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Coherent Inc – ‘10-K’ for 9/29/18 – ‘EX-101.CAL’

On:  Tuesday, 11/27/18, at 4:15pm ET   ·   For:  9/29/18   ·   Accession #:  21510-18-29   ·   File #:  1-33962

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  As Of               Filer                 Filing    For·On·As Docs:Size

11/27/18  Coherent Inc                      10-K        9/29/18  107:15M

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.31M 
 2: EX-10.11    Material Contract                                   HTML     57K 
 3: EX-10.12    Material Contract                                   HTML     65K 
 4: EX-10.13    Material Contract                                   HTML     78K 
 5: EX-21.1     Subsidiaries List                                   HTML     40K 
 6: EX-23.1     Consent of Experts or Counsel                       HTML     29K 
 7: EX-31.1     Certification -- §302 - SOA'02                      HTML     36K 
 8: EX-31.2     Certification -- §302 - SOA'02                      HTML     36K 
 9: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
10: EX-32.2     Certification -- §906 - SOA'02                      HTML     30K 
17: R1          DEI Document                                        HTML     57K 
18: R2          Consolidated Balance Sheets                         HTML    109K 
19: R3          Consolidated Balance Sheets (Parenthetical)         HTML     37K 
20: R4          Consolidated Statements of Operations               HTML    116K 
21: R5          Consolidated Statements of Comprehensive Income     HTML     66K 
22: R6          Consolidated Statements of Stockholders' Equity     HTML     76K 
23: R7          Consolidated Statements of Cash Flows               HTML    170K 
24: R8          Consolidated Statements of Cash Flows               HTML     37K 
                Reconciliation of cash, cash equivalent and                      
                restricted cash reported                                         
25: R9          Description of Business                             HTML     31K 
26: R10         Significant Accounting Policies                     HTML    176K 
27: R11         Business Combinations                               HTML     96K 
28: R12         Fair Values                                         HTML    119K 
29: R13         Short-Term Investments                              HTML     82K 
30: R14         Derivative Instruments and Hedging Activities       HTML     96K 
31: R15         Goodwill and Intangible Assets                      HTML     98K 
32: R16         Balance Sheet Details                               HTML     74K 
33: R17         Borrowings                                          HTML     80K 
34: R18         Commitments and Contingencies                       HTML     45K 
35: R19         Stock Repurchases                                   HTML     32K 
36: R20         Employee Stock Award and Benefit Plans              HTML    160K 
37: R21         Defined Benefit Plans (Notes)                       HTML    210K 
38: R22         Other Income (Expense), Net                         HTML     43K 
39: R23         Income Taxes                                        HTML    189K 
40: R24         Segment and Geographic Information                  HTML    103K 
41: R25         Restructuring Charges (Notes)                       HTML     58K 
42: R26         Discontinued Operations and Sale of Assets Held     HTML     69K 
                for Sale                                                         
43: R27         Subsequent Events                                   HTML     32K 
44: R28         Quarterly Financial Information (Unaudited)         HTML     78K 
45: R29         Significant Accounting Policies (Policies)          HTML    167K 
46: R30         Significant Accounting Policies (Tables)            HTML    127K 
47: R31         Business Combinations (Tables)                      HTML     74K 
48: R32         Fair Values (Tables)                                HTML    115K 
49: R33         Short-Term Investments (Tables)                     HTML     84K 
50: R34         Derivative Instruments and Hedging Activities       HTML     89K 
                (Tables)                                                         
51: R35         Goodwill and Intangible Assets (Tables)             HTML     95K 
52: R36         Balance Sheet Details (Tables)                      HTML     78K 
53: R37         Borrowings Short term borrowing and current         HTML     57K 
                portion of long term debt (Tables)                               
54: R38         Commitments and Contingencies (Tables)              HTML     36K 
55: R39         Employee Stock Award and Benefit Plans (Tables)     HTML    143K 
56: R40         Defined Benefit Plans (Tables)                      HTML    217K 
57: R41         Other Income (Expense), Net (Tables)                HTML     42K 
58: R42         Income Taxes (Tables)                               HTML    182K 
59: R43         Segment and Geographic Information (Tables)         HTML    103K 
60: R44         Restructuring Charges (Tables)                      HTML     55K 
61: R45         Discontinued Operations and Sale of Assets Held     HTML     71K 
                for Sale (Tables)                                                
62: R46         Significant Accounting Policies - Fiscal Year,      HTML     50K 
                Basis of Presentation, Cash Equivalents and                      
                Concentration of Credit Risk (Details)                           
63: R47         Significant Accounting Policies - Accounts          HTML     37K 
                receivable Allowances (Details)                                  
64: R48         Significant Accounting Policies - Inventories       HTML     39K 
                (Details)                                                        
65: R49         Significant Accounting Policies - Property and      HTML     58K 
                Equipment (Details)                                              
66: R50         Significant Accounting Policies - Asset Retirement  HTML     52K 
                Obligations (Details)                                            
67: R51         Significant Accounting Policies - Long-lived        HTML     37K 
                assets (Details)                                                 
68: R52         Significant Accounting Policies - Intangible        HTML     33K 
                Assets (Details)                                                 
69: R53         Significant Accounting Policies - Warranty          HTML     44K 
                Reserves (Details)                                               
70: R54         Significant Accounting Policies - Research and      HTML     30K 
                Development (Details)                                            
71: R55         Significant Accounting Policies - Comprehensive     HTML     34K 
                Income (Loss) (Details)                                          
72: R56         Significant Accounting Policies - Earnings Per      HTML     55K 
                Share (Details)                                                  
73: R57         Significant Accounting Policies - Income Taxes      HTML     32K 
                (Details)                                                        
74: R58         Significant Accounting Policies - New Accounting    HTML     38K 
                Pronouncements (Details)                                         
75: R59         Business Combinations (Details)                     HTML    184K 
76: R60         Fair Values (Details)                               HTML    111K 
77: R61         Business Combinations - Additional Information      HTML    109K 
                (Details)                                                        
78: R62         Short-Term Investments (Details)                    HTML     73K 
79: R63         Derivative Instruments and Hedging Activities -     HTML     88K 
                Notional and Fair Value (Details)                                
80: R64         Goodwill and Intangible Assets - Goodwill           HTML     49K 
                (Details)                                                        
81: R65         Goodwill and Intangible Assets - Intangible Assets  HTML     77K 
                (Details)                                                        
82: R66         Balance Sheet Details (Details)                     HTML     97K 
83: R67         Borrowings - Narrative (Details)                    HTML    156K 
84: R68         Borrowings - Summary of Borrowings (Details)        HTML     76K 
85: R69         Commitments and Contingencies - Operating Leases    HTML     50K 
                (Details)                                                        
86: R70         Commitments and Contingencies - Purchase            HTML     35K 
                Commitments (Details)                                            
87: R71         Stock Repurchases (Details)                         HTML     45K 
88: R72         Employee Stock Award and Benefit Plans - Deferred   HTML     54K 
                Compensation Plans (Details)                                     
89: R73         Employee Stock Award and Benefit Plans - Employee   HTML     32K 
                Retirement and Investment and Stock Purchase Plans               
                (Details)                                                        
90: R74         Employee Stock Award and Benefit Plans - Stock      HTML     64K 
                Option Plans (Details)                                           
91: R75         Employee Stock Award and Benefit Plans - Fair       HTML     48K 
                Value of Stock Compensation (Details)                            
92: R76         Employee Stock Award and Benefit Plans - Stock      HTML     68K 
                Compensation Expense (Details)                                   
93: R77         Employee Stock Award and Benefit Plans - Shares     HTML     31K 
                Authorized under Stock Option Plans, by Exercise                 
                Price Range (Details)                                            
94: R78         Employee Stock Award and Benefit Plans - Stock      HTML     78K 
                Options and Awards Activity (Details)                            
95: R79         Defined Benefit Plans (Details)                     HTML    255K 
96: R80         Other Income (Expense), Net (Details)               HTML     37K 
97: R81         Income Taxes (Details)                              HTML    230K 
98: R82         Income Taxes - Contingency (Details)                HTML     68K 
99: R83         Segment and Geographic Information (Details)        HTML     70K 
100: R84         Segment and Geographic Information - Revenue and    HTML     66K  
                Long-Lived Assets by Geographical Areas (Details)                
101: R85         Restructuring Charges (Details)                     HTML     54K  
102: R86         Discontinued Operations and Sale of Assets Held     HTML    114K  
                for Sale (Details)                                               
103: R87         Subsequent Events (Details)                         HTML     41K  
104: R88         Quarterly Financial Information (Unaudited)         HTML     47K  
                (Details)                                                        
106: XML         IDEA XML File -- Filing Summary                      XML    185K  
105: EXCEL       IDEA Workbook of Financial Reports                  XLSX    152K  
11: EX-101.INS  XBRL Instance -- cohr-20180929                       XML   4.93M 
13: EX-101.CAL  XBRL Calculations -- cohr-20180929_cal               XML    401K 
14: EX-101.DEF  XBRL Definitions -- cohr-20180929_def                XML   1.11M 
15: EX-101.LAB  XBRL Labels -- cohr-20180929_lab                     XML   2.94M 
16: EX-101.PRE  XBRL Presentations -- cohr-20180929_pre              XML   1.64M 
12: EX-101.SCH  XBRL Schema -- cohr-20180929                         XSD    274K 
107: ZIP         XBRL Zipped Folder -- 0000021510-18-000029-xbrl      Zip    444K  


‘EX-101.CAL’   —   XBRL Calculations — cohr-20180929_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://www.coherent.com/role/BusinessCombinations" xlink:href="cohr-20180929.xsd#BusinessCombinations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/BusinessCombinationsAdditionalInformationDetails" xlink:href="cohr-20180929.xsd#BusinessCombinationsAdditionalInformationDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.coherent.com/role/BusinessCombinationsTables" xlink:href="cohr-20180929.xsd#BusinessCombinationsTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.coherent.com/role/CommitmentsAndContingenciesOperatingLeasesDetails" xlink:href="cohr-20180929.xsd#CommitmentsAndContingenciesOperatingLeasesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/CommitmentsAndContingenciesPurchaseCommitmentsDetails" xlink:href="cohr-20180929.xsd#CommitmentsAndContingenciesPurchaseCommitmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/CommitmentsAndContingenciesTables" xlink:href="cohr-20180929.xsd#CommitmentsAndContingenciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/ConsolidatedBalanceSheets" xlink:href="cohr-20180929.xsd#ConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="cohr-20180929.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="cohr-20180929.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/ConsolidatedStatementsOfCashFlowsReconciliationOfCashCashEquivalentAndRestrictedCashReported" xlink:href="cohr-20180929.xsd#ConsolidatedStatementsOfCashFlowsReconciliationOfCashCashEquivalentAndRestrictedCashReported" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/ConsolidatedStatementsOfComprehensiveIncome" xlink:href="cohr-20180929.xsd#ConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/ConsolidatedStatementsOfOperations" xlink:href="cohr-20180929.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/ConsolidatedStatementsOfStockholdersEquity" xlink:href="cohr-20180929.xsd#ConsolidatedStatementsOfStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DefinedBenefitPlansDetails" xlink:href="cohr-20180929.xsd#DefinedBenefitPlansDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DefinedBenefitPlansNotes" xlink:href="cohr-20180929.xsd#DefinedBenefitPlansNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DefinedBenefitPlansTables" xlink:href="cohr-20180929.xsd#DefinedBenefitPlansTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DeiDocument" xlink:href="cohr-20180929.xsd#DeiDocument" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DerivativeInstrumentsAndHedgingActivities" xlink:href="cohr-20180929.xsd#DerivativeInstrumentsAndHedgingActivities" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DerivativeInstrumentsAndHedgingActivitiesNotionalAndFairValueDetails" xlink:href="cohr-20180929.xsd#DerivativeInstrumentsAndHedgingActivitiesNotionalAndFairValueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DerivativeInstrumentsAndHedgingActivitiesTables" xlink:href="cohr-20180929.xsd#DerivativeInstrumentsAndHedgingActivitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DescriptionOfBusiness" xlink:href="cohr-20180929.xsd#DescriptionOfBusiness" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DiscontinuedOperationsAndSaleOfAssetsHeldForSale" xlink:href="cohr-20180929.xsd#DiscontinuedOperationsAndSaleOfAssetsHeldForSale" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DiscontinuedOperationsAndSaleOfAssetsHeldForSaleDetails" xlink:href="cohr-20180929.xsd#DiscontinuedOperationsAndSaleOfAssetsHeldForSaleDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/DiscontinuedOperationsAndSaleOfAssetsHeldForSaleTables" xlink:href="cohr-20180929.xsd#DiscontinuedOperationsAndSaleOfAssetsHeldForSaleTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlans" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlans" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlansDeferredCompensationPlansDetails" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlansDeferredCompensationPlansDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlansEmployeeRetirementAndInvestmentAndStockPurchasePlansDetails" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlansEmployeeRetirementAndInvestmentAndStockPurchasePlansDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlansFairValueOfStockCompensationDetails" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlansFairValueOfStockCompensationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlansSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeDetails" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlansSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlansStockCompensationExpenseDetails" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlansStockCompensationExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlansStockOptionPlansDetails" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlansStockOptionPlansDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlansStockOptionsAndAwardsActivityDetails" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlansStockOptionsAndAwardsActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/EmployeeStockAwardAndBenefitPlansTables" xlink:href="cohr-20180929.xsd#EmployeeStockAwardAndBenefitPlansTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/FairValues" xlink:href="cohr-20180929.xsd#FairValues" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/FairValuesDetails" xlink:href="cohr-20180929.xsd#FairValuesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/FairValuesTables" xlink:href="cohr-20180929.xsd#FairValuesTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.coherent.com/role/GoodwillAndIntangibleAssetsGoodwillDetails" xlink:href="cohr-20180929.xsd#GoodwillAndIntangibleAssetsGoodwillDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/GoodwillAndIntangibleAssetsIntangibleAssetsDetails" xlink:href="cohr-20180929.xsd#GoodwillAndIntangibleAssetsIntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/GoodwillAndIntangibleAssetsTables" xlink:href="cohr-20180929.xsd#GoodwillAndIntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/IncomeTaxes" xlink:href="cohr-20180929.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/IncomeTaxesContingencyDetails" xlink:href="cohr-20180929.xsd#IncomeTaxesContingencyDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/IncomeTaxesDetails" xlink:href="cohr-20180929.xsd#IncomeTaxesDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.coherent.com/role/RestructuringChargesNotes" xlink:href="cohr-20180929.xsd#RestructuringChargesNotes" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.coherent.com/role/SegmentAndGeographicInformation" xlink:href="cohr-20180929.xsd#SegmentAndGeographicInformation" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.coherent.com/role/SegmentAndGeographicInformationRevenueAndLongLivedAssetsByGeographicalAreasDetails" xlink:href="cohr-20180929.xsd#SegmentAndGeographicInformationRevenueAndLongLivedAssetsByGeographicalAreasDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.coherent.com/role/SignificantAccountingPoliciesAssetRetirementObligationsDetails" xlink:href="cohr-20180929.xsd#SignificantAccountingPoliciesAssetRetirementObligationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/SignificantAccountingPoliciesComprehensiveIncomeLossDetails" xlink:href="cohr-20180929.xsd#SignificantAccountingPoliciesComprehensiveIncomeLossDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/SignificantAccountingPoliciesEarningsPerShareDetails" xlink:href="cohr-20180929.xsd#SignificantAccountingPoliciesEarningsPerShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/SignificantAccountingPoliciesFiscalYearBasisOfPresentationCashEquivalentsAndConcentrationOfCreditRiskDetails" xlink:href="cohr-20180929.xsd#SignificantAccountingPoliciesFiscalYearBasisOfPresentationCashEquivalentsAndConcentrationOfCreditRiskDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.coherent.com/role/SignificantAccountingPoliciesIncomeTaxesDetails" xlink:href="cohr-20180929.xsd#SignificantAccountingPoliciesIncomeTaxesDetails" xlink:type="simple"/>
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6 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/29/22  Coherent Corp.                    10-K        6/30/22  117:15M
 7/01/22  Coherent Corp.                    8-K:1,2,3,5 7/01/22   14:1.8M                                   Donnelley … Solutions/FA
12/27/21  Coherent Inc.                     10-K/A     10/02/21   12:1.4M                                   Toppan Merrill/FA
11/30/21  Coherent Inc.                     10-K       10/02/21  135:16M
 2/01/21  Coherent Inc.                     10-K/A     10/03/20   16:2M                                     Toppan Merrill/FA
12/01/20  Coherent Inc.                     10-K       10/03/20  139:16M
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