Spotify Results Presentation Deck

Interim condensed consolidated statement of financial position (Unaudited) (in € millions) Assets Non-current assets Lease right-of-use assets Property and equipment Goodwill Intangible assets Long term investments Restricted cash and other non-current assets Deferred tax assets Current assets Trade and other receivables Income tax receivable Short term investments Cash and cash equivalents Other current assets Total assets Equity and liabilities Equity Share capital Other paid in capital Treasury shares Other reserves Accumulated deficit Equity attributable to owners of the parent Non-current liabilities Exchangeable Notes Lease liabilities Accrued expenses and other liabilities Provisions Deferred tax liabilities Current liabilities Trade and other payables Income tax payable Deferred revenue Accrued expenses and other liabilities Provisions Derivative liabilities Total liabilities Total equity and liabilities June 30, 2023 344 280 1,148 105 1,015 76 15 2,983 632 8 866 2,550 273 4,329 7,312 4,899 (262) 1,594 (4,177) 2,054 1,167 522 14 3 6 1,712 893 11 536 2,053 25 28 3,546 5,258 7,312 December 31, 2022 417 348 1,168 127 1,138 78 8 3,284 690 5 867 2,483 307 4,352 7,636 4,789 (262) 1,521 (3,647) 2,401 1,128 555 28 3 5 1,719 845 11 520 2,093 26 21 3,516 5,235 7,636 27

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