Nikola SPAC Presentation Deck

expenses and income that are required by GAAP to be recorded in Nikola's financial statements. In addition, they are subject to inherent limitations as they reflect the exercise of judgments by management about which expense and income are excluded or included in determining these non-GAAP financial measures. In order to compensate for these limitations, management presents non-GAAP financial measures in connection with GAAP results. You should review Nikola's audited financial statements, which are included in the Registration Statement. Trademarks This Presentation contains trademarks, service marks, trade names and copyrights of VectolQ, Nikola and other companies, which are the property of their respective owners.

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