Spirit Mergers and Acquisitions Presentation Deck slide image

Spirit Mergers and Acquisitions Presentation Deck

> 》》》 A Merger with Frontier Optimally Positions Spirit Shareholders For the Sector's Long-term Recovery The Frontier transaction provides shareholder with a substantial value creation opportunity by capitalizing on synergies, fully participating in the pandemic recovery, and realizing growth from new aircraft 48.5% of Frontier + Spirit Combination Cash Consideration to Spirit (¹) 1 48.5% of $3.85+ Billion Synergy Value (2) Participation in Industry Recovery to Pre-Pandemic Performance + Participation in the Growth from 350 New Aircraft | The significant potential upside to current share price is further enhanced by a Frontier transaction Illustrative Spirit Value per Share, Pro Forma for Frontier Merger(3) (4) $61 $50 2024E P/E 10x $56 11x Source: Capital IQ, Company Filings, Broker Reports, Synergies Estimates. 1. Cash consideration of $2.13 per share. 2. Represents Spirit shareholder's 48.5% share of illustrative market value of run-rate operating synergies of $500MM, calculated at 11x P/E ratio assuming an effective tax rate of 22.7%, less one-time costs to achieve of $400MM. 3. Market data as of May 20, 2022. 4. Illustrative value per share based on Spirit shareholder's 48.5% share of pro forma 2024E Spirit and Frontier net income of $826MM based on Wall Street estimates, divided by current fully diluted shares outstanding, plus cash consideration of $2.13. Includes illustrative market value of run-rate operating synergies of $500MM, calculated at each P/E ratio assuming an effective tax rate of 22.7%, less one-time costs to achieve of $400MM. Not intended as a prediction of future trading prices. 12x 4
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