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Investor Presentation

Financial Highlights Q1 2021 Q2 2021 Q3 2021 Q4 2021 Q1 2022 Q2 2022 Q3 2022 Q4 2022 In $000s except per share information or denoted otherwise Operations Energy production (kWh) 103,341 234,680 295,155 140,206 173,318 346,624 528,417 Energy generation capacity (kW) 852 1,162 1,420 1,420 1,420 2,147 2,363 330,127 2,326 Revenue EPC $370 $487 $427 $979 $178 $393 $1,456 $722 Engineering services $26 $36 $34 $151 $142 $106 $199 $286 Energy Generation $28 $52 $69 $40 $44 $81 $142 $84 Total Revenue $424 $575 $530 $1,171 $364 $580 $1,797 $1,091 Income (loss) from operations ($1,079) ($1,006) ($1,354) ($1,074) ($1,498) ($1,570) ($1,214) $1,920 • Net income (loss) ($1,073) ($802) ($1,335) ($952) ($1,561) ($1,439) ($1,483) ($2,965) Net income (loss) / share ($0.04) ($0.03) ($0.04) ($0.03) ($0.05) ($0.04) ($0.05) ($0.09) basic and diluted FINANCIAL POSITION Cash & Equivalents (excl. Restricted Cash) Solar Assets and Construction in Progress Operating Debt Project Debt Shareholders' Equity (Deficit) At: 31-Dec-22 31-Dec-21 $2,090,576 $5,779,259 $2,551,156 $14,692,032 $(7,768,884) 32,878,075 Clean balance sheet and growing asset base • • Operating portfolio doubled in 2022; expected to scale significantly in 2023 Growing assets as project development and deployment accelerates Operating debt includes convertible note and COVID-related government programs Minimal dilution as solar assets provide collateral for secured green bonds • $1,251,562 $2,620,762 $2,150,193 $3,244,006 $(1,338,859) Diluted Shares Outstanding 32,239,408 1 These items are Non-GAAP measures that do not have standard definitions under IFRS, may not be reconcilable to IFRS measures and may not be comparable to other companies; please see Non-GAAP Measures section of this MD&A for more details. CUGE TSXV: UGE | OTCQB: UGEIF 20 20
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