Reconciliation of GAAP Measures to Non-GAAP Measures
RECONCILIATION OF GAAP MEASURES TO NON-GAAP MEASURES
COHERENT
Reconciliation of Segment Non-GAAP Operating Income (Loss) to
GAAP Segment Operating Income (Loss)
$ Millions
(Unaudited)
Dec 31,
2021
Three Months Ended
Sept 30,
Dec 31,
Dec 31,
Six Months Ended
Dec 31,
2021
2020
2021
2020
Non-GAAP Photonic Solutions Operating Income
$ 76.9
$ 84.0 $
84.1
$
160.9
$ 162.3
Share-based compensation
(9.4)
(9.6)
(12.1)
(19.0)
(22.6)
Amortization of acquired intangibles
(16.6)
(17.0)
(17.3)
(33.6)
(34.6)
Restructuring, integration, and transaction expenses
(1.1)
(0.9)
(6.2)
(2.0)
(6.2)
Photonic Solutions GAAP Operating Income
$
49.8
$ 56.5 $ 48.5
$ 106.3 $ 98.9
Non-GAAP Compound Semiconductors Operating Income
$
82.4
$ 66.3
$
88.9
$ 148.7 $ 149.6
Share-based compensation
(9.3)
(13.2)
(16.0)
(22.5)
(21.0)
Amortization of acquired intangibles
(3.4)
(3.4)
(3.3)
(6.8)
(6.2)
Restructuring, integration, and transaction expenses
(1.2)
0.7
(1.2)
(1.4)
Start-up costs
(11.3)
-
(11.3)
Compound Semiconductors GAAP Operating Income
$
57.2
$
49.7
$
70.3
$ 106.9 $ 121.0
Non-GAAP Unallocated and Other Operating Income (Loss)
$
$
$
$
Restructuring, integration, and transaction expenses
Unallocated and Other GAAP Operating Income (Loss)
(8.7)
(11.2)
(19.9)
$
(8.7) $
(11.2) $
$
(19.9) $
Total GAAP Operating Income
$
98.2 $
95.1 $ 118.7
$
193.3 $ 219.9
Non-GAAP Operating Income
$
159.2
$
150.2
$ 173.0
$
309.6 $ 311.9
*Amounts may not recalculate due to rounding.
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