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Docebo Corporate Presentation

Appendix: Non-IFRS Measures and Reconciliation of Non-IFRS Measures docebo Free Cash Flow: Free Cash Flow is defined as cash used in operating activities less cash used for purchases of property and equipment and capitalized internal-use software costs, plus non-recurring expenditures such as the payment of acquisition-related compensation, the payment of transaction-related costs, and the payment of restructuring costs. Free Cash Flow is not a recognized measure under IFRS. See "Non-IFRS Measures and Reconciliation of Non-IFRS Measures". The IFRS measure most directly comparable to Free Cash Flow presented in our financial statements is cash flow used in operating activities. The following table reconciles our cash flow used in operating activities to Free Cash Flow for the periods 2016 to 2023 189 (In thousands of US dollars) 2016 2017 2018 2019 2020 2021 2022 Q3 2023 YTD Cash flow used in operating activities (1,037) (2,983) (2,300) (4,582) 4,791 (3,254) 2,287 9,488 Additions to property and equipment and non-current assets (258) (689) (410) (366) (1,081) (1,081) (1,081) (386) Acquisition related compensation paid Transaction related expenses paid Restructuring costs paid Free Cash Flow I - I 991 2,831 (1,295) (3,672) (2,710) (4,948) 3,710 (4,399) 1,206 13,113 I
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