Fiscal Second Quarter 2023 Financial Results slide image

Fiscal Second Quarter 2023 Financial Results

Fiscal Second Quarter 2023 Results (1) YOY Increase / (Decrease) GAAP Nominal-Dollar Basis Non-GAAP Nominal-Dollar Basis(²) Foreign Currency Impact Acquisition Impact Adjusted Constant-Dollar Basis (2) Adjusted Constant-Dollar Basis excluding Russia-Related Results s(2) VISA Net Revenues 11.1% Fiscal Second Quarter 2023 Financial Results N/A ~2.0% ~0% 13.0% 17.9% Client Incentives as a % of Gross Revenues 26.7% N/A 0.0% 26.7% 26.7% Operating Expenses 10.9% 12.9% ~0% (-1.0%) 11.8% 15.2% Effective Income Tax Rate 19.3% 19.4% (0.1%) 19.3% 19.3% Diluted Class A Common Stock Earnings Per Share 19.5% 17.0% -3.0% ~0.5% 20.9% (1) As previously disclosed, in March 2022, we suspended our operations in Russia and therefore our financial highlights from April 2022 through March 2023 do not include Russia-related results. Refer to the Non-GAAP and Adjusted Constant-Dollar Results Footnote for further information. 27.3% Ⓒ2023 Visa. All rights reserved. 1
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