FY24 Q2 Financial Outlook

EBIDTA AND ADJUSTED EBITDA RECONCILIATION COHERENT $ Millions (Unaudited) Net earnings (loss) on GAAP basis Income taxes (benefit) Depreciation and amortization Interest expense Interest income Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 (68) (178) 3 (45) (39) (21) (55) (7) (21) (12) 138 204 161 170 147 73 79 75 71 62 (4) (4) (2) (2) (1) 120 45 229 172 158 11.4 % 3.7 % 18.5 % 12.6 % 11.7 % EBITDA EBITDA margin Prelim. fair value adj. on acquired inv. Stock based compensation Foreign currency exch. (gains) losses Restructuring charges Transaction fees and financing Integration, site consolidation and other Adjusted EBITDA Adjusted EBITDA margin 45 (1) w | W GI 33 26 35 6 119 00 | - | | 112 45 35 53 7 (3) | 74 200 61 257 22 17 24 287 344 351 19.0 % 21.4 % 23.1 % 25.1 % 26.1 % Copyright 2023, Coherent. All rights reserved. 43

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