Reconciliation of GAAP to Non-GAAP Data slide image

Reconciliation of GAAP to Non-GAAP Data

Reconciliation of GAAP to Non-GAAP Data Three Months Ended October 31, 2023 (in thousands, except percentages and per share data) Costs and expenses: GAAP Share-Based Compensation Expenses Other Operating Expenses² Income Tax and Non-GAAP Dilution Effects³ Costs of subscription services $ 263,840 $ (30,543) $ (9,140) $ Costs of professional services 181,400 (28,738) (1,097) Product development 618,736 (162,025) (3,006) General and administrative Sales and marketing Operating income (loss) Operating margin Other income (expense), net Income (loss) before provision for (benefit from) 537,816 (64,805) (10,438) 176,028 (63,146) (1,305) | | | | | $ 224,157 151,565 453,705 462,573 111,577 87,855 349,257 24,986 462,098 4.7 % 18.7 % 1.4 % % 24.8 % 41,388 41,388 129,243 349,257 24,986 503,486 income taxes Provision for (benefit from) income taxes 15,534 80,129 95,663 Net income (loss) $ 113,709 69 $ 349,257 $ Net income (loss) per share, basic¹ 0.43 $ Net income (loss) per share, diluted¹ 0.43 $ 1. $ $ GAAP and non-GAAP net income per share are both calculated based upon 262,153 basic and 266,377 diluted weighted-average shares of common stock. 1.33 $ 1.31 $ 0.09 24,986 $ 0.10 $ $ (80,129) $ (0.30) $ 407,823 1.56 (0.30) $ 1.53 2. Other operating expenses include amortization of acquisition-related intangible assets of $16.0 million and employer payroll tax-related items on employee stock transactions of $9.0 million. 3. We utilize a fixed long-term projected tax rate in our computation of the non-GAAP income tax provision to provide better consistency across the reporting periods. For fiscal 2024, the non-GAAP tax rate is 19%.
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