Nexters Results Presentation Deck

Key financial highlights (2/2) $m Total Costs and Expenses, Excluding D&A 76 Q3 2020 . $m Selling and Marketing Expenses +21% +204% 53 231 Q3 2021 64 Q3 2021 $m Adjusted Costs and Expenses (¹) (2) 90 Q3 2020 $m G&A Expenses 0,3 +24% Q3 2020 112 Q3 2020 Source: Company information 1) The Company defines Adjusted costs and expenses as the total of platform commissions, game operating costs, selling and marketing expenses and general and administrative expenses for the period as shown in the Company's financial statements in accordance with IFRS, adjusted to exclude (i) share-based compensation expense, (ii) net change deferred platform commission fees, (iii) impairment of non-current assets, (iv) any gains 7 and losses arising as result of business combinations and (v) certain non-cash or other special items that we do not consider indicative of our ongoing operating performance. Adjusted costs and expenses is a non-IFRS financial measure and should not be construed as an alternative to total costs and expenses excluding depreciation and amortization as an indicator of operating performance as determined in accordance with IFRS 2) Excluded non-cash non-recurring share listing expense in the amount of $125 million resulting from the accounting for merger with Kismet Acquisition One Corp. Q3 2021 Q3 2021 nexters X Total costs and expenses, excl. D&A of $231m, up 204% YoY mostly due to the growth of selling and marketing expenses and non-cash non-recurring share listing expense in the amount of $125 million resulting from the accounting for merger with Kismet Acquisition One Corp Adjusted costs and expenses of $112m, up 24% YoY which is mostly driven by the increase of selling and marketing expenses with investments into the user acquisition Selling and Marketing expenses of $64m, up 21% YoY. Our selling and marketing expenses came back to the normalized level after the record high investments in User Acquisition in Q2 2021 Growth of other G&A were largely associated with growth of headcount by more than 60% and one-off costs linked to going- public status

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