OpenText Investor Presentation Deck

Reconciliation of Selected Non-GAAP Measures | Q4 FY'23 Three Months Ended June 30, 2023 (In '000's U.S. dollars, except per share data) COST OF REVENUES Cloud services and subscriptions Customer support Professional service and other Amortization of acquired technology-based intangible assets GAAP-based gross profit and gross margin (%) / Non-GAAP-based gross profit and gross margin (%) Operating expenses Research and development Sales and marketing General and administrative Amortization of acquired customer-based intangible assets Special charges (recoveries) GAAP-based income from operations / Non-GAAP-based income from operations Other income (expense), net Provision for (recovery of) income taxes GAAP-based net loss / Non-GAAP-based net income, attributable to OpenText GAAP-based earnings per share / Non-GAAP-based earnings per share-diluted, attributable to OpenText opentext™ GAAP 166,394 86,695 90,498 77,045 1,064,014 249,958 333,244 136,866 121,285 70,222 121,287 (25,355) (1,212) (48,734) (0.18) GAAP % of Total Revenue Adjustments FN 71.4% (2,876) (1) (1,213) (1) (1,826) (1) (77,045) (2) 82,960 (3) (13,584) (1) (13,467) (1) (8,938) (1) (121,285) (2) (70,222) (4) 310,456 (5) 25,355 41,240 (6) (7) 294,571 (8) 1.09 (8) Non-GAAP 163,518 85,482 88,672 1,146,974 236,374 319,777 127,928 431,743 40,028 245,837 0.91 Non-GAAP % of Total Revenue 76.9% © 2023 Open Text 43

View entire presentation