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PART IV

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|                                                |  |
| (Mark One)                                     |
| x                                              | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|                                           |   |
| For the Fiscal Year Ended October 1, 2011 |
|                                           |
| or                                             |
|                                           |   |
| o                                              | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |

|                                                               |
|---------------------------------------------------------------|
|                                                               |  |
| Delaware                                                      | 94-1622541 |
| (State or other jurisdiction ofincorporation or organization) | (I.R.S. EmployerIdentification No.) |
|                                                          |   |
| 5100 Patrick Henry Drive, Santa Clara, California             | 95054 |
| (Address of principal executive offices)                      | (Zip Code) |

|                               |
|-------------------------------|
|                               |  |  |
| Title of each class           |   | Name of each exchange on whichregistered |
| Common Stock, $0.01 par value |   | The NASDAQ Stock Market LLC |
|                          |   | Nasdaq Global Select Market |

|                                |
|--------------------------------|
|                                |  |  |  |
| Large accelerated filer x | Accelerated filer ¨ | Non-accelerated filer o(Do not check if a smaller reporting company) | Smaller reporting company o |

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PART IV

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|            |  |  |  |
| PART I     |   |   |
|       | ITEM 1. | BUSINESS | 4 |
|       | ITEM 1A. | RISK FACTORS | 18 |
|       | ITEM 1B. | UNRESOLVED STAFF COMMENTS | 31 |
|       | ITEM 2. | PROPERTIES | 32 |
|       | ITEM 3. | LEGAL PROCEEDINGS | 33 |
|       | ITEM 4. | (REMOVED AND RESERVED) | 34 |
| PART II    |   |   |
|       | ITEM 5. | MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES | 35 |
|       | ITEM 6. | SELECTED FINANCIAL DATA | 37 |
|       | ITEM 7. | MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS | 38 |
|       | ITEM 7A. | QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK | 54 |
|       | ITEM 8. | FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA | 55 |
|       | ITEM 9. | CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE | 55 |
|       | ITEM 9A. | CONTROLS AND PROCEDURES | 56 |
|       | ITEM 9B. | OTHER INFORMATION | 57 |
| PART III   |   |   |
|       | ITEM 10. | DIRECTORS AND EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE | 58 |
|       | ITEM 11. | EXECUTIVE COMPENSATION | 59 |
|       | ITEM 12. | SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS | 59 |
|       | ITEM 13. | CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE | 59 |
|       | ITEM 14. | PRINCIPAL ACCOUNTANT FEES AND SERVICES | 59 |
| PART IV    |   |   |
|       | ITEM 15. | EXHIBITS AND FINANCIAL STATEMENT SCHEDULES | 61 |
| SIGNATURES |   | 63 |

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| • | future trends in microelectronics, scientific research and government programs, OEM components and instrumentation and materials processing; |

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| • | future net revenue. |

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|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Leverage our technology portfolio and application engineering to lead the proliferation of photonics into broader markets—We will continue to identify opportunities in which our technology portfolio and application engineering can be used to offer innovative solutions and gain access to new markets. We plan to utilize our expertise to expand into new markets, such as laser-based processing development tools for solar manufacturing and high power materials processing solutions. |

|         |                                                                                                                                                                                                                                                                                                                                   |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Optimize our leadership position in existing markets—There are a number of markets where we have historically been at the forefront of technological development and product deployment and from which we have derived a substantial portion of our revenues. We plan to optimize our financial returns from these markets. |

|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Maintain and develop additional strong collaborative customer and industry relationships—We believe that the Coherent brand name and reputation for product quality, technical performance and customer satisfaction will help us to further develop our loyal customer base. We plan to maintain our current customer relationships and develop new ones with customers who are industry leaders and work together with these customers to design and develop innovative product systems and solutions as they develop new technologies. |

|         |                                                                                                                                                                                                                                                                                                                                                                                      |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Develop and acquire new technologies and market share—We will continue to enhance our market position through our existing technologies and develop new technologies through our internal research and development efforts, as well as through the acquisition of additional complementary technologies, intellectual property, manufacturing processes and product offerings. |

|         |                                                                                                                                                                                                                                                                                                                                                                                                                             |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Streamline our manufacturing structure and improve our cost structure—We will focus on optimizing the mix of products that we manufacture internally and externally. We will utilize vertical integration where our internal manufacturing process is considered proprietary and seek to leverage external sources when the capabilities and cost structure are well developed and on a path towards commoditization. |

|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Focus on long-term improvement of adjusted EBITDA, in dollars and as a percentage of net sales—We define adjusted EBITDA as operating income adjusted for depreciation, amortization, stock compensation expenses, major restructuring costs and certain other non-operating income and expense items. Key initiatives to reach our goals for EBITDA improvements include utilization of our Asian manufacturing locations, rationalizing our supply chain and continued leveraging of our infrastructure. |

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|                                                                                                 |
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|                                                                                                 |  |  |  |
| Market                                                                                          | Application |   | Technology |
| Microelectronics                                                                                | Flat panel display |   | CO2DPSSExcimerUltrafastSemiconductor |
|                                                                                            | Advanced packaging and interconnects |   | CO2DPSSUltrafast |
|                                                                                            | Semiconductor front-end |   | DPSSOPSLExcimerIon |
|                                                                                            | Solar cell production and other emerging processes |   | DPSSFiber |
| Scientific research and government programs                                                     | All scientific applications |   | DPSSExcimerOPSLUltrafast |
| OEM components and instrumentation                                                              | Bio-Instrumentation |   | DPSSOPSLSemiconductorUltrafast |
|                                                                                            | Graphic arts and display |   | OPSLCO2 |
|                                                                                            | Medical therapy (OEM) |   | CO2DPSSExcimerOPSLSemiconductor |
| Materials processing                                                                            | Metal cutting, joining, surface treatment |   | CO2FiberSemiconductorLaser Machine Tools |
|                                                                                            | Laser marking and coding |   | CO2DPSS |
|                                                                                            | Non-metal cutting, drilling |   | CO2DPSSExcimerSemiconductorLaser Machine Tools |
| *Coherent sells its laser measurement and control products into a number of these applications. |

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| • | general economic uncertainties in the macroeconomic and local economies facing us, our customers and the markets we serve; |

|         |                                                                                   |
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| • | access to applicable credit markets by us, our customers and their end customers; |

|         |                                                                                       |
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| • | fluctuations in demand for our products or downturns in the industries that we serve; |

|         |                                                                                                                                                                                                                      |
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| • | the ability of our suppliers, both internal and external, to produce and deliver components and parts, including sole or limited source components, in a timely manner, in the quantity, quality and prices desired; |

|         |                                                 |
|---------|-------------------------------------------------|
| • | the timing of conversion of booking to revenue; |

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| • | timing or cancellation of customer orders and shipment scheduling; |

|         |                                  |
|---------|----------------------------------|
| • | fluctuations in our product mix; |

|         |                                                                                                            |
|---------|------------------------------------------------------------------------------------------------------------|
| • | the ability of our customers' suppliers to provide sufficient material to support our customers' products; |

|         |                                                              |
|---------|--------------------------------------------------------------|
| • | currency fluctuations and stability, in particular the Euro; |

|         |                    |
|---------|--------------------|
| • | commodity pricing; |

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| • | introductions of new products and product enhancements by our competitors, entry of new competitors into our markets, pricing pressures and other competitive factors; |

|         |                                                                                                                       |
|---------|-----------------------------------------------------------------------------------------------------------------------|
| • | our ability to develop, introduce, manufacture and ship new and enhanced products in a timely manner without defects; |

|         |                                                               |
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| • | our ability to manage our capacity and that of our suppliers; |

|         |                                                                        |
|---------|------------------------------------------------------------------------|
| • | our increased reliance on domestic and foreign contract manufacturing; |

|         |                                                    |
|---------|----------------------------------------------------|
| • | the rate of market acceptance of our new products; |

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| • | the ability of our customers to pay for our products; |

|         |                                                          |
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| • | expenses associated with acquisition-related activities; |

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| • | seasonal sales trends; |

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| • | delays or reductions in customer purchases of our products in anticipation of the introduction of new and enhanced products by us or our competitors; |

|         |                                  |
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| • | our ability to control expenses; |

|         |                                                 |
|---------|-------------------------------------------------|
| • | the level of capital spending of our customers; |

|         |                                                        |
|---------|--------------------------------------------------------|
| • | potential excess and/or obsolescence of our inventory; |

|         |                                                                                                                                    |
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| • | costs and timing of adhering to current and developing governmental regulations and reviews relating to our products and business; |

|         |                                                            |
|---------|------------------------------------------------------------|
| • | costs related to acquisitions of technology or businesses; |

|         |                                                                       |
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| • | impairment of goodwill, intangible assets and other long term assets; |

|         |                                                                                                       |
|---------|-------------------------------------------------------------------------------------------------------|
| • | our ability to meet our expectations and forecasts and those of public market analysts and investors; |

|         |                                     |
|---------|-------------------------------------|
| • | costs and expenses from litigation; |

|         |                                                                                                                                    |
|---------|------------------------------------------------------------------------------------------------------------------------------------|
| • | the availability of research funding by governments with regard to our customers in the scientific business, such as universities; |

|         |                                                                                         |
|---------|-----------------------------------------------------------------------------------------|
| • | continued government spending on defense-related projects where we are a subcontractor; |

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| • | government support of the alternative energy industries, such as solar; |

|         |                                                                                                                 |
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| • | maintenance of supply relating to products sold to the government on terms which we would prefer not to accept; |

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| • | changes in policy, interpretations, or challenges to the allowability of costs incurred under government cost accounting standards; |

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| • | damage to our reputation as a result of coverage in social media, Internet blogs or other media outlets; |

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| • | managing our and other parties' compliance with contracts in multiple languages and jurisdictions; |

|         |                                                                                                                              |
|---------|------------------------------------------------------------------------------------------------------------------------------|
| • | managing our internal and third party sales representatives and distributors, including compliance with all applicable laws; |

|         |                                                                                                                               |
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| • | costs associated with designing around or payment of licensing fees associated with issued patents in our fields of business; |

|         |                                                                                                                            |
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| • | the future impact of legislation, rulemaking, and changes in accounting, tax, defense procurement, or export policies; and |

|         |                                                                            |
|---------|----------------------------------------------------------------------------|
| • | distraction of management related to acquisition or divestment activities. |

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| • | longer accounts receivable collection periods; |

|         |                                                                                                |
|---------|------------------------------------------------------------------------------------------------|
| • | the impact of recessions and other economic conditions in economies outside the United States; |

|         |                                                |
|---------|------------------------------------------------|
| • | unexpected changes in regulatory requirements; |

|         |                             |
|---------|-----------------------------|
| • | certification requirements; |

|         |                            |
|---------|----------------------------|
| • | environmental regulations; |

|         |                                                                        |
|---------|------------------------------------------------------------------------|
| • | reduced protection for intellectual property rights in some countries; |

|         |                                       |
|---------|---------------------------------------|
| • | potentially adverse tax consequences; |

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| • | political and economic instability; |

|         |                                                        |
|---------|--------------------------------------------------------|
| • | import/export regulations, tariffs and trade barriers; |

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| • | compliance with applicable United States and foreign anti-corruption laws; |

|         |                                      |
|---------|--------------------------------------|
| • | cultural and management differences; |

|         |                                               |
|---------|-----------------------------------------------|
| • | preference for locally produced products; and |

|         |                                             |
|---------|---------------------------------------------|
| • | shipping and other logistics complications. |

|         |                                                                                                       |
|---------|-------------------------------------------------------------------------------------------------------|
| • |  stop manufacturing, selling or using our products that use the infringed intellectual property; |

|         |                                                                                                                                                                                                    |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | obtain from the owner of the infringed intellectual property right a license to sell or use the relevant technology, although such license may not be available on reasonable terms, or at all; or |

|         |                                                |
|---------|------------------------------------------------|
| • | redesign the products that use the technology. |

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| • | loss of customers; |

|         |                                                           |
|---------|-----------------------------------------------------------|
| • | increased costs of product returns and warranty expenses; |

|         |                                 |
|---------|---------------------------------|
| • | damage to our brand reputation; |

|         |                                                                |
|---------|----------------------------------------------------------------|
| • | failure to attract new customers or achieve market acceptance; |

|         |                                                         |
|---------|---------------------------------------------------------|
| • | diversion of development and engineering resources; and |

|         |                                                        |
|---------|--------------------------------------------------------|
| • | legal actions by our customers and/or their end users. |

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| • | issue stock that would dilute our current stockholders' percentage ownership; |

|         |                                                   |
|---------|---------------------------------------------------|
| • | pay cash that would decrease our working capital; |

|         |             |
|---------|-------------|
| • | incur debt; |

|         |                        |
|---------|------------------------|
| • | assume liabilities; or |

|         |                                                                    |
|---------|--------------------------------------------------------------------|
| • | incur expenses related to impairment of goodwill and amortization. |

|         |                                                                                |
|---------|--------------------------------------------------------------------------------|
| • | problems combining the acquired operations, systems, technologies or products; |

|         |                                                                                          |
|---------|------------------------------------------------------------------------------------------|
| • | an inability to realize expected operating efficiencies or product integration benefits; |

|         |                                                                                                                         |
|---------|-------------------------------------------------------------------------------------------------------------------------|
| • | difficulties in coordinating and integrating geographically separated personnel, organizations, systems and facilities; |

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| • | difficulties integrating business cultures; |

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|---------|----------------------------------------------------------------------------------------------------------------------------------|
| • | unanticipated costs or liabilities, including the costs associated with improving the internal controls of the acquired company; |

|         |                                                               |
|---------|---------------------------------------------------------------|
| • | diversion of management's attention from our core businesses; |

|         |                                                                                  |
|---------|----------------------------------------------------------------------------------|
| • | adverse effects on existing business relationships with suppliers and customers; |

|         |                                                                                     |
|---------|-------------------------------------------------------------------------------------|
| • | potential loss of key employees, particularly those of the purchased organizations; |

|         |                                                                                      |
|---------|--------------------------------------------------------------------------------------|
| • | incurring unforeseen obligations or liabilities in connection with acquisitions; and |

|         |                                                                                                                                                                                                                                                                              |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | the failure to complete acquisitions even after signing definitive agreements which, among other things, would result in the expensing of potentially significant professional fees and other charges in the period in which the acquisition or negotiations are terminated. |

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| • | maintaining and enhancing our relationships with our customers; |

|         |                                                                                                   |
|---------|---------------------------------------------------------------------------------------------------|
| • | the education of potential end-user customers about the benefits of lasers and laser systems; and |

|         |                                                                                        |
|---------|----------------------------------------------------------------------------------------|
| • | our ability to accurately predict and develop our products to meet industry standards. |

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| • | the ability of our Board of Directors to alter our bylaws without stockholder approval; |

|         |                                                                    |
|---------|--------------------------------------------------------------------|
| • | limiting the ability of stockholders to call special meetings; and |

|         |                                                                                                                                                                                        |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | establishing advance notice requirements for nominations for election to our Board of Directors or for proposing matters that can be acted on by stockholders at stockholder meetings. |

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|                               |  |  |  |  |  |  |
|                          |   | Description |   | Use |   | Term |
| Santa Clara, CA               |   | 8.5 acres of land, 200,000 square foot building |   | Corporate headquarters, manufacturing, R&D |   | Owned |
| Santa Clara, CA (3)           |   | 90,120 square foot building |   | Office, manufacturing |   | Leased through July 2020 |
| Sunnyvale, CA (1)(3)          |   | 24,000 square foot building |   | Office, manufacturing, R&D |   | Leased through December 2018 |
| Bloomfield, CT (1)            |   | 72,915 square foot building |   | Office, manufacturing, R&D |   | Leased through December 2012 |
| East Hanover, NJ (2)          |   | 30,000 square foot building |   | Office, manufacturing, R&D |   | Leased through October 2014 |
| Wilsonville, OR (1)           |   | 41,250 square foot building |   | Office, manufacturing, R&D |   | Leased through December 2018 |
| Salem, NH(1)(3)               |   | 44,153 square foot building |   | Office, manufacturing, R&D |   | Leased through October 2019 |
| Dieburg, Germany              |   | 31,306 square foot building |   | Office |   | Leased through December 2020 |
| Göttingen, Germany(2)    |   | 7.6 acres of land, several buildings totaling 128,900 square feet |   | Office, manufacturing, R&D |   | Owned |
| Lübeck, Germany (2)      |   | 47,638 square foot building |   | Office, manufacturing, R&D |   | Leased through December 2012 |
| Lübeck, Germany (2)      |   | 22,583 square foot building |   | Office, manufacturing, R&D |   | Leased through December 2012 with option to purchase building |
| Lübeck, Germany (2)(3)   |   | 6,779 square foot building |   | Manufacturing |   | Leased through December 2018 |
| Tokyo, Japan                  |   | 17,602 square foot building |   | Office |   | Leased through June 2012 |
| Glasgow, Scotland (2)         |   | 2 acres of land, 30,000 square foot building |   | Office, manufacturing, R&D |   | Owned |
| Kallang Sector, Singapore (2) |   | 31,894 square foot building |   | Office, manufacturing, R&D |   | Leased through March 2016 |
| Penang, Malaysia (2)          |   | 13,455 square foot building |   | Office, manufacturing, R&D |   | Leased through August 2014 |

|     |                                                                   |
|-----|-------------------------------------------------------------------|
| (1) | This facility is utilized primarily by our CLC operating segment. |

|     |                                                                   |
|-----|-------------------------------------------------------------------|
| (2) | This facility is utilized primarily by our SLS operating segment. |

|     |                                                   |
|-----|---------------------------------------------------|
| (3) | Portions of this property are not fully utilized. |

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|                |
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|                |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|           | Fiscal |
|           | 2011 |   | 2010 |
|           | High |   | Low |   | High |   | Low |
| First quarter  | $ | 46.85 |  |   | $ | 39.27 |  |   | $ | 30.20 |  |   | $ | 23.33 |  |
| Second quarter | $ | 62.29 |  |   | $ | 46.01 |  |   | $ | 33.02 |  |   | $ | 26.35 |  |
| Third quarter  | $ | 63.76 |  |   | $ | 49.54 |  |   | $ | 38.24 |  |   | $ | 31.92 |  |
| Fourth quarter | $ | 59.61 |  |   | $ | 38.92 |  |   | $ | 40.20 |  |   | $ | 32.83 |  |

|                                   |
|-----------------------------------|
|                                   |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Period                            |   | TotalNumber ofSharesPurchased |   | Average Price Paid per Share |   | Total Number ofShares Purchased asPart of PubliclyAnnounced Plans orPrograms |   | Maximum DollarValue that MayYet Be PurchasedUnder the Plans orPrograms (1) (2) |
| July 3, 2011 - July 30, 2011      |   | — |  |   | $ | — |  |   | — |  |   | $ | 33,645,000 |  |
| July 31, 2011 - August 27, 2011   |   | 738,809 |  |   | 45.54 |  |   | 738,809 |  |   | 50,000,000 |  |
| August 28, 2011 - October 1, 2011 |   | 586,200 |  |   | 42.67 |  |   | 586,200 |  |   | 24,985,000 |  |
| Total                             |   | 1,325,009 |  |   | $ | 44.27 |  |   | 1,325,009 |  |   | $ | 24,985,000 |  |

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|                           |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                      |   |   | INDEXED RETURNS |
|                      | BasePeriod |   | Years Ending |
| Company Name / Index      | 9/30/2006 |   | 9/29/2007 |   | 9/27/2008 |   | 10/3/2009 |   | 10/2/2010 |   | 10/1/2011 |
| Coherent, Inc.  | 100 |  |   | 92.56 |  |   | 100.95 |  |   | 66.27 |  |   | 115.98 |  |   | 123.95 |  |
| Russell 2000 Index        | 100 |  |   | 112.34 |  |   | 99.63 |  |   | 83.44 |  |   | 98.96 |  |   | 95.02 |  |
| S&P Technology Index  | 100 |  |   | 123.33 |  |   | 94.50 |  |   | 94.96 |  |   | 108.43 |  |   | 112.72 |  |
| NASDAQ Composite Index    | 100 |  |   | 121.84 |  |   | 92.48 |  |   | 96.08 |  |   | 108.39 |  |   | 110.99 |  |

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|                                 |
|---------------------------------|
|                                 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Consolidated financial data     | Fiscal2011(1) |   | Fiscal2010(2) |   | Fiscal2009(3) |   | Fiscal2008(4) |   | Fiscal2007(5) |
|                            | (in thousands, except per share data) |
| Net sales                       | $ | 802,834 |  |   | $ | 605,067 |  |   | $ | 435,882 |  |   | $ | 599,262 |  |   | $ | 601,153 |  |
| Gross profit                    | $ | 350,822 |  |   | $ | 260,811 |  |   | $ | 161,110 |  |   | $ | 251,906 |  |   | $ | 250,008 |  |
| Net income(loss)                | $ | 93,238 |  |   | $ | 36,916 |  |   | $ | (35,319 | ) |   | $ | 23,403 |  |   | $ | 15,951 |  |
| Net income (loss) per share(6): |   |   |   |   |   |   |   |   |   |
| Basic                           | $ | 3.74 |  |   | $ | 1.49 |  |   | $ | (1.45 | ) |   | $ | 0.85 |  |   | $ | 0.51 |  |
| Diluted                         | $ | 3.66 |  |   | $ | 1.47 |  |   | $ | (1.45 | ) |   | $ | 0.83 |  |   | $ | 0.50 |  |
| Shares used in computation(6):  |   |   |   |   |   |   |   |   |   |
| Basic                           | 24,924 |  |   | 24,718 |  |   | 24,281 |  |   | 27,505 |  |   | 31,398 |  |
| Diluted                         | 25,464 |  |   | 25,091 |  |   | 24,281 |  |   | 28,054 |  |   | 32,024 |  |
| Total assets                    | $ | 843,266 |  |   | $ | 803,104 |  |   | $ | 753,604 |  |   | $ | 806,383 |  |   | $ | 947,600 |  |
| Long-term obligations           | $ | 19 |  |   | $ | 33 |  |   | $ | 6 |  |   | $ | 15 |  |   | $ | 21 |  |
| Other long-term liabilities     | $ | 62,841 |  |   | $ | 79,688 |  |   | $ | 91,685 |  |   | $ | 94,606 |  |   | $ | 47,848 |  |
| Stockholders' equity            | $ | 618,001 |  |   | $ | 591,463 |  |   | $ | 575,571 |  |   | $ | 598,435 |  |   | $ | 770,986 |  |

|     |                                                                                                                                                                                                                                                                                                                                                           |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1) | Includes a gain of $6.1 million after tax related to the dissolution of our Finland operations, a $9.7 million tax benefit from the release of tax reserves and related interest as a result of an IRS settlement and the closure of open tax years and a $1.5 million tax charge due to an increase in valuation allowances against deferred tax assets. |

|     |                                                                                                                                                                                                                                                                                                                                                                                             |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Includes restructuring expenses of $5.8 million after tax primarily related to the closure of our Finland site and the consolidation of our Montreal, Canada site under the management of our Wilsonville, Oregon site and a net benefit after tax of $1.4 million related to a receipt from the settlement of litigation resulting from our internal stock option investigation. |

|     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (3) | Includes $19.3 million in after-tax expense related to the impairment of goodwill, restructuring expenses of $11.5 million after tax primarily related to the consolidation of our Munich site into our Gottingen and Lubeck, Germany sites and our Finland site, the exit of our Auburn, California facility, the exit of our St. Louis, Missouri facility and headcount reductions due to the evolving global economic conditions, $0.8 million in after-tax costs related to our stock option investigation and litigation and a tax charge of $3.8 million composed of the impact of a recently enacted change in state tax law and a valuation allowance in one of our European subsidiaries. |

|     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (4) | Includes $5.5 million in after-tax costs related to our stock option investigation and litigation, restructuring expenses of $3.9 million after-tax related to the exit of our Auburn, California facility, the consolidation of our German DPSS manufacturing into one location in Germany and headcount reductions due to the evolving global economic situation, and a tax charge of $1.4 million in connection with a dividend from one of our European subsidiaries. |

|     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (5) | Includes a $12.6 million loss on our sale of our Auburn campus in Auburn, California, $7.0 million in after-tax costs related to our stock option investigation and litigation, a $2.6 million after-tax charge to write off unamortized capitalized deferred issuance costs associated with our repayment of our convertible subordinated notes, a charge of $2.2 million for in-process research and development ("IPR&D") related to our purchase of Nuvonyx, $0.2 million after-tax costs related to the termination of the Excel merger agreement, a $3.6 million capital gain on the sale of our Condensa building in Santa Clara, California, and a $0.7 million after-tax gain from the sale of substantially all of the net assets of our Coherent Imaging Optics Limited (COIL) subsidiary to CVI Laser. |

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|     |                                                                                                                                                                                                                                                                                |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (6) | See Note 2, "Significant Accounting Policies" in our Notes to Consolidated Financial Statements under Item 15 of this Annual Report on Form 10-K for an explanation of the determination of the number of shares used in computing net income (loss) per share. |

|                                                                                  |
|----------------------------------------------------------------------------------|
|                                                                                  |  |  |  |  |  |  |  |  |  |  |  |
|                                                                             | Fiscal |
|                                                                             | 2011 |   | 2010 |   | 2009 |
|                                                                             | (Dollars in thousands) |
| Bookings                                                                         | $ | 895,017 |  |   | $ | 695,954 |  |   | $ | 419,239 |  |
| Book-to-bill ratio                                                               | 1.11 |  |   | 1.15 |  |   | 0.96 |  |
| Net Sales—Commercial Lasers and Components                                 | $ | 283,098 |  |   | $ | 208,691 |  |   | $ | 125,619 |  |
| Net Sales—Specialty Lasers and Systems                                     | $ | 519,736 |  |   | $ | 396,276 |  |   | $ | 310,163 |  |
| Gross Profit as a Percentage of Net Sales—Commercial Lasers and Components | 41.1 | % |   | 36.2 | % |   | 26.4 | % |
| Gross Profit as a Percentage of Net Sales—Specialty Lasers and Systems     | 45.4 | % |   | 47.0 | % |   | 41.4 | % |
| Research and Development Expenses as a Percentage of Net Sales                   | 10.1 | % |   | 12.0 | % |   | 14.1 | % |
| Income (Loss) Before Income Taxes                                                | $ | 123,829 |  |   | $ | 57,979 |  |   | $ | (35,855 | ) |
| Net Cash Provided by Operating Activities                                        | $ | 86,676 |  |   | $ | 78,813 |  |   | $ | 39,049 |  |
| Days Sales Outstanding in Receivables                                            | 63.2 |  |   | 65.6 |  |   | 61.3 |  |
| Fourth Quarter Inventory Turns                                                   | 3.1 |  |   | 3.4 |  |   | 2.9 |  |
| Capital Spending as a Percentage of Net Sales                                    | 4.6 | % |   | 2.5 | % |   | 5.0 | % |

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|                                           |
|-------------------------------------------|
|                                           |  |  |  |  |  |  |  |  |
|                                      | Fiscal |
|                                      | 2011 |   | 2010 |   | 2009 |
|                                      | (As a percentage of net sales) |
| Net sales                                 | 100.0 | % |   | 100.0 | % |   | 100.0 |  % |
| Cost of sales                             | 56.3 | % |   | 56.9 | % |   | 63.0 |  % |
| Gross profit                              | 43.7 | % |   | 43.1 | % |   | 37.0 |  % |
| Operating expenses:                       |   |   |   |   |   |
| Research and development                  | 10.1 | % |   | 12.0 | % |   | 14.1 |  % |
| Selling, general and administrative       | 18.6 | % |   | 20.4 | % |   | 24.8 |  % |
| Impairment of goodwill                    | — | % |   | — | % |   | 4.4 |  % |
| Amortization of intangible assets         | 1.0 | % |   | 1.3 | % |   | 1.7 |  % |
| Total operating expenses                  | 29.7 | % |   | 33.7 | % |   | 45.0 |  % |
| Income (loss) from operations             | 14.0 | % |   | 9.4 | % |   | (8.0 | )% |
| Other income (net)                        | 1.4 | % |   | 0.2 | % |   | (0.2 | )% |
| Income (loss) before income taxes         | 15.4 | % |   | 9.6 | % |   | (8.2 | )% |
| Provision for (benefit from) income taxes | 3.8 | % |   | 3.5 | % |   | (0.1 | )% |
| Net income (loss)                         | 11.6 | % |   | 6.1 | % |   | (8.1 | )% |

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|                                    |
|------------------------------------|
|                                    |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                               | Fiscal 2011 |   | Fiscal 2010 |   | Fiscal 2009 |
|                               | Amount |   | Percentageof totalnet sales |   | Amount |   | Percentageof totalnet sales |   | Amount |   | Percentageof totalnet sales |
| Consolidated:                      |   |   |   |   |   |   |   |   |   |   |   |
| Microelectronics                   | $ | 377,331 |  |   | 47.0 | % |   | $ | 230,763 |  |   | 38.1 | % |   | $ | 132,152 |  |   | 30.3 | % |
| OEM components and instrumentation | 164,508 |  |   | 20.5 | % |   | 151,243 |  |   | 25.0 | % |   | 119,795 |  |   | 27.5 | % |
| Materials processing               | 104,497 |  |   | 13.0 | % |   | 82,181 |  |   | 13.6 | % |   | 61,072 |  |   | 14.0 | % |
| Scientific and government programs | 156,498 |  |   | 19.5 | % |   | 140,880 |  |   | 23.3 | % |   | 122,863 |  |   | 28.2 | % |
| Total                              | $ | 802,834 |  |   | 100.0 | % |   | $ | 605,067 |  |   | 100.0 | % |   | $ | 435,882 |  |   | 100.0 | % |

|                                        |
|----------------------------------------|
|                                        |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                   | Fiscal 2011 |   | Fiscal 2010 |   | Fiscal 2009 |
|                                   | Amount |   | Percentageof totalnet sales |   | Amount |   | Percentageof totalnet sales |   | Amount |   | Percentageof totalnet sales |
| Consolidated:                          |   |   |   |   |   |   |   |   |   |   |   |
| Commercial Lasers and Components (CLC) | $ | 283,098 |  |   | 35.3 | % |   | $ | 208,691 |  |   | 34.5 | % |   | $ | 125,619 |  |   | 28.8 | % |
| Specialty Lasers and Systems (SLS)     | 519,736 |  |   | 64.7 | % |   | 396,276 |  |   | 65.5 | % |   | 310,163 |  |   | 71.2 | % |
| Corporate and other                    | — |  |   | — | % |   | 100 |  |   | — | % |   | 100 |  |   | — | % |
| Total                                  | $ | 802,834 |  |   | 100.0 | % |   | $ | 605,067 |  |   | 100.0 | % |   | $ | 435,882 |  |   | 100.0 | % |

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|                                     |
|-------------------------------------|
|                                     |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                | Fiscal |
|                                | 2011 |   | 2010 |   | 2009 |
|                                | Amount |   | Percentageof totalnet sales |   | Amount |   | Percentageof totalnet sales |   | Amount |   | Percentageof totalnet sales |
|                                | (Dollars in thousands) |
| Research and development            | $ | 81,232 |  |   | 10.1 | % |   | $ | 72,354 |  |   | 12.0 | % |   | $ | 61,417 |  |   | 14.1 | % |
| Selling, general and administrative | 149,499 |  |   | 18.6 | % |   | 123,575 |  |   | 20.4 | % |   | 108,098 |  |   | 24.8 | % |
| Impairment of goodwill              | — |  |   | — | % |   | — |  |   | — | % |   | 19,286 |  |   | 4.4 | % |
| Amortization of intangible assets   | 8,082 |  |   | 1.0 | % |   | 8,002 |  |   | 1.3 | % |   | 7,466 |  |   | 1.7 | % |
| Total operating expenses            | $ | 238,813 |  |   | 29.7 | % |   | $ | 203,931 |  |   | 33.7 | % |   | $ | 196,267 |  |   | 45.0 | % |

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|                                                 |
|-------------------------------------------------|
|                                                 |  |  |  |  |  |  |  |  |  |  |  |
|                                            | Fiscal |
|                                            | 2011 |   | 2010 |   | 2009 |
| Net cash provided by operating activities       | $ | 86,676 |  |   | $ | 78,813 |  |   | $ | 39,049 |  |
| Sales of shares under employee stock plans      | 34,720 |  |   | 33,438 |  |   | 4,674 |  |
| Repurchase of common stock                      | (100,637 | ) |   | (43,335 | ) |   | — |  |
| Capital expenditures                            | (37,117 | ) |   | (15,139 | ) |   | (21,627 | ) |
| Acquisition of businesses, net of cash acquired | (14,108 | ) |   | (20,745 | ) |   | — |  |

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|                           |
|---------------------------|
|                           |  |  |  |  |  |  |  |
|                      | Fiscal |
|                      | 2011 |   | 2010 |
| Cash and cash equivalents | $ | 167,061 |  |   | $ | 245,380 |  |
| Short-term investments    | 53,142 |  |   | 17,391 |  |
| Restricted cash, current  | — |  |   | 625 |  |
| Working capital           | 418,241 |  |   | 410,597 |  |
| Total debt obligations    | 34 |  |   | 51 |  |

|                                     |
|-------------------------------------|
|                                     |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                | Total |   | Less than1 year |   | 1 to 3 years |   | 3 to 5 years |   | More than5 years |
| Long-term debt payments             | $ | 34 |  |   | $ | 15 |  |   | $ | 19 |  |   | $ | — |  |   | $ | — |  |
| Operating lease payments            | 43,845 |  |   | 8,465 |  |   | 12,562 |  |   | 8,996 |  |   | 13,822 |  |
| Asset retirement obligations        | 2,234 |  |   | — |  |   | 1,100 |  |   | 35 |  |   | 1,099 |  |
| Purchase commitments with suppliers | 71,484 |  |   | 71,484 |  |   | — |  |   | — |  |   | — |  |
| Purchase obligations                | 8,569 |  |   | 8,569 |  |   | — |  |   | — |  |   | — |  |
| Total                               | $ | 126,166 |  |   | $ | 88,533 |  |   | $ | 13,681 |  |   | $ | 9,031 |  |   | $ | 14,921 |  |

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|                        |
|------------------------|
|                        |  |  |  |  |  |  |  |  |  |  |
|                   | AverageContract Rate |   | U.S. NotionalContract Value |   | U.S. NotionalFair Value |
| Euro                   | 1.3583 |  |   | $ | (42,488 | ) |   | $ | (42,103 | ) |
| British Pound Sterling | 1.5795 |  |   | $ | 4,998 |  |   | $ | 4,932 |  |
| Japanese Yen           | 76.8993 |  |   | $ | (2,351 | ) |   | $ | (2,355 | ) |
| Korean Won             | 1,106.1000 |  |   | $ | 7,044 |  |   | $ | 6,591 |  |
| Chinese Renminbi       | 6.4040 |  |   | $ | 3,579 |  |   | $ | 3,591 |  |
| Canadian Dollar        | 1.0046 |  |   | $ | 1,162 |  |   | $ | 1,108 |  |

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|     |                                                                                                                                                            |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (i) | pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the Company's assets; |

|      |                                                                                                                                                                                                                                                                                                                                           |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (ii) | provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that the Company's receipts and expenditures are being made only in accordance with authorizations of the Company's management and directors; and |

|       |                                                                                                                                                                                                               |
|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (iii) | provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company's assets that could have a material effect on the financial statements. |

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|    |                                                                                      |
|----|--------------------------------------------------------------------------------------|
| 1. | From our main Web page, first click on "Company" and then on "corporate governance." |

|    |                                           |
|----|-------------------------------------------|
| 2. | Next, click on "Business Conduct Policy." |

|                  |
|------------------|
|                  |  |  |  |  |
| Name             | Age |   | Office Held |
| John R. Ambroseo | 50 |  |   | President and Chief Executive Officer |
| Helene Simonet   | 59 |  |   | Executive Vice President and Chief Financial Officer |
| Mark Sobey       | 51 |  |   | Executive Vice President and General Manager, Specialty Laser Systems |
| Luis Spinelli    | 63 |  |   | Executive Vice President and Chief Technology Officer |
| Bret M. DiMarco  | 43 |  |   | Executive Vice President, General Counsel and Corporate Secretary |
| Paul Sechrist    | 52 |  |   | Executive Vice President, Worldwide Sales and Service |

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|                    |
|--------------------|
|                    |  |  |  |  |  |  |  |
|               | 2011 |   | 2010 |
| Audit fees(1)      | $ | 1,665,000 |  |   | $ | 1,440,000 |  |
| Audit-related fees | — |  |   | — |  |
| Tax fees           | — |  |   | — |  |
| All other fees(2)  | 2,000 |  |   | 2,000 |  |
| Total              | $ | 1,667,000 |  |   | $ | 1,442,000 |  |

|     |                                                                                                                                                                                                                                                                                                                                                                              |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1) | Represents fees for professional services provided in connection with the integrated audit of our annual financial statements and internal control over financial reporting and review of our quarterly financial statements, advice on accounting matters that arose during the audit and audit services provided in connection with other statutory or regulatory filings. |

|     |                                                                                                                                                                          |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Represents the annual subscription for access to the Deloitte Accounting Research Tool, which is a searchable on-line accounting database ($2,000) in both fiscal years. |

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|     |                                                                       |
|-----|-----------------------------------------------------------------------|
| (a) | 1.     Index to Consolidated Financial Statements |

|        |
|--------|
|        |  |  |
|   | Report of Independent Registered Public Accounting Firm | 65 |
|   | Consolidated Balance Sheets—October 1, 2011 and October 2, 2010 | 66 |
|   | Consolidated Statements of Operations—Years ended October 1, 2011, October 2, 2010 and October 3, 2009 | 67 |
|   | Consolidated Statements of Stockholders' Equity—Years ended October 1, 2011, October 2, 2010 and October 3, 2009 | 68 |
|   | Consolidated Statements of Cash Flows—Years ended October 1, 2011, October 2, 2010 and October 3, 2009 | 69 |
|   | Notes to Consolidated Financial Statements | 71 |
|   | Quarterly Financial Information (Unaudited) | 103 |

|    |                                            |
|----|--------------------------------------------|
| 2. | Consolidated Financial Statement Schedules |

|    |          |
|----|----------|
| 3. | Exhibits |

|                |
|----------------|
|                |  |  |  |
| ExhibitNumbers |   |   |
| 3.1*           |  |   | Restated and Amended Certificate of Incorporation. (Previously filed as Exhibit 3.1 to Form 10-K for the fiscal year ended September 29, 1990) |
| 3.2*           |  |   | Certificate of Amendment of Restated and Amended Certificate of Incorporation of Coherent, Inc. (Previously filed as Exhibit 3.2 to Form 10-K for the fiscal year ended September 28, 2002) |
| 3.3*           |  |   | Bylaws of Coherent, Inc. (Previously filed as Exhibit 3.3 to Form 10-Q for the fiscal quarter ended June 28, 2008) |
| 10.1*‡   |  |   | Amended and Restated Employee Stock Purchase Plan. (Previously filed as Exhibit 10.1 to Form 10-Q for the fiscal quarter ended June 28, 2008) |
| 10.2*‡   |  |   | Coherent Employee Retirement and Investment Plan. (Previously filed as Exhibit 10.23 to Form 8, Amendment No. 1 to Annual Report on Form 10-K for the fiscal year ended September 25, 1982) |
| 10.3*‡   |  |   | 1995 Stock Plan and forms of agreement. (Previously filed as Exhibit 10.34 to Form 10-K for the fiscal year ended September 28, 1996) |
| 10.4*          |  |   | 1998 Director Option Plan. (Previously filed as Appendix B to Schedule 14A filed February 28, 2006) |
| 10.5*‡   |  |   | 2001 Stock Plan (Previously filed as Exhibit 10.1 to Form 10-Q for the quarter ended March 29, 2008) |
| 10.6*‡   |  |   | Change of Control Severance Plan, as amended and restated effective December 10, 2008. (Previously filed as Exhibit 10.1 to Form 10-Q for the quarter ended April 4, 2009). |
| 10.7‡    |  |   | Variable Compensation Plan, as amended. |
| 10.8‡    |  |   | Fiscal 2011 Variable Compensation Plan Payout Scale for Named Executive Officers. |
| 10.9**‡  |  |   | Fiscal 2012 Variable Compensation Plan Payout Scale for Named Executive Officers. |
| 10.10*‡  |  |   | Offer Letter to Bret DiMarco. (Previously filed as Exhibit 10.14 to Form 10-K for the year ended September 30, 2006) |
| 10.11*‡  |  |   | Supplementary Retirement Plan. (Previously filed as Exhibit 10.5 to Form 10-Q for the quarter ended April 1, 2006) |
| 10.12*‡  |  |   | 2005 Deferred Compensation Plan. (Previously filed as Exhibit 10.16 to Form 10-K for the year ended September 27, 2008) |
| 10.13*‡  |  |   | Form of 2001 Stock Plan Terms and Conditions of Restricted Stock Units. (Previously filed as Exhibit 10.1 to Form 8-K filed on November 27, 2009) |
| 10.14*‡  |  |   | Form of 2001 Stock Plan Amended Global Stock Option Agreement. (Previously filed as Exhibit 10.2 to Form 8-K filed on November 27, 2009) |

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|               |
|---------------|
|               |  |  |  |
| 10.15*        |  |   | Loan Agreement by and between Coherent, Inc. and Union Bank of California, N.A. dated as of March 31, 2008. (Previously filed as Exhibit 10.24 to Form 10-K/A for the year ended September 27, 2008) |
| 10.16*        |  |   | Amendment to Union Bank Agreement dated April 29, 2010. (Previously filed as Exhibit 10.1 to Form 10-Q for the quarter ended April 3, 2010) |
| 10.17*        |  |   | Second Lease Amendment by and between Coherent, Inc. and 5200 Patrick Henry Associates LLC dated as of July 23, 2010. (Previously filed as Exhibit 10.1 to Form 10-Q for the quarter ended July 3, 2010) |
| 10.18*        |  |   | Form of Indemnification Agreement. |
| 10.19*‡ |  |   | 2011 Equity Incentive Plan. (incorporated by reference to Exhibit 10.1 to the Company's Registration Statement on Form S-8 (File No. 333-174019) filed on May 6, 2011) |
| 10.20*‡ |  |   | Form of RSU Agreement for members of the Board of Directors under the Company's 2011 Equity Incentive Plan. (Previously filed as Exhibit 10.1 to Form 10-Q for the fiscal quarter ended July 2, 2011) |
| 10.21*‡ |  |   | Form of Option Agreement for members of the Board of Directors under the Company's 2011 Equity Incentive Plan. (Previously filed as Exhibit 10.1 to Form 10-Q for the fiscal quarter ended July 2, 2011) |
| 10.22‡  |  |   | Form of Performance RSU Agreement under the 2011 Equity Incentive Plan. |
| 10.23‡  |  |   | Form of Time-Based RSU Agreement under the 2011 Equity Incentive Plan. |
| 21.1          |  |   | Subsidiaries |
| 23.1          |  |   | Consent of Independent Registered Public Accounting Firm |
| 24.1          |  |   | Power of Attorney (see signature page) |
| 31.1          |  |   | Certification of Chief Executive Officer pursuant to Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
| 31.2          |  |   | Certification of Chief Financial Officer pursuant to Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
| 32.1          |  |   | Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| 32.2          |  |   | Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |

|         |
|---------|
|         |  |
| *       | These exhibits were previously filed with the Commission as indicated and are incorporated herein by reference. |
| **      | Portions of this exhibit are redacted and confidential treatment has been requested. |
| ‡ | Identifies management contract or compensatory plans or arrangements required to be filed as an exhibit. |

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|        |
|--------|
|        |  |  |
|   |   | COHERENT, INC. |
| Date:  | November 30, 2011 | /s/ JOHN R. AMBROSEO |
|   |   | By:  John R. Ambroseo |
|   |   | President and Chief Executive Officer |

|                                                            |
|------------------------------------------------------------|
|                                                            |  |  |
| /s/ JOHN R. AMBROSEO                                  |   |   |
| John R. Ambroseo(Director and Principal Executive Officer) |   | November 30, 2011Date |
| /s/ HELENE SIMONET                                    |   |   |
| Helene Simonet(Principal Financial and Accounting Officer) |   | November 30, 2011Date |
| /s/ JAY T. FLATLEY                                    |   |   |
| Jay T. Flatley(Director)                                   |   | November 30, 2011Date |
| /s/ SUSAN M. JAMES                                    |   |   |
| Susan M. James(Director)                                   |   | November 30, 2011Date |
| /s/ L. WILLIAM KRAUSE                                 |   |   |
| L. William Krause(Director)                                |   | November 30, 2011Date |
| /s/ GARRY W. ROGERSON                                 |   |   |
| Garry W. Rogerson(Director)                                |   | November 30, 2011Date |
| /s/ LAWRENCE TOMLINSON                                |   |   |
| Lawrence Tomlinson(Director)                               |   | November 30, 2011Date |
| /s/ SANDEEP VIJ                                       |   |   |
| Sandeep Vij(Director)                                      |   | November 30, 2011Date |

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|                                                       |
|-------------------------------------------------------|
|                                                       |  |  |
| /s/ JOHN R. AMBROSEO                             |   | /s/ HELENE SIMONET |
| John R. AmbroseoPresident and Chief Executive Officer |   | Helene SimonetExecutive Vice President and Chief Financial Officer |

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|                                                                                  |
|----------------------------------------------------------------------------------|
|                                                                                  |  |  |  |  |  |  |  |
|                                                                             | October 1, 2011 |   | October 2, 2010 |
| ASSETS                                                                           |   |   |   |
| Current assets:                                                                  |   |   |   |
| Cash and cash equivalents                                                        | $ | 167,061 |  |   | $ | 245,380 |  |
| Restricted cash                                                                  | — |  |   | 625 |  |
| Short-term investments                                                           | 53,142 |  |   | 17,391 |  |
| Accounts receivable—net of allowances of $1,439 in 2011 and $1,655 in 2010 | 141,037 |  |   | 110,211 |  |
| Inventories                                                                      | 152,385 |  |   | 113,858 |  |
| Prepaid expenses and other assets                                                | 44,964 |  |   | 35,002 |  |
| Deferred tax assets                                                              | 22,057 |  |   | 20,050 |  |
| Total current assets                                                             | 580,646 |  |   | 542,517 |  |
| Property and equipment, net                                                      | 104,504 |  |   | 90,339 |  |
| Goodwill                                                                         | 75,954 |  |   | 70,796 |  |
| Intangible assets, net                                                           | 17,980 |  |   | 19,931 |  |
| Other assets                                                                     | 64,182 |  |   | 79,521 |  |
| Total assets                                                                     | $ | 843,266 |  |   | $ | 803,104 |  |
| LIABILITIES AND STOCKHOLDERS' EQUITY                                             |   |   |   |
| Current liabilities:                                                             |   |   |   |
| Current portion of long-term obligations                                         | $ | 15 |  |   | $ | 18 |  |
| Accounts payable                                                                 | 39,841 |  |   | 39,737 |  |
| Income taxes payable                                                             | 23,929 |  |   | 4,267 |  |
| Other current liabilities                                                        | 98,620 |  |   | 87,898 |  |
| Total current liabilities                                                        | 162,405 |  |   | 131,920 |  |
| Long-term obligations                                                            | 19 |  |   | 33 |  |
| Other long-term liabilities                                                      | 62,841 |  |   | 79,688 |  |
| Commitments and contingencies (Note 12)                                     |  |   |  |
| Stockholders' equity:                                                            |   |   |   |
| Common stock, par value $.01:                                                    |   |   |   |
| Authorized—500,000 shares;                                                 |   |   |   |
| Outstanding—23,722 shares in 2011 and 24,554 shares in 2010                | 236 |  |   | 245 |  |
| Additional paid-in capital                                                       | 130,250 |  |   | 186,078 |  |
| Accumulated other comprehensive income                                           | 51,221 |  |   | 62,084 |  |
| Retained earnings                                                                | 436,294 |  |   | 343,056 |  |
| Total stockholders' equity                                                       | 618,001 |  |   | 591,463 |  |
| Total liabilities and stockholders' equity                                       | $ | 843,266 |  |   | $ | 803,104 |  |

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|                                           |
|-------------------------------------------|
|                                           |  |  |  |  |  |  |  |  |  |  |  |
|                                      | Year Ended |
|                                      | October 1, 2011 |   | October 2, 2010 |   | October 3, 2009 |
| Net sales                                 | $ | 802,834 |  |   | $ | 605,067 |  |   | $ | 435,882 |  |
| Cost of sales                             | 452,012 |  |   | 344,256 |  |   | 274,772 |  |
| Gross profit                              | 350,822 |  |   | 260,811 |  |   | 161,110 |  |
| Operating expenses:                       |   |   |   |   |   |
| Research and development                  | 81,232 |  |   | 72,354 |  |   | 61,417 |  |
| Selling, general and administrative       | 149,499 |  |   | 123,575 |  |   | 108,098 |  |
| Impairment of goodwill                    | — |  |   | — |  |   | 19,286 |  |
| Amortization of intangible assets         | 8,082 |  |   | 8,002 |  |   | 7,466 |  |
| Total operating expenses                  | 238,813 |  |   | 203,931 |  |   | 196,267 |  |
| Income (loss) from operations             | 112,009 |  |   | 56,880 |  |   | (35,157 | ) |
| Other income (expense):                   |   |   |   |   |   |
| Interest and dividend income              | 909 |  |   | 1,871 |  |   | 2,485 |  |
| Interest expense                          | (147 | ) |   | (256 | ) |   | (228 | ) |
| Other—net                           | 11,058 |  |   | (516 | ) |   | (2,955 | ) |
| Total other income (expense), net         | 11,820 |  |   | 1,099 |  |   | (698 | ) |
| Income (loss) before income taxes         | 123,829 |  |   | 57,979 |  |   | (35,855 | ) |
| Provision for (benefit from) income taxes | 30,591 |  |   | 21,063 |  |   | (536 | ) |
| Net income (loss)                         | $ | 93,238 |  |   | $ | 36,916 |  |   | $ | (35,319 | ) |
| Net income (loss) per share:              |   |   |   |   |   |
| Basic                                     | $ | 3.74 |  |   | $ | 1.49 |  |   | $ | (1.45 | ) |
| Diluted                                   | $ | 3.66 |  |   | $ | 1.47 |  |   | $ | (1.45 | ) |
| Shares used in computation:               |   |   |   |   |   |
| Basic                                     | 24,924 |  |   | 24,718 |  |   | 24,281 |  |
| Diluted                                   | 25,464 |  |   | 25,091 |  |   | 24,281 |  |

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|                                                                                  |
|----------------------------------------------------------------------------------|
|                                                                                  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                                             | CommonStockShares |   | CommonStockParValue |   | Add.Paid-inCapital |   | Accum.OtherComp.Income |   | RetainedEarnings |   | Total |
| Balances, September 27, 2008                                                     | 24,191 |  |   | $ | 241 |  |   | $ | 177,646 |  |   | $ | 79,089 |  |   | $ | 341,459 |  |   | $ | 598,435 |  |
| Components of comprehensive income:                                              |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                                         | — |  |   | — |  |   | — |  |   | — |  |   | (35,319 | ) |   | (35,319 | ) |
| Translation adjustment, net of tax                                               | — |  |   | — |  |   | — |  |   | 1,156 |  |   | — |  |   | 1,156 |  |
| Unrealized gain on available for sale securities, net of tax                     | — |  |   | — |  |   | — |  |   | 16 |  |   | — |  |   | 16 |  |
| Net loss realized on derivative instruments, net of tax                          | — |  |   | — |  |   | — |  |   | 8 |  |   | — |  |   | 8 |  |
| Total comprehensive loss                                                         |   |  |   |   |  |   |   |  |   |   |  |   |   |  |   | (34,139 | ) |
| Common stock issued under stock plans, net of shares withheld for employee taxes | 264 |  |   | 3 |  |   | 3,946 |  |   | — |  |   | — |  |   | 3,949 |  |
| Stock-based compensation                                                         | — |  |   | — |  |   | 7,326 |  |   | — |  |   | — |  |   | 7,326 |  |
| Balances, October 3, 2009                                                        | 24,455 |  |   | $ | 244 |  |   | $ | 188,918 |  |   | $ | 80,269 |  |   | $ | 306,140 |  |   | $ | 575,571 |  |
| Components of comprehensive income:                                              |   |   |   |   |   |   |   |   |   |   |   |
| Net income                                                                       | — |  |   | — |  |   | — |  |   | — |  |   | 36,916 |  |   | 36,916 |  |
| Translation adjustment, net of tax                                               | — |  |   | — |  |   | — |  |   | (18,259 | ) |   | — |  |   | (18,259 | ) |
| Unrealized loss on available for sale securities, net of tax                     | — |  |   | — |  |   | — |  |   | (11 | ) |   | — |  |   | (11 | ) |
| Net loss realized on derivative instruments, net of tax                          | — |  |   | — |  |   | — |  |   | 85 |  |   | — |  |   | 85 |  |
| Total comprehensive income                                                       |   |  |   |   |  |   |   |  |   |   |  |   |   |  |   | 18,731 |  |
| Common stock issued under stock plans, net of shares withheld for employee taxes | 1,295 |  |   | 13 |  |   | 32,214 |  |   | — |  |   | — |  |   | 32,227 |  |
| Repurchases of Common Stock                                                      | (1,196 | ) |   | (12 | ) |   | (43,323 | ) |   | — |  |   | — |  |   | (43,335 | ) |
| Stock-based compensation                                                         | — |  |   | — |  |   | 8,269 |  |   | — |  |   | — |  |   | 8,269 |  |
| Balances, October 2, 2010                                                        | 24,554 |  |   | $ | 245 |  |   | $ | 186,078 |  |   | $ | 62,084 |  |   | $ | 343,056 |  |   | $ | 591,463 |  |
| Components of comprehensive income:                                              |   |   |   |   |   |   |   |   |   |   |   |
| Net income                                                                       | — |  |   | — |  |   | — |  |   | — |  |   | 93,238 |  |   | 93,238 |  |
| Translation adjustment, net of tax                                               | — |  |   | — |  |   | — |  |   | (10,842 | ) |   | — |  |   | (10,842 | ) |
| Unrealized loss on available for sale securities, net of tax                     | — |  |   | — |  |   | — |  |   | (21 | ) |   | — |  |   | (21 | ) |
| Total comprehensive income                                                       |   |  |   |   |  |   |   |  |   |   |  |   |   |  |   | 82,375 |  |
| Common stock issued under stock plans, net of shares withheld for employee taxes | 1,233 |  |   | 11 |  |   | 31,403 |  |   | — |  |   | — |  |   | 31,414 |  |
| Tax benefit from employee stock options                                          | — |  |   | — |  |   | 290 |  |   | — |  |   | — |  |   | 290 |  |
| Repurchases of Common Stock                                                      | (2,065 | ) |   | (20 | ) |   | (100,617 | ) |   | — |  |   | — |  |   | (100,637 | ) |
| Stock-based compensation                                                         | — |  |   | — |  |   | 13,096 |  |   | — |  |   | — |  |   | 13,096 |  |
| Balances, October 1, 2011                                                   | 23,722 |  |   | $ | 236 |  |   | $ | 130,250 |  |   | $ | 51,221 |  |   | $ | 436,294 |  |   | $ | 618,001 |  |

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| COHERENT, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CASH FLOWS (In thousands) |
|------------------------------------------------------------------------------------------|
|                                                                                          |  |  |  |  |  |  |  |  |  |  |  |
|                                                                                     | Year Ended |
|                                                                                     | October 1, 2011 |   | October 2, 2010 |   | October 3, 2009 |
| Cash flows from operating activities:                                                    |   |   |   |   |   |
| Net income (loss)                                                                        | $ | 93,238 |  |   | $ | 36,916 |  |   | $ | (35,319 | ) |
| Adjustments to reconcile net income to net cash provided by operating activities:        |   |   |   |   |   |
| Depreciation and amortization                                                            | 20,539 |  |   | 21,657 |  |   | 19,194 |  |
| Amortization of intangible assets                                                        | 8,082 |  |   | 8,002 |  |   | 7,466 |  |
| Impairment of goodwill                                                                   | — |  |   | — |  |   | 19,286 |  |
| Stock-based compensation                                                                 | 12,963 |  |   | 8,286 |  |   | 7,415 |  |
| Excess tax benefit from stock-based compensation arrangements                            | (5,111 | ) |   | (934 | ) |   | (9 | ) |
| Non-cash gain on Finland dissolution                                                     | (6,511 | ) |   | — |  |   | — |  |
| Tax benefit from employee stock options                                                  | 290 |  |   | — |  |   | — |  |
| Deferred income taxes                                                                    | 22,089 |  |   | 13,287 |  |   | (12,224 | ) |
| Loss on disposal of property and equipment                                               | 300 |  |   | 334 |  |   | 594 |  |
| Other non-cash expense                                                                   | (232 | ) |   | 4,420 |  |   | (228 | ) |
| Changes in assets and liabilities, net of effect of acquisitions:                        |   |   |   |   |   |
| Accounts receivable                                                                      | (26,185 | ) |   | (33,674 | ) |   | 24,854 |  |
| Inventories                                                                              | (38,570 | ) |   | (14,607 | ) |   | 21,412 |  |
| Prepaid expenses and other assets                                                        | (8,098 | ) |   | (9,247 | ) |   | 2,302 |  |
| Other assets                                                                             | (1,194 | ) |   | 67 |  |   | 6,245 |  |
| Accounts payable                                                                         | (161 | ) |   | 15,122 |  |   | (4,172 | ) |
| Income taxes payable/receivable                                                          | 3,982 |  |   | 6,454 |  |   | 1,481 |  |
| Other current liabilities                                                                | 8,712 |  |   | 22,838 |  |   | (13,848 | ) |
| Other long-term liabilities                                                              | 2,543 |  |   | (108 | ) |   | (5,400 | ) |
| Net cash provided by operating activities                                                | 86,676 |  |   | 78,813 |  |   | 39,049 |  |
| Cash flows from investing activities:                                                    |   |   |   |   |   |
| Purchases of property and equipment                                                      | (37,117 | ) |   | (15,139 | ) |   | (21,627 | ) |
| Proceeds from dispositions of property and equipment                                     | 355 |  |   | 2,144 |  |   | 1,604 |  |
| Purchases of available-for-sale securities                                               | (230,992 | ) |   | (108,688 | ) |   | (106,856 | ) |
| Proceeds from sales and maturities of available-for-sale securities                      | 195,570 |  |   | 133,087 |  |   | 67,435 |  |
| Acquisition of businesses, net of cash acquired                                          | (14,108 | ) |   | (20,745 | ) |   | — |  |
| Investment in SiOnyx                                                                     | — |  |   | (2,000 | ) |   | — |  |
| Change in restricted cash                                                                | 625 |  |   | (625 | ) |   | 2,521 |  |
| Other-net                                                                                | — |  |   | 38 |  |   | (25 | ) |
| Net cash used in investing activities                                                    | (85,667 | ) |   | (11,928 | ) |   | (56,948 | ) |

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| COHERENT, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CASH FLOWS (Continued)(In thousands) |
|-----------------------------------------------------------------------------------------------------|
|                                                                                                     |  |  |  |  |  |  |  |  |  |  |  |
|                                                                                                | Year Ended |
|                                                                                                | October 1, 2011 |   | October 2, 2010 |   | October 3, 2009 |
| Cash flows from financing activities:                                                               |   |   |   |   |   |
| Short-term borrowings                                                                               | $ | 2,344 |  |   | $ | — |  |   | $ | 8 |  |
| Short-term repayments                                                                               | (2,344 | ) |   | — |  |   | (8 | ) |
| Cash overdrafts decrease                                                                            | — |  |   | — |  |   | (470 | ) |
| Repayments of capital lease obligations                                                             | (18 | ) |   | (19 | ) |   | (8 | ) |
| Repurchase of common stock                                                                          | (100,637 | ) |   | (43,335 | ) |   | — |  |
| Issuance of common stock under employee stock option and purchase plans                             | 34,720 |  |   | 33,438 |  |   | 4,674 |  |
| Excess tax benefits from stock-based compensation arrangements                                      | 5,111 |  |   | 934 |  |   | 9 |  |
| Net settlement of restricted common stock                                                           | (3,306 | ) |   | (1,211 | ) |   | — |  |
| Net cash provided by (used in) financing activities                                                 | (64,130 | ) |   | (10,193 | ) |   | 4,205 |  |
| Effect of exchange rate changes on cash and cash equivalents                                        | (15,198 | ) |   | (11,262 | ) |   | (182 | ) |
| Net increase (decrease) in cash and cash equivalents                                                | (78,319 | ) |   | 45,430 |  |   | (13,876 | ) |
| Cash and cash equivalents, beginning of year                                                        | 245,380 |  |   | 199,950 |  |   | 213,826 |  |
| Cash and cash equivalents, end of year                                                              | $ | 167,061 |  |   | $ | 245,380 |  |   | $ | 199,950 |  |
| Supplemental disclosure of cash flow information:                                                   |   |   |   |   |   |
| Cash paid during the year for:                                                                      |   |   |   |   |   |
| Interest                                                                                            | $ | 108 |  |   | $ | 223 |  |   | $ | 194 |  |
| Income taxes                                                                                        | $ | 17,291 |  |   | $ | 12,642 |  |   | $ | 22,024 |  |
| Cash received during the year for:                                                                  |   |   |   |   |   |
| Income taxes                                                                                        | $ | 5,250 |  |   | $ | 9,213 |  |   | $ | 10,333 |  |
| Noncash investing and financing activities:                                                         |   |   |   |   |   |
| Unpaid property and equipment purchases                                                             | $ | 1,334 |  |   | $ | 2,076 |  |   | $ | 696 |  |
| Assets acquired under capital leases                                                                | $ | — |  |   | $ | 43 |  |   | $ | — |  |

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|                                      |
|--------------------------------------|
|                                      |  |  |  |  |  |  |  |  |  |  |  |
|                                 | Fiscal year-end |
|                                 | 2011 |   | 2010 |   | 2009 |
| Beginning balance                    | $ | 1,655 |  |   | $ | 2,147 |  |   | $ | 2,494 |  |
| Additions charged to expenses        | 1,329 |  |   | 349 |  |   | 1,974 |  |
| Accruals resulting from acquisitions | 184 |  |   | 33 |  |   | — |  |
| Deductions from reserves             | (1,729 | ) |   | (874 | ) |   | (2,321 | ) |
| Ending balance                       | $ | 1,439 |  |   | $ | 1,655 |  |   | $ | 2,147 |  |

|                                |
|--------------------------------|
|                                |  |  |  |  |  |  |  |
|                           | Fiscal year-end |
|                           | 2011 |   | 2010 |
| Purchased parts and assemblies | $ | 44,824 |  |   | $ | 38,449 |  |
| Work-in-process                | 52,457 |  |   | 40,010 |  |
| Finished goods                 | 55,104 |  |   | 35,399 |  |
|                           | $ | 152,385 |  |   | $ | 113,858 |  |

|                                           |
|-------------------------------------------|
|                                           |  |  |  |  |  |  |  |  |  |
|                                      | Fiscal year-end |   |   |
|                                      | 2011 |   | 2010 |   | Useful Life |
| Land                                      | $ | 6,288 |  |   | $ | 6,100 |  |   |   |
| Buildings and improvements                | 62,296 |  |   | 60,350 |  |   | 5-40 years |
| Equipment, furniture and fixtures         | 194,566 |  |   | 187,240 |  |   | 3-10 years |
| Leasehold improvements                    | 24,794 |  |   | 18,437 |  |   | Lesser of useful life or terms of leases |
|                                      | 287,944 |  |   | 272,127 |  |   |   |
| Accumulated depreciation and amortization | (183,440 | ) |   | (181,788 | ) |   |   |
| Property and equipment, net               | $ | 104,504 |  |   | $ | 90,339 |  |   |   |

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|                                                       |
|-------------------------------------------------------|
|                                                       |  |  |  |
| Asset retirement liability as of October 3, 2009      | $ | 1,679 |  |
| Adjustment to asset retirement obligations recognized | (29 | ) |
| Accretion recognized                                  | 93 |  |
| Changes due to foreign currency exchange              | (6 | ) |
| Asset retirement liability as of October 2, 2010      | 1,737 |  |
| Payment of asset retirement obligations               | (328 | ) |
| Adjustment to asset retirement obligations recognized | 318 |  |
| Accretion recognized                                  | 98 |  |
| Changes due to foreign currency exchange              | 53 |  |
| Asset retirement liability as of October 1, 2011 | $ | 1,878 |  |

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|                                                       |
|-------------------------------------------------------|
|                                                       |  |  |  |  |  |  |  |  |  |  |  |
|                                                  | Fiscal |
|                                                  | 2011 |   | 2010 |   | 2009 |
| Beginning balance                                     | $ | 13,499 |  |   | $ | 10,211 |  |   | $ | 13,214 |  |
| Additions related to current period sales             | 27,900 |  |   | 20,466 |  |   | 12,573 |  |
| Warranty costs incurred in the current period         | (24,671 | ) |   | (17,450 | ) |   | (15,461 | ) |
| Accruals resulting from acquisitions                  | 178 |  |   | 160 |  |   | — |  |
| Adjustments to accruals related to prior period sales | (202 | ) |   | 112 |  |   | (115 | ) |
| Ending balance                                        | $ | 16,704 |  |   | $ | 13,499 |  |   | $ | 10,211 |  |

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|                                                          |
|----------------------------------------------------------|
|                                                          |  |  |  |  |  |  |  |  |  |  |  |
|                                                     | Fiscal |
|                                                     | 2011 |   | 2010 |   | 2009 |
| Weighted average shares outstanding—basic (1) | 24,924 |  |   | 24,718 |  |   | 24,281 |  |
| Dilutive effect of employee awards                       | 540 |  |   | 373 |  |   | — |  |
| Weighted average shares outstanding—diluted        | 25,464 |  |   | 25,091 |  |   | 24,281 |  |
| Net income (loss)                                        | $ | 93,238 |  |   | $ | 36,916 |  |   | $ | (35,319 | ) |
| Net income (loss)—basic                            | $ | 3.74 |  |   | $ | 1.49 |  |   | $ | (1.45 | ) |
| Net income (loss)—diluted                          | $ | 3.66 |  |   | $ | 1.47 |  |   | $ | (1.45 | ) |

|     |                                  |
|-----|----------------------------------|
| (1) | Net of unvested restricted stock |

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|                           |
|---------------------------|
|                           |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                      | SeveranceRelated |   | FacilitiesRelatedCharges |   | OtherRestructuringCosts |   | Total |
| Balances, October 3, 2009 | $ | 488 |  |   | $ | 357 |  |   | $ | 807 |  |   | $ | 1,652 |  |
| Provision                 | 1,411 |  |   | 3,823 |  |   | 3,134 |  |   | 8,368 |  |
| Payments and other        | (987 | ) |   | (4,163 | ) |   | (2,638 | ) |   | (7,788 | ) |
| Balances, October 2, 2010 | 912 |  |   | 17 |  |   | 1,303 |  |   | 2,232 |  |
| Provision                 | 218 |  |   | — |  |   | 680 |  |   | 898 |  |
| Payments and other        | (1,130 | ) |   | (17 | ) |   | (1,349 | ) |   | (2,496 | ) |
| Balances, October 1, 2011 | $ | — |  |   | $ | — |  |   | $ | 634 |  |   | $ | 634 |  |

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|                                                      |
|------------------------------------------------------|
|                                                      |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                 |   | By Segment |   |   |
|                                                 |   | Commercial Lasers and Components |   | Specialty Laser Systems |   | Total |
| Costs incurred and charged to expense in fiscal 2011 |   | $ | 898 |  |   | $ | — |  |   | $ | 898 |  |
| Costs incurred and charged to expense in fiscal 2010 |   | 8,368 |  |   | — |  |   | 8,368 |  |
| Costs incurred and charged to expense in fiscal 2009 |   | 8,674 |  |   | 6,763 |  |   | 15,437 |  |
| Costs incurred and charged to expense in fiscal 2008 |   | 4,160 |  |   | 1,644 |  |   | 5,804 |  |
| Cumulative costs incurred to date                    |   | $ | 22,100 |  |   | $ | 8,407 |  |   | $ | 30,507 |  |

|                        |
|------------------------|
|                        |  |  |  |
| Tangible assets        | $ | 4,617 |  |
| Goodwill               | 5,807 |  |
| Intangible assets:     |   |
| Existing technology    | 3,120 |  |
| In-process R&D     | 570 |  |
| Customer lists         | 1,880 |  |
| Trade name             | 410 |  |
| Non-compete agreements | 60 |  |
| Liabilities assumed    | (1,965 | ) |
| Total                  | $ | 14,499 |  |

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|                        |
|------------------------|
|                        |  |  |  |
| Tangible assets        | $ | 1,132 |  |
| Goodwill               | 3,841 |  |
| Intangible assets:     |   |
| Existing technology    | 2,130 |  |
| In-process R&D     | 650 |  |
| Customer lists         | 360 |  |
| Trade name             | 140 |  |
| Order backlog          | 30 |  |
| Non-compete agreements | 10 |  |
| Liabilities assumed    | (2,371 | ) |
| Total                  | $ | 5,922 |  |

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|                        |
|------------------------|
|                        |  |  |  |
| Tangible assets        | $ | 9,770 |  |
| Goodwill               | 2,580 |  |
| Intangible assets:     |   |
| Existing technology    | 610 |  |
| Production know-how    | 910 |  |
| Customer lists         | 3,170 |  |
| Non-compete agreements | 60 |  |
| Order backlog          | 600 |  |
| Liabilities assumed    | (2,700 | ) |
| Total                  | $ | 15,000 |  |

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|                                                           |
|-----------------------------------------------------------|
|                                                           |  |  |  |  |  |  |  |  |  |  |  |
|                                                      | Quoted Prices inActive Marketsfor IdenticalAssets |   | SignificantOtherObservableInputs |   | Total FairValue |
|                                                      | (Level 1) |  |   | (Level 2) |  |   |   |  |
| Money market fund deposits(1)                             | $ | 8,135 |  |   | $ | — |  |   | $ | 8,135 |  |
| Certificates of deposit(2)                                | — |  |   | 65,941 |  |   | 65,941 |  |
| U.S. and international government obligations(3)          | — |  |   | 62,079 |  |   | 62,079 |  |
| Corporate notes and obligations(4)                        | — |  |   | 48,967 |  |   | 48,967 |  |
| Foreign currency contracts(5)                             | — |  |   | 181 |  |   | 181 |  |
| Mutual funds—Deferred comp and supplemental plan(6) | 7,830 |  |   | — |  |   | 7,830 |  |

|     |                                                                          |
|-----|--------------------------------------------------------------------------|
| (1) | Included in cash and cash equivalents on the Consolidated Balance Sheet. |

|     |                                                                                                                                         |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Includes $59,431 recorded in cash and cash equivalents and $6,510 recorded in short-term investments on the Consolidated Balance Sheet. |

|     |                                                                                                                                         |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------|
| (3) | Includes $60,978 recorded in cash and cash equivalents and $1,101 recorded in short-term investments on the Consolidated Balance Sheet. |

|     |                                                                                                                                         |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------|
| (4) | Includes $3,436 recorded in cash and cash equivalents and $45,531 recorded in short-term investments on the Consolidated Balance Sheet. |

|     |                                                                                                                                                                 |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (5) | Includes $578 recorded in prepaid expenses and other assets and $397 recorded in other current liabilities on the Consolidated Balance Sheet (see Note 7). |

|     |                                                                                                                                                         |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------|
| (6) | Includes $2,844 recorded in prepaid expenses and other assets and $4,986 recorded in other assets on the Consolidated Balance Sheet (see Note 14). |

|                                                            |
|------------------------------------------------------------|
|                                                            |  |  |  |  |  |  |  |  |  |  |  |
|                                                       | Quoted Prices inActive Marketsfor IdenticalAssets |   | SignificantOtherObservableInputs |   | Total FairValue |
|                                                       | (Level 1) |   | (Level 2) |   |   |
| Money market fund deposits(1)                              | $ | 39,677 |  |   | $ | — |  |   | $ | 39,677 |  |
| Certificates of deposit(1)                                 | — |  |   | 90,986 |  |   | 90,986 |  |
| U.S. and international government obligations(2)           | — |  |   | 92,298 |  |   | 92,298 |  |
| Corporate notes and obligations(3)                         | — |  |   | 15,445 |  |   | 15,445 |  |
| Commercial paper(4)                                        | — |  |   | 7,000 |  |   | 7,000 |  |
| Foreign currency contracts(5)                              | — |  |   | 1,401 |  |   | 1,401 |  |
| Mutual funds—Deferred comp and supplemental plans(6) | 6,711 |  |   | — |  |   | 6,711 |  |

----

Table of Contents

|     |                                                                          |
|-----|--------------------------------------------------------------------------|
| (1) | Included in cash and cash equivalents on the Consolidated Balance Sheet. |

|     |                                                                                                                                         |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Includes $90,299 recorded in cash and cash equivalents and $1,999 recorded in short-term investments on the Consolidated Balance Sheet. |

|     |                                                                                                                                         |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------|
| (3) | Includes $1,303 recorded in cash and cash equivalents and $14,142 recorded in short-term investments on the Consolidated Balance Sheet. |

|     |                                                                                                                                        |
|-----|----------------------------------------------------------------------------------------------------------------------------------------|
| (4) | Includes $5,750 recorded in cash and cash equivalents and $1,250 recorded in short-term investments on the Consolidated Balance Sheet. |

|     |                                                                                                                                                                   |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (5) | Includes $1,636 recorded in prepaid expenses and other assets and $235 recorded in other current liabilities on the Consolidated Balance Sheet (see Note 7). |

|     |                                                                                                                                                         |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------|
| (6) | Includes $2,340 recorded in prepaid expenses and other assets and $4,371 recorded in other assets on the Consolidated Balance Sheet (see Note 14). |

|                                      |
|--------------------------------------|
|                                      |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                 | Fiscal 2011 Year-end |
|                                 | Cost Basis |   | Unrealized Gains |   | Unrealized Losses |   | Fair Value |
| Cash and cash equivalents            | $ | 166,931 |  |   | $ | 131 |  |   | $ | (1 | ) |   | $ | 167,061 |  |
| Short-term investments:              |   |   |   |   |   |   |   |
| Available-for-sale securities:       |   |   |   |   |   |   |   |
| Certificates of deposit              | $ | 6,500 |  |   | $ | 10 |  |   | $ | — |  |   | $ | 6,510 |  |
| International government obligations | 1,101 |  |   | 1 |  |   | (1 | ) |   | 1,101 |  |
| Corporate notes and obligations      | 45,282 |  |   | 275 |  |   | (26 | ) |   | 45,531 |  |
| Total short-term investments         | $ | 52,883 |  |   | $ | 286 |  |   | $ | (27 | ) |   | $ | 53,142 |  |

|                                      |
|--------------------------------------|
|                                      |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                 | Fiscal 2010 Year-end |
|                                 | Cost Basis |   | Unrealized Gains |   | Unrealized Losses |   | Fair Value |
| Cash and cash equivalents            | $ | 246,004 |  |   | $ | 1 |  |   | $ | — |  |   | $ | 246,005 |  |
| Less: restricted cash                | (625 | ) |   |   |  |   |   |  |   | (625 | ) |
|                                 | $ | 245,379 |  |   |   |  |   |   |  |   | $ | 245,380 |  |
| Short-term investments:              |   |   |   |   |   |   |   |
| Available-for-sale securities:       |   |   |   |   |   |   |   |
| Commercial paper                     | $ | 1,250 |  |   | $ | — |  |   | $ | — |  |   | $ | 1,250 |  |
| U.S. Treasury and agency obligations | 1,999 |  |   | — |  |   | — |  |   | 1,999 |  |
| Corporate notes and obligations      | 14,062 |  |   | 82 |  |   | (2 | ) |   | 14,142 |  |
| Total short-term investments         | $ | 17,311 |  |   | $ | 82 |  |   | $ | (2 | ) |   | $ | 17,391 |  |

----

Table of Contents

|                                                         |
|---------------------------------------------------------|
|                                                         |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                    | Fiscal Year-end |
|                                                    | 2011 |   | 2010 |
|                                                    | Amortized Cost |   | Estimated Fair Value |   | Amortized Cost |   | Estimated Fair Value |
| Due in less than 1 year                            | $ | 46,383 |  |   | $ | 46,632 |  |   | $ | 17,307 |  |   | $ | 17,387 |  |
| Due beyond 10 years                                | — |  |   | — |  |   | 4 |  |   | 4 |  |
| Total investments in available-for-sale debt securities | $ | 46,383 |  |   | $ | 46,632 |  |   | $ | 17,311 |  |   | $ | 17,391 |  |

|                                         |
|-----------------------------------------|
|                                         |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                    | U.S. Notional Contract Value |   | U.S. Notional Fair Value |
|                                    | October 1, 2011 |   | October 2, 2010 |   | October 1, 2011 |   | October 2, 2010 |
| Euro currency hedge contracts:          |   |   |   |   |   |   |   |
| Purchase                                | $ | 42,488 |  |   | $ | 25,686 |  |   | $ | 42,103 |  |   | $ | 27,320 |  |
| Sell                                    | — |  |   | — |  |   | — |  |   | — |  |
| Net                                     | $ | 42,488 |  |   | $ | 25,686 |  |   | $ | 42,103 |  |   | $ | 27,320 |  |
| Other foreign currency hedge contracts: |   |   |   |   |   |   |   |
| Purchase                                | $ | 2,351 |  |   | $ | 4,843 |  |   | $ | 2,355 |  |   | $ | 4,845 |  |
| Sell                                    | (16,783 | ) |   | (9,444 | ) |   | (16,221 | ) |   | (9,679 | ) |
| Net                                     | $ | (14,432 | ) |   | $ | (4,601 | ) |   | $ | (13,866 | ) |   | $ | (4,834 | ) |

----

Table of Contents

|                                                   |
|---------------------------------------------------|
|                                                   |  |  |  |  |
|                                              |   | Amount of Gain or (Loss)Recognizedin Income on Derivatives |
|                                              | Location of LossRecognized inIncome on Derivatives | Fiscal Year EndedOctober 1, 2011 |
| Derivatives not designated as hedging instruments |   |   |
| Foreign exchange contracts                        | Other income (expense) | $ | 14 |  |

|                                                   |
|---------------------------------------------------|
|                                                   |  |  |  |  |
|                                              |   | Amount of Gain or (Loss)Recognizedin Income on Derivatives |
|                                              | Location of LossRecognized inIncome on Derivatives | Fiscal Year EndedOctober 2, 2010 |
| Derivatives not designated as hedging instruments |   |   |
| Foreign exchange contracts                        | Other income (expense) | $ | 203 |  |

----

Table of Contents

|                                    |
|------------------------------------|
|                                    |  |  |  |  |  |  |  |  |  |  |  |
|                               | CommercialLasers andComponents (1) |   | SpecialtyLaserSystems (2) |   | Total |
| Balance as of October 3, 2009      | $ | — |  |   | $ | 66,967 |  |   | $ | 66,967 |  |
| Additions (see Note 4)        | 6,421 |  |   | — |  |   | 6,421 |  |
| Translation adjustments and other  | (57 | ) |   | (2,535 | ) |   | (2,592 | ) |
| Balance as of October 2, 2010 | 6,364 |  |   | 64,432 |  |   | 70,796 |  |
| Additions (see Note 4)        | — |  |   | 5,807 |  |   | 5,807 |  |
| Translation adjustments and other  | 1 |  |   | (650 | ) |   | (649 | ) |
| Balance as of October 1, 2011 | $ | 6,365 |  |   | $ | 69,589 |  |   | $ | 75,954 |  |

|                                     |
|-------------------------------------|
|                                     |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                | Fiscal 2011 Year-end |   | Fiscal 2010 Year-end |
|                                | GrossCarryingAmount |   | AccumulatedAmortization |   | Net |   | GrossCarryingAmount |   | AccumulatedAmortization |   | Net |
| Existing technology                 | $ | 52,283 |  |   | $ | (41,615 | ) |   | $ | 10,668 |  |   | $ | 56,194 |  |   | $ | (43,666 | ) |   | $ | 12,528 |  |
| Patents                             | 7,246 |  |   | (7,220 | ) |   | 26 |  |   | 9,852 |  |   | (9,326 | ) |   | 526 |  |
| Order backlog                       | — |  |   | — |  |   | — |  |   | 5,361 |  |   | (5,054 | ) |   | 307 |  |
| Customer lists                      | 9,807 |  |   | (5,142 | ) |   | 4,665 |  |   | 8,808 |  |   | (4,635 | ) |   | 4,173 |  |
| Trade name                          | 3,566 |  |   | (2,504 | ) |   | 1,062 |  |   | 3,766 |  |   | (2,666 | ) |   | 1,100 |  |
| Non-compete agreement               | 837 |  |   | (784 | ) |   | 53 |  |   | 1,616 |  |   | (1,583 | ) |   | 33 |  |
| Production know-how                 | 910 |  |   | (621 | ) |   | 289 |  |   | 910 |  |   | (296 | ) |   | 614 |  |
| In-process research and development | 1,217 |  |   | — |  |   | 1,217 |  |   | 650 |  |   | — |  |   | 650 |  |
| Total                               | $ | 75,866 |  |   | $ | (57,886 | ) |   | $ | 17,980 |  |   | $ | 87,157 |  |   | $ | (67,226 | ) |   | $ | 19,931 |  |

----

Table of Contents

|            |
|------------|
|            |  |  |  |
|       | EstimatedAmortizationExpense |
| 2012       | $ | 6,839 |  |
| 2013       | 4,500 |  |
| 2014       | 3,366 |  |
| 2015       | 2,001 |  |
| 2016       | 1,184 |  |
| Thereafter | 90 |  |
| Total      | $ | 17,980 |  |

|                                         |
|-----------------------------------------|
|                                         |  |  |  |  |  |  |  |
|                                    | Fiscal Year-end |
|                                    | 2011 |   | 2010 |
| Prepaid and refundable income taxes     | $ | 9,193 |  |   | $ | 8,407 |  |
| Prepaid expenses and other              | 35,771 |  |   | 26,595 |  |
| Total prepaid expenses and other assets | $ | 44,964 |  |   | $ | 35,002 |  |

|                                                                         |
|-------------------------------------------------------------------------|
|                                                                         |  |  |  |  |  |  |  |
|                                                                    | Fiscal Year-end |
|                                                                    | 2011 |   | 2010 |
| Assets related to deferred compensation arrangements (see Note 14) | $ | 22,737 |  |   | $ | 21,418 |  |
| Deferred tax assets                                                     | 37,156 |  |   | 53,219 |  |
| Other assets                                                            | 4,289 |  |   | 4,884 |  |
| Total other assets                                                      | $ | 64,182 |  |   | $ | 79,521 |  |

|                                             |
|---------------------------------------------|
|                                             |  |  |  |  |  |  |  |
|                                        | Fiscal Year-end |
|                                        | 2011 |   | 2010 |
| Accrued payroll and benefits                | $ | 39,639 |  |   | $ | 35,716 |  |
| Accrued expenses and other                  | 12,473 |  |   | 9,947 |  |
| Reserve for warranty                        | 16,704 |  |   | 13,499 |  |
| Other taxes payable                         | 11,067 |  |   | 10,095 |  |
| Customer deposits                           | 3,210 |  |   | 2,938 |  |
| Accrued restructuring charges (Note 3) | 634 |  |   | 2,232 |  |
| Deferred income                             | 14,893 |  |   | 13,471 |  |
| Total other current liabilities             | $ | 98,620 |  |   | $ | 87,898 |  |

----

Table of Contents

|                                                          |
|----------------------------------------------------------|
|                                                          |  |  |  |  |  |  |  |
|                                                     | Fiscal Year-end |
|                                                     | 2011 |   | 2010 |
| Long-term taxes payable                                  | $ | 27,775 |  |   | $ | 42,902 |  |
| Deferred compensation (see Note 14)                 | 22,685 |  |   | 21,927 |  |
| Deferred tax liabilities                                 | 2,194 |  |   | 6,231 |  |
| Deferred income                                          | 2,636 |  |   | 1,786 |  |
| Asset retirement obligations liability (see Note 2) | 1,878 |  |   | 1,409 |  |
| Other long-term liabilities                              | 5,673 |  |   | 5,433 |  |
| Total other long-term liabilities                        | $ | 62,841 |  |   | $ | 79,688 |  |

|                       |
|-----------------------|
|                       |  |  |  |  |  |  |  |
|                  | Fiscal Year-end |
|                  | 2011 |   | 2010 |
| Capital leases        | $ | 34 |  |   | $ | 51 |  |
| Current portion       | (15 | ) |   | (18 | ) |
| Long-term obligations | $ | 19 |  |   | $ | 33 |  |

|            |
|------------|
|            |  |  |  |
| Fiscal     |   |
| 2012       | $ | 8,465 |  |
| 2013       | 7,039 |  |
| 2014       | 5,523 |  |
| 2015       | 4,596 |  |
| 2016       | 4,400 |  |
| Thereafter | 13,822 |  |
| Total      | $ | 43,845 |  |

----

Table of Contents

----

Table of Contents

|                                                  |
|--------------------------------------------------|
|                                                  |  |  |  |  |  |  |  |
|                                             | Fiscal Year-end |
|                                             | 2011 |   | 2010 |
| Cash surrender value of life insurance contracts | $ | 17,751 |  |   | $ | 17,047 |  |
| Fair value of mutual funds                       | 7,830 |   | 6,711 |
| Total assets                                     | $ | 25,581 |  |   | $ | 23,758 |  |
| Total assets, included in:                       |   |  |   |   |  |
| Prepaid expenses and other assets                | $ | 2,844 |  |   | $ | 2,340 |  |
| Other assets                                     | 22,737 |  |   | 21,418 |  |
| Total assets                                     | $ | 25,581 |  |   | $ | 23,758 |  |

|                                                     |
|-----------------------------------------------------|
|                                                     |  |  |  |  |  |  |  |
|                                                | Fiscal Year-end |
|                                                | 2011 |   | 2010 |
| Total deferred compensation liability, included in: |   |   |   |
| Other current liabilities                           | $ | 2,844 |  |   | $ | 2,340 |  |
| Other long-term liabilities                         | 22,685 |  |   | 21,927 |  |
| Total deferred compensation liability               | $ | 25,529 |  |   | $ | 24,267 |  |

----

Table of Contents

|         |                                                                                              |
|---------|----------------------------------------------------------------------------------------------|
| • | The service based restricted stock awards generally vest three years from the date of grant. |

|         |                                                                                                                                 |
|---------|---------------------------------------------------------------------------------------------------------------------------------|
| • | The service based restricted stock unit awards are generally subject to annual vesting over three years from the date of grant. |

|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | The market-based performance restricted stock unit award grants are generally either subject to annual vesting overthreeyears from the date of grant orsubject to a single vest measurement three years from the date of grant, depending upon achievement of performance measurements ("Performance RSUs") ") based on the performance of the Company's Total Shareholder Returns (as defined) compared with the performance of the Russell 2000 Index. |

----

Table of Contents

|                                       |
|---------------------------------------|
|                                       |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                  | Employee StockOption Plans |   | Employee StockPurchase Plans |
|                                  | Fiscal |   | Fiscal |
|                                  | 2011 |   | 2010 |   | 2009 |   | 2011 |   | 2010 |   | 2009 |
| Expected life in years                | 6.0 |  |   | 4.6 |  |   | 4.2 |  |   | 0.5 |  |   | 0.5 |  |   | 0.5 |  |
| Expected volatility                   | 36.1 | % |   | 33.0 | % |   | 48.0 | % |   | 32.8 | % |   | 33.5 | % |   | 50.7 | % |
| Risk-free interest rate               | 1.1 | % |   | 2.0 | % |   | 2.0 | % |   | 0.1 | % |   | 0.2 | % |   | 0.8 | % |
| Expected dividends                    | — |  |   | — |  |   | — |  |   | — |  |   | — |  |   | — |  |
| Weighted average fair value per share | $16.26 |   | $ | 8.27 |  |   | $ | 8.95 |  |   | $12.50 |   | $ | 7.27 |  |   | $ | 6.50 |  |

|                         |
|-------------------------|
|                         |  |  |
| Risk-free interest rate | 0.65 | % |
| Volatility              | 38.8 | % |

|                                     |
|-------------------------------------|
|                                     |  |  |  |  |  |  |  |  |  |  |  |
|                                | Fiscal 2011 |   | Fiscal 2010 |   | Fiscal 2009 |
| Cost of sales                       | $ | 1,331 |  |   | $ | 949 |  |   | $ | 753 |  |
| Research and development            | 1,474 |  |   | 1,174 |  |   | 933 |  |
| Selling, general and administrative | 10,158 |  |   | 6,333 |  |   | 5,199 |  |
| Income tax benefit                  | (3,802 | ) |   | (1,610 | ) |   | (1,084 | ) |
|                                | $ | 9,161 |  |   | $ | 6,846 |  |   | $ | 5,801 |  |

----

Table of Contents

----

Table of Contents

|                                                     |
|-----------------------------------------------------|
|                                                     |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                | Number ofShares |   | WeightedAverageExercise PricePer Share |   | WeightedAverageRemainingContractualTerm in Years |   | AggregateIntrinsicValue |
| Outstanding at September 28, 2008              | 2,880 |  |   | $ | 30.31 |  |   |   |  |   |   |  |
| Granted                                             | 499 |  |   | 22.30 |  |   |   |  |   |   |  |
| Exercised                                           | (9 | ) |   | 25.37 |  |   |   |  |   |   |  |
| Forfeitures                                         | (26 | ) |   | 25.94 |  |   |   |  |   |   |  |
| Expirations                                         | (850 | ) |   | 28.34 |  |   |   |  |   |   |  |
| Outstanding at October 3, 2009                 | 2,494 |  |   | $ | 29.44 |  |   | 3.4 |  |   | $ | 562 |  |
| Exercisable at October 3, 2009                 | 1,968 |  |   | $ | 31.23 |  |   | 2.7 |  |   | $ | 147 |  |
| Outstanding at October 3, 2009                 | 2,494 |  |   | $ | 29.44 |  |   |   |  |   |   |  |
| Granted                                             | 476 |  |   | 26.59 |  |   |   |  |   |   |  |
| Exercised                                           | (1,004 | ) |   | 29.09 |  |   |   |  |   |   |  |
| Forfeitures                                         | (38 | ) |   | 24.66 |  |   |   |  |   |   |  |
| Expirations                                         | (35 | ) |   | 31.95 |  |   |   |  |   |   |  |
| Outstanding at October 2, 2010                 | 1,893 |  |   | $ | 28.96 |  |   | 4.0 |  |   | $ | 21,279 |  |
| Exercisable at October 2, 2010                 | 1,118 |  |   | $ | 31.69 |  |   | 2.8 |  |   | $ | 9,520 |  |
| Outstanding at October 2, 2010                 | 1,893 |  |   | $ | 28.96 |  |   |   |  |   |   |  |
| Granted                                             | 24 |  |   | 44.74 |  |   |   |  |   |   |  |
| Exercised                                           | (975 | ) |   | 30.51 |  |   |   |  |   |   |  |
| Forfeitures                                         | (21 | ) |   | 24.97 |  |   |   |  |   |   |  |
| Expirations                                         | (4 | ) |   | 33.95 |  |   |   |  |   |   |  |
| Outstanding at October 1, 2011                 | 917 |  |   | $ | 27.80 |  |   | 4.2 |  |   | $ | 13,952 |  |
| Vested and expected to vest at October 1, 2011 | 907 |  |   | $ | 27.76 |  |   | 4.2 |  |   | $ | 13,834 |  |
| Exercisable at October 1, 2011                 | 463 |  |   | $ | 29.19 |  |   | 3.5 |  |   | $ | 6,378 |  |

----

Table of Contents

|                          |
|--------------------------|
|                          |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                     | Options Outstanding |   | Options Exercisable |
| Range of Exercise Prices | Number ofShares |   | WeightedAverageExercisePrice perShare |   | WeightedAverageRemainingContractualLife (Years) |   | Number ofShares |   | WeightedAverageExercisePrice perShare |
| $15.21 - $22.98     | 47,884 |  |   | $ | 18.55 |  |   | 6.73 |  |   | 34,600 |  |   | $ | 18.08 |  |
| $23.16 - $23.16     | 186,852 |  |   | 23.16 |  |   | 3.13 |  |   | 62,483 |  |   | 23.16 |  |
| $26.16 - $26.16     | 347,578 |  |   | 26.16 |  |   | 5.14 |  |   | 72,291 |  |   | 26.16 |  |
| $27.93 - $32.02     | 54,800 |  |   | 30.21 |  |   | 7.49 |  |   | 39,800 |  |   | 29.54 |  |
| $32.10 - $32.10     | 27,650 |  |   | 32.10 |  |   | 0.70 |  |   | 27,650 |  |   | 32.10 |  |
| $32.95 - $32.95     | 201,460 |  |   | 32.95 |  |   | 2.01 |  |   | 201,460 |  |   | 32.95 |  |
| $33.71 - $33.71     | 12,000 |  |   | 33.71 |  |   | 3.52 |  |   | 12,000 |  |   | 33.71 |  |
| $35.01 - $35.01     | 12,000 |  |   | 35.01 |  |   | 4.49 |  |   | 12,000 |  |   | 35.01 |  |
| $35.36 - $35.36     | 3,000 |  |   | 35.36 |  |   | 5.67 |  |   | 1,000 |  |   | 35.36 |  |
| $44.74 - $44.74          | 24,000 |  |   | 44.74 |  |   | 9.97 |  |   | — |  |   | — |  |
| $15.21 - $44.74     | 917,224 |  |   | $ | 27.80 |  |   | 4.23 |  |   | 463,284 |  |   | $ | 29.19 |  |

|                                            |
|--------------------------------------------|
|                                            |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                       | Time Based Restricted Stock Units |   | Market-Based Performance Restricted Stock Units |
|                                       | Number ofShares(1) |   | WeightedAverageGrant DateFair Value |   | Number ofShares(2) |   | WeightedAverageGrant DateFair Value |
| Nonvested stock at September 27, 2008 | 341 |  |   | $ | 29.70 |  |   | — |  |   | $ | — |  |
| Granted                                    | 178 |  |   | 22.38 |  |   | — |  |   | — |  |
| Vested                                     | (112 | ) |   | 30.72 |  |   | — |  |   | — |  |
| Forfeited                                  | (50 | ) |   | 30.22 |  |   | — |  |   | — |  |
| Nonvested stock at October 3, 2009    | 357 |  |   | $ | 25.66 |  |   | — |  |   | $ | — |  |
| Granted                                    | 245 |  |   | 26.73 |  |   | — |  |   | — |  |
| Vested                                     | (104 | ) |   | 25.87 |  |   | — |  |   | — |  |
| Forfeited                                  | (17 | ) |   | 23.87 |  |   | — |  |   | — |  |
| Nonvested stock at October 2, 2010    | 481 |  |   | $ | 26.22 |  |   | — |  |   | $ | — |  |
| Granted                                    | 191 |  |   | 45.44 |  |   | 101 |  |   | 49.77 |  |
| Vested                                     | (183 | ) |   | 26.17 |  |   | — |  |   | — |  |
| Forfeited                                  | (85 | ) |   | 29.20 |  |   | — |  |   | — |  |
| Nonvested stock at October 1, 2011    | 404 |  |   | $ | 34.71 |  |   | 101 |  |   | $ | 49.77 |  |

|     |                                                               |
|-----|---------------------------------------------------------------|
| (1) | Service-based restricted stock vested during each fiscal year |

|     |                                                                                                                                                             |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Performance-based awards and units included at 100% of target goal; under the terms of the awards, the recipient may earn between 0% and 200% of the award. |

----

Table of Contents

|                                      |
|--------------------------------------|
|                                      |  |  |  |
| Balance, October 3, 2009        | $ | (85 | ) |
| Changes in fair value of derivatives | — |  |
| Net losses reclassified from OCI     | 85 |  |
| Balance, October 2, 2010        | — |  |
| Changes in fair value of derivatives | — |  |
| Net losses reclassified from OCI     | — |  |
| Balance, October 1, 2011        | $ | — |  |

|                                                                      |
|----------------------------------------------------------------------|
|                                                                      |  |  |  |  |  |  |  |  |  |  |  |
|                                                                 | Fiscal |
|                                                                 | 2011 |   | 2010 |   | 2009 |
| Foreign exchange gain (loss)                                         | $ | 1,457 |  |   | $ | (1,417 | ) |   | $ | (1,101 | ) |
| Translation adjustment related to dissolution of Finland (1)         | 6,511 |  |   | — |  |   | — |  |
| Japan consumption tax benefit (2)                                    | — |  |   | — |  |   | 2,497 |  |
| Gain (loss) on deferred compensation investments, net (Note 14) | 3,149 |  |   | 756 |  |   | (4,305 | ) |
| Other—net                                                      | (59 | ) |   | 145 |  |   | (46 | ) |
| Other income (expense), net                                          | $ | 11,058 |  |   | $ | (516 | ) |   | $ | (2,955 | ) |

|     |                                                                                                                                                                                                                                                                                                                      |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1) | In the second quarter of fiscal 2011, the Company had substantially completed the liquidation of its Finland operations and recognized in other income the accumulated translation gains for this subsidiary previously recorded in accumulated other comprehensive income (loss) on the consolidated balance sheet. |

|     |                                                                                                                                                               |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | The Japanese consumption tax (JCT) benefit was due to a two-year exemption, which ended in September 2009, from the JCT registration and filing requirements. |

----

Table of Contents

|                                           |
|-------------------------------------------|
|                                           |  |  |  |  |  |  |  |  |  |  |  |
|                                      | Fiscal |
|                                      | 2011 |   | 2010 |   | 2009 |
| Currently payable:                        |   |   |   |   |   |
| Federal                                   | $ | (14,408 | ) |   | $ | (7,776 | ) |   | $ | 735 |  |
| State                                     | 677 |  |   | (551 | ) |   | 103 |  |
| Foreign                                   | 31,098 |  |   | 17,967 |  |   | 10,154 |  |
|                                      | 17,367 |  |   | 9,640 |  |   | 10,992 |  |
| Deferred:                                 |   |   |   |   |   |
| Federal                                   | 10,325 |  |   | 10,897 |  |   | (10,126 | ) |
| State                                     | 2,358 |  |   | 1,418 |  |   | (537 | ) |
| Foreign                                   | 541 |  |   | (892 | ) |   | (865 | ) |
|                                      | 13,224 |  |   | 11,423 |  |   | (11,528 | ) |
| Provision for (benefit from) income taxes | $ | 30,591 |  |   | $ | 21,063 |  |   | $ | (536 | ) |

|                                   |
|-----------------------------------|
|                                   |  |  |  |  |  |  |  |  |  |  |  |
|                              | Fiscal |
|                              | 2011 |   | 2010 |   | 2009 |
| United States                     | $ | 32,993 |  |   | $ | 9,004 |  |   | $ | (56,043 | ) |
| Foreign                           | 90,836 |  |   | 48,975 |  |   | 20,188 |  |
| Income (loss) before income taxes | $ | 123,829 |  |   | $ | 57,979 |  |   | $ | (35,855 | ) |

|                                                           |
|-----------------------------------------------------------|
|                                                           |  |  |  |  |  |  |  |  |  |  |  |
|                                                      | Fiscal |
|                                                      | 2011 |   | 2010 |   | 2009 |
| Federal statutory tax expense (benefit)                   | $ | 43,340 |  |   | $ | 20,293 |  |   | $ | (12,549 | ) |
| Valuation allowance                                       | 1,456 |  |   | 569 |  |   | 6,756 |  |
| Foreign taxes at rates less than U.S. rates, net          | (2,818 | ) |   | (202 | ) |   | (403 | ) |
| Currency translation adjustments recognized               | (2,424 | ) |   | (490 | ) |   | — |  |
| Stock-based compensation                                  | 885 |  |   | 1,313 |  |   | 1,875 |  |
| State income taxes, net of federal income tax benefit     | 2,409 |  |   | 1,104 |  |   | (1,376 | ) |
| Research and development credit                           | (2,752 | ) |   | (824 | ) |   | (2,525 | ) |
| Impairment of goodwill                                    | — |  |   | — |  |   | 6,750 |  |
| Deferred compensation                                     | (759 | ) |   | (210 | ) |   | 944 |  |
| Release of unrecognized tax benefits                      | (7,090 | ) |   | (84 | ) |   | — |  |
| Release of interest accrued for unrecognized tax benefits | (2,672 | ) |   | (1,241 | ) |   | — |  |
| Other                                                     | 1,016 |  |   | 835 |  |   | (8 | ) |
| Provision for (benefit from) income taxes                 | $ | 30,591 |  |   | $ | 21,063 |  |   | $ | (536 | ) |
| Effective tax rate                                        | 24.7 | % |   | 36.3 | % |   | 1.5 | % |

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Table of Contents

|                                                             |
|-------------------------------------------------------------|
|                                                             |  |  |  |  |  |  |  |
|                                                        | Fiscal year-end |
|                                                        | 2011 |   | 2010 |
| Deferred tax assets:                                        |   |   |   |
| Reserves and accruals not currently deductible              | $ | 26,580 |  |   | $ | 27,229 |  |
| Operating loss carryforwards and tax credits                | 55,950 |  |   | 61,033 |  |
| Capital loss carryforwards                                  | 409 |  |   | 408 |  |
| Deferred service revenue                                    | 2,018 |  |   | 2,095 |  |
| Depreciation and amortization                               | 1,604 |  |   | 2,778 |  |
| Inventory capitalization                                    | 1,795 |  |   | 910 |  |
| Stock-based compensation                                    | 6,162 |  |   | 7,369 |  |
| Competent authority offset to transfer pricing tax reserves | 9,513 |  |   | 16,610 |  |
| Accumulated translation adjustment                          | 507 |  |   | — |  |
| Other                                                       | 137 |  |   | (1,107 | ) |
|                                                        | 104,675 |  |   | 117,325 |  |
| Valuation allowance                                         | (8,831 | ) |   | (7,377 | ) |
|                                                        | 95,844 |  |   | 109,948 |  |
| Deferred tax liabilities:                                   |   |   |   |
| Gain on issuance of stock by subsidiary                     | 21,131 |  |   | 22,660 |  |
| Depreciation and amortization                               | 9,149 |  |   | 6,755 |  |
| Accumulated translation adjustment                          | — |  |   | 4,221 |  |
| Other                                                       | 11,188 |  |   | 11,274 |  |
|                                                        | 41,468 |  |   | 44,910 |  |
| Net deferred tax assets                                     | $ | 54,376 |  |   | $ | 65,038 |  |

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Table of Contents

|                                             |
|---------------------------------------------|
|                                             |  |  |  |  |  |  |  |
|                                        | Fiscal year-end |
|                                        | 2011 |   | 2010 |
| Current deferred income tax assets          | $ | 22,057 |  |   | $ | 20,050 |  |
| Current deferred income tax liabilities     | (2,643 | ) |   | (2,000 | ) |
| Non-current deferred income tax assets      | 37,156 |  |   | 53,219 |  |
| Non-current deferred income tax liabilities | (2,194 | ) |   | (6,231 | ) |
| Net deferred tax assets                     | $ | 54,376 |  |   | $ | 65,038 |  |

|         |                                                                                                                                                                                                                                                                                                                                                           |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Foreign net operating loss carryforwards are $11.4 million, of which $9.3 million have no expiration date and of which $2.0 million will expire in fiscal years 2019 to 2030.  A valuation allowance totaling $11.2 million has been recorded against the foreign net operating loss carryforwards since the recovery of the carryforwards are uncertain. |

|         |                                                                                                                                                                                                                                                                                                                                                                            |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Federal capital loss carryforwards of $1.0 million which will expire in fiscal year 2012 to 2015. State capital loss carryforwards of $1.0 million which will expire in fiscal 2012 to 2015. Full valuation allowances have been recorded against the federal capital loss and the state capital loss carryforwards since the recovery of the carryforwards are uncertain. |

|         |                                                                                                                                                                                                                                                                                                                                                                                            |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| • | Federal R&D credit carryforwards of $10.9 million which will expire in fiscal years 2025 to 2031. California R&D credit carryforwards of $15.1 million that have no expiration date. A valuation allowance totaling $4.4 million, net of federal benefit, has been recorded against California R&D credit carryforwards since the recovery of the carryforwards are uncertain. |

|         |                                                                                                           |
|---------|-----------------------------------------------------------------------------------------------------------|
| • | Federal foreign tax credit carryforwards of $17.5 million which will expire in fiscal years 2016 to 2019. |

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Table of Contents

|                                         |
|-----------------------------------------|
|                                         |  |  |  |  |  |  |  |  |  |  |  |
|                                    | Fiscal year-end |
|                                    | 2011 |   | 2010 |   | 2009 |
| Balance as of the beginning of the year | $ | 43,254 |  |   | $ | 50,370 |  |   | $ | 45,211 |  |
| Tax positions related to current year:  |   |   |   |   |   |
| Additions                               | 739 |  |   | 646 |  |   | 1,610 |  |
| Reductions                              | — |  |   | — |  |   | — |  |
| Tax positions related to prior year:    |   |   |   |   |   |
| Additions                               | 496 |  |   | — |  |   | 3,549 |  |
| Reductions                              | (1,125 | ) |   | (6,607 | ) |   | — |  |
| Settlements                             | (913 | ) |   | (874 | ) |   | — |  |
| Lapses in statutes of limitations       | (12,150 | ) |   | (281 | ) |   | — |  |
| Balance as of end of year               | $ | 30,301 |  |   | $ | 43,254 |  |   | $ | 50,370 |  |

|                                    |
|------------------------------------|
|                                    |  |
| United States—Federal        | 2005—forward |
| United States—Various States | 2001—forward |
| Netherlands                        | 2006—forward |
| Germany                            | 2006—forward |
| Japan                              | 2005—forward |
| United Kingdom                     | 2010—forward |

----

Table of Contents

|                                     |
|-------------------------------------|
|                                     |  |  |  |  |  |  |  |  |  |  |  |
|                                | Fiscal |
|                                | 2011 |   | 2010 |   | 2009 |
| Net sales:                          |   |   |   |   |   |
| Commercial Lasers and Components    | $ | 283,098 |  |   | $ | 208,691 |  |   | $ | 125,619 |  |
| Specialty Laser Systems             | 519,736 |  |   | 396,276 |  |   | 310,163 |  |
| Corporate and other                 | — |  |   | 100 |  |   | 100 |  |
| Total net sales                     | $ | 802,834 |  |   | $ | 605,067 |  |   | $ | 435,882 |  |
| Income (loss) from operations:      |   |   |   |   |   |
| Commercial Lasers and Components    | $ | 37,709 |  |   | $ | 2,472 |  |   | $ | (45,240 | ) |
| Specialty Laser Systems             | 116,383 |  |   | 85,002 |  |   | 31,751 |  |
| Corporate and other                 | (42,083 | ) |   | (30,594 | ) |   | (21,668 | ) |
| Total income (loss) from operations | $ | 112,009 |  |   | $ | 56,880 |  |   | $ | (35,157 | ) |

|                                                                      |
|----------------------------------------------------------------------|
|                                                                      |  |  |  |  |  |  |  |  |  |  |  |
|                                                                 | Fiscal |
| Reconciliation of Income (Loss) From Operations to Net Income (Loss) | 2011 |   | 2010 |   | 2009 |
| Total income (loss) from operations                                  | $ | 112,009 |  |   | $ | 56,880 |  |   | $ | (35,157 | ) |
| Total other income (expense), net                                    | 11,820 |  |   | 1,099 |  |   | (698 | ) |
| Income (loss) before income taxes                                    | 123,829 |  |   | 57,979 |  |   | (35,855 | ) |
| Provision for (benefit from) income taxes                            | 30,591 |  |   | 21,063 |  |   | (536 | ) |
| Net Income (loss)                                                    | $ | 93,238 |  |   | $ | 36,916 |  |   | $ | (35,319 | ) |

----

Table of Contents

|                               |
|-------------------------------|
|                               |  |  |  |  |  |  |  |  |  |  |  |
|                          | Fiscal |
| SALES                         | 2011 |   | 2010 |   | 2009 |
| United States                 | $ | 208,868 |  |   | $ | 196,633 |  |   | $ | 148,982 |  |
| Foreign countries:            |   |   |   |   |   |
| Japan                         | 166,911 |  |   | 103,009 |  |   | 79,709 |  |
| South Korea                   | 117,918 |  |   | 52,623 |  |   | 19,498 |  |
| Germany                       | 100,759 |  |   | 88,518 |  |   | 72,732 |  |
| Europe, other                 | 79,751 |  |   | 52,066 |  |   | 48,575 |  |
| Asia-Pacific, other           | 71,813 |  |   | 63,896 |  |   | 41,308 |  |
| Rest of World                 | 56,814 |  |   | 48,322 |  |   | 25,078 |  |
| Total foreign countries sales | 593,966 |  |   | 408,434 |  |   | 286,900 |  |
| Total sales                   | $ | 802,834 |  |   | $ | 605,067 |  |   | $ | 435,882 |  |

|                                           |
|-------------------------------------------|
|                                           |  |  |  |  |  |  |  |
|                                      | Fiscal Year-end |
| LONG-LIVED ASSETS                         | 2011 |   | 2010 |
| United States                             | $ | 81,955 |  |   | $ | 82,776 |  |
| Foreign countries:                        |   |   |   |
| Germany                                   | 39,832 |  |   | 26,561 |  |
| Europe, other                             | 3,189 |  |   | 2,795 |  |
| Asia-Pacific                              | 4,550 |  |   | 2,506 |  |
| Total foreign countries long-lived assets | 47,571 |  |   | 31,862 |  |
| Total long-lived assets                   | $ | 129,526 |  |   | $ | 114,638 |  |

----

Table of Contents

|                              |
|------------------------------|
|                              |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                         | FirstQuarter |   |   | SecondQuarter |   |   | ThirdQuarter |   |   | FourthQuarter |   |
| Fiscal 2011:                 |   |   |   |   |   |   |   |   |   |   |   |
| Net sales                    | $ | 183,111 |  |   |   | $ | 200,880 |  |   |   | $ | 210,882 |  |   |   | $ | 207,961 |  |   |
| Gross profit                 | 82,394 |  |   |   | 88,769 |  |   |   | 90,162 |  |   |   | 89,497 |  |   |
| Net income                   | 19,113 |  |  |   | 23,723 |  | (1) |   | 19,022 |  |  |   | 31,380 |  | (2) |
| Net income per basic share   | $ | 0.77 |  |   |   | $ | 0.94 |  |   |   | $ | 0.76 |  |   |   | $ | 1.27 |  |   |
| Net income per diluted share | $ | 0.76 |  |   |   | $ | 0.92 |  |   |   | $ | 0.74 |  |   |   | $ | 1.25 |  |   |
| Fiscal 2010:                 |   |   |   |   |   |   |   |   |   |   |   |
| Net sales                    | $ | 122,815 |  |   |   | $ | 149,157 |  |   |   | $ | 166,697 |  |   |   | $ | 166,398 |  |   |
| Gross profit                 | 51,032 |  |   |   | 65,613 |  |   |   | 74,347 |  |   |   | 69,819 |  |   |
| Net loss                     | 4,179 |  | (3) |   | 8,480 |  | (4) |   | 14,404 |  | (5) |   | 9,853 |  | (6) |
| Net loss per basic share     | $ | 0.17 |  |   |   | $ | 0.34 |  |   |   | $ | 0.58 |  |   |   | $ | 0.40 |  |   |
| Net loss per diluted share   | $ | 0.17 |  |   |   | $ | 0.34 |  |   |   | $ | 0.57 |  |   |   | $ | 0.39 |  |   |

|     |                                                                                                                                                                                                                                                                                                                          |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1) | The second quarter of fiscal 2011 includes $5,918 of after tax gain from the dissolution of our Finland operations, of which a charge of $593 is recorded in cost of sales and a benefit of $6,511 is recorded in other income (expense), net and a $1,549 increase in valuation allowances against deferred tax assets. |

|     |                                                                                                                                                                                       |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | The fourth quarter of fiscal 2011 includes a $9,686 benefit from the release of tax reserves and related interest as a result of an IRS settlement and the closure of open tax years. |

|     |                                                                                                                                                                                                                                                                                                            |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (3) | The first quarter of fiscal 2010 includes $813 of after tax restructuring costs primarily related to the transition of activities out of Montreal, Canada, and Tampere, Finland and $1,438 after tax net payment from the settlement of litigation resulting from our internal stock option investigation. |

|     |                                                                                                                                                                                   |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (4) | The second quarter of fiscal 2010 includes $978 of after tax restructuring costs primarily related to the transition of activities out of Montreal, Canada, and Tampere, Finland. |

|     |                                                                                                                                                                                  |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (5) | The third quarter of fiscal 2010 includes $786 of after tax restructuring costs primarily related to the transition of activities out of Montreal, Canada, and Tampere, Finland. |

|     |                                                                                                                                                       |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------|
| (6) | The fourth quarter of fiscal 2010 includes $3,209 of after tax restructuring costs primarily related to the loss on the sale of our Finland facility. |

----

Table of Contents

|                                                           |
|-----------------------------------------------------------|
|                                                           |  |  |
| SequentiallyExhibitNumber                                 |   | Exhibit |
| 10.7‡                                               |   | Variable Compensation Plan, as amended |
| 10.8‡                                               |   | Fiscal 2011 Variable Compensation Plan Payout Scale for Named Executive Officers |
| 10.9‡**                                             |   | Fiscal 2012 Variable Compensation Plan Payout Scale for Named Executive Officers |
| 10.22‡                                              |   | Form of Performance RSU Agreement under the 2011 Equity Incentive Plan. |
| 10.23‡                                              |   | Form of Time-Based RSU Agreement under the 2011 Equity Incentive Plan. |
| 21.1                                                      |   | Subsidiaries |
| 23.1                                                      |   | Consent of Independent Registered Public Accounting Firm |
| 24.1                                                      |   | Power of Attorney (see signature page) |
| 31.1                                                      |   | Certification of Chief Executive Officer pursuant to Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
| 31.2                                                      |   | Certification of Chief Financial Officer pursuant to Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
| 32.1                                                      |   | Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| 32.2                                                      |   | Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| _________________________________________________________ |
|                                                      |   |   |
| **                                                        |   | Portions of this exhibit are redacted and confidential treatment has been requested. |
| ‡                                                   |   | Identifies management contract or compensatory plans or arrangements required to be filed as an exhibit. |