GAAP TO NON-GAAP RECONCILIATION (CONT’D) Q1 FY'16 Q2 FY'16 Q3 FY'16 Q4 FY'16 GAAP Research & Development $4,431 $5,792 $5,965 $6,579 Amortization of acquired intangible assets $0 $53 $105 ($158) Share-based compensation expense $107 $750 $152 $227 Non-GAAP R&D expenses $4,324 $4,989 $5,708 $6,510 % of Revenue 27% 27% 25% 25% GAAP Sales & Marketing $10,679 $13,532 $14,306 $16,196 Share-based compensation expense $176 $210 $706 $255 Non-GAAP S&M expenses $10,503 $13,322 $13,600 $15,941 % of Revenue 66% 71% 60% 60% GAAP General & Administrative $2,480 $8,719 $3,709 $4,632 Litigation-related costs $642 $848 $327 $126 Share-based compensation expense $186 $5,620 $547 $383 Non-GAAP G&A expenses $1,652 $2,251 $2,835 $4,123 % of Revenue 10% 12% 12% 16% GAAP Operating Profit ($7,925) ($16,973) ($9,373) ($10,982) % Margin (50%) (91%) (41%) (42%) Non-GAAP Operating Profit ($6,711) ($8,585) ($7,401) ($9,658) % Margin (42%) (46%) (32%) (37%) ©2017 Coupa Software, Inc. – Confidential – All Rights Reserved 44