Exhibit 99.2

XPERI INC.

GAAP TO NON-GAAP RECONCILIATIONS

(in thousands)

(unaudited)

		Twelve Months Ended				Six Months Ended
		December 31, 2021				June 30, 2022
GAAP Loss before taxes		$	(160,238	)		$	(50,993	)
Pro forma adjustments for transaction accounting			(1,675	)			(837	)
Pro forma adjustments for autonomous entity			1,020				510
Pro forma other adjustments			(3,000	)			(1,500	)
Interest expense			3,000				1,500
Other income			(1,590	)			(226	)
Depreciation expense			22,584				10,707
Amortization expense			105,311				29,553
Merger and integration-related costs:
Transaction and other related costs recorded in selling, general and administrative			—				2,058
Restructuring and asset impairment costs recorded in selling, general and administrative			(818	)			—
Severance and retention recorded in cost of revenue, excluding depreciation and amortization of intangible assets			849				106
Severance and retention recorded in research, development and other			2,681				97
Severance and retention recorded in selling, general and administrative			2,890				(35	)
Stock-based compensation expense:
Cost of revenue			1,999				1,398
Research, development and other			17,914				10,780
Selling, general and administrative			22,873				11,501
Non-GAAP Adjusted EBITDA		$	13,801			$	14,619