Cipher Mining Investor Presentation Deck slide image

Cipher Mining Investor Presentation Deck

Non-GAAP Measures The following is a reconciliation of our non-GAAP loss from operations, which excludes the impact of (i) depreciation of fixed assets and (ii) stock compensation expense, to its most directly comparable GAAP measure for the periods indicated: Reconciliation of non-GAAP loss from operations: Operating loss Depreciation Stock compensation expense Non-GAAP loss from operations Source: Cipher Mining management $ $ Eleven Months Ended December 31, 2021 For the period January 7, 2021 (inception) through January 31, 2021 (72,151,811) 4.867 63,765.473 (8,381,471) $ $ (3.480) 5 (3,475) The following are reconciliations of our non-GAAP net loss and non-GAAP basic and diluted net loss per share, in each case excluding the impact of (i) depreciation of fixed assets (ii) change in fair value of warrant liability and (iii) stock compensation expense, to the most directly comparable GAAP measures for the periods indicated: Reconciliation of non-GAAP net loss: Net loss Non-cash adjustments to net loss Depreciation Change in fair value of warrant liability Stock compensation expense Total non-cash adjustments to net loss Non-GAAP net loss Reconciliation of non-GAAP basic and diluted net loss per share: Basic and diluted net loss per share Depreciation of fixed assets (per share) Change in fair value of warrant liability (per share) Stock compensation expense (per share) Non-GAAP basic and diluted net loss per share $ $ $ $ $ Eleven Months Ended December 31, 2021 (72,152,564) For the period January 7, 2021 (inception) through January 31, 2021 $ 4,867 21,828 63,765,473 63,792,168 $ (8.360,396) $ 0.29 (0.04) (0.33) $ $ (3,480) (3.475) 18
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