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Investor Presentaiton

CS APPENDIX NON-GAAP RECONCILIATION (CONT'D) Non-GAAP Income Tax Expense (Benefit) and Effective Tax Rate Reconciliation: GAAP income from operations GAAP income before income taxes Non-GAAP income from operations (1) GAAP non-operating income (expenses): Foreign currency gains (losses), net Interest income Interest expense Other income (expense), net Non-GAAP income before income taxes GAAP income tax expense Tax effect of non-GAAP operating adjustments Impact of intra-entity IP transfers (2) Non-GAAP income tax expense GAAP effective income tax rate Non-GAAP effective income tax rate AC Three Months Ended March 31, 2022 E 2021 (in thousands) 118,677 99,060 e $ 124,686 122,588 175,463 125,671 480 102 (504) 27 (19,252) (1,632) (947) 11 $ 155,846 123,573 26,300 24,190 7,622 249 (3,107) (352) $ 30,815 $ 24,087 26.5 % 19.8 % 19.7 % 19.5 % cr (1) See 'Non-GAAP income from operations and operating margin reconciliation' above for more details. CS C OC 00 C (2) In the fourth quarter of 2020, and subsequently in the fourth quarter of 2021, we made changes to our international legal structure, including an intra-entity transfer of certain intellectual property rights, primarily to align with current and future international operations. The transfers resulted in a step-up in the tax basis of intellectual property rights and correlated increases in foreign deferred tax assets based on the fair value of the transferred intellectual property rights. This adjustment represents the current period impact of these transfers. 27 ล JC 70
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