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Investor Presentaiton

Multi-year trend - Key financials¹) (€m, unless otherwise stated) 2017 2018 2019 2020 2021 Revenue €667.42) €720.1 €647.9 €604.3 €821.6 Reported EBITDA €153.0 €176.0 €159.6 €123.5 €189.6 Reported EBITDA margin % 22.9%2) 24.4% 24.6% 20.4% 23.1% Adjusted EBITDA €172.43) €176.0 €159.6 €127.0³) €197.6³) Adjusted EBITDA margin % 25.8%) 24.4% 24.6% 21.0% 24.0% Net profit4) €49.3 €90.2 €82.7 €47.6 €99.7 EPS4) (€) €1.025) €2.65 €2.43 €1.40 €2.685) Operating cash flow6) €91.5 €103.8 €102.5 €92.5 €117.9 Cash position €117.6 €150.6 €125.5 €154.6 €224.1 end of period Net debt €406.4 Net leverage x2.36 €376.8 €416.9 €393.6 €470.6 x2.14 x2.61 x3.10 x2.16 1) 2017, 2018, 2019, 2020 and 2021 are full year actual reported figures audited by external auditors 2) 2017 reported revenue amounted to €724.8m; Revenue of €667.4m is comparable after amendment IFRS 15 impacting non-operating revenue 3) 2017 EBITDA adjusted due to one-off non-recurrent items primarily related to the IPO; 2020 EBITDA adjusted for €3.5m for the UK Salt Slags plant closure; 2021 EBITDA adjusted for €14.0.m one-time AZR acquisition costs, and -€6.0m Hanover Salt Slags plant fire impact 4) Net profit and total basic earnings/(losses) per share attributable to the ordinary equity holders of Befesa S.A. 5) 2017 EPS impacted by the conversion of the preferred shares carried out in Oct'17 prior to the IPO; The weighted average number of ordinary shares used as the denominator in calculating total basic EPS in 2017 was 25,025 thousand shares vs. 34,067 thousand shares used in 2018-2020; 2021 EPS based on 37,285 weighted average thousand shares after the capital increase of 5,933 thousand new shares to partly fund the AZR acquisition 6) Operating cash flow is after WC change, taxes and interests; pre capex and pre dividend 13 Company Presentation - April 2022 BEFESA
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