3Q24 Investor Update slide image

3Q24 Investor Update

CONSTELLATION BRANDS, INC. AND SUBSIDIARIES RECONCILIATIONS OF GAAP TO NON-GAAP FINANCIAL MEASURES (continued) (in millions, except per share data) (unaudited) Canopy Equity Earnings (Losses) and Related Activities ("Canopy EIE") Non-GAAP Canopy EIE financial measures are provided because management uses this information to separately monitor our investment in Canopy. The measures that exclude all of our equity in the earnings (losses) of Canopy and related activities are defined as "excluding Canopy EIE." Financial measures excluding Canopy EIE are non-GAAP and are provided because management uses this information to evaluate the results of our core operations which management has determined does not include our investment in Canopy. In addition, we believe this information provides our investors valuable insight to understand how management views the Company's performance and on underlying business trends and results in order to evaluate year- over-year financial performance of our ongoing core business, including relative to industry competitors. Three Months Ended November 30, November 30, 2023 2022 (in millions) Equity earnings (losses) and related activities, Canopy EIE (GAAP) (¹) (2) (Provision for) benefit from income taxes Net income (loss) attributable to CBI, Canopy EIE (GAAP) (¹) $ Equity earnings (losses) and related activities, Canopy EIE (GAAP) (¹) Net (gain) loss on fair value financial instruments (Gain) loss on dilution of Canopy stock ownership Acquisition costs Restructuring and other strategic business development costs Goodwill impairment Net loss on discontinued operations Other (gains) losses, net Comparable adjustments, Canopy EIE (Non-GAAP) Comparable equity earnings (losses), Canopy EIE (Non- GAAP) (¹) Comparable (provision for) benefit from income taxes (Non- (2) GAAP) (2 Comparable net income (loss) attributable to CBI, Canopy EIE (Non-GAAP) (¹) EPS, Canopy EIE (GAAP) Comparable adjustments, Canopy EIE (Non-GAAP) Comparable EPS, Canopy EIE (Non-GAAP) (3) (56.5) $ 0.4 (56.1) $ $ (56.5) $ 16.3 8.7 1.6 (4.7) 25.0 3.1 50.0 (6.5) (2.3) (8.8) $ (0.30) $ 0.26 (0.05) $ (60.8) $ 4.0 (56.8) $ (60.8) $ 7.6 (0.1) 4.0 12.9 0.6 (0.9) 24.1 (36.7) Nine Months Ended November 30, November 30, 2023 2022 3.4 Three Months Ended November 30, November 30, 2023 2022 (33.3) $ (288.3) $ 8.6 (279.7) $ (0.31) $ 0.13 (0.18) $ (288.3) $ 8.2 16.5 4.3 156.3 14.1 25.0 7.1 231.5 (56.8) 5.9 (50.9) $ (876.5) 52.4 (824.1) (1.52) $ 1.24 (0.28) $ (876.5) 69.2 93.9 5.5 115.6 461.4 7.4 753.0 (123.5) 15.1 Nine Months Ended November 30, November 30, 2023 2022 (108.4) (4.41) 3.83 (0.58)
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