Reconciliation of GAAP Measures to Non-GAAP Measures slide image

Reconciliation of GAAP Measures to Non-GAAP Measures

RECONCILIATION OF GAAP MEASURES TO NON-GAAP MEASURES THREE MONTHS ENDED 7/28/19 (LAST FINISAR STAND ALONE REPORT) Finisar Revenue Q1 FY20 $ 285.0 GAAP Gross Profit Amortizationof required technology 85.3 0.5 Stock compensation 2.9 Impairment of long-lived/intangible assets 1.7 Write off discontinued product inventory $ (1.8) Non-GAAP Gross Profit 88.6 Non-GAAP Gross Margin 31% GAAP Operating Income (Loss) $ (9.5) Total cost of revenue adjustment $ 3.4 Reduction in force costs and other restructuring $ 0.1 Stock compensation $ 12.8 Acquisition related costs $ 1.1 Amortization of purchased intangibles 0.2 Startup costs $ 17.1 Non-GAAP Operating Income 25.1 Non-GAAP Operating Margin 9% COHERENT Note: Dollars in millions. Q1 FY20 represents quarter ending October July 28, 2019. Copyright 2022, Coherent. All rights reserved. 38
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