FY24 Q2 Financial Outlook

GROSS PROFIT RECONCILIATION $ Millions (Unaudited) Gross profit on GAAP basis Share-based compensation Amortization of acquired intangibles Fair value adjustment on acquired inventory Integration, site consolidation and other Gross profit on non-GAAP basis Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 307 343 420 411 444 7 5 31 39 । 21 46 1 5556 7 6 5 31 15 47 112 46 1 366 433 463 546 542 COHERENT Copyright 2023, Coherent. All rights reserved. 38

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