Description of Benson Hill Inc's Business Segments

The registrant operates a single reportable and operating segment, Ingredients, following the divestiture of its Fresh segment in December 2022. The Ingredients segment produces food ingredients derived from soybean seeds, meal, oil, and processed yellow peas. Revenue is categorized into Proprietary and Non-Proprietary product lines. Proprietary revenue consists of sales from proprietary beans, byproducts of crushing these beans, or blends of proprietary and commodity-grade byproducts. Non-Proprietary revenue includes all other sources. The chief operating decision maker evaluates financial information on a consolidated basis for operating decisions, resource allocation, and performance assessment. Revenues for the years ended December 31, 2023, 2022, and 2021 are reported with details on point-in-time and over-time recognition, as well as domestic and international sales. Adjusted EBITDA is used to measure operating performance and is defined as net loss from continuing operations adjusted for income taxes, interest, depreciation, amortization, stock-based compensation, changes in fair value of warrants and conversion options, impairments, restructuring costs, and significant non-recurring items.

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