in deferred platform commission fees, (iii) impairment of non-current assets, (iv) any gains and losses arising as result of business combinations and (v) certain non-cash or other special items that we do not consider indicative of our ongoing operating performance. Adjusted costs and expenses is a non-IFRS financial measure and should not be construed as an alternative to total costs and expenses excluding depreciation and amortization as an indicator of operating performance as determined in accordance with IFRS nexters Change in bookings guidance being driven by lower platform commissions forecast by equal amount Lower adjusted costs and expenses guidance due to decrease in platform commissions partially offset by increase of selling and marketing expenses due to more heavy investments in UA to benefit further periods

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