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Evercore Investment Banking Pitch Book

Preliminary Valuation Detail - SIRE Financial Projections Precedent M&A Transactions Analysis Date Announced Min Mean Median Max Precedent Green River Basin Soda Ash Transactions¹ Acquiror / Target (Seller) ises) 05/2022 Solvay SA / Remaining 20% interest in Solvay Soda Ash Joint Venture (AGC) 12/2021 Sisecam Chemicals USA Inc. / 60% stake in Ciner Resources orporation (Ciner 12/2019 Valley Holdings Inc. (Tata Chemials) / Remaining 25% in Tata Chemicals (Soda Ash) Partners Holdings (The Andover Group, Inc.) 08/2017 Genesis Energy, L.P. / 100% of Tronox's Alkali Business, including trona mining, production and marketing assets (Tronox Limited) 07/2015 Park Holding A.S. (Ciner Group) / 73% LP interest, 2% GP interest and related IDRs in OCI Resources LP (OCI Company Ltd.) Tronox US Holdings Inc. / FMC's Alkali Chemicals business (FMC Corporation) 02/2015 10/2014 FMC Corporation / Remaining 6.25% minority interest in FMC Wyoming Corp. (Sumitomo) 03/2013 FMC Corporation / Additional 6.25% minority interest in FMC Wyoming Corp. (Nippon Sheet Glass) 01/2013 Natural Resource Partners LP / 48.51% stake in OCI Wyoming L.P., 20% interest in OCI Wyoming Co. (Anadarko) Tata Chemicals Ltd. / General Chemical Industrial Products Inc. 01/2008 Confidential - Preliminary and Subject to Change SIRE Share of 2023E EBITDA (Post - SIRE G&A) Relevant EBITDA Multiple Precedent M&A Transaction Analysis - SIRE Financial Projections Implied Enterprise Value Based on 2023E Adjusted EBITDA Less: Net Debt as of December 31, 2022 (SIRE's 51% Share) Implied Equity Value ($ in millions, except per unit amounts, SIRE LP Units Outstanding² Implied SIRE Unit Price Range - 2023E Adjusted EBITDA Source: Public filings, Wall Street research, SIRE Financial Projections 1. No transaction is directly comparable to the Transaction 2. Includes 2.0% general partner interest, economically equivalent to 399,000 LP Units at current quarterly distribution EVERCORE 38 Transaction Value $120.0 300.0 195.0 1,325.0 429.0 1,640.0 95.7 80.0 310.0 1,005.0 6.0x $459.6 $400.6 $19.83 $76.6 (59.0) 20.2 Transaction Value / EBITDA 5.3x 9.7 7.7 8.0 9.5 9.0 8.4 ΝΑ 9.0 ΝΑ 5.3x 8.3 8.7 9.7 8.5x $651.1 $592.1 $29.32 ŞİŞECAM
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