Compass, Inc.

These judgments, estimates and assumptions are used for, but not limited to (i) fair value of acquired intangible assets and goodwill, (ii) incremental borrowing rate used for the Company s operating leases, (iii) useful lives of long-lived assets, (iv) impairment of intangible assets and goodwill, and (v) income taxes and certain deferred tax assets.

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026

Present value of lease payments are discounted based on the more readily determinable of (i) the rate implicit in the lease or (ii) the Company s incremental borrowing rate.

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026

Because the rate implicit in the lease generally cannot be readily determined, the Company estimates its incremental borrowing rate based on the information available at lease commencement date for collateralized borrowings with a similar term, an amount equal to the lease payments and in a similar economic environment where the leased asset is located.

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026

The collateralized borrowings were based on the Company s estimated credit rating corroborated with market credit metrics like debt level and interest coverage.

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026

The aggregate consideration ( Anywhere Purchase Consideration ) payable pursuant to the Anywhere Merger Agreement consisted of (i) $ 502 million for the repayment of the outstanding balance of Anywhere s revolving credit facility, which contained a change in control provision and was required to be repaid upon the closing of the Anywhere Merger (the Anywhere Cash Consideration ); (ii) the Anywhere Share Consideration; and (iii) the fair value of replacement awards of the Company granted to Anywhere award holders attributable to pre-combination vesting (the Replacement of Equity Awards ).

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026

(2) Refer to Note 10 Debt for details of the long-term debt acquired as part of the transaction.

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026

Kalani Reelitz, Chief Financial Officer of Compass said, I am very pleased with our record Q2 results, which demonstrate that we are executing well against our long-term strategy.

SEC original ↗Compass, Inc. — Earnings release (8-K exhibit)EX-99Jul 30, 2025

We use Adjusted EBITDA, non-GAAP OPEX, free cash flow and organic revenue in conjunction with GAAP measures as part of our overall assessment of our performance, including the preparation of our annual operating budget and quarterly forecasts, to evaluate the effectiveness of our business strategies and to communicate with our board of directors concerning our financial performance.

SEC original ↗Compass, Inc. — Earnings release (8-K exhibit)EX-99Jul 30, 2025

All statements contained in this Quarterly Report, other than statements of historical fact, including statements regarding our future operating results and financial position, our business strategy and plans, market growth, and our objectives for future operations are forward-looking statements.

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026

We have based these forward-looking statements on our current expectations and projections as of the date of this filing about future events and trends that we believe may affect our financial condition, results of operations, business strategy, short-term and long-term business operations and objectives and financial needs.

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026

Forward-looking statements are based upon various estimates and assumptions, as well as information known to us as of the date of this press release, and are subject to risks and uncertainties, including but not limited to general economic conditions, tariffs and trade tensions, geopolitical events, the health of the U.

SEC original ↗Compass, Inc. — Earnings release (8-K exhibit)EX-99Jul 30, 2025

Accordingly, actual results could differ materially from those predicted or implied or such uncertainties could cause adverse effects on our results.

SEC original ↗Compass, Inc. — Earnings release (8-K exhibit)EX-99Jul 30, 2025

More information about factors that could adversely affect our business, financial condition and results of operations, or that could cause actual results to differ from those expressed or implied in our forward-looking statements is included under the captions Risk Factors, Legal Proceedings and Management s Discussion and Analysis of Financial Condition and Results of Operations in our most recent annual report on Form 10-K and our quarterly reports on Form 10-Q, copies of which are available on the Investor Relations page of our website at https investors.

SEC original ↗Compass, Inc. — Earnings release (8-K exhibit)EX-99Jul 30, 2025

$ 39.4 $ 20.7 $ (11.3) $ (112.2) Adjusted to exclude the following Depreciation and amortization 29.4 21.4 58.2 42.2 Investment income, net (1.1) (1.4) (2.1) (2.5) Interest expense 2.7 1.6 5.0 3.1 Stock-based compensation 55.2 30.9 85.6 63.8 Income tax provision (benefit) 0.3 (0.1) (3.1) (0.4) Restructuring costs 2.7 4.3 11.9 5.8 Acquisition-related expenses (1) (2.7) (2.7) Litigation charge (2) 57.5 Adjusted EBITDA $ 125.9 $ 77.4 $ 141.5 $ 57.3 (1) For the three and six months ended June 30, 2025, acquisition-related expenses is comprised of a $2.7 million gain related to changes in the fair value of contingent consideration.

SEC original ↗Compass, Inc. — Earnings release (8-K exhibit)EX-99Jul 30, 2025

(2) Represents a charge of $57.5 million incurred during the three months ended March 31, 2024 in connection with the Antitrust Lawsuits.

SEC original ↗Compass, Inc. — Earnings release (8-K exhibit)EX-99Jul 30, 2025

Legal Proceedings 69 Item 1A.

SEC original ↗Compass, Inc. — 10-Q Quarterly report10-QAug 6, 2026