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Revenue

Coherent Supplemental Information Q2-18.pdf

Coherent Supplemental Information Q2-18.pdf

…December 31, October 1, July 2, April 2, January 2, September 30, October 1,
2018 2017 2017 2017 2017 2016 2016 2016 2016 2016 2017 2016
Revenue by market
Microelectronics 261,308
$ 268,176
$ 265,745
$ 241,842
$ 210,882
$ 175,774
$ 144,205
$ 116,473…

Coherent

Coherent

Revenue Recognition
We recognize revenue when all four revenue recognition criteria have been met: persuasive
evidence of an arrangement exists, the product has been delivered or the service has been rendered,
the price is fixed or determinable and collection is probable. Revenue from…

Supplemental Financial Information

…Consolidated Statements of Operations (Non-GAAP) Supplemental Non-GAAP Financial Measures Reconciliation Summary Consolidated Balance Sheets Revenue by Market and Geography Adjusted EBITDA (both by dollar and percentage) Important Note The referenced financial information excludes all financial…

an rep 2018 workfile 02

an rep 2018 workfile 02


Revenue Recognition
We recognize revenue when all four revenue recognition criteria have been met: persuasive
evidence of an arrangement exists, the product has been delivered or the service has been rendered,
the price is fixed or determinable and collection is probable. Revenue

34706a cover.indd

34706a cover.indd

…the financial statements and the reported amounts of revenues and
expenses during the reporting period. We have identified the following as the items that require the
most significant judgment and often involve complex estimation: revenue recognition, accounting for
long-lived assets…

32311a coverSinglesRR.indd

32311a coverSinglesRR.indd

…the financial statements and the reported amounts of revenues and
expenses during the reporting period. We have identified the following as the items that require the
most significant judgment and often involve complex estimation: revenue recognition, accounting for
long-lived assets…

Coherent Proforma Q1-18.pdf

Coherent Proforma Q1-18.pdf

…1, December 31, October 1, July 2, April 2, January 2, September 30, October 1,
2017 2017 2017 2017 2016 2016 2016 2016 2016 2017 2016
Revenue by market
Microelectronics 268,176
$ 265,745
$ 241,842
$ 210,882
$ 175,774
$ 144,205
$ 116,473
$ 97,724…

coherent proforma Q2-19.pdf

coherent proforma Q2-19.pdf

…30, September 30, July 1, April 1, December 31, September 29, September 30,
2019 2018 2018 2018 2018 2017 2017 2017 2017 2016 2018 2017
Revenue by market
Microelectronics 169,265
$ 178,409
$ 244,562
$ 262,308
$ 261,308
$ 268,176
$ 265,745
$ 241,842…

coherent-proforma-Q1-19.pdf

coherent-proforma-Q1-19.pdf

…30, September 30, July 1, April 1, December 31, September 29, September 30,
2018 2018 2018 2018 2017 2017 2017 2017 2016 2018 2017
Revenue by market
Microelectronics 178,409
$ 244,562
$ 262,308
$ 261,308
$ 268,176
$ 265,745
$ 241,842
$ 210,882…

Supplemental Financial Information Q3 18.pdf

Supplemental Financial Information Q3 18.pdf

…31, October 1, July 2, April 2, January 2, September 30, October 1,
2018 2018 2017 2017 2017 2017 2016 2016 2016 2016 2016 2017 2016
Revenue by market
Microelectronics 262,308
$ 261,308
$ 268,176
$ 265,745
$ 241,842
$ 210,882
$ 175,774
$ 144,205…

Coherent Proforma Q3-19.pdf

Coherent Proforma Q3-19.pdf

…September 30, July 1, April 1, December 31, September 29, September 30,
2019 2019 2018 2018 2018 2018 2017 2017 2017 2017 2016 2018 2017
Revenue by market
Microelectronics 143,221
$ 169,265
$ 178,409
$ 244,562
$ 262,308
$ 261,308
$ 268,176
$ 265,745…

coherent-proforma-Q4-18.pdf

coherent-proforma-Q4-18.pdf

…2, April 2, January 2, September 29, September 30, October 1,
2018 2018 2018 2017 2017 2017 2017 2016 2016 2016 2016 2016 2018 2017 2016
Revenue by market
Microelectronics 244,562
$ 262,308
$ 261,308
$ 268,176
$ 265,745
$ 241,842
$ 210,882
$ 175,774…

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Risk factors: Except for the historical information contained here, many of the matters discussed in this Web site are forward-looking statements, based on expectations at the time they were made, that involve risks and uncertainties that could cause our results to differ materially from those expressed or implied by such statements. These risks are detailed in the “Factors That May Affect Future Results” section of our latest 10-K or 10-Q filing. Coherent assumes no obligation to update these forward-looking statements.


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