Financial Performance and Guidance

DRIVERS OF CIVIL LTSA BALANCE CHANGE Deferred revenue reflects difference between invoiced EFH receipts and P&L revenues traded ROLLS R ROYCE INVOICED EFH RECEIPTS Reflects invoiced EFH receipts on long-term contracts across entire Civil LTSA-covered fleet P&L REVENUE Driven by cost (e.g. shop visits) across large engine, business aviation and regional fleets Recognised by contract, as costs incurred, at relevant contract margins 2023 Opening balance (LTSA net creditor) £7,372m + P&L LTSA Invoiced EFH receipts £4,648m revenue (pre-catch-ups) £3,422m LTSA contract catch-ups £104m FX & other £378m + II LTSA revenue post catch-ups £3,318m 2023 Closing balance (LTSA net creditor) £9,080m ©2024 Rolls-Royce Not Subject to Export Control 74

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