Paysafe Results Presentation Deck slide image

Paysafe Results Presentation Deck

Reconciliation of GAAP Net income (loss) to Adj. net income ($ in thousands) Net (loss) / income attributable to the Company (1) Other non-operating income, net Impairment expense on goodwill and intangible assets (2) Amortization of acquired assets Restructuring and other costs Loss on disposal of subsidiaries and other assets, net Share-based compensation expense (3) Discrete tax items (4) Income tax benefit on non-GAAP adjustments Adjusted net income attributable to the Company (in millions) Weighted average shares - diluted Adjusted diluted impact Adjusted weighted average shares - diluted Paysafe: $ $ 2023 Three Months Ended September 30, (2,549) (7,274) 34,094 835 4,938 14,313 (9,085) 35,272 61.6 0.1 61.7 $ $ 2022 978 (39,802) 4,036 41,479 6,443 699 13,542 4,663 (2,886) 29,152 60.7 0.0 60.7 $ 2023 Nine Months Ended September 30, (8,122) $ (12,852) 275 101,862 4,165 23,061 25,198 (30,561) 103,026 61.3 0.3 61.6 $ 2022 (1,828,944) (103,821) 1,886,223 127,028 60,636 1,359 45,248 11,639 (95,414) 103,954 60.5 0.1 60.6 Note: Share amounts presented for the prior year periods have been retroactively adjusted to reflect the 1-for-12 reverse stock split effective December 12, 2022. (1) Other non-operating income, net primarily consists of income and expenses outside of the Company's operating activities, including, fair value gain / loss on warrant liabilities and loss on contingent consideration and gain / loss on foreign exchange. For the three and nine months ended September 30, 2023, this item also includes the gain to repurchase secured notes and fair value loss on derivative instruments. (2) Amortization of acquired asset represents amortization expense on the fair value of intangible assets acquired through various Company acquisitions, including brands, customer relationships, software and merchant portfolios. (3) Discrete tax items represents certain amounts within income tax (benefit)/expense, including changes in uncertain tax positions and the remeasurement of certain deferred tax balances due to changes in the statutory tax rates in certain jurisdictions. (4) Income tax benefit on non-GAAP adjustments reflects the tax impact of the non-GAAP adjustments to net loss attributable to the Company to calculate adjusted net income 25
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