Reconciliation of GAAP Measures to Non-GAAP Measures

FY22 REVENUE BY FY23 MARKET SEGMENTS End Market Distribution of Full Year FY22 Revenue Companies FY22 Revenue Communications Industrial Electronics Instrumentation II-VI Incorporated $3,317M 65% 21% 10% 4% Coherent, Inc. (1) $1,520M(1) 0% 75% 0% 25% Proforma Combined (2) $4,837 M (2) 45% 38% 7% 10% COHERENT (1) Coherent Revenue 6/30/22 TTM. (2) Proforma non-GAAP revenue combines II-VI FY22 revenue (as of FYE 6/30/22) and Coherent 6/30/22 TTM. Not calculated in accordance with Article 11 of SEC regulation S-X. Copyright 2022, Coherent. All rights reserved. 31

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