Reclassification Adjustments Clause Samples

Reclassification Adjustments. The accounting policies used in the preparation of this unaudited pro forma condensed combined financial information are those set out in Keysight’s consolidated financial statements as of and for the year ended October 31, 2016. With the information currently available, ▇▇▇▇▇▇▇▇ has determined that no significant adjustments are necessary to conform Ixia’s consolidated financial statements to the accounting policies used by ▇▇▇▇▇▇▇▇ in the preparation of the unaudited pro forma condensed combined financial information. Certain reclassification adjustments have been made to Ixia’s historical consolidated balance sheet as of December 31, 2016 and consolidated results of operations for the three months and year ended December 31, 2016 and for the three months ended December 31, 2015 to conform to ▇▇▇▇▇▇▇▇’s presentation. The pro forma financial information may not reflect all reclassifications necessary to conform Ixia’s presentation to that of Keysight due to limitations on the availability of information as of the date of this document. Accounting policy differences and additional reclassification adjustments may be identified as more information becomes available.

Reclassification Adjustments. Certain reclassifications have been made on a preliminary basis to the historical presentation of the statement of operations and balance sheet of Rotech included within the unaudited condensed combined pro forma financial statements to conform to the financial statement presentation of ▇▇▇▇▇ & Minor. Subsequent to the Rotech Acquisition, ▇▇▇▇▇ & ▇▇▇▇▇ will perform a full and detailed review of Rotech’s accounting policies and financial statements. As a result of that review, ▇▇▇▇▇ & Minor may identify additional differences between the accounting policies and financial statement presentation of the two companies that, when conformed, could have a material impact on the consolidated financial statements of the combined company. The following tables indicate the reclassifications made for the purpose of unaudited pro forma condensed combined financial statements included in this filing: Net revenue $ 725,756 $ — $ 725,756 Cost of revenues: Product and supply costs 142,986 (142,986 ) — Patient service equipment depreciation 120,992 (120,992 ) — Operating expenses 97,117 (97,117 ) — Total cost of revenues 361,095 (361,095 ) 2(a) — Cost of goods sold — 271,754 2(a), 2(b) 271,754 Gross profit 364,661 89,341 454,002 Operating Expenses: Selling, general and administrative 331,314 (331,314 ) 2(c), 2(e), 2(f) — Distribution, selling and administrative expenses — 418,613 2(b), 2(d), 2(e) 418,613 Depreciation and amortization 13,711 (13,711 ) 2(c), 2(d) — Acquisition-related charges and intangible amortization — 21,147 2(c) 21,147 Exit and realignment charges, net — 2,006 2(f) 2,006 Transaction expenses 7,400 (7,400 ) 2(c) — Other operating expense, net — (13,859 ) 2(g) (13,859 ) Total operating expenses 352,425 75,482 427,907 Operating income 12,236 13,859 26,095 Interest expense, net 47,627 — 47,627 Gain on sale of property and equipment (13,859 ) 13,859 2(g) — Other income, net (1,745 ) — (1,745 ) Total other expense 32,023 13,859 45,882 Loss before income taxes (19,787 ) — (19,787 ) Income tax benefit (1,931 ) — (1,931 ) Net loss $ (17,856 ) $ — $ (17,856 ) Cash and cash equivalents $ 52,844 $ — $ 52,844 Accounts receivable, net 54,866 — 54,866 Other receivables 12,209 (12,209 ) 2(h) — Income taxes receivable 814 (814 ) 2(h) — Merchandise inventories 16,391 — 16,391 Prepaid expenses 9,619 (9,619 ) 2(h) — Other current assets — 22,642 2(h) 22,642 Property and equipment, net 235,855 — 235,855 Operating lease assets 27,549 — 27,549 Goodwill 356,941 — 356,941 Intangi...

Reclassification Adjustments. During the preparation of the unaudited pro forma combined financial statements, management performed a preliminary analysis of the Vivint financial information to identify differences in Vivint’s financial statement presentation as compared to the presentation of NRG. The below reclassification adjustments represent NRG’s best estimates based upon the information currently available to NRG. The reclassification adjustments are subject to change once more detailed information is available and additional analysis is performed. Cash and cash equivalents Cash and cash equivalents $ 284 $ — $ 284 Accounts and notes receivable, net Accounts receivable, net 56 — 56 Prepaid expenses and other current assets Prepayments and other current assets 30 — 30 Property, plant and equipment, net Property, plant and equipment, net 62 — 62 Capitalized contract costs, net 1,486 (1,486) (a) — Deferred financing costs, net 2 (2) (a) — Intangible assets, net Intangible assets, net 2 — 2 Goodwill Goodwill 817 — 817 Long-term notes receivables and other non-current assets, net Other non-current assets 25 1,488 (a) 1,513 Accounts payable Accounts payable $ 121 $ — $ 121 Accrued payroll and commissions 83 (83) (b) — Accrued expenses and other current liabilities Accrued expenses and other current liabilities 200 591 (b)(c) 791 Deferred revenue 508 (508) (c) — Current portion of notes payable, net Current portion of long-term debt and finance leases 14 3 (d) 17 Current portion of operating lease liabilities Current portion of operating lease liabilities 13 — 13 Current portion of finance lease liabilities 3 (3) (d) — Notes payable, net Long-term debt and finance leases 2,236 460 (e)(f) 2,696 Notes payable, net - related party 455 (455) (e) — Finance lease liabilities, net of current portion 5 (5) (f) — Deferred revenue, net of current portion 852 (852) (g) — Operating lease liabilities, net of current portion Non-current operating lease liabilities 30 — 30 Other long-term obligations Other non-current liabilities 58 855 (g)(h) 913 Warrant derivative liabilities 3 (3) (h) — Deferred income tax liabilities Deferred income taxes 1 — 1 Class A Common Stock Common Stock — — — Additional paid-in capital Additional paid-in capital 1,766 — 1,766 Accumulated deficit Retained Earnings/Accumulated Deficit (3,469) — (3,469) (a) Reclassification from Capitalized contract costs, net and Deferred financing costs, net to Other non-current assets (b) Reclassification from Accrued payroll and commissi...

Reclassification Adjustments. During the preparation of this unaudited pro forma condensed combined financial information, management performed a preliminary analysis of ▇▇▇▇▇▇▇’s financial information to identify differences in accounting policies compared to those of ▇▇▇▇▇▇▇.▇▇, and differences in financial statement presentation compared to the presentation of ▇▇▇▇▇▇▇.▇▇. At the time of preparing the unaudited pro forma condensed combined financial information, other than the adjustments described herein, ▇▇▇▇▇▇▇.▇▇ is not aware of any other material differences. Cash and cash equivalents — 2,156 (a ) 2,156 Cash 1,039 (1,039 ) (a ) — Restricted cash 1,117 (1,117 ) (a ) — Accounts receivable, less allowance for credit losses Accounts receivable, less allowance for credit losses 7,825 7,825 Contract assets — — Prepaid expenses and other current assets — 416 (b ) 416 Income tax receivable 104 (104 ) (b ) — Other current assets 312 (312 ) (b ) — Non-current assets Property and equipment, net Property & equipment, net 657 657 Goodwill Goodwill 14,441 14,441 Intangible assets, net — 43,457 (c ) 43,457 veriScan software, net 7,664 (7,664 ) (c ) Customer relationships, net 32,491 (32,491 ) (c ) Other intangible assets, net 3,302 (3,302 ) (c ) Right-of-use assets Right-of-use assets, net 5,807 5,807 Deferred tax assets — — Other non-current assets Other non-current assets 1,777 1,777 Liabilities & stockholder’s deficit Accounts payable Accounts payable 4,275 4,275 Short term debt, including current portion of long-term debt Accrued liabilities — 7,628 (d ) 7,628 Accrued compensation 4,472 (4,472 ) (d ) — Other accrued expenses 3,156 (3,156 ) (d ) — 8,021 (e ) 8,021 Loan payable and accrued interest 73,720 (73,720 ) (e ) — Loan payable 65,699 (e ) 65,699 Contract liabilities — — Current portion of long-term lease liability — 1,075 (f ) 1,075 Operating lease liabilities, current 1,075 (1,075 ) (f ) — Derivative liabilities — — Other current liabilities — 1,246 (g ) 1,246 Deferred revenue 1,246 (1,246 ) (g ) — Non-Current liabilities Long-term debt, net — — Due to related party 10,955 10,955 Long-term lease liability — 6,168 (h ) 6,168 Operating lease liabilities, non-current 6,168 (6,168 ) (h ) — Deferred tax liabilities Deferred tax liability, net 144 144 Common stock, par value — — Additional paid-in capital Capital Contribution 66,032 66,032 Treasury stocks, at cost — — Accumulated deficit Accumulated Deficit (94,728 ) 21 (i ) (94,707 ) Accumulated comprehensive loss 21 (21 ) (i ) — (a) Rec...

Reclassification Adjustments. Certain reclassifications have been made to the Coyote historical financial information to conform to the RXO financial statement presentation. Reclassifications in the unaudited pro forma condensed combined balance sheet as of June 30, 2024: Contract assets $ 13 $ (13 ) (a) $ — Other current assets 16 13 (a) 29 Property and equipment, net of accumulated depreciation 16 49 (b) 65 Identifiable intangible assets, net of accumulated amortization 188 (49 ) (b) 139 Deferred income tax assets 1 (1 ) (c) — Other long-term assets 1 1 (c) 2 Accrued wages and withholdings 21 (21 ) (d) — Accrued expenses — 21 (d) 21 Reclassifications in the unaudited pro forma condensed combined statement of operations for the six months ended June 30, 2024: Purchased transportation $ 1,124 $ (1,124 ) (e) $ — Cost of transportation and services (exclusive of depreciation and amortization) — 1,134 (e)(f)(j) 1,134 Direct operating expense (exclusive of depreciation and amortization) — 3 (g) 3 Compensation and benefits 122 (122 ) (f)(g)(h) — Other expenses 41 (41 ) (j) — Sales, general and administrative expense — 143 (h)(j) 143 Transaction and integration costs — 3 (h) 3 Restructuring costs — 4 (h) 4 Investment (expense) and other (1 ) 1 (l) — Interest expense, net — 1 (l) 1 Reclassifications in the unaudited pro forma condensed combined statement of operations for the six months ended June 30, 2023: Purchased transportation $ 1,365 $ (1,365 ) (e) $ — Cost of transportation and services (exclusive of depreciation and amortization) — 1,375 (e)(f)(k) 1,375 Direct operating expense (exclusive of depreciation and amortization) — 3 (g) 3 Compensation and benefits 163 (163 ) (f)(g)(i) — Other expenses 54 (54 ) (k) — Sales, general and administrative expense — 198 (i)(k) 198 Restructuring costs — 6 (i)(k) 6 Investment (expense) and other — — (m) — Other expense (income) — (1 ) (m) (1 ) Interest expense, net — 1 (m) 1 Reclassifications in the unaudited pro forma condensed combined statement of operations for the year ended December 31, 2023: Purchased transportation $ 2,674 $ (2,674 ) (e) $ — Cost of transportation and services (exclusive of depreciation and amortization) — 2,692 (e)(f)(k) 2,692 Direct operating expense (exclusive of depreciation and amortization) — 6 (g) 6 Compensation and benefits 298 (298 ) (f)(g)(i) — Other expenses 99 (99 ) (k) — Sales, general and administrative expense — 358 (i)(k) 358 Restructuring costs — 15 (i)(k) 15 Investment (expense) and other (3 ) 3 (l) — Intere...

Reclassification Adjustments. The reclassification adjustments to the historical presentation of RSI’s income statements and balance sheet were made to conform RSI’s presentation to American Woodmark’s presentation. Further review of RSI’s financial statements may result in additional reclassifications to conform to American Woodmark’s presentation. American Woodmark does not expect that any such revision would be material. The reclassification adjustments are presented below.

Reclassification Adjustments. The accounting policies used in the preparation of this unaudited pro forma condensed combined financial information are those set out in Marvell’s financial statements as of and for the year ended February 3, 2018. With the information currently available, Marvell has determined that no significant adjustments are necessary to conform Cavium’s financial statements to the accounting policies used by Marvell in the preparation of the unaudited pro forma condensed combined financial information. Certain reclassification adjustments have been made to the unaudited pro forma condensed combined financial information to conform Cavium’s historical unaudited condensed consolidated balance sheet as of March 31, 2018 to Marvell’s financial statement presentation. The unaudited pro forma condensed combined financial information may not reflect all reclassifications necessary to conform Cavium’s financial statement presentation to that of Marvell due to limitations on the availability of information as of the date of the Current Report on Form 8-K on which these financial statements are filed as an exhibit. Additional reclassification adjustments may be identified as more information becomes available.

Reclassification Adjustments. Methode has completed a preliminary review of the financial statement presentation of Grakon for purposes of the Unaudited Pro Forma Combined Financial Information. During this review, the following financial statement reclassifications were performed in order to align the presentation of ▇▇▇▇▇▇’s financial information with that of Methode: Financial Statement Line Item Grakon Adjustment Grakon 4(a) Accounts receivable, net $ 31.2 $ (31.2 ) $ — Accounts Receivable, Less Allowance (2018 - $0.5 and 2017 $0.6) — 31.2 31.2 4(b) Inventories, net 23.3 (23.3 ) — Finished Products — 11.4 11.4 Work in Process — 1.8 1.8 Materials — 10.1 10.1 Total Inventories — 23.3 23.3 4(c) Prepaid expenses and other assets 8.9 (8.9 ) — Prepaid Expenses and Other Current Assets — 8.9 8.9 4(d) Property and Equipment, net 17.2 (17.2 ) — Land — — — Buildings and Buildings Improvements — 15.3 15.3 Machinery and Equipment, Gross — 13.6 13.6 Property, Plant and Equipment, Gross — 28.9 28.9 Less: Allowance for Depreciation — 11.8 11.8 PROPERTY, PLANT AND EQUIPMENT, NET — — — 4(e) Goodwill 103.8 (103.8 ) — Goodwill — 103.8 103.8 4(f) Intangibles, net 87.4 (87.4 ) — Other Intangibles, Less Accumulated Amortization — 87.4 87.4 4(g) Deposits 0.4 (0.4 ) — Other — 0.4 0.4 4(h) Accrued liabilities 11.1 (11.1 ) — Deferred revenue 2.4 (2.4 ) — Other Accrued Expenses — 13.5 13.5 4(i) Current portion of long-term debt 5.1 (5.1 ) — Short-term Debt — 5.1 5.1 4(k) Cost of Sales 84.1 (84.1 ) — Cost of Products Sold — 84.1 84.1 4(l) Selling, general and administrative expenses 24.6 (24.6 ) — Net Sales — (0.8 ) (0.8 ) Cost of Products Sold — 0.5 0.5 Other Income, Net — — — Selling and Administrative Expenses — 24.8 24.8 4(m) Depreciation and amortization 11.5 (11.5 ) — Cost of Products Sold — 1.3 1.3 Amortization of Intangibles — 10.2 10.2 4(n) Interest expense 5.6 (5.6 ) — Interest (Income) Expense, Net — 5.6 5.6 4(o) Other (expense) income (0.1 ) 0.1 — Other Income, Net — (0.1 ) (0.1 ) 4(p) Income (Loss) Before Provision For Income Tax 16.7 (16.7 ) — Income before Income Taxes — 16.7 16.7 4(q) Provision for income tax 4.2 (4.2 ) — Income Tax Expense — 4.2 4.2 4(r) Cost of Sales 29.0 (29.0 ) — Cost of Products Sold — 29.0 29.0 4(s) ▇▇▇▇▇▇▇, general and administrative expenses 5.7 (5.7 ) — Cost of Products Sold — (0.5 ) (0.5 ) Other Income, Net — — — Selling and Administrative Expenses — 6.2 6.2 4(t) Depreciation and amortization 3.2 (3.2 ) — Cost of Products Sold — 0.8 0.8 Amortization of Intangibles — ...

Reclassification Adjustments. During the preparation of this unaudited pro forma condensed combined financial information, management performed an analysis of ▇▇▇▇▇▇▇’s financial information to identify differences in accounting policies compared to those of ▇▇▇▇▇▇▇.▇▇, and differences in financial statement presentation compared to the presentation of ▇▇▇▇▇▇▇.▇▇. Revenue Revenue 40,649 — 40,649 Cost of revenues Cost of revenue 27,669 — 27,669 Operating expenses: Selling, general and administrative Selling, general and administrative 17,056 2,415 (a) 19,471 Depreciation and amortization 2,415 (2,415 ) (a) — Research and development Research and development 9,820 — 9,820 Restructuring charges — — — Transaction expenses Transaction expenses 3,784 3,784 Goodwill impairment — — — Operating loss (20,095 ) (20,095 ) Interest expenses Interest expenses, net 6,451 — 6,451 Net increase (decrease) in fair value of derivatives — — — Other (income) expenses — — — Income tax expense (benefit) Income tax (expense) benefit 164 — 164 Revenue Revenue 6,361 — 6,361 Cost of revenues Cost of revenue 4,686 — 4,686 Operating expenses: Selling, general and administrative Selling, general and administrative 2,607 609 (a ) 3,216 Depreciation and amortization 609 (609 ) (a ) — Research and development Research and development 1,421 — 1,421 Restructuring charges — — — Transaction expenses Transaction expenses 2,730 — 2,730 Goodwill impairment — — — Interest expenses Interest expenses, net 1,201 — 1,201 Net increase (decrease) in fair value of derivatives — — — Other (income) expenses (3 ) (3 ) Income tax expense (benefit) Income tax (expense) benefit — — — (a) Reclassification of depreciation and amortization to selling, general and administrative.