FY24 FULL YEAR OUTLOOK

OPERATING EXPENSE RECONCILIATION $ Millions (Unaudited) Internal R&D on GAAP basis Share-based compensation Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 111 114 123 126 129 (5) (8) (5) (6) (6) Amortization of acquired intangibles (1) (1) (1) (0) Start-up costs (1) (0) Integration, site consolidation and other (3) (1) (3) (0) Internal R&D on non-GAAP basis 102 103 115 120 123 SG&A on GAAP basis 209 212 256 226 274 Share-based compensation (17) (29) (17) (23) (23) Amortization of acquired intangibles (41) (41) (94) (62) (90) Integration, site consolidation and other (18) (10) (13) (16) (16) SG&A on non-GAAP basis 134 131 133 126 145 COHERENT Restructuring on GAAP basis Restructuring charges Restructuring on non-GAAP basis (2) 2 2 119 (3) (119) Copyright 2024, Coherent. All rights reserved. 30

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