(1) During the first quarter of fiscal 2016, we realigned our end market categories to group Computing with Communications rather than with Industrial, as had been the previous grouping. Prior periods have been reclassified to match current period presentation.

Lattice Semiconductor Corporation - Reconciliation of U.S. GAAP to Non-GAAP Financial Measures - (in thousands, except per share data) (unaudited)
				Three Months Ended												Year Ended
				December 31, 2016				October 1, 2016				January 2, 2016				December 31, 2016				January 2, 2016
GAAP Revenue				$	118,108			$	113,225			$	101,194			$	427,054			$	405,966
Fair value adjustment to deferred revenue from purchase accounting				—				—				96				—				5,187
Non-GAAP Revenue				$	118,108			$	113,225			$	101,290			$	427,054			$	411,153
GAAP Gross margin				$	63,480			$	67,424			$	54,102			$	246,434			$	219,909
Fair value adjustment to deferred revenue from purchase accounting				—				—				96				—				3,691
Inventory step-up expense				—				—				716				523				6,078
Stock-based compensation - gross margin				232				231				372				888				1,416
Non-GAAP Gross margin				$	63,712			$	67,655			$	55,286			$	247,845			$	231,094
GAAP Gross margin %				53.7		%		59.5		%		53.5		%		57.7		%		54.2		%
Cumulative effect of non-GAAP Gross Margin adjustments				0.2		%		0.3		%		1.1		%		0.3		%		2.0		%
Non-GAAP Gross margin %				53.9		%		59.8		%		54.6		%		58.0		%		56.2		%
GAAP Operating expenses				$	64,438			$	73,434			$	90,550			$	273,133			$	327,141
Amortization of acquired intangible assets				(8,283		)		(8,260		)		(8,756		)		(33,575		)		(29,580		)
Restructuring charges				(951		)		(317		)		(3,459		)		(9,267		)		(19,239		)
Acquisition related charges (1)				(6,211		)		—				(372		)		(6,305		)		(22,450		)
Impairment of goodwill and intangible assets				—				(7,866		)		(21,655		)		(7,866		)		(21,655		)
Stock-based compensation - operations				(3,874		)		(4,078		)		(4,416		)		(15,325		)		(15,934		)
Non-GAAP Operating expenses				$	45,119			$	52,913			$	51,892			$	200,795			$	218,283
(1) Includes stock-based compensation and severance costs related to change in control.
Lattice Semiconductor Corporation
- Reconciliation of U.S. GAAP to Non-GAAP Financial Measures -
(in thousands, except per share data)
(unaudited)
				Three Months Ended												Year Ended
				December 31, 2016				October 1, 2016				January 2, 2016				December 31, 2016				January 2, 2016
GAAP Loss from operations				$	(958	)		$	(6,010	)		$	(36,448	)		$	(26,699	)		$	(107,232	)
Fair value adjustment to deferred revenue from purchase accounting				—				—				96				—				3,691
Inventory step-up expense				—				—				716				523				6,078
Stock-based compensation - gross margin				232				231				372				888				1,416
Amortization of acquired intangible assets				8,283				8,260				8,756				33,575				29,580
Restructuring charges				951				317				3,459				9,267				19,239
Acquisition related charges (1)				6,211				—				372				6,305				22,450
Impairment of goodwill and intangible assets				—				7,866				21,655				7,866				21,655
Stock-based compensation - operations				3,874				4,078				4,416				15,325				15,934
Non-GAAP Income from operations				$	18,593			$	14,742			$	3,394			$	47,050			$	12,811
GAAP Loss from operations %				(0.8		)%		(5.3		)%		(36.0		)%		(6.3		)%		(26.4		)%
Cumulative effect of non-GAAP Gross Margin and Operating adjustments				16.5		%		18.3		%		39.4		%		17.3		%		29.5		%
Non-GAAP Income from operations %				15.7		%		13.0		%		3.4		%		11.0		%		3.1		%
GAAP Income tax expense				$	2,507			$	971			$	3,510			$	9,917			$	32,540
Estimated tax effect of non-GAAP adjustments (2)				(438		)		2,389				(1,089		)		—				(21,030		)
Non-GAAP Income tax expense				$	2,069			$	3,360			$	2,421			$	9,917			$	11,510
(1) Includes stock-based compensation and severance costs related to change in control.
(2) During the second quarter of fiscal 2016, we refined our calculation of non-GAAP tax expense by applying our tax
provision model to year-to-date and projected income after adjusting for non-GAAP items. The difference between
calculated values for GAAP and non-GAAP tax expense has been included as the “Estimated tax effect of
non-GAAP adjustments.” Prior periods have been similarly recalculated to conform to the current presentation.
Lattice Semiconductor Corporation
- Reconciliation of U.S. GAAP to Non-GAAP Financial Measures -
(in thousands, except per share data)
(unaudited)
				Three Months Ended												Year Ended
				December 31, 2016				October 1, 2016				January 2, 2016				December 31, 2016				January 2, 2016
GAAP Net loss				$	(8,164	)		$	(12,414	)		$	(45,454	)		$	(54,099	)		$	(159,233	)
Fair value adjustment to deferred revenue from purchase accounting				—				—				96				—				3,691
Inventory step-up expense				—				—				716				523				6,078
Stock-based compensation - gross margin				232				231				372				888				1,416
Amortization of acquired intangible assets				8,283				8,260				8,756				33,575				29,580
Restructuring charges				951				317				3,459				9,267				19,239
Acquisition related charges (1)				6,211				—				372				6,305				22,450
Impairment of goodwill and intangible assets				—				7,866				21,655				7,866				21,655
Stock-based compensation - operations				3,874				4,078				4,416				15,325				15,934
Gain on sale of Qterics				—				—				—				(2,646		)		—
Estimated tax effect of non-GAAP adjustments (2)				438				(2,389		)		1,089				—				21,030
Non-GAAP Net income (loss)				$	11,825			$	5,949			$	(4,523	)		$	17,004			$	(18,160	)
GAAP Net loss per share - basic and diluted				$	(0.07	)		$	(0.10	)		$	(0.38	)		$	(0.45	)		$	(1.36	)
Cumulative effect of Non-GAAP adjustments				0.17				0.15				0.34				0.59				1.21
Non-GAAP Net income (loss) per share - basic and diluted				$	0.10			$	0.05			$	(0.04	)		$	0.14			$	(0.15	)
Shares used in per share calculations:
Basic				121,236				120,584				118,095				119,994				117,387
Diluted - GAAP (3)				121,236				120,584				118,095				119,994				117,387
Diluted - Non-GAAP (3)				123,621				122,236				118,095				121,957				117,387
(1) Includes stock-based compensation and severance costs related to change in control.
(2) During the second quarter of fiscal 2016, we refined our calculation of non-GAAP tax expense by applying our tax
provision model to year-to-date and projected income after adjusting for non-GAAP items. The difference between
calculated values for GAAP and non-GAAP tax expense has been included as the “Estimated tax effect of
non-GAAP adjustments.” Prior periods have been similarly recalculated to conform to the current presentation.
(3) Diluted shares are calculated using the GAAP treasury stock method. In a loss position, diluted shares equal basic shares.

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