Market Verticals and Megatrends
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)
Non-GAAP Networking Operating Income
Share-based compensation
Amortization of acquired intangibles
Restructuring and related expenses
Networking GAAP Operating Income
2022
Three Months Ended
Sept 30,
Jun 30,
2022
Sept 30,
2021
$ 117.7 $ 89.2 $ 86.8
(10.2)
(16.5)
(3.1)
(9.6)
(16.2)
(16.9)
(2.8)
(0.9)
$ 91.0 $ 67.1 $
59.4
Non-GAAP Materials Operating Income
Share-based compensation
S 96.8 $ 79.5 S 63.5
(17.2)
(10.5)
(13.2)
Amortization of acquired intangibles
Integration and other()
(3.2)
(3.7)
(3.5)
(1.1)
(5.4)
Start-up costs (3)
(6.4)
Materials GAAP Operating Income
$ 75.3
$
53.5
S
46.8
Non-GAAP Lasers Operating Income
$
71.9 $
Share-based compensation
(25.8)
Amortization of acquired intangibles
(62.8)
Integration and other(1)
(23.0)
Transaction fees and financing)
(38.7)
Preliminary fair value adjustment on acquired inventory
Lasers GAAP Operating Income (Loss)
(45.5)
$ (123.8) $
S
Non-GAAP Unallocated and Other Operating Income (Loss)
Restructuring, integration, and transaction expenses
Unallocated and Other GAAP Operating Income (Loss)
$
$
$
(6.4)
(11.2)
S
$
(6.4) $ (11.2)
Total GAAP Operating Income
$ 42.5 S 114.2
S 95.1
Non-GAAP Operating Income
$ 286.4
$ 168.6
$ 150.2
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