Bausch+Lomb Results Presentation Deck slide image

Bausch+Lomb Results Presentation Deck

Reconciliation of Reported Revenue to Constant Currency Revenue¹ and Constant Currency Revenue Growth¹ ($M) Contact Lens Consumer² Surgical Consumables Surgical Implantables Surgical Equipment Bausch+Lomb Ultra total BioTrue ONEday Total Artelac Minims Total BAUSCH + LOMB 1 2. 3. 4. Calculation of Constant Currency Revenue for the Three Months Ended March 31, 2023 March 31, 2022 Revenue as Reported 226 361 95 44 44 51 52 30 15 Changes in Exchange Rates³ 10 10 3 2 1 1 1 1 1 Constant Currency Revenue (Non- GAAP)¹ 236 371 98 46 45 52 53 31 16 Revenue as Reported 215 Amount Pct. 11 5% 345 16 5% 26 87 8 9% 11 m 45 (1) -2% 1 42 2 5% 44 7 16% 3 6% 6 25% 1 7% 49 24 Change in Reported Revenue 14 Change in Constant Currency Revenue Amount 21 3 8 4 7 2 Pct. 10% 8% 13% 2% 7% 18% 8% 29% 14% This is a non-GAAP measure or non-GAAP ratio. See Slide 1 and Non-GAAP Appendix for further information on non-GAAP measures and ratios. Effective in the first quarter of 2023, certain products historically included in the reported results of the Ophthalmic Pharmaceuticals segment are now included in the reported results of the Vision Care segment and certain products included in the reported results of the Vision Care segment are now included in the reported results of the Ophthalmic Pharmaceuticals segment. Management believes these movements are necessary in order to better align these products with the groupings of similar products. The net impact of these product movements was not material to the periods presented. Prior period presentations of segment revenues have been conformed to the current segment reporting structure. The impact for changes in foreign currency exchange rates is determined as the difference in the current period reported revenues at their current period currency exchange rates and the current period reported revenues revalued using the monthly average currency exchange rates during the comparable prior period. As of the first quarter of 2023, certain products were recategorized across the consumables, implantables and equipment product categories. This change was made as management believes this better aligns these products in their respective categories. Prior period presentations of product categories have been conformed to current product category structure to allow investors to evaluate results between periods on a consistent basis. 29
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