Financial Metrics and Projections
HYPOTHETICAL ILLUSTRATION OF EPS CALCULATION
COHERENT
Example EPS Calculations (1)
$ Millions
Non-GAAP net earnings
$
Hypothetical Earnings Level for Q4 FY23
83.0 $ 90.0 $ 97.0 $ 130.0 $ 200.0
Deduct Series A preferred stock dividends
(6.9)
Deduct Series B redeemable preferred dividends
(29.8)
(6.9)
(29.8)
(6.9)
(29.8)
(29.8)
Non-GAAP net earnings available to common
shareholders
$
46.3 $
53.3 $
Diluted weighted average common shares
141.5
141.5
60.3 $
141.5
100.2 $
152.2
200.0
179.0
Diluted earnings per common share on non-GAAP
basis
$
0.33 $
0.38 $
0.43 $
0.66 $
1.12
(1) The Company does not provide reconciliations of the hypothetical non-GAAP net earnings and hypothetical diluted non-GAAP EPS presented
in this table. This table contains purely hypothetical figures, which are provided solely to illustrate how the Company would calculate diluted
non-GAAP EPS under different factual scenarios.
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