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Investor Presentaiton

Non-GAAP measures – adjusted EPS (cont.) - Three Months Ended Apr 30, 2023 Three Months Ended Apr 30, 2022 Percent Change Diluted earnings per share: Reported EPS Adjustments: $0.62 $0.74 -16.2% Pre-Tax Impact Tax NCI Unrealized and realized (gains) and losses on equity and other investments $1.13 Impact Impact³ $(0.27) $(0.01) Net Impact $0.85 Pre-Tax Impact $0.71 Tax NCI Impact¹ $(0.15) Impact³ Net Impact $0.56 Adjusted EPS $1.47 $1.30 +13.1% Three Months Ended Jan 31, 2023 Three Months Ended Jan 31, 2022 Percent Change Diluted earnings per share: Reported EPS $2.32 $1.28 +81.3% Adjustments: Unrealized and realized (gains) and losses on equity and other investments Business reorganization and restructuring charges Pre-Tax Impact $(1.43) Tax Impact¹² 1,2 $0.27 NCI Impact³ $- Net Impact Pre-Tax Impact Tax $(1.16) $0.22 0.31 0.40 (0.16) Net Adjustments 0.55 $(0.61) 0.08 Impact $(0.05) (0.02) NCI Impact³ $0.02 Net Impact $0.19 0.06 $0.25 Adjusted EPS 2 Tax impact calculated based on nature of item, including any realizable deductions, and statutory rate in effect for relevant jurisdictions. Business reorganization and restructuring charges include tax amounts incurred on separation of Flipkart and Phone Pe.. 3 Calculated based on the ownership percentages of our noncontrolling interests, where applicable. $1.71 $1.53 +11.8%
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