Paysafe Results Presentation Deck slide image

Paysafe Results Presentation Deck

Operating Cash Flow to Free Cash Flow Reconciliation Q1'20 and Q1'21 Paysafe: $'000, unaudited Net cashflows provided by operating activities: Capital Expenditure¹ Cash paid for interest Payments relating to restructuring and other costs² Movement in Customer Accounts and other restricted cash³ Free Cash Flow Adjusted EBITDA Free Cash Flow Conversion4 1. 2. 3. 4. Q1 2020 11,579 (14,908) 38,286 4,842 44,588 84,387 112,770 75% Q1 2021 48,740 (15,406) 36,853 3,455 34,886 108,528 113,230 96% Includes purchases of property plant & equipment and purchases of other intangible assets, including software development costs. Capital expenditure does not include purchases of merchant portfolios. Restructuring and other costs include acquisition costs related to the Company's merger and acquisition activity, restructuring costs, strategic transformation costs resulting from value creation initiatives following business acquisitions and professional consulting and advisory fees related to public company readiness activities. This includes certain professional advisory costs, office closure costs and resulting severance payments to employees. In accordance with ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, the Company includes customer accounts and other restricted cash in the Cash and Cash Equivalents balance reported in the Consolidated Statements of Cash Flows. Management consider the movement in Customer accounts and other restricted cash as settlement related, and have therefore offset against movements in Settlement Receivables and Funds payable and amounts due to customers. The movement stated is net of foreign exchange movements on translation of non-USD subsidiaries to USD at the reporting date, as well as realized foreign exchange movements. Free cash flow conversion is defined as free cash flow divided by adjusted EBITDA. 19
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