Xperi Holding 8-K Regulation FD Disclosure

Exhibit 99.2

XPERI INC.

GAAP TO NON-GAAP RECONCILIATIONS

(in thousands)

(unaudited)

	Twelve Months Ended			Six Months Ended
	December 31, 2021			June 30, 2022
GAAP Loss before taxes	$	(160,238	)	$	(50,993	)
Pro forma adjustments for transaction accounting		(1,675	)		(837	)
Pro forma adjustments for autonomous entity		1,020			510
Pro forma other adjustments		(3,000	)		(1,500	)
Interest expense		3,000			1,500
Other income		(1,590	)		(226	)
Depreciation expense		22,584			10,707
Amortization expense		105,311			29,553
Merger and integration-related costs:
Transaction and other related costs recorded in selling, general and administrative		—			2,058
Restructuring and asset impairment costs recorded in selling, general and administrative		(818	)		—
Severance and retention recorded in cost of revenue, excluding depreciation and amortization of intangible assets		849			106
Severance and retention recorded in research, development and other		2,681			97
Severance and retention recorded in selling, general and administrative		2,890			(35	)
Stock-based compensation expense:
Cost of revenue		1,999			1,398
Research, development and other		17,914			10,780
Selling, general and administrative		22,873			11,501
Non-GAAP Adjusted EBITDA	$	13,801		$	14,619