GAAP to Non-GAAP Costs and Expenses Reconciliation slide image

GAAP to Non-GAAP Costs and Expenses Reconciliation

Adjusted EBITDA reconciliation Reconciliation of net income (loss) to adjusted EBITDA (in millions) Three months ended Net income (loss) Depreciation and amortization Share-based compensation September 30, 2022 $(65.2) December 31, 2022 $17.5 March 31, 2023 $(208.6) June 30, 2023 $(34.9) September 30, 2023 $6.7 10.5 19.6 6.2 5.1 4.9 136.2 170.3 143.1 169.6 171.9 Interest income (expense), net (8.9) (16.6) (24.9) (24.9) (26.7) Other expense (income), net 9.7 (6.3) (0.3) (2.2) 4.6 Provision for (benefit from) income taxes (5.0) 11.3 (9.9) (11.2) 10.4 Restructuring costs 0.0 0.0 121.3 5.6 0.0 Non-cash charitable contribution 0.0 0.0 0.0 0.0 12.9 Adjusted EBITDA $77.3 $195.8 $27.0 $107.0 $184.7 P Note: Adjusted EBITDA is a non-GAAP financial measure. We define adjusted EBITDA as net income (loss) adjusted to exclude depreciation and amortization expense, share- based compensation expense, interest income (expense), net, other income (expense), net, provision for (benefit from) income taxes, restructuring charges and non-cash charitable contributions. Note: Totals may not sum due to rounding. © 2023 Pinterest. All rights reserved. 15
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