Codere SPAC Presentation Deck slide image

Codere SPAC Presentation Deck

Codere Online P&L Accounting Revenue Accounting Adjustments (¹) Net Gaming Revenue Operating Expenses Gaming Taxes Payment Processing Content / Other Third Party Services Marketing Personnel / Other Total Operating Expenses EBITDA Accounting Adjustments (²) Accounting EBITDA 2019 $69 2 $71 (9) (4) (3) (41) (27) ($85) ($14) (3) ($17) 2020 $80 4 $85 (11) (5) (6) (43) (25) ($90) ($6) (9) ($15) C DD 3 Acquisition Corp. II $ in millions EUR converted to USD at exchange rate of 1.120 and 1.141 in 2019 and 2020 respectively. (1) Figures primarily reflect differences in recognition of revenue related to certain partner and affiliate agreements in place in Colombia and our '.com' business, along with VAT impact from entry fees in Mexico. (2) Figures primarily reflect costs related to a legacy affiliate program in Mexico, post-closing adjustments to financial accounts to reflect commercially agreed platform and technology services fees, and actual costs of doing business (i.e. invoicing between Codere Group companies and Codere Online companies). 34
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