CIRRUS LOGIC, INC. RECONCILIATION BETWEEN GAAP AND NON-GAAP FINANCIAL INFORMATION (unaudited, in thousands, except per share data) (not prepared in accordance with GAAP) We use these Non-GAAP financial numbers to assist us in the management of the Company because we believe that this information provides a more consistent and complete understanding of the underlying results and trends of the ongoing business due to the uniqueness of these charges. Three Months Ended Nine Months Ended Net Income Reconciliation GAAP Net Income Acquisition related items Stock based compensation expense Facility and other related adjustments Provision for litigation expenses and settlements Restructuring and other costs, net Proceeds from non-marketable securities & other Patent agreement, net Non-GAAP Net Income (Loss) Dec. 26, 2009 Q3'10 $ 11,055 404 1,397 (375) 135 86 (500) $ 12,202 Sep. 26, 2009 Q2'10 $ 6,764 404 1,383 (165) (1,400) $ 6,986 Dec. 27, 2008 Q3'09 $ 2,750 364 1,310 (36) $ 4,388 Dec. 26, 2009 Q3'10 $ 18,040 1,212 4,133 (397) (2,610) (79) (500) (1,400) $ 18,399 Dec. 27, 2008 Q3'09 $ 11,243 400 4,210 180 1,771 11 $ 17,815 Earnings Per Share reconciliation GAAP Diluted income per share $ 0.17 0.01 0.02 (0.01) 0.19 $ 0.10 0.01 0.02 (0.02) 0.11 $ 0.04 0.01 0.02 0.07 $ 0.28 0.02 0.06 (0.01) (0.04) (0.01) (0.02) 0.28 $ 10,903 55 438 904 404 (375) 135 86 (500) 12,050 $ 6,438 43 428 912 404 (165) (1,400) 6,660 $ 2,127 55 522 733 364 (36) 3,765 $ 17,094 150 1,380 2,603 1,212 (397) (2,610) (79) (500) (1,400) 17,453 $ 23,983 (438) (904) (404) 375 (135) (86) 500 22,891 $ 22,536 (428) (912) (404) 165 1,400 22,357 $ 21,951 (522) (733) (364) 36 20,368 $ 66,353 (1,380) (2,603) (1,212) 397 2,610 79 500 1,400 66,144 $ Effect of Acquisition related items Effect of Stock based compensation expense Effect of Facility and other related adjustments Effect of Provision for litigation expenses and settlements Effect of Restructuring and other costs, net Effect of Proceeds from non-marketable securities & other Effect of Patent agreement, net Non-GAAP Net income (loss) per share Operating Income Reconciliation GAAP Operating Income (Loss) Stock compensation expense - COGS Stock compensation expense - R&D Stock compensation expense - SG&A Acquisition related intangibles and other Facility and other related adjustments Provision for litigation expenses and settlements Restructuring and other costs, net Proceeds from non-marketable securities & other Patent agreement, net Non-GAAP Operating Income (Loss) Operating Expense Reconciliation GAAP Operating Expenses Stock compensation expense - R&D Stock compensation expense - SG&A Amortization of acquisition intangibles Facility and other related adjustments Provision for litigation expenses and settlements Restructuring and other costs, net Proceeds from non-marketable securities & other Patent agreement, net Non-GAAP Operating Expenses $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.17 0.01 0.06 0.03 0.27 8,924 300 1,545 2,365 400 180 1,771 11 15,496 69,791 (1,545) (2,365) (1,092) (180) (1,771) (11) 62,827