Item 15. EXHIBIT AND, FINANCIAL STATEMENT SCHEDULES

1. Financial Statements

The financial statements filed as part of this Annual Report are listed in the section titled “Financial Statements and Supplementary Data” under Part II, Item 8 of this Annual Report.


			Page
Report of Independent Registered Public Accounting Firm (PCAOB ID No. 34)			65
Consolidated Statements of Operations—Years Ended July 1, 2023, July 2 , 2022 and July 3, 2021			68
Consolidated Statements of Comprehensive Income (Loss)—Years Ended July 1, 2023, July 2, 2022 and July 3, 2021			69
Consolidated Balance Sheets—July 1, 2023 and July 2, 2022			70
Consolidated Statements of Cash Flows—Years Ended July 1, 2023, July 2, 202 2 and July 3, 2021			71
Consolidated Statements of Stockholders’ Equity—Years Ended July 1, 2023, July 2, 2022 and July 3, 2021			73
Notes to Consolidated Financial Statements			74

2. Financial Statement Schedules

The following additional financial statement schedules should be considered in conjunction with our consolidated financial statements. All other financial statement schedules have been omitted because the required information is not present in amounts sufficient to require submission of the schedule, not applicable, or because the required information is included in the consolidated financial statements or notes thereto.

LUMENTUM HOLDINGS INC.

FINANCIAL STATEMENT SCHEDULES

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS


	(in millions)
	Balance at beginning of period		Increase (decrease) in Consolidated Statements of Operations		Write-offs and other adjustments		Balance at end of period
Allowance for credit losses:
Fiscal year ended July 1, 2023	$	—	$	—	$	—	$	—
Fiscal year ended July 2, 2022	$	0.4	$	(0.1)	$	(0.3)	$	—
Fiscal year ended July 3, 2021	$	1.8	$	0.2	$	(1.6)	$	0.4


	(in millions)
	Balance at beginning of period		Additions charged to costs/expenses (1)		Deductions credited to costs/expenses (2)		Balance at end of period
Deferred tax valuation allowance:
Fiscal year ended July 1, 2023	$	263.1	$	42.7	$	(2.4)	$	303.4
Fiscal year ended July 2, 2022	$	269.5	$	5.7	$	(12.1)	$	263.1
Fiscal year ended July 3, 2021	$	200.8	$	68.7	$	—	$	269.5

(1) Additions include current year additions charged to expenses and current year build due to increases in net deferred tax assets, return to provision true-ups, other adjustments to deferred taxes.

(2) Net deductions include current year releases credited to expenses and current year reductions due to decreases in net deferred tax assets, return to provision true-ups, other adjustments to deferred taxes.

3. Exhibits

The following exhibits are filed herewith or are incorporated by reference to exhibits previously filed with the Securities and Exchange Commission.


		Incorporated by Reference			Filed
Exhibit No.	Exhibit Description	Form	Exhibit	Filing Date	Herewith
2.1	Contribution Agreement	8-K	2.1	8/6/2015
2.2	Separation and Distribution Agreement	8-K	2.2	8/6/2015
3.1	Amended and Restated Certificate of Incorporation	8-K	3.1	8/6/2015
3.2	Amended and Restated Bylaws	8-K	3.2	8/6/2015
4.1	Indenture, dated March 8, 2017, between Lumentum Holdings Inc. and U.S. Bank Trust Company, National Association	8-K	4.1	3/9/2017
4.2	Form of 0.250% Convertible Senior Notes due 2024 (included in Exhibit 4.1 )	8-K	4.2	3/9/2017
4.3	Description of Capital Stock	10-K	4.4	8/27/2019
4.4	Indenture, dated December 12, 2019, between Lumentum Holdings Inc. and U.S. Bank National Association.	8-K	4.1	12/12/2019
4.5	Form of 0.50% Convertible Senior Note due 2026 (included in Exhibit 4.4).	8-K	4.2	12/12/2019
4.6	Indenture dated March 8, 2022, between Lumentum Holdings Inc. and U.S. Bank Trust Company, National Association	8-K	4.1	3/8/2022
4.7	Form of 0.50% Convertible Senior Note due 2028 (included in Exhibit 4.6)	8-K	4.2	3/8/2022


4.8	Indenture, dated June 16, 2023, between Lumentum Holdings Inc. and U.S. Bank Trust Company, National Association.	8-K	4.1	6/16/2023
4.9	Form of 1.50% Convertible Senior Note due 2029 (included in Exhibit 4.8).	8-K	4.2	6/16/2023
10.1	Tax Matters Agreement	8-K	10.1	8/6/2015
10.2*	Employee Matters Agreement	8-K	10.2	8/6/2015
10.3	Intellectual Property Matters Agreement	8-K	10.3	8/6/2015
10.4*	2015 Equity Incentive Plan as amended	8-K	10.2	11/9/2016
10.5*	2015 Employee Stock Purchase Plan	S-8	99.2	7/29/2015
10.6*	Executive Officer Performance-Based Incentive Plan	8-K	10.3	11/9/2016
10.7*	Change in Control and Severance Benefits Plan, effective May 8, 2018	10-K	10.6	8/28/2018
10.8*	Employment Agreement for Alan Lowe	8-K	10.4	8/6/2015
10.9*	Form of Indemnification Agreement	10-K	10.8	9/25/2015

10.10*	Offer Letter, by and between the Registrant and Wajid Ali, dated as of January 11, 2019	10-Q	10.1	5/7/2019
10.11	Real Estate Purchase and Sale Agreement between MNCVAD-Graymark Ridder Park LLC and Lumentum Operations LLC, dated May 7, 2019	10-K	10.15	8/27/2019


10.13*	Global Performance Unit Award Agreement	10-Q	10.1	5/9/2023
10.14*	Global Restricted Stock Unit Award Agreement	10-Q	10.2	5/9/2023
10.15	Purchase Agreement, dated as of June 13, 2023, between Lumentum Holdings Inc. and Goldman Sachs & Co. LLC, as representative of the Initial Purchasers named in Schedule I thereto.	8-K	10.1	6/16/2023
21.1	Subsidiaries of Lumentum Holdings Inc.				X
23.1	Consent of Independent Registered Public Accounting Firm (Deloitte & Touche LLP)				X
31.1	Certification of the Chief Executive Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.				X
31.2	Certification of the Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.				X
32.1†	Certification of the Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.				X
32.2†	Certification of the Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.				X


101						The following financial information from Lumentum Holdings Inc.’s Annual Report on Form 10-K for the fiscal year ended July 1, 2023 formatted in Inline XBRL (eXtensible Business Reporting Language): (i) Consolidated Statements of Operations for the fiscal years ended July 1, 2023, July 2, 2022 and July 3, 2021; (ii) Consolidated Statements of Comprehensive Income for the fiscal years ended July 1, 2023, July 2, 2022 and July 3, 2021; (iii) Consolidated Balance Sheets as of July 1, 2023 and July 2, 2022; (iv) Consolidated Statements of Cash Flows for the fiscal years ended July 1, 2023, July 2, 2022 and July 3, 2021; (v) Consolidated Statements of Stockholders’ Equity for the fiscal years ended July 1, 2023, July 2, 2022 and July 3, 2021; and (vi) Notes to the Consolidated Financial Statements																								X
104						The cover page from Lumentum Holdings Inc.’s Annual Report on Form 10-K for the fiscal year ended July 1, 2023, formatted in Inline XBRL (included as Exhibit 101).																								X

Indicates management contract or compensatory plan or arrangement.

† The certifications furnished in Exhibits 32.1 and 32.2 that accompany this Annual Report on Form 10-K, are not deemed filed with the Securities and Exchange Commission and are not to be incorporated by reference into any filing of the Registrant under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, whether made before or after the date of this Annual Report on Form 10-K, irrespective of any general incorporation language contained in such filing.

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