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Investor Presentation

CASH FLOW STATEMENT $'000 2020 2021 1H 2021 1H 2022 Operating activities Net income 64,093 30,627 79,451 Amortisation & Depreciation 6,978 9,338 4,780 (16,610) 10,873 Share based payments 2,747 55,150 13,638 11,477 Gain on sale of Publishing Rights & IP (115,576) (114,976) Working capital movement (1,030) 140 3,356 468 Other operating activity and FX movement (533) 2,891 Net cashflow from operating activities 72,255 (17,430) (50) (13,801) 1,409 7,617 Investing activities Investment in software development intangibles (22,175) (31,734) (31,761) (15,631) Sale of Publishing Rights & Intellectual Property 127,500 126,900 Acquisitions (net of cash acquired) (3,278) (34,083) (25,797) Other 65 Net cashflow from investing activities (25,387) 61,683 (99) 87,243 (5) (15,636) Financing activities Net change in Borrowings/Others 240 (68) 33 Share capital issuance including option exercise (6,000) 49,362 634 (510) (1,527) Repayment of Shareholder Loan (20,837) (20,837) Dividend (10,000) (30,000) (30,000) • Net cashflow from financing activities (15,761) (1,543) (50,170) (2,037) Net cashflow Closing cash Devolver Digital 31,107 42,710 23,272 (12,063) 43,529 86,239 66,801 74,176 Investor Presentation Cash from operating activities is primarily driven by the trading of the business in addition to the changes in working capital. Investing activities includes the purchase of intellectual property and the acquisitions made in 2020 and 2021. In 1H 2022 investment was entirely into software development. Share based payments in 1H amounted to US$1.5 million from the vesting, and exercise, of options granted under the 2017 Stock Option Plan. Financing cash outflow was principally the net outpayment for settlement of options through the Employee Benefit Trust. Cash at 30 June 2022 amounted to $74.2 million. D 14
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