FY24 Q2 Financial Outlook

NET EARNINGS RECONCILIATION COHERENT $ Millions (Unaudited) Net earnings (loss) on GAAP basis Share-based compensation Amortization of acquired intangibles Fair value adjustment on acquired inventory Foreign currency exch. (gains) losses Restructuring charges Integration, site consolidation and other Transaction fees and financing Tax impact of non-GAAP measures Net earnings on non-GAAP basis Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 (68) (178) 3 (45) (39) I w w = | G 45 26 35 35 53 73 134 93 105 83 (1) | CO 112 46 6 1 7 (3) 119 33 61 22 17 24 74 (31) (73) (36) (60) (54) 55 55 95 95 118 171 184 Copyright 2023, Coherent. All rights reserved. 41

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