Q3-24 ACT Investor Presentation

Non-IFRS Accounting Standards Measures Return on capital employed. This measure is considered useful as it provides insights into our ability to generate returns from the total amount of capital invested in our operations and it also helps in assessing our operational efficiency and capital allocation decisions. Earnings before interest and taxes ("EBIT") represents net earnings plus income taxes and net financial expenses. Capital employed represents total assets less short-term liabilities not bearing interest, which excludes the short- term debt and current portion of long-term debt and current portion of lease liabilities. Average capital employed is calculated by taking the average of the opening and ending balance of capital employed for the 53 and 52-week periods. The table below reconciles net earnings, as per IFRS Accounting Standards, to EBIT with the ratio of return on capital employed: Capex as % of EBITDA. Capex as % of EBITDA consists of Purchases of property and equipment, intangibles assets and other assets ("Capex"), divided by Earnings before interest, taxes, depreciation, amortization and impairment ("EBITDA"), for which the calculation methodology is described in "Earnings before interest, taxes, depreciation, amortization and impairment ("EBITDA") and adjusted EBITDA" of this section. This measure is considered useful to management, investors and analysts as it puts into relation our financial performance and the level of capital investments we are making in our network. (in millions of US dollars, unless otherwise noted) 53-week period 52-week period Purchases of property and equipment, intangible assets and other assets ("Capex") EBITDA ended April 30, 2023 3,090.9 ended April 24, 2022 2,683.3 Capex as % of EBITDA 53-week period ended April 30, 2023 1,803.8 5,761.7 31 % 52-week period ended April 24, 2022 1,664.5 5,244.3 32 % (in millions of US dollars, unless otherwise noted) Net earnings Add: EBIT Income taxes Net financial expenses Capital employed - Opening balance) Capital employed - Ending balance Average capital employed Return on capital employed 838.2 306.7 734.3 281.0 4,235.8 3,698.6 24,001.0 23,971.5 24,330.7 24,001.0 24,165.9 23,986.3 17.5% 15.4% (1) The information as at April 30, 2023, has been adjusted based on our final estimates of the fair value of assets acquired and liabilities assumed for the acquisition of True Blue Car Wash LLC. (2) The table below reconciles balance sheet line items, as per IFRS Accounting Standards, to capital employed: As at As at As at (in millions of US dollars). Total Assets Less: Current liabilities Add: Short-term debt and current portion of long-term debt Add: Current portion of lease liabilities April 30, 2023 29,058.4 (5,166.5) 0.7 438.1 April 24, 2022 29.591.6 (6,017.4) 1.4 425.4 April 25, 2021 28,394.5 5,949.7 1,107.3 419.4 Capital employed 24,330.7 24,001.0 23,971.5 Q3-24 ACT Investor Presentation CIRCLE ingo

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