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Item 15. EXHIBIT AND, FINANCIAL STATEMENT SCHEDULES

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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)61
Consolidated Statements of Operations—Years Ended June 29, 2024, July 1, 2023 and July 2, 202264
Consolidated Statements of Comprehensive Income (Loss)—Years Ended June 29, 2024, July 1, 2023 and July 2, 202265
Consolidated Balance Sheets—June 29, 2024 and July 1, 202366
Consolidated Statements of Cash Flows—Years Ended June 29, 2024, July 1, 2023 and July 2, 202267
Consolidated Statements of Stockholders’ Equity—Years Ended June 29, 2024, July 1, 2023 and July 2, 202269
Notes to Consolidated Financial Statements70

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 periodIncrease (decrease) in Consolidated Statements of OperationsWrite-offs and other adjustmentsBalance at end of period
Allowance for credit losses:
Fiscal year ended June 29, 2024$—$0.2$—$0.2
Fiscal year ended July 1, 2023$—$—$—$—
Fiscal year ended July 2, 2022$0.4$(0.1)$(0.3)$—
(in millions)
Balance at beginning of periodAdditions charged to costs/expenses (1)Deductions credited to costs/expenses (2)Balance at end of period
Deferred tax valuation allowance:
Fiscal year ended June 29, 2024$303.4$205.4$(18.4)$490.4
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

(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 ReferenceFiled
Exhibit No.Exhibit DescriptionFormExhibitFiling DateHerewith
2.1Contribution Agreement8-K2.18/6/2015
2.2Separation and Distribution Agreement8-K2.28/6/2015
2.3Agreement and Plan of Merger, dated as of October 29, 2023, by and among Lumentum Holdings Inc., Cloud Light, and Crius Merger Sub, Inc.8-K2.110/30/2023
3.1Amended and Restated Certificate of Incorporation8-K3.18/6/2015
3.2Amended and Restated Bylaws8-K3.28/6/2015
4.1Description of Capital Stock10-K4.48/27/2019
4.2Indenture, dated December 12, 2019, between Lumentum Holdings Inc. and U.S. Bank National Association.8-K4.112/12/2019
4.3Form of 0.50% Convertible Senior Note due 2026 (included in Exhibit 4.2).8-K4.212/12/2019
4.4Indenture dated March 8, 2022, between Lumentum Holdings Inc. and U.S. Bank Trust Company, National Association8-K4.13/8/2022
4.5Form of 0.50% Convertible Senior Note due 2028 (included in Exhibit 4.4)8-K4.23/8/2022
4.6Indenture, dated June 16, 2023, between Lumentum Holdings Inc. and U.S. Bank Trust Company, National Association.8-K4.16/16/2023
4.7Form of 1.50% Convertible Senior Note due 2029 (included in Exhibit 4.6).8-K4.26/16/2023
10.1Tax Matters Agreement8-K10.18/6/2015
10.2*Employee Matters Agreement8-K10.28/6/2015
10.3Intellectual Property Matters Agreement8-K10.38/6/2015
10.4*2015 Equity Incentive Plan as amended and Restated September 15, 20238-K10.111/21/2023
10.5*2015 Employee Stock Purchase PlanS-899.27/29/2015
10.6*Executive Officer Performance-Based Incentive Plan8-K10.311/9/2016
10.7*Amended and Restated Change in Control and Severance Benefits Plan, effective August 22, 202310-Q10.111/8/2023
10.8*Employment Agreement for Alan Lowe8-K10.48/6/2015
10.9*Form of Indemnification Agreement10-K10.89/25/2015
10.10*Offer Letter, by and between the Registrant and Wajid Ali, dated as of January 11, 201910-Q10.15/7/2019
10.11*Global Performance Unit Award Agreement10-Q10.15/9/2023
10.12*Global Restricted Stock Unit Award Agreement10-Q10.25/9/2023
19.1Lumentum Holdings Inc. Insider Trading PolicyX
21.1Subsidiaries of Lumentum Holdings Inc.X
23.1Consent of Independent Registered Public Accounting Firm (Deloitte & Touche LLP)X
31.1Certification 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
31.2Certification 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
101The following financial information from Lumentum Holdings Inc.’s Annual Report on Form 10-K for the fiscal year ended June 29, 2024 formatted in Inline XBRL (eXtensible Business Reporting Language): (i) Consolidated Statements of Operations for the fiscal years ended June 29, 2024, July 1, 2023 and July 2, 2022; (ii) Consolidated Statements of Comprehensive Income for the fiscal years ended June 29, 2024, July 1, 2023 and July 2, 2022; (iii) Consolidated Balance Sheets as of June 29, 2024 and July 1, 2023; (iv) Consolidated Statements of Cash Flows for the fiscal years ended June 29, 2024, July 1, 2023 and July 2, 2022 ; (v) Consolidated Statements of Stockholders’ Equity for the fiscal years ended June 29, 2024, July 1, 2023 and July 2, 2022; and (vi) Notes to the Consolidated Financial StatementsX
104The cover page from Lumentum Holdings Inc.’s Annual Report on Form 10-K for the fiscal year ended June 29, 2024, 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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