Reconciliation of GAAP Measures to Non-GAAP Measures slide image

Reconciliation of GAAP Measures to Non-GAAP Measures

ATTRACTIVE AND INCREASING OPERATING MARGINS Strong Execution and Synergy Realization Post Finisar Transaction Close Driving Margins Non-GAAP Gross Margin (1) Non-GAAP Operating Margin (1) 38% 31% 41% 40% 40% 39% 16% 9% 21% 20% 19% 19% IIVI FNSR Q1 FY22 Q2 FY22 Q3 FY22 Q4 FY22 IIVI FNSR Q1 FY22 Q2 FY22 Q3 FY22 Q4 FY22 Last Quarter Before Close (2) Last Quarter Before Close (2) All non-GAAP amounts exclude certain adjustments for share-based compensation, acquired intangible amortization expense, certain one-time transaction expenses, debt extinguishment expense, fair value measurement period adjustments and restructuring and related items. See Appendix for reconciliation to most comparable GAAP measures. II-VI figures are for the three months ended September 30, 2019 and Finisar figures are for the three months ended July 28, 2019. (1) (2) COHERENT Copyright 2022, Coherent. All rights reserved. 9
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