Adjusted EPS Financial Overview slide image

Adjusted EPS Financial Overview

Non-GAAP measures – adjusted EPS (cont.) - Percent Three Months Ended Jan 31, 2023 Three Months Ended Jan 31, 2022 Change Diluted earnings per share: Reported EPS $2.32 $1.28 +81.3% Adjustments: Pre-Tax Impact Tax Unrealized and realized (gains) and losses on equity and other investments Business reorganization and restructuring charges $(1.43) Impact¹² $0.27 NCI Impact³ $- Pre-Tax Tax Net Impact $(1.16) 0.31 0.40 (0.16) Net Adjustments 0.55 $(0.61) Impact $0.22 0.08 Impact $(0.05) (0.02) NCI Impact³ $0.02 Net Impact $0.19 0.06 $0.25 Adjusted EPS $1.71 $1.53 +11.8% Three Months Ended Oct 31, 2022 Three Months Ended Oct 31, 2021 Percent Change Diluted earnings per share: Reported EPS Adjustments: $(0.66) $1.11 NM Unrealized and realized (gains) and losses on equity and other investments Opioid legal charges Pre-Tax Impact $1.34 Tax Impact' $(0.24) NCI Impact³ $0.01 Net Impact $1.11 Pre-Tax Impact $(0.42) Tax Impact $0.09 NCI Impact Net Impact $(0.33) 1.22 (0.17) 1.05 0.86 Loss on extinguishment of debt (0.19) Net Adjustments $2.16 0.67 $0.34 Adjusted EPS4 Tax impact calculated based on nature of item, including any realizable deductions, and statutory rate in effect for relevant jurisdictions. Business reorganization and restructuring charges include tax amounts incurred on separation of Flipkart and Phone Pe.. $1.50 3 Calculated based on the ownership percentages of our noncontrolling interests. 4 Adjusted EPS for the three months ended October 31, 2022 was calculated using weighted average shares outstanding of 2,720 million, which includes the dilutive impact of share-based payment awards. NM not meaningful $1.45 +3.4%
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