FY24 Q2 Financial Outlook

OPERATING EXPENSE RECONCILIATION COHERENT $ Millions (Unaudited) Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Internal R&D on GAAP basis 114 123 126 129 121 Share-based compensation (8) (5) (6) (6) (5) Amortization of acquired intangibles (1) (1) Integration, site consolidation and other (1) (3) Internal R&D on non-GAAP basis 103 115 120 123 116 SG&A on GAAP basis 212 256 226 274 280 Share-based compensation (29) (17) (23) (23) (43) Amortization of acquired intangibles (41) (94) (90) (35) Transaction fees and financing (39) Integration, site consolidation and other (10) (13) (16) (16) (24) SG&A on non-GAAP basis 131 133 126 145 140 Restructuring on GAAP basis Restructuring charges Restructuring on non-GAAP basis 119 (3) (119) Copyright 2023, Coherent. All rights reserved. 39

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