Market Verticals and Megatrends

RECONCILIATION OF GAAP MEASURES TO NON-GAAP MEASURES COHERENT Reconciliation of GAAP Measures to non-GAAP Measures* $ Millions (Unaudited) Gross profit on GAAP basis (4) Share-based compensation Amortization of acquired intangibles Preliminary fair value adjustment on acquired inventory Three Months Ended Sept 30, Jun 30, Sept 30, 2022 2022 2021 443.6 326.0 $ 306.6 5.3 0.9 1.5 47.4 9.6 9.6 45.5 - 0.4 6.9 S 542.2 343.4 $ 317.7 Integration and other(1) Gross profit on non-GAAP basis Operating income on GAAP basis $ 42.5 $ 114.2 $ 95.1 Share-based compensation 53.2 13.5 22.7 Amortization of acquired intangibles 82.5 19.9 20.4 Start-up costs(3) 6.4 Preliminary fair value adjustment on acquired inventory 45.5 Integration and other(1) 24.1 Transaction fees and financing) 38.7 14.6 12.0 Operating income on non-GAAP basis $ 286.4 $ 168.6 $ 150.2 Copyright 2022, Coherent. All rights reserved. 33

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