Federal Signal Investor Presentation Deck slide image

Federal Signal Investor Presentation Deck

Appendix V: Non-GAAP Measures (Adjusted EBITDA) $ millions, except % Net income Add: Interest expense Acquisition and integration-related expenses (benefits) Other expense (income), net Income tax expense Depreciation and amortization Consolidated adjusted EBITDA Net Sales Consolidated adjusted EBITDA margin a $ $ $ Q2 2023 40.3 $ 5.6 0.6 1.1 12.4 15.5 75.5 $ 442.4 $ 17.1% Q2 2022 33.5 1.9 (1.7) (0.3) 11.1 13.7 58.2 366.7 15.9% Adjusted EBITDA and adjusted EBITDA margin The Company uses adjusted EBITDA and the ratio of adjusted EBITDA to net sales ("adjusted EBITDA margin"), as additional measures which are representative of its underlying performance and to improve the comparability of results across reporting periods. We believe that investors use versions of these metrics in a similar manner. For these reasons, the Company believes that adjusted EBITDA and adjusted EBITDA margin are meaningful metrics to investors in evaluating the Company's underlying financial performance. Other companies may use different methods to calculate adjusted EBITDA and adjusted EBITDA margin. 27
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