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Investor Presentaiton

GAAP to Non-GAAP reconciliation Acquisition related amortization Gross profit (Non-GAAP) Gross margin (GAAP) Stock-based compensation Acquisition related amortization $ in MUSD Q1'22 Gross profit (GAAP) Q2'22 Q3'22 $177.0 $219.0 $267.9 Q4'22 FY'22 Q1'23 Q2'23 Q3'23 $310.7 $974.6 $326.4 $323.3 $262.0 Q4'23 FY'23 $146.7 $1,058.4 Q1'24 $115.5 Stock-based compensation 2.5 3.1 3.2 4.3 13.1 3.7 3.4 2.7 3.5 13.3 4.2 1.3 180.8 1.5 223.6 1.4 272.5 2.1 317.1 6.3 994.0 1.8 331.9 1.9 328.6 1.9 266.6 1.9 152.1 7.6 1,079.3 1.9 121.6 40.1% 41.3% 42.2% 42.9% 41.8% 45.0% 45.5% 47.5% 48.5% 46.2% 43.9% Gross margin (Non-GAAP) 0.6% 0.6% 0.3% 0.3% 41.0% 42.2% 42.9% 43.8% 0.5% 0.2% 0.6% 0.5% 0.3% 0.3% 42.6% 0.5% 0.2% 45.7% 0.5% 0.2% 46.2% 0.6% 1.2% 0.3% 0.6% 48.4% 50.3% 0.6% 1.6% 0.3% 0.7% 47.1% 46.2% Operating expenses (GAAP) Stock-based compensation 115.2 125.0 132.5 (45.3) (49.9) (49.1) 153.7 (59.4) 526.3 (203.7) 158.7 153.0 (56.0) (50.8) 144.0 156.9 (41.1) (51.7) 612.6 144.6 (199.5) (56.6) Acquisition related expenses and amortization (3.6) (3.9) (4.2) (4.8) (16.5) (3.7) (3.9) (3.9) (3.9) (15.3) (3.5) Restructuring and asset impairment (0.6) (1.8) (2.4) (0.7) (0.2) (14.8) (15.7) (1.9) charges Operating expenses (Non-GAAP) 66.3 71.2 78.6 87.7 303.7 98.3 98.1 99.0 86.5 382.1 82.6 Income (loss) from operations 61.8 94.0 135.4 157.0 448.3 167.7 170.3 118.0 (10.2) 445.8 (29.1) (GAAP) Stock-based compensation 47.8 53.1 52.3 63.6 216.8 59.7 54.2 43.8 55.2 212.8 60.8 Acquisition related expenses and 4.9 5.3 5.6 7.0 22.8 5.5 5.8 5.8 5.8 22.9 5.4 amortization Restructuring and asset impairment 0.6 1.8 2.4 0.7 0.2 14.8 15.7 1.9 charges Income from operations (Non- GAAP) 114.5 152.4 193.9 229.4 690.3 233.6 230.5 167.6 65.6 697.2 39.0 Cash flows from operating activities 102.4 188.0 253.7 744.8 246.2 269.2 145.8 35.5 696.8 49.2 Purchases of property and equipment Free cash flow (12.3) 90.1 200.7 (8.7) 192.0 (8.9) (16.4) 179.1 (46.4) 237.3 698.4 (22.4) (44.0) 223.8 225.2 (23.8) (20.1) (110.4) 122.0 15.4 586.4 (7.4) 41.8 ENPHASE © 2024 Enphase Energy, Inc. 32 52
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