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Investor Presentaiton

Non-GAAP to GAAP Reconciliations GAAP net income Plus (less): Gain sale of securities, net (Gain) loss on sale of fixed assets, net Loss on other real estate owned Loss on debt extinguishment Acquisition, restructuring and other expenses Income tax expense¹ Total core earnings² Net-interest income Plus: Non-interest income Total Revenue Plus: Gain on sale of securities, net Total core revenue² Total non-interest expense Less: Gain (loss) on sale of premises and equipment, net Less: Loss on other real estate owned Less: Loss on debt extinguishment Less: Acquisition, restructuring and other expenses Core non-interest expense² Audited YTD 2021 2022Q1 2022Q2 2022Q3 Unaudited BAR HARBOR BANKSHARES 2022Q4 YTD 2022 2023Q1 39,299 9,112 10,503 11,430 12,512 43,557 13,012 (2,870) (9) (44) (53) 378 (75) 10 75 10 དྷེའུ (34) (13) 2,851 1,667 325 (479) (56) (2) 31 3 (90) 4 266 20 (51) 6 (A) $ 40,846 $ 9,297 $ 10,511 $ 11,420 $ 12,501 $ 43,729 $ 12,991 (B) 95,573 42,261 $24,298 9,309 $26,519 $29,910 $32,954 113,681 8,961 8,823 8,228 35,321 30,906 9,184 137,834 33,607 35,480 38,733 41,182 149,002 40,090 (2,870) (9) (44) (53) (34) (C) 134,964 $33,598 $35,480 $38,689 $41,182 $148,949 $40,056 (D) 90,508 21,886 (378) 75 21,700 (10) 23,032 24,635 91,253 22,704 (75) (10) 13 (2,851) (1,667) 85,612 (325) $21,636 $21,690 (31) 90 $23,001 $24,650 (266) $90,977 (20) $22,697 (1) Assumes a marginal tax rate of 23.80% in the first quarter of 2023, 23.53% in the fourth quarter of 2022, 23.41% in the first 3 quarters of 2022 and 23.71% in 2021. (2) Non-GAAP financial measure. Dollar values in thousands, except per share amounts or otherwise noted 28
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