Orthofix Investor Presentation Deck slide image

Orthofix Investor Presentation Deck

Proforma Historical Adjusted EBITDA ($ in millions) Loss before income taxes Non-GAAP adjustments Interest expense, net Historical 2022 Quarterly Proformal Adjusted EBITDA Depreciation and intangible asset amortization expense Share-based compensation expense Foreign exchange impact and other non-operating expense/(gain) SeaSpine merger-related expenses Strategic investments Acquisition-related fair value adjustments Loss on investment securities Legal judgments/settlements Medical device regulation Business interruption - COVID-19 Succession and transition charges Spinal set instrument replacement expense European sales and marketing organization restructuring Total Non-GAAP adjustments Adjusted Proforma EBITDA (proforma for SeaSpine merger) Q1 22 OFIX SPNE NewCo $ (4.389) $ (16.832) $ (21.221) $ 0.375 $ 7.516 4.332 1.242 0.970 $ 0.375 $ 0.407 $ 0.293 $ 0.700 $ 0.277 $ 0.149 $ 0.426 $ 0.229 $ 0.202 $ 0.431 $ 1.288 $ 10.807 7.570 4.341 8.161 4.728 3.652 8.380 3.257 3.253 0.270 3.523 2.937 1.412 4.349 1.814 0.455 0.016 0.471 WWWWO (10.631) 0.419 0.419 0.123 (0.001) (0.001) 0.148 0.125 0.544 0.669 2.246 2.582 2.582 0.316 1.216 1.216 0.068 1.866 0.279 0.279 0.127 0.127 0.152 0.152 $ 11.498 $ 8.813 $ 20.311 $ 8.381 $10.420 $ 18.801 $ 23.629 $ 12.402 $ 36.031 $ 7.109 $ (8.019) $ (0.910) $ 11.423 $ (4.674) $ 6.749 $14.257 $ (2.709) $ 11.548 (5.500) 0.065 0.193 1.952 0.343 0.010 4.202 2.819 (0.002) 0.372 0.125 1.018 11.718 7.151 1.240 1.342 (5.375) 0.065 0.193 1.952 0.343 0.010 Q2 22 SPNE OFIX NewCo OFIX $ 3.042 $ (15.094) $ (12.052) $ (9.372) $ 1.018 6.512 4.460 2.991 1.824 (10.714) 0.123 0.148 2.246 0.316 0.068 4.295 3.701 0.266 (0.010) 0.083 1.665 0.068 1.665 Q3 22 SPNE NewCo (15.111) $ (24.483) ©2023 Orthofix Medical Inc. All rights reserved | 21 11.911 0.068 Q4 22 OFIX SPNE NewCo $ (6.987) $ (20.287) $ (27.274) 1.866 7.421 4.923 (4.195) 9.073 0.771 0.200 0.001 0.337 3.481 0.512 4.349 3.412 (0.147) 2.616 (0.016) 1.066 2.630 11.770 8.335 (4.342) 11.689 0.755 0.200 0.001 1.403 3.481 0.512 2.630 OFIX $ (17.706) 0.426 0.426 $22.753 $ 14.538 $ 37.291 $ 15.766 $ (5.749) $ 10.017 29.019 18.443 3.291 12.010 4.020 (15.595) 0.188 0.803 10.261 2.387 FY 2022 SPNE $ (67.324) 0.146 0.644 17.187 1.932 46.206 32.027 3.678 16.038 4.382 (15.387) 0.188 2.413 10.261 2.387 0.146 7.179 0.984 0.984 46.173 $ 112.434 13.584 0.387 4.028 0.362 0.208 1.610 NewCo $ (85.030) 7.179 $ $ 66.261 $ $48.555 $ (21.151) $27.404 On the Company's Q2 2023 earnings call held on August 8, 2023, Orthofix management presented Proforma Adjusted EBITDA and Adjusted Proforma Gross Margin, both of which are non-GAAP financial measures, for the 2nd quarter of 2022. Those proforma non-GAAP financial measures are intended to report the financial impact of the merger with SeaSpine on Adjusted EBITDA and Adjusted Gross Margin as if the merger had occurred on January 1, 2022, in order to assist investors with comparing those proforma results to those same non-GAAP financial measures as reported for the 2nd quarter of 2023. A reconciliation of proforma Adjusted EBITDA for each quarter 2022 to the nearest GAAP financial measure each of SeaSpine and Orthofix is presented on this slide. For further information on the reasons for and nature of non-GAAP disclosures by Orthofix and descriptions of the adjustments used to calculate non-GAAP financial measures, please see the Company's Current Report on Form 8 K filed on August 8, 2023. ORTHOFIX® Sea Spine
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