Rambus Inc.

Reconciliation of GAAP Forward-Looking Estimates to Non-GAAP Forward-Looking Estimates

(Unaudited)

2021 Third Quarter Outlook

Three Months Ended

September 30, 2021

(In millions)

Low

Forward-looking operating costs and expenses

$

76.2

$

72.2

Adjustments:

Stock-based compensation expense

(8.0)

(8.0)

Amortization of acquired intangible assets

(3.2)

(3.2)

Forward-looking Non-GAAP operating costs and expenses

$

65.0

$

61.0

Forward-looking interest and other income (expense), net

$

(0.8)

$

(0.8)

Adjustments:

Interest income related to significant financing component from fixed-fee patent and
technology licensing arrangements

(2.1)

(2.1)

Non-cash interest expense on convertible notes

1.9

1.9

Forward-looking Non-GAAP interest and other income (expense), net

$

(1.0)

$

(1.0)