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Investor Presentaiton

Non-GAAP Measures - Adjusted EBITDA and Adjusted EBITDA Margin (cont.) (in thousands) Total net revenues 2021 Three Months Ended December 31, 2020 $ 5,076,693 $ 3,803,493 Year Ended December 31, 2021 $ 18,406,372 $ 11,967,339 2020 Net loss Net loss margin (404,979) (8.0)% (82,755) (2.2)% (1,542,590) (463,157) (8.4)% (3.9)% Adjustments: ******************* Depreciation and amortization (1) 55,614 41,968 201,480 127,519 Interest expense 7,311 29,339 45,358 107,762 Interest income. (3,195) (1,479) (8,645) (10,991) Income tax expense 831 64 1,002 292 Other (income) expense, net 3,434 Equity-based compensation (2) FC Fire losses 55,895 (76,071) 7,314 10,913 249,345 (149,900) 31,331 - - 295,501 Adjusted EBITDA Adjusted EBITDA margin $ (285,089) $ (5.6)% (81,620) (2.1)% $ (747,636) $ (4.1)% (357,144) (3.0)% (1) (2) Depreciation and amortization includes amounts in cost of sales of $12 million and $11 million for the three months ended December 31, 2021 and 2020, respectively, and amounts in operating, general and administrative of $44 million and $31 million for the three months ended December 31, 2021 and 2020, respectively. Depreciation and amortization includes amounts in cost of sales of $47 million and $30 million for the years ended December 31, 2021 and 2020, respectively, and amounts in operating, general and administrative of $155 million and $98 million for the years months ended December 31, 2021 and 2020, respectively. Equity-based compensation includes amounts in cost of sales of $4 million and $0 million for the three months ended December 31, 2021 and 2020, respectively, and amounts in operating, general and administrative of $52 million and $7 million for the three months ended December 31, 2021 and 2020, respectively. Equity-based compensation includes amounts in cost of sales of $11 million and $1 million for the years ended December 31, 2021 and 2020, respectively, and amounts in operating, general and administrative of $238 mil lion and $31 million for the years months ended December 31, 2021 and 2020, respectively. Some amounts may not reconcile due to rounding. coupang 18
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