INVESTOR PRESENTATION First Quarter Fiscal 2026 November 5, 2025 Copyright 2025, Coherent. All rights reserved. Copyright 2025, Coherent. All rights reserved. 2 GROSS MARGIN AND EARNINGS PER COMMON SHARE GAAP TO NON-GAAP RECONCILIATIONS $ Millions (Unaudited) Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 | Gross margin on GAAP basis | 579 | 546 | 528 | 509 | 460 | | --- | --- | --- | --- | --- | --- | | Share-based compensation | 6 | 6 | 5 | 6 | 6 | | Amortization of acquired intangibles ...