Reconciliation of selected GAAP-based measures to Non-GAAP-based measures
for the year ended June 30, 2018. 
(In thousands except for per share amounts)

Year Ended June 30, 2018

GAAP-based
Measures

GAAP-based
Measures
% of Total
Revenue

Adjustments

Note

Non-GAAP-
based
Measures

Non-GAAP-
based
Measures
% of Total
Revenue

Cost of revenues:

Cloud services and subscriptions

$

364,160

$

(1,429)

(1)

$

362,731

Customer support

133,889

(1,233)

(1)

132,656

Professional service and other

253,389

(1,838)

(1)

251,551

Amortization of acquired technology-based intangible assets

185,868

(185,868)

(2)

—

GAAP-based gross profit and gross margin (%) /

Non-GAAP-based gross profit and gross margin (%)

1,864,242

66.2

%

190,368

(3)

2,054,610

73.0

%

Operating expenses

Research and development

322,909

(5,659)

(1)

317,250

Sales and marketing

529,141

(9,231)

(1)

519,910

General and administrative

205,227

(8,204)

(1)

197,023

Amortization of acquired customer-based intangible assets

184,118

(184,118)

(2)

—

Special charges (recoveries)

29,211

(29,211)

(4)

—

GAAP-based income from operations / Non-GAAP-based income from operations

506,693

426,791

(5)

933,484

Other income (expense), net

17,973

(17,973)

(6)

—

Provision for (recovery of) income taxes

143,826

(32,534)

(7)

111,292

GAAP-based net income / Non-GAAP-based net income, attributable to OpenText

242,224

441,352

(8)

683,576

GAAP-based earnings per share / Non GAAP-based earnings per share-diluted, attributable to OpenText

$

0.91

$

1.65

(8)

$

2.56