Q3-24 ACT Investor Presentation

Non-IFRS Accounting Standards Measures Free cash flow, including Net capex and Other items. Free cash flow consists of EBITDA minus i) Purchase of property and equipment, intangible assets and other assets ("Capex") net of Proceeds from disposal of property and equipment and other assets (together "Net Capex") and ii) Interest and early redemption premiums paid, Principal elements of lease payments, Income taxes paid net and Cash dividends paid, net of Interest and dividends received (together "Other items"). This measure is considered useful to management, investors and analysts as it demonstrates our efficiency at generating cash. The table below reconciles EBITDA, for which the calculation methodology is described in "Earnings before interest, taxes, depreciation, amortization and impairment ("EBITDA") and adjusted EBITDA" of this section, to free cash flow: (in millions of US dollars) Free cash flow to EBITDA. Free cash flow to EBITDA consists of Free cash flow divided by Earnings before interest, taxes, depreciation, amortization and impairment ("EBITDA"), for which the calculation methodologies are described in other tables of this section. This measure is considered useful to management, investors and analysts as it demonstrates our efficiency at generating free cash flows. (in millions of US dollars, unless otherwise noted) Free cash flow EBITDA Free cash flow to EBITDA 53-week period 52-week period ended ended April 30, 2023 5,761.7 April 24, 2022 5.244.3 53-week period ended 52-week period ended April 30, 2023 2,377.8 5,761.7 41 % April 24, 2022 2,203.0 5,244.3 42 % EBITDA Less: Purchase of property and equipment, intangible assets and other assets ("Capex") Less: Proceeds from disposal of property and equipment, assets held for sale and other assets Net Capex Less: Interest and early redemption premiums paid Principal elements of lease payments Income taxes paid, net Cash dividends paid Less: Interest and dividends received Other items Free cash flow Q3-24 ACT Investor Presentation 1,803.8 262.1 1,541.7 1,664.5 403.3 1,261.2 Return on equity. This measure is considered useful to assess the relationship between our profitability and our net assets and it also provides insights into how efficiently we are using our equity to generate returns for our shareholders. Average equity attributable to shareholders of the Corporation is calculated by taking the average of the opening and closing balance for the 53 and 52-week periods. The table below reconciles net earnings attributable to shareholders of the Corporation, as per IFRS Accounting Standards, with the ratio of return on equity: 353.6 329.7 438.9 443.6 (in millions of US dollars, unless otherwise noted) 794.5 714.6 377.7 330.1 122.5 37.9 1,842.2 1,780.1 2,377.8 2,203.0 Net earnings attributable to shareholders of the Corporation Equity attributable to shareholders of the Corporation - Opening balance Equity attributable to shareholders of the Corporation - Ending balance Average equity attributable to shareholders of the Corporation Return on equity 53-week period ended April 30, 2023 3,090.9 52-week period ended April 24, 2022 2,683.3 12.437.6 12.180.9 12,564.5 12.437.6 12.501.1 24.7% 12.309.3 21.8% CIRCLE ingo

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