GAAP to Non-GAAP Costs and Expenses Reconciliation slide image

GAAP to Non-GAAP Costs and Expenses Reconciliation

P GAAP to non-GAAP costs and expenses reconciliation (in millions) Quarter ended March 31, 2023 GAAP Share-based compensation Amortization Other expense¹ Non-GAAP Cost of revenue $170.9 $2.3 $1.5 $0.0 $167.1 Research and development 266.3 94.3 0.0 4.1 168.0 Sales and marketing 201.1 19.2 0.1 2.7 179.1 General and administrative 207.9 27.4 0.2 114.6 65.8 Total costs and expenses $846.3 $143.1 $1.8 $121.3 $580.0 Quarter ended December 31, 2022 GAAP Share-based compensation Amortization Other expense Non-GAAP Cost of revenue $185.0 $2.8 $5.0 $0.0 $177.2 Research and development 265.2 100.2 0.0 0.0 165.1 Sales and marketing 317.3 45.9 10.1 0.0 261.2 General and administrative 103.8 21.4 0.2 0.0 82.2 Total costs and expenses $871.3 $170.3 $15.3 $0.0 $685.7 Note: Totals may not sum due to rounding. 1: Other expense is comprised of restructuring costs and non-cash charitable contributions. © 2023 Pinterest. All rights reserved. 13
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