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Given the balance sheet and income statement in exhibit 1: Calculate Mosaic Working Capital Ratios a) Account receivable turnover b) Day Sales Outstanding - DSO

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Given the balance sheet and income statement in exhibit 1: Calculate Mosaic Working Capital Ratios a) Account receivable turnover b) Day Sales Outstanding - DSO (Days receivable outstanding) c) Account payable turnover d) Days Payable Outstanding Balance Sheet In Millions of USD except Per Share FY 2020 12 Months Ending 12/31/2020 Total Assets + Cash, Cash Equivalents & STI 847.7 + Accounts Receiv 838.5 + Inventories 2,270.2 + Other ST Assets 280.6 + Prepaid Expenses 86.8 + Assets Held-for-Sale 44.6 + Taxes Receivable 149.2 Total Current Assets 4,237.0 + Property, Plant & Equip. Net 11,746.5 + Other LT Assets 4,135.7 Total Noncurrent Assets 15,882.2 Total Assets 20,119.2 Liabilities & Shareholders' Equity + Accounts Payable 1,353.7 + Interest & Dividends Payable 11.8 + Other Payables & Accruals 419.3 + Short-term Debt 37.5) + Other ST Liabilities 661.4 Total Current Liabilities 2,483.7 +Long-term Debt 4,491.5 + Other LT Liabilities 2,539.3 Total Noncurrent Liabilities 7,030.8 Total Liabilities 9,514.5 Total Equity 10,604.7 Total Liabilities & Equity 20,119.2 Income Statement In Millions of USD except Per Shar 12 Months Ending Revenue + Sales & Services Revenue FY 2020 12/31/2020 9,587.3 9,587.3 + Cost of Goods & Services 8,088.9 1,498.4 0.0 570.1 928.3 166.1 191.9 4.5 Gross Profit + Other Operating Income - Operating Expenses Operating Income (Loss) + Interest Expense, Net + Foreign Exch (Gain) Loss + (Income) Loss from Affiliates + Other Non-Op (Income) Loss Pretax Income + Current Income Tax + Deferred Income Tax - (Income) Loss from Affiliates Income (Loss) Incl. MI - Minority Interest Net Income, GAAP 14.3 551.5 173.5 -96.4 4.5 469.9 -0.1 470.0

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