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Investor Presentation

RS GAAP to Non-GAAP Reconciliations ytd-Q3, (US$ in millions) 2018 GAAP Net Income (Loss) (1) 2019 ($66.1) $21.4 $11.6 2020 2021 2022 2022 ytd- Q3,2023 $75.2 ($2.5) $2.8 $16.7 Interest expense 32.5 0.4 0.1 1.6 4.3 3.0 4.1 Income tax expense (1) 2.0 2.7 4.6 (55.8) 6.3 5.2 13.2 Depreciation and amortization expense 1.8 1.9 1.8 2.4 2.5 1.9 2.0 EBITDA ($29.8) $26.4 $18.0 $23.4 $10.6 $12.8 $36.0 Litigation costs, net of related recoveries Write-off of deferred financing costs Post-judgment interest on litigation award Other debt financing expenses (2) 1.3 (0.8) 14.6 16.9 25.3 12.4 5.5 0.7 (0.2) (0.2) 58.2 Loss on embedded derivatives and warrants Impairment operating lease right-of-use assets 0.6 (3.9) 1.4 4.2 0.0 1.2 1.6 3.0 Stock-based compensation expense 4.4 5.5 7.5 9.7 10.9 8.7 9.1 Reorganization costs 2.5 0.1 Adjusted EBITDA $35.3 $27.0 $42.6 $55.8 $52.3 $33.9 $50.6 Property of Rimini Street ©2023 | Proprietary and Confidential 1. Includes: (2018) fair-market-value charge for warrants change in classification from equity to liability method, and (2021) deferred income tax gain of $62.3 million. 2. 2018 includes the write-off of debt discount, issuance and other costs from the payoff and termination of our former credit facility, see 2018 form 10-K. 33 33
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