Fiscal Second Quarter 2023 Financial Results

Reconciliation of GAAP to Non-GAAP Financial Results As reported (Gains) losses on equity investments, net Amortization of acquired intangible assets Acquisition-related costs Non-GAAP Operating Expenses Fiscal Second Quarter 2023 Financial Results 2,649 (46) (22) 2,581 $ Operating Expenses Non- operating Income (Expense) 2,387 $ Non- operating Income (Expense) || 8. 90 (in millions, except percentages and per share data) (58) $ 19.3% $ 32 Three Months Ended March 31, 2023 Income Tax Provision (260) $ 127 1,021 19 10 Effective Income Tax Rate (¹) 2 1,052 19.4% Three Months Ended March 31, 2022 Effective Income Tax Provision Income Tax Rate(¹ (1) (in millions, except percentages and per share data) 19.7% $ Net Income Net Income 4,257 $ 71 36 20 4,384 $ Diluted Earnings Per Share (¹) As reported 895 3,647 $ (Gains) losses on equity investments, net 28 99 Amortization of acquired intangible assets (20) 4 16 Acquisition-related costs (20) 2 18 4 56 Russia-Ukraine charges Non-GAAP (60) 2,287 $ (133) $ 933 19.6% $ 3,836 $ (1) Figures in the table may not recalculate exactly due to rounding. Effective income tax rate, diluted earnings per share and their respective totals are calculated based on unrounded numbers. Note: Refer to the following slides for further information on Non-GAAP items. VISA Diluted Earnings Per Share (¹) 2.03 0.03 0.02 0.01 2.09 Ⓒ2023 Visa. All rights reserved. 1.70 0.05 0.01 0.01 0.03 1.79 17

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