Montrose Environmental at a Glance slide image

Montrose Environmental at a Glance

Montrose Environmental Group, Inc. Reconciliation of Net (Loss) Income to Consolidated Adjusted EBITDA (In thousands) December 31, 2022 December 31, 2021 (a) Year Ended December 31, December 31, (2) Public offering expense Net loss Interest expense Income tax expense (benefit) Depreciation and amortization EBITDA Stock-based compensation Acquisition costs Fair value changes in financial instruments (3) Expenses related to financing transactions (4) Fair value changes in business acquisition contingencies Short term purchase accounting fair value adjustment to deferred revenue Other losses and expenses $ (31,819) $ (25,325) $ 5,239 11,615 2020 (a) (57,949) $ 13,819 2019 (a) December 31, 2018 (a) (23,557) $ (16,491) 6,755 11,085 2,250 1,709 851 (3,121) (4,968) 47,479 44,810 37.274 27,705 23,915 23,149 $ 32,809 $ (6,005) $ 7,782 $ 13,541 (1) 43,290 10,321 4,849 4,345 5,794 1,891 2,088 4,344 3,474 1,589 (3,396) 2,195 20,319 11,160 (352) 7 50 378 398 (5) (3,227) 24,372 12,942 1,392 (158) (6) 243 858 (7) 7,657 610 (8) Consolidated Adjusted EBITDA $ 4,459 66,173 $ 1,400 7,567 577 73,235 $ 52,294 $ 30,198 $ (1,680) 19,132 (a) Prior period amounts have been recalculated from amounts originally disclosed using the current methodology. (1) Represents non-cash stock-based compensation expenses related to (i) option awards issued to employees, (ii) restricted stock grants issued to directors and selected employees, (iii) and stock appreciation rights grants issued to selected employees. (2) Includes financial and tax diligence, consulting, legal, valuation, accounting and travel costs and acquisition-related incentives related to our acquisition activity. (3) Amounts relate to the change in fair value of the interest rate swap instrument and the embedded derivatives and warrant options attached to the Series A-1 preferred stock and the Series A-2 preferred stock. (4) Amounts represent non-capitalizable expenses associated with refinancing and amending our debt facilities. (5) Reflects the difference between the expected settlement value of business acquisition contingencies at the time of the closing of acquisitions and the expected (or actual) value of these contingencies at the end of the relevant period. (6) Purchase accounting fair value adjustment to deferred revenue represents the impact of the fair value adjustment to the carrying value of deferred revenue as of the date of acquisition of ECT2. (7) Represents expenses incurred by us to prepare for our initial public offering, costs from IPO-related bonuses, and costs related to the November 2020 secondary public offering. (8) In 2022, amounts include costs associated with the exiting of the legacy water treatment and biogas operations and maintenance contracts and the Company's start-up lab in Berkley, California, as well as an impairment charge for certain operating lease right-of-use assets and severance costs related to the restructuring within our soil remediation business. In 2021, amounts include non-operational charges incurred due to the remeasurement of finance leases as a result of the adoption of ASC 842 and costs related to the implementation of a new ERP. In 2020, 2019 and 2018, amounts represent loss (earnings) from the Discontinued Service Lines and the Berkeley lab. © 2023 Montrose Environmental Group, Inc. Proprietary. 23
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