GAAP TO NON-GAAP RECONCILIATION (CONT’D) Q1 FY'16 Q2 FY'16 Q3 FY'16 Q4 FY'16 Subscription Revenue $14,289 $17,333 $20,757 $23,288 Professional Services Revenue $1,520 $1,371 $2,044 $3,076 Total Revenue $15,809 $18,704 $22,801 $26,364 GAAP Subscription COGS $3,550 $3,995 $4,280 $4,979 Amortization of acquired intangible assets $13 $13 $14 $347 Share-based compensation expense $45 $54 $62 $74 Non-GAAP Subscription COGS $3,492 $3,928 $4,204 $4,558 GAAP Subscription Gross Profit $10,739 $13,338 $16,477 $18,309 % Margin 75% 77% 79% 79% Non-GAAP Subscription Gross Profit $10,797 $13,405 $16,553 $18,730 % Margin 76% 77% 80% 80% GAAP Professional Services COGS $2,594 $3,639 $3,914 $4,960 Share-based compensation expense $45 $840 $59 $70 Non-GAAP Professional Services COGS $2,549 $2,799 $3,855 $4,890 GAAP Professional Services Gross Profit ($1,074) ($2,268) ($1,870) ($1,884) % Margin (71%) (165%) (91%) (61%) Non-GAAP Professional Services Gross Profit ($1,029) ($1,428) ($1,811) ($1,814) % Margin (68%) (104%) (89%) (59%) GAAP Total Gross Profit $9,665 $11,070 $14,607 $16,425 % Margin 61% 59% 64% 62% Non-GAAP Total Gross Profit $9,768 $11,977 $14,742 $16,916 % Margin 62% 64% 65% 64% ©2017 Coupa Software, Inc. – Confidential – All Rights Reserved 43