Financial Metrics and Projections

RECONCILIATION OF GAAP MEASURES TO NON-GAAP MEASURES Adjusted Combined Gross Profit and Operating Income - Unaudited ($ millions) Combined Gross Profit Combined gross margin % Share-based compensation Amortization of acquired intangibles Fair value adjustment on acquired inventory Start-up costs Restructuring expenses, integration expenses, transaction expenses and other Adjusted Combined Gross Profit FY 2022 Q4 465 36.9% 3 10 Adjusted combined gross margin % 485 38.5% Combined Internal Research and Development Share-based compensation Start-up costs Restructuring expenses, integration expenses, transaction expenses and other Adjusted Combined Internal Research and Development Combined Selling, General and Administrative Share-based compensation Amortization of acquired intangibles Restructuring expenses, integration expenses, transaction expenses and other Adjusted Combined Selling, General and Administrative Combined Operating Income Share-based compensation Amortization of acquired intangibles (16) (11) (21) སྤྲབཿབཿཡཿ ཀྵུ བ བ (1) Fair value adjustment on acquired inventory Start-up costs COHERENT Restructuring expenses, integration expenses, transaction expenses and other Adjusted Combined Operating Income Adjusted combined operating margin % Copyright 2023, Coherent. All rights reserved. 6 29 216 17.1% 43

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