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Investor Presentaiton

IIVI Reconciliation of GAAP Measures to Non-GAAP Measures Reconciliation of GAAP Measures to non-GAAP Measures $ Millions (Unaudited) Revenues Gross profit on GAAP basis Finisar results Share-based compensation Fair value adjustment on acquired inventory Measurement period adjustment on long-lived assets Restructuring, transaction expenses and other Gross profit on non-GAAP basis Non-GAAP gross margin Jun 30, Three Months Ended Mar 31, 2021 2021 Jun 30, 2020 Year Ended Jun 30, Jun 30, 2021 $ 808.0 $ 783.2 $ 746.2 $ 307.6 $ 299.6 $ 302.2 $ 3,105.9 $1,216.2 2020 $2,380.0 $ 819.6 (6.5) 3.4 3.0 4.4 12.1 11.6 87.7 9.1 0.7 1.8 6.7 $ 311.7 $ 304.4 $ 315.7 $1,235.0 $ 912.4 38.6% 38.9% 42.3% 39.8% 38.3% Operating income on GAAP basis $ 97.1 $ 85.1 $ 67.5 $ 402.1 $ 39.5 Finisar results (1.9) Share-based compensation 18.5 16.8 24.0 78.9 63.1 Fair value adjustment on acquired inventory 87.7 Amortization of acquired intangibles 20.6 20.8 18.8 82.2 64.2 Measurement period adjustment on long-lived assets 9.1 Restructuring, transaction expenses and other 12.2 18.5 5.3 38.3 72.2 Operating income on non-GAAP basis $ 148.5 $ 141.0 $ 124.6 $ 601.5 $ 324.8 Non-GAAP operating margin 18.4% 18.0% 16.7% 19.4% 13.6% Copyright 2021, II-VI Incorporated. All rights reserved. Page 37
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