Q1 2021 INVESTOR CALL PRESENTATION slide image

Q1 2021 INVESTOR CALL PRESENTATION

Q1 2021 Financial Highlights Revenue(1) US $ (M) $30 $25 $20 읆 빎 읇 넚 읎었다. $10 100% Gross Mining Margin (3) 80% 60% 40% 9.2 Q1 2020 47% 20% 0% 90 Q1 2020 28.4 Q1 2021 EBITDA (2) Adjusted EBITDA (4) 80% Q1 2021 US $ (M) US $ (M) $3.0 30% 20% $2.0 20% $1.0 1.8 10% $- 0% (11%) $-1.0 -10% (3.0) $-2.0 -20% $-3.0 -30% $-4.0 -40% Q1 2020 Q1 2021 $20 $15 80% 69% 60% $10 $19.7 40% - 30% $5 20% is 2.8 Q1 2020 Q1 2021 (1) Revenue is recognized when cryptocurrency is received in exchange for its mining activities. Unsold cryptocurrency is accounted as an intangible asset under the revaluation model, initially at fair value upon receipt, with subsequent revaluation losses being recorded through profit or loss. Revaluation gains are recorded through other comprehensive income, or profit or loss, to the extent that they reverse a prior revaluation loss. Net loss for Q1 2021 was $7.6M versus a net loss of $2.4M in Q1 2020. (2) EBITDA is calculated as net income before interest expense, income tax expense, and depreciation and amortization. EBITDA is a non-IFRS performance measure. See slide 3. (3) Gross mining margin is calculated as mining revenue less mining energy and infrastructure costs for Backbone standalone, divided by mining revenue. Gross mining margin is a non-IFRS performance measure. See slide 3. (4) Adjusted EBITDA defined as EBITDA adjusted to exclude: (i) share-based compensation; (ii) non-cash finance expenses; (iii) asset impairment charges; and (iv) other non-cash expenses. Adjusted EBITDA is a non-IFRS performance measure. See slide 3. 0% Bitfarms 7
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