8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported):  January 19, 2017

AVAYA INC.

(Exact Name of Registrant as Specified in its Charter)

Delaware	001-15951		22-3713430
(State or Other Jurisdiction of	(Commission File Number)		(IRS Employer Identification
Incorporation)			Number)
4655 Great America Parkway
Santa Clara, California		95054
(Address of Principal Executive Office)		(Zip Code)

Registrant’s telephone number, including area code:  (908) 953-6000

N/A

(Former Name or Former Address, if Changed Since Last Report)

____________________

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02. Results of Operations and Financial Condition

On January 19, 2017, Avaya Inc. (the “Company”) issued a press release announcing its financial results for the fourth quarter and fiscal year 2016 ended September 30, 2016. The full text of the press release and supplementary slides are furnished as Exhibits 99.1 and 99.2, respectively, and are available on the Company’s investor relations website at www.avaya.com/investors.

This information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01 Financial Statements and Exhibits

(d)    Exhibits

Exhibit	Exhibit Name
99.1	Press Release, dated January 19, 2017, entitled “Avaya Reports Fourth Quarter and Fiscal Year 2016 Financial Results”
99.2	Supplementary Slides: Avaya Q4 and Fiscal Year 2016 Earnings – January 19, 2017

Cautionary Note Regarding the Chapter 11 Cases

As reported in a Current Report on Form 8-K filed by the Company with the Securities and Exchange Commission (the “SEC”) on January 19, 2017, the Company, together with certain of its affiliates, filed voluntary petitions for relief under chapter 11 of title 11 of the United States Code, 11 U.S.C. §§ 101–1532 in the United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”) on January 19, 2017.  The Company’s security holders are cautioned that trading in securities of the Company during the pendency of these Chapter 11 cases will be highly speculative and will pose substantial risks. It is possible some or all of the Company’s currently outstanding securities may be cancelled and extinguished upon confirmation of a restructuring plan by the Bankruptcy Court. In such an event, the Company’s security holders would not be entitled to receive or retain any cash, securities or other property on account of their cancelled securities. Trading prices for the Company’s securities may bear little or no relation to actual recovery, if any, by holders thereof in the Company’s Chapter 11 cases. Accordingly, the Company urges extreme caution with respect to existing and future investments in its securities.

Cautionary Note Regarding Forward-Looking Statements

This Current Report on Form 8-K contains certain “forward-looking statements.” All statements other than statements of historical fact are “forward-looking” statements for purposes of the U.S. federal and state securities laws. These statements may be identified by the use of forward looking terminology such as “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “might,” “our vision”, “plan,” “potential,” “preliminary,” “predict,” “should,” “will” or “would” or the negative thereof or other variations thereof or comparable terminology and include, but are not limited to, statements regarding the Company’s preliminary financial results for 1Q17, expected motions to be filed in the Chapter 11 proceeding and the dispositions of such motions, continued operations and customer and supplier programs while in a Chapter 11 proceeding, cash needed to support our operations while in a Chapter 11 proceeding, ability to lower debt and  interest payments, ability to operate while in a Chapter 11 proceeding, ability to pay our creditors, credit rating and ability to manage its pension obligations. The Company has based these forward-looking statements on its current expectations, assumptions, estimates and projections. While the Company believes these expectations, assumptions, estimates and projections are reasonable, such forward-looking statements are only pr

edictions and involve known and unknown risks and uncertainties, many of which are beyond its control. These factors, including, but not limited to, the actions and decisions of the Company’s creditors and other third parties with interests in the Chapter 11 cases, the Company’s ability to maintain liquidity to fund its operations during the Chapter 11 cases, the Company’s ability to obtain Bankruptcy Court approvals in connection with the Chapter 11 cases, the Company’s ability to consummate any transactions once approved by the Bankruptcy Court and the time to consummation of such transactions, adjustments in the calculation of financial results for the quarter or year end, or the application of accounting principles, discovery of new information that alters expectations about financial results or impacts valuation methodologies underlying financial results, accounting changes required by United States generally accepted accounting principles,and those risks discussed in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2015, may cause its actual results, performance or achievements to differ materially from any future results, performance or achievements expressed or implied by these forward-looking statements. For a further list and description of such risks and uncertainties, please refer to the Company’s filings with the SEC that are available at www.sec.gov. The Company cautions you that the list of important factors included in the Company’s SEC filings may not contain all of the material factors that are important to you. In addition, in light of these risks and uncertainties, the matters referred to in the forward-looking statements contained in this report may not in fact occur. The Company undertakes no obligation to publicly update or revise any forward-looking statement as a result of new information, future events or otherwise, except as otherwise required by law.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

		AVAYA INC.
Date: January 19, 2017	By:	/s/ David Vellequette
	Name:	David Vellequette
	Title:	Senior Vice President, Chief Financial Officer

EX-99.1

Media Inquiries: Investor Inquiries: Christina Knittel Peter Schuman 408-496-3417 669-242-8098 crknittel@avaya.com pschuman@avaya.com Avaya Reports Fourth Quarter and Fiscal Year 2016 Financial Results Fourth Quarter Fiscal 2016:  Revenue of $958 million, exceeding high-end of preliminary results  Gross margin 60.9%, non-GAAP gross margin 61.8%  Adjusted EBITDA(1) up sequentially and year-over-year to $284 million, a record 29.6% of revenue Fiscal Year 2016:  Revenue of $3,702 million  Gross margin 60.6%, non-GAAP gross margin a record 61.5%  Adjusted EBITDA(1) of $940 million, a record 25.4% of revenue  Free cash flow positive for the year Santa Clara, Calif., — Thursday, January 19, 2017 – Avaya reported financial results for the fourth fiscal quarter and fiscal year ended September 30, 2016. Total revenue for the fourth quarter was $958 million, up $76 million compared to the prior quarter as demand improved for products and services, and decreased $50 million year-over-year, due to lower demand for unified communications hardware. GAAP gross margin was 60.9% for the fourth quarter. Non-GAAP gross margin was 61.8%, which compares to 62.4% for the prior quarter and 62.0% for the fourth quarter of 2015. GAAP operating loss was $428 million, reflecting $542 million of impairment of goodwill and intangibles. Non-GAAP operating income was $229 million which compares to $180 million for the prior quarter and $202 million for the fourth quarter of fiscal 2015. For the quarter, adjusted EBITDA was $284 million or 29.6% of revenue, which compares to adjusted EBITDA of $223 million or 25.3% for the prior quarter, and $246 million or 24.4% for the fourth quarter of fiscal 2015. For fiscal 2016, Avaya reported revenue of $3,702 million, down 9% compared to fiscal 2015, or down 8% in constant currency. GAAP gross margin for fiscal 2016 was 60.6%. Non-GAAP gross margin was a record 61.5%. GAAP operating loss was $262 million, reflecting $542 million of impairment of goodwill and intangibles. Non-GAAP operating income was $756 million in fiscal 2016 compared to $718 million in fiscal 2015. Fiscal 2016 adjusted EBITDA of $940 million represented a record 25.4% of revenue, and was $40 million higher compared to fiscal 2015.

Cash flow from operations was $113 million and free cash flow was $17 million for fiscal year 2016, reflecting one-time payments of approximately $82 million for a legal settlement and advisory fees. Cash and cash equivalents totaled $336 million as of September 30, 2016, an increase of $67 million from the prior quarter and up $13 million from fourth quarter 2015. “Avaya’s fourth fiscal quarter results reflect the strength of our technology portfolio, with major competitive wins at government agencies and enterprise customers across networking, contact center and private cloud services underpinned by continued transformation of the company to a superior operating model,” said Kevin Kennedy, president and CEO. “Revenue and adjusted EBITDA exceeded the high end of our preliminary stated range,” continued Mr. Kennedy. “In constant currency, contact center and networking revenue increased double digit percentages from both the prior quarter and year-over-year, while unified communications products declined year-over-year and grew sequentially. Non-GAAP operating income as a percentage of revenue and adjusted EBITDA as a percentage of revenue reached new records for the company for both the quarter and full year 2016 driven by lower operating expenses. Our strategic roadmap is being well received as customers are upgrading to our newest platforms due to our industry leadership position and outstanding customer service as witnessed by Avaya’s fourth quarter Net Promoter Score of 58. As mentioned in our press release today, the decision to restructure through a chapter 11 process reflects the company’s debt structure, as opposed to the strength of Avaya’s operations and business model. Looking forward, we remain committed to improving our operating performance and capital structure while creating value for our customers.” Fourth Fiscal Quarter Highlights  Company book-to-bill was greater than 1. Total bookings for the fourth quarter increased 13% from the prior quarter and were 7% below the prior year in constant currency  Industry leading service and support drives Net Promoter Score of 58 for customer satisfaction  Estimated total contract value was approximately $3 billion up 6% from the fourth quarter of fiscal 2015 in constant currency. This amount includes $760 million for private cloud and managed services, a 13% increase from the fourth quarter of fiscal 2015 in constant currency  Product revenue of $469 million increased 18% from the prior quarter and declined 6% year-over-year, service revenue of $489 million grew 1% sequentially and declined 4% year-over-year, each in constant currency  Cloud and managed services revenue grew 3% year-over-year, contact center product revenue increased 13% year-over-year, and networking improved 31% year-over-year, each in constant currency  Software and services accounted for 74.1% of total revenue in fourth quarter 2016  Recurring revenue represented 51.1% of total revenue, up from 49.6% year-over-year, in constant currency

 Gross margin was 60.9% compared to 61.5% for the prior quarter and 61.1% for the fourth quarter of fiscal 2015  Non-GAAP gross margin was 61.8% compared to 62.4% for the prior quarter and 62.0% for the fourth quarter of fiscal 2015  Adjusted EBITDA was $284 million or a record 29.6% of revenue compared to $223 million or 25.3% of revenue for the prior quarter and $246 million or 24.4% of revenue for the fourth quarter of fiscal 2015  For the fourth fiscal quarter, percentage of revenue by geography was: - U.S. – 58% - EMEA – 22% - Asia-Pacific – 11% - Americas International – 9% Fiscal Year Highlights  Cloud and managed services revenue grew 5%, and contact center product revenue increased 6% compared to fiscal year 2015, each in constant currency  Software and services accounted for 74.9% of total revenue in fiscal 2016, up from 71.3% for fiscal 2015  Recurring revenue represented 52.1% of total revenue for fiscal 2016, up from 48.9% of revenue for fiscal 2015, in constant currency  Gross margin was 60.6% compared 59.5% for fiscal 2015  Non-GAAP gross margin was 61.5% compared to 60.5% for fiscal 2015  Adjusted EBITDA was $940 million or a record 25.4% of revenue compared to $900 million or 22.1% of revenue for fiscal 2015  For the fiscal year, percentage of revenue by geography in constant currency was: - U.S. – 56% - EMEA – 24% - Asia-Pacific – 11% - Americas International – 9% Preliminary Fiscal First Quarter 2017 Results Preliminary unaudited financial results for the fiscal first quarter 2017 ended December 31, 2016: i. Revenue in the range of $870 million to $875 million dollars, ii. Non-GAAP gross margin between approximately 61% to 62% of revenue, and iii. Adjusted EBITDA in the range of $235 million to $240 million or approximately 27% to 27.4% of revenue, a record for first fiscal quarter results. The company noted that these financial results for the first fiscal quarter 2017 are preliminary and subject to the completion of its financial closing procedures and review by its independent auditors. There can be no assurance that the company’s final results for the first fiscal quarter will not differ from these preliminary estimates as a result of quarter-end closing, review procedures, or review adjustments, and any such changes could be material.

Conference Call and Webcast Avaya will not host a conference call and webcast to discuss its Q4 and fiscal year end 2016 financial results. The reporting date for first fiscal quarter 2017 results will be announced separately. Links to this financial results press release and accompanying slides are all available on the investor page of Avaya’s website (www.avaya.com/investors). About Avaya Avaya enables the mission critical, real-time communication applications of the world’s most important operations. As the global leader in delivering superior communications experiences, Avaya provides the most complete portfolio of software and services for contact center and unified communications with integrated, secure networking— offered on premises, in the cloud, or a hybrid. Today’s digital world requires some form of communications enablement, and no other company is better positioned to do this than Avaya. For more information, please visit www.avaya.com. Cautionary Note Regarding the Chapter 11 Case The Company’s security holders are cautioned that trading in securities of the Company during the pendency of these Chapter 11 cases will be highly speculative and will pose substantial risks. It is possible some or all of the Company’s currently outstanding securities may be cancelled and extinguished upon confirmation of a restructuring plan by the Bankruptcy Court. In such an event, the Company’s security holders would not be entitled to receive or retain any cash, securities or other property on account of their cancelled securities. Trading prices for the Company’s securities may bear little or no relation to actual recovery, if any, by holders thereof in the Company’s Chapter 11 cases. Accordingly, the Company urges extreme caution with respect to existing and future investments in its securities. Cautionary Note Regarding Forward-Looking Statements This document contains certain forward-looking statements. These statements may be identified by the use of forward-looking terminology such as "anticipate," "believe," "continue," "could," "estimate," "expect," "intend," "may," "might," “our vision,” "plan," "potential," "preliminary," "predict," "should," "will," or “would” or the negative thereof or other variations thereof or other comparable terminology and include, but are not limited to, statements regarding the Company’s preliminary financial results for 1Q17, expected motions to be filed in the Chapter 11 proceeding and the dispositions of such motions, continued operations and customer and supplier programs while in a Chapter 11 proceeding, cash needed to support our operations while in a Chapter 11 proceeding, ability to lower debt and interest payments, ability to operate while in a Chapter 11 proceeding, ability to pay our creditors, credit rating and ability to manage its pension obligations. We have based these forward-looking statements on our current expectations, assumptions, estimates and projections. While we believe these expectations, assumptions, estimates and projections are reasonable, such forward-looking statements are only predictions and involve

known and unknown risks and uncertainties, many of which are beyond our control, including, but not limited to: the actions and decisions of our creditors and other third parties with interests in the Chapter 11 cases; our ability to maintain liquidity to fund our operations during the Chapter 11 cases; our ability to obtain Bankruptcy Court approvals in connection with the Chapter 11 cases; our ability to consummate any transactions once approved by the Bankruptcy Court and the time to consummation of such transactions; adjustments in the calculation of financial results for the quarter or year end, or the application of accounting principles; discovery of new information that alters expectations about financial results or impacts valuation methodologies underlying financial results; accounting changes required by United States generally accepted accounting principles; and other factors affecting the Company detailed from time to time in the Company’s filings with the SEC that are available at www.sec.gov. These and other important factors may cause our actual results, performance, or achievements to differ materially from any future results, performance, or achievements expressed or implied by these forward-looking statements. For a list and description of such risks and uncertainties, please refer to Avaya's filings with the SEC that are available at www.sec.gov and in particular, our 2015 Form 10-K filed with the SEC on November 23, 2015. We caution you that the list of important factors included in our SEC filings may not contain all of the material factors that are important to you. In addition, in light of these risks and uncertainties, the matters referred to in the forward-looking statements contained in this document may not in fact occur. Avaya disclaims any intention or obligation to update or revise any forward-looking statements as a result of new information, future events or otherwise, except as otherwise required by law. 1 Refer to Supplemental Financial Information accompanying this press release for a reconciliation of GAAP to non-GAAP numbers and for reconciliation of adjusted EBITDA for the third quarter of fiscal 2016 see our Form 8-K filed with the SEC on August 11, 2016 at www.sec.gov.

2016 2015 2016 2015REVENUEProducts 469$ 499$ 1,755$ 2,029$ Services 489 509 1,947 2,052 958 1,008 3,702 4,081 COSTSProducts:Costs (exclusive of amortization of acquired technology intangible assets) 169 173 630 744 Amortization of acquired technology intangible assets 8 9 30 35 Services 198 210 797 872 375 392 1,457 1,651 GROSS PROFIT 583 616 2,245 2,430 OPERATING EXPENSESSelling, general and administrative 332 346 1,359 1,432 Research and development 64 82 275 338 Amortization of acquired intangible assets 56 57 226 226 Impairment of indefinite-lived intangible assets 100 - 100 - Goodwill impairment 442 - 442 - Restructuring charges, net 17 30 105 62 Acquisition-related costs - 1 - 1 1,011 516 2,507 2,059 OPERATING (LOSS) INCOME (428) 100 (262) 371 Interest expense (118) (117) (470) (452) Loss on extinguishment of debt - - - (6) Other (expense) income, net (12) 11 (5) 13 LOSS BEFORE INCOME TAXES (558) (6) (737) (74) Benefit from (provision for) income taxes 53 (70) (13) (70) NET LOSS (505)$ (76)$ (750)$ (144)$ Avaya Inc. Three months endedSeptember 30, Consolidated S tatements of Operations(Unaudited; in millions) Fiscal years endedSeptember 30,

September 30,2016 September 30,2015 ASSETS Current assets: Cash and cash equivalents 336$ 323$ Accounts receivable, net 584 678 Inventory 153 174 Deferred income taxes, net - 26 Other current assets 187 171 TOTAL CURRENT ASSETS 1,260 1,372 Property, plant and equipment, net 253 282 Deferred income taxes, net - 34 Acquired intangible assets, net 617 970 Goodwill 3,629 4,074 Other assets 62 130 TOTAL ASSETS 5,821$ 6,862$ LIABILITIES Current liabilities: Debt maturing within one year 6,018$ 7$ Accounts payable 338 379 Payroll and benefit obligations 183 229 Deferred revenue 705 665 Business restructuring reserve, current portion 69 90 Other current liabilities 267 282 TOTAL CURRENT LIABILITIES 7,580 1,652 Long-term debt - 5,960 Pension obligations 1,743 1,690 Other postretirement obligations 245 194 Deferred income taxes, net 169 262 Business restructuring reserve, non-current portion 65 67 Other liabilities 439 415 TOTAL NON-CURRENT LIABILITIES 2,661 8,588 Commitments and contingencies STOCKHOLDER'S DEFICIENCY Common stock - - Additional paid-in capital 2,966 2,981 Accumulated deficit (5,725) (4,975) Accumulated other comprehensive loss (1,661) (1,384) TOTAL STOCKHOLDER'S DEFICIENCY (4,420) (3,378) TOTAL LIABILITIES AND STOCKHOLDER'S DEFICIENCY 5,821$ 6,862$ (Unaudited; in millions)Consolidated Balance Sheets Avaya Inc.

2016 2015Net cash (used for) provided by:Net loss (750)$ (144)$ Adjustments to net loss for non-cash items 904 444 Changes in operating assets and liabilities (41) (85) Operating activities 113 215 Investing activities (100) (129) Financing activities 9 (53) Effect of exchange rate changes on cash and cash equivalents (9) (32) Net increase in cash and cash equivalents 13 1 Cash and cash equivalents at beginning of period 323 322 Cash and cash equivalents at end of period 336$ 323$ Condensed Statements of Cash Flows (Unaudited; in millions) Fiscal years endedSeptember 30, Avaya Inc. Avaya Inc. Supplemental Schedules of Revenue (Unaudited; in millions) Dec. 31, 2015 Mar. 31, 2016 June 30, 2016 2016 2015 2016 2015 Amount Pct. Pct., net of FX impact Revenue by Segment 414$ 379$ 351$ GCS 392$ 440$ 41% 44% (48)$ -11% -10% 50 45 47 Networking 77 59 8% 6% 18 31% 31% 464 424 398 Total ECS product revenue 469 499 49% 50% (30) -6% -6% 494 480 484 AGS 489 509 51% 50% (20) -4% -4%958$ 904$ 882$ Total revenue 958$ 1,008$ 100% 100% (50)$ -5% -5% Revenue by Geography 528$ 505$ 487$ U.S. 552$ 562$ 58% 56% (10)$ -2% -2% International: 239 218 206 EMEA 217 243 22% 24% (26) -11% -9% 106 104 102 APAC - Asia Pacific 104 113 11% 11% (9) -8% -8% 85 77 87 85 90 9% 9% (5) -6% -5% 430 399 395 Total International 406 446 42% 44% (40) -9% -8%958$ 904$ 882$ Total revenue 958$ 1,008$ 100% 100% (50)$ -5% -5% Three Months Ended Mix Americas International - Canada and Latin America Revenues Change Three Months Ended September 30, Use of non-GAAP (Adjusted) Financial Measures The information furnished in this release includes non-GAAP financial measures that differ from measures calculated in accordance with generally accepted accounting principles in the United States of America (“GAAP”), including Adjusted EBITDA and non-GAAP gross margin.

EBITDA is defined as net income (loss) before income taxes, interest expense, interest income and depreciation and amortization. Adjusted EBITDA is EBITDA further adjusted to exclude certain charges and other adjustments described in our SEC filings. We believe that including supplementary information concerning Adjusted EBITDA is appropriate because it serves as a basis for determining management and employee compensation. In addition, we believe Adjusted EBITDA provides more comparability between our historical results and results that reflect purchase accounting and our current capital structure. Accordingly, Adjusted EBITDA measures our financial performance based on operational factors that management can impact in the short-term, such as our pricing strategies, volume, costs and expenses of the organization and it presents our financial performance in a way that can be more easily compared to prior quarters or fiscal years. EBITDA and Adjusted EBITDA have limitations as analytical tools. EBITDA measures do not represent net income (loss) or cash flow from operations as those terms are defined by GAAP and do not necessarily indicate whether cash flows will be sufficient to fund cash needs. While EBITDA measures are frequently used as measures of operations and the ability to meet debt service requirements, these terms are not necessarily comparable to other similarly titled captions of other companies due to the potential inconsistencies in the method of calculation. Adjusted EBITDA excludes the impact of earnings or charges resulting from matters that we consider not to be indicative of our ongoing operations. In particular, our formulation of Adjusted EBITDA allows adjustment for certain amounts that are included in calculating net income (loss) as set forth in the following table including, but not limited to, restructuring charges, certain fees payable to our private equity sponsors and other advisors, resolution of certain legal matters and a portion of our pension costs and post-employment benefits costs which represents the amortization of pension service costs and actuarial gain (loss) associated with these benefits. However, these are expenses that may recur, may vary and are difficult to predict. The estimate of Adjusted EBITDA provided in this press release has been determined consistent with the methodology for calculating Adjusted EBITDA as set forth in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2015.

Non-GAAP gross margin excludes the amortization of acquired technology intangible assets, share based compensation, costs to settle certain legal matters, impairment of long lived assets, and purchase accounting adjustments. We have included non-GAAP gross margin because we believe it provides additional useful information to investors regarding our operations by excluding those charges that management does not believe are reflective of the Company’s ongoing operating results when assessing the performance of the business. Non-GAAP operating income excludes the amortization of acquired technology intangible assets, restructuring and impairment charges, acquisition and integration related costs, third party sales transformation and advisory costs, share based compensation, costs to settle certain legal matters, impairment of long lived assets and purchase accounting adjustments. We have included non- GAAP operating income because we believe it provides additional useful information to investors regarding our operations by excluding those charges that management does not believe are reflective of the company’s ongoing operating results when assessing the performance of the business. Free cash flow is a non-GAAP metric defined as net cash provided by operating activities minus capital expenditures which are included in net cash used for investing activities. We have included free-cash flow as a non-GAAP metric because we believe it provides additional useful information to investors regarding the Company’s ongoing operating results when assessing the performance of the business. These non-GAAP measures are not based on any comprehensive set of accounting rules or principles and have limitations as analytical tools in that they do not reflect all of the amounts associated with the Company’s results of operations as determined in accordance with GAAP. As such, these measures should only be used to evaluate the Company's results of operations in conjunction with the corresponding GAAP measures. The following tables reconcile GAAP measures to non-GAAP measures:

2016 2015 2016 2015Net loss (505)$ (76)$ (750)$ (144)$ Interest expense 118 117 470 452 Interest income - - (1) (1) (Benefit from) provision for income taxes (53) 70 13 70 Depreciation and amortization 97 92 374 371 (343) 203 106 748 Restructuring charges, net 17 30 105 62 Sponsors' and other advisory fees 28 2 43 7 Acquisition and integration-related costs - 2 2 4 Third-party sales transformation costs - - 5 - Loss on extinguishment of debt - - - 6 Third-party fees expensed in connection with the debt modification - - - 8 Share-based and other compensation 7 4 19 19 Loss (gain) on disposal of long-lived assets, net 1 - 1 (1) Change in certain tax indemnifications - - - (9) Impairment of indefinite-lived intangible assets 100 - 100 - Goodwill impairment 442 - 442 - Impairment of investment 11 - 11 - Resolution of certain legal matters - - 53 - Gain on foreign currency transactions - (12) (10) (14) Pension/OPEB/nonretirement postemployment benefits and long-term disability costs 21 17 63 69 Other - - - 1 Adjusted EBITDA 284$ 246$ 940$ 900$ Avaya Inc. EBITDA Three months endedSeptember 30, Supplemental Schedule of Non-GAAP Adjusted EBITDA(Unaudited; in millions) Fiscal years endedSeptember 30,

Sept. 30, Dec. 31, Mar. 31, June 30, Sept. 30, 2015 2015 2016 2016 2016 Gross Profit 616$ 579$ 541$ 542$ 583$ Gross Margin 61.1% 60.4% 59.8% 61.5% 60.9% Items excluded: Amortization of acquired technology intangible assets 9 8 7 7 8 Share-based and other compensation - - - - 1 Resolution of certain legal matters - - 1 1 - Non-GAAP Gross Profit 625$ 587$ 549$ 550$ 592$ Non-GAAP Gross Margin 62.0% 61.3% 60.7% 62.4% 61.8% Reconciliation of Non-GAAP Operating Income (Loss) Operating Income (Loss) 100$ 91$ 17$ 58$ (428)$ Percentage of Revenue 9.9% 9.5% 1.9% 6.6% -44.7% Items excluded: Amortization of acquired intangible assets 66 65 63 64 64 Restructuring charges, net 30 23 21 44 17 Acquisition and integration-related costs 2 - 1 1 - Impairment charges - - - - 542 Advisory fees - - 2 7 27 Third-party sales transformation costs - 2 3 - - Share-based and other compensation 4 4 4 4 7 Resolution of certain legal matters - - 51 2 - Non-GAAP Operating Income 202$ 185$ 162$ 180$ 229$ Non-GAAP Operating Margin 20.0% 19.3% 17.9% 20.4% 23.9% Avaya Inc. Reconciliation of Non-GAAP Gross Profit and Non-GAAP Gross Margin Three Months Ended Supplemental Schedules of Non-GAAP Reconciliations (Unaudited; in millions)

Sept. 30, Dec. 31, Mar. 31, June 30, Sept. 30,2015 2015 2016 2016 2016 Revenue 499$ 464$ 424$ 398$ 469$ Costs (exclusive of amortization of acquired technology intangible assets) 173 164 156 141 169 Amortization of acquired technology intangible assets 9 8 7 7 8 GAAP Gross Profit 317 292 261 250 292 GAAP Gross Margin 63.5% 62.9% 61.6% 62.8% 62.3% Items excluded:Amortization of acquired technology intangible assets 9 8 7 7 8 Resolution of certain legal matters - - 1 1 - Non-GAAP Gross Profit 326$ 300$ 269$ 258$ 300$ Non-GAAP Gross Margin 65.3% 64.7% 63.4% 64.8% 64.0% Revenue 509$ 494$ 480$ 484$ 489$ Costs 210 207 200 192 198 GAAP Gross Profit 299 287 280 292 291 GAAP Gross Margin 58.7% 58.1% 58.3% 60.3% 59.5% Items excluded:Share-based and other compensation - - - - 1 Non-GAAP Gross Profit 299$ 287$ 280$ 292$ 292$ Non-GAAP Gross Margin 58.7% 58.1% 58.3% 60.3% 59.7% Avaya Inc. Reconciliation of Non-GAAP Gross Profit and Non-GAAP Gross Margin - Services Reconciliation of Non-GAAP Gross Profit and Non-GAAP Gross Margin - Products Supplemental Schedules of Non-GAAP Reconciliation of Gross Profit and Gross Margin by Portfolio(Unaudited; in millions) Three Months Ended ### Follow Avaya

EX-99.2

© 2017 Avaya Inc. All right reserved AVAYA Q4 AND FISCAL YEAR 2016 EARNINGS January 19, 2016 Inc. l ri hts reserved. Exhibit 99.2

© 2017 Avaya Inc. All rights reserved. 2 FORWARD LOOKING STATEMENTS  Cautionary Note Regarding the Chapter 11 Cases The Company’s security holders are cautioned that trading in securities of the Company during the pendency of these Chapter 11 cases will be highly speculative and will pose substantial risks. It is possible some or all of the Company’s currently outstanding securities may be cancelled and extinguished upon confirmation of a restructuring plan by the Bankruptcy Court. In such an event, the Company’s security holders would not be entitled to receive or retain any cash, securities or other property on account of their cancelled securities. Trading prices for the Company’s securities may bear little or no relation to actual recovery, if any, by holders thereof in the Company’s Chapter 11 cases. Accordingly, the Company urges extreme caution with respect to existing and future investments in its securities.  Cautionary Note Regarding Forward-Looking Statements This document contains certain forward-looking statements. These statements may be identified by the use of forward-looking terminology such as "anticipate," "believe," "continue," "could," "estimate," "expect," "intend," "may," "might," “our vision,” "plan," "potential," "preliminary," "predict," "should," "will," or “would” or the negative thereof or other variations thereof or other comparable terminology and include, but are not limited to, statements regarding the Company’s preliminary 1Q17 financial results, expected motions to be filed in the Chapter 11 proceeding and the dispositions of such motions, continued operations and customer and supplier programs while in a Chapter 11 proceeding, cash needed to support our operations while in a Chapter 11 proceeding, ability to lower debt and interest payments, ability to operate while in a Chapter 11 proceeding, ability to pay our creditors, credit rating and ability to manage its pension obligations. We have based these forward-looking statements on our current expectations, assumptions, estimates and projections. While we believe these expectations, assumptions, estimates and projections are reasonable, such forward-looking statements are only predictions and involve known and unknown risks and uncertainties, many of which are beyond our control, including, but not limited to: the actions and decisions of our creditors and other third parties with interests in the Chapter 11 cases; our ability to maintain liquidity to fund our operations during the Chapter 11 cases; our ability to obtain Bankruptcy Court approvals in connection with the Chapter 11 cases; our ability to consummate any transactions once approved by the Bankruptcy Court and the time to consummation of such transactions; adjustments in the calculation of financial results for the quarter or year end, or the application of accounting principles; discovery of new information that alters expectations about financial results or impacts valuation methodologies underlying financial results; accounting changes required by United States generally accepted accounting principles; and other factors affecting the Company detailed from time to time in the Company’s filings with the SEC that are available at www.sec.gov. These and other important factors may cause our actual results, performance, or achievements to differ materially from any future results, performance, or achievements expressed or implied by these forward-looking statements. For a list and description of such risks and uncertainties, please refer to Avaya's filings with the SEC that are available at www.sec.gov and in particular, our 2015 Form 10-K filed with the SEC on November 23, 2015. We caution you that the list of important factors included in our SEC filings may not contain all of the material factors that are important to you. In addition, in light of these risks and uncertainties, the matters referred to in the forward-looking statements contained in this document may not in fact occur. Avaya disclaims any intention or obligation to update or revise any forward-looking statements as a result of new information, future events or otherwise, except as otherwise required by law. This presentation should be read in conjunction with our Form 8-K filed with the SEC on January 19, 2017. Within this presentation, we refer to certain non‐GAAP financial measures that involve adjustments to GAAP measures. Reconciliations between our non-GAAP financial measures and GAAP financial measures are included on the last three slides of this presentation. These slides, as well as current and historical financial data are available on our web site at www.avaya.com/investors None of the information included on the website is incorporated by reference in this presentation.

© 2017 Avaya Inc. All rights reserved. 3 FISCAL Q4 2016 FINANCIAL HIGHLIGHTS (Amounts are non-GAAP, comparisons in constant currency)  Revenue of $958 million - Up 9% sequentially and down 5% from Q4 FY’15 – Software and Services over 74% of total revenue – Recurring revenue over 51% of total revenue  Estimated Total Contract Value (“TCV”) $3B; up 6% YoY* – Cloud and Managed Services estimated total contract value approximately $760M; up 13% YoY*  Year-over-year growth: – Cloud & Managed Services revenue up 3% – Contact Center product revenue increased 13% – Networking product revenue up 31%  Sequential growth of 8% in UC product revenues  Gross margin of 61.8%  Adjusted EBITDA of $284 million; at record of 29.6% of revenue  Cash balance of $336 million – FY ‘16 YTD Cash From Operations of $113 million – FY ‘16 YTD Free Cash Flow was $17 million (incl. ~$82 million for a legal settlement & advisory fees) *APCS TCV de-bookings reflected in the period the order was originally taken

© 2017 Avaya Inc. All rights reserved. 4 Revenue: FQ4 2016 FQ3 2016 FQ4 2015 Product $469 $398 $499 Services $489 $484 $509 Total Revenue $958 $882 $1,008 Gross Margin: Product 64.0% 64.8% 65.3% Services 59.7% 60.3% 58.7% Total Gross Margin 61.8% 62.4% 62.0% Operating Margin 23.9% 20.4% 20.0% Adjusted EBITDA $284 $223 $246 Adjusted EBITDA % 29.6% 25.3% 24.4% For a reconciliation of non-GAAP to GAAP financial information, please see the appendix. < ------------------ As Reported ------------------ > QUARTERLY INCOME STATEMENT (Amounts are non-GAAP and dollars in millions)

© 2017 Avaya Inc. All rights reserved. 5 As Reported <---- Constant Currency ----> Revenue: FQ4 2016 FQ3 2016 FQ4 2015 Product $469 $398 $497 Services $489 $484 $507 Total Revenue $958 $881 $1,004 Gross Margin: Product 64.0% 64.8% 65.3% Services 59.7% 60.5% 59.1% Total Gross Margin 61.8% 62.5% 62.2% Operating Margin 23.9% 20.7% 20.4% Adjusted EBITDA $284 $225 $248 Adjusted EBITDA % 29.6% 25.5% 24.7% For a reconciliation of non-GAAP to GAAP financial information, please see the appendix. QUARTERLY INCOME STATEMENT – Constant Currency Comparison (Amounts are non-GAAP and dollars in millions)

© 2017 Avaya Inc. All rights reserved. 6 QUARTERLY REVENUE BY REGION (All amounts non-GAAP and dollars in millions) Revenue FQ4 2016 FQ3 2016 FQ4 2015 U.S. $552 $487 $562 EMEA $217 $206 $243 APAC $104 $102 $113 AI $85 $87 $90 Total $958 $882 $1,008 % of Total Revenue U.S. 58% 55% 56% EMEA 22% 23% 24% APAC 11% 12% 11% AI 9% 10% 9% Total 100% 100% 100% < ------------------ As Reported ------------------ >

© 2017 Avaya Inc. All rights reserved. 7 QUARTERLY REVENUE BY REGION – Constant Currency Comparison (All amounts non-GAAP and dollars in millions) As Reported <---- Constant Currency ----> Revenue FQ4 2016 FQ3 2016 FQ4 2015 U.S. $552 $487 $563 EMEA $217 $203 $239 APAC $104 $103 $113 AI $85 $88 $89 Total $958 $881 $1,004 % of Total Revenue U.S. 58% 55% 56% EMEA 22% 23% 24% APAC 11% 12% 11% AI 9% 10% 9% Total 100% 100% 100%

© 2017 Avaya Inc. All rights reserved. 8 Q4 & FY‘16 FINANCIAL HIGHLIGHTS • $3B total estimated contract value, up 6% YoY • Total estimated contract value for Cloud and Managed Services over $760M**; up 13% YoY • Recurring revenue was ~51% of total • Over 74% of total revenue from Software and Services • 3% YoY growth in Cloud and Managed Services revenue • Adj. EBITDA increased 15% YoY • Free Cash Flow* $63M, up $65M YoY ($M, constant Fx) Non-GAAP 4Q15 Actual 3Q16 Actual 4Q16 Actual Revenue $1,004 $881 $958 Gross Margin % 62.2% 62.5% 61.8% Oper Expense % 41.8% 41.8% 37.9% Oper Income % 20.4% 20.7% 23.9% Adj EBITDA $ $248 $225 $284 Adj EBITDA % 24.7% 25.5% 29.6% • Adjusted EBITDA of $940M (25.4% of revenue) • Positive Operating Cash Flow • $17M Free Cash Flow* (incl. ~$82M one-time payouts) • $155M of incremental cost savings recognized • ~$110M cost reductions implemented FY16 • Annualized Revenue per Headcount of $379K; up 11% YoY Notable Q4’16 Stats (non-GAAP): Fiscal 2016 Highlights *Free cash flow is a non-GAAP metric defined as net cash provided by operating activities minus capital expenditures which are included in net cash used for investing activities **APCS TCV de-bookings reflected in the period the order was originally taken For a reconciliation of non-GAAP to GAAP financial information, please see our most recent filings at www.sec.gov.

© 2017 Avaya Inc. All rights reserved. 9 FISCAL 2016 FINANCIAL HIGHLIGHTS (Amounts are non-GAAP, as reported)  Revenue of $3,702 million - 9% lower than FY’15 – Software and Services accounted for a record ~75% of total revenue – Recurring revenue represents a record of over 52% of total revenue  Estimated Total Contract Value $3B; up 6% YoY – Cloud and Managed Services estimated total contract value ~$760M*; up 13% YoY  Year-over-year growth in: – Cloud and Managed Services revenue up 2% – Contact Center product revenue increased 5%  Record annual gross margin of 61.5%  Record annual operating income of $756 million; Operating margin of 20.4% was up 280 basis points  Adjusted EBITDA of $940 million; a record 25.4% of revenue  Cash balance of $336 million – FY ‘16 Cash From Operations was $113 million – FY ‘16 Free Cash Flow** was $17 million • Cash flows reflect ~$82 million in legal settlement and advisory fees *APCS TCV de-bookings reflected in the period the order was originally taken **Free cash flow is defined as net cash provided by operating activities minus capital expenditures

© 2017 Avaya Inc. All rights reserved. 10 Revenue: FY 2016 FY 2015 FY 2014 Product $1,755 $2,029 $2,196 Services $1,947 $2,052 $2,175 Total Revenue $3,702 $4,081 $4,371 Gross Margin: Product 64.2% 63.3% 61.2% Services 59.1% 57.6% 56.5% Total Gross Margin 61.5% 60.5% 58.9% Operating Margin 20.4% 17.6% 16.6% Adjusted EBITDA $940 $900 $898 Adjusted EBITDA % 25.4% 22.1% 20.5% For a reconciliation of non-GAAP to GAAP financial information, please see the appendix. < ------------------ As Reported ------------------ > ANNUAL INCOME STATEMENT (Amounts are non-GAAP and dollars in millions)

© 2017 Avaya Inc. All rights reserved. 11 Revenue: FY 2016 FY 2015 Product $1,757 $2,010 Services $1,950 $2,022 Total Revenue $3,707 $4,032 Gross Margin: Product 64.3% 63.4% Services 59.2% 58.3% Total Gross Margin 61.6% 60.8% Operating Margin 20.6% 18.3% Adjusted EBITDA $946 $923 Adjusted EBITDA % 25.5% 22.9% For a reconciliation of non-GAAP to GAAP financial information, please see the appendix. ANNUAL INCOME STATEMENT – Constant Currency Comparison (Amounts are non-GAAP and dollars in millions) In Constant Currency

© 2017 Avaya Inc. All rights reserved. 12 ANNUAL REVENUE BY REGION (All amounts non-GAAP and dollars in millions) Revenue FY 2016 FY 2015 FY 2014 U.S. $2,072 $2,203 $2,267 EMEA $880 $1,073 $1,234 APAC $416 $425 $445 AI $334 $380 $425 Total $3,702 $4,081 $4,371 % of Total Revenue U.S. 56% 54% 52% EMEA 24% 26% 28% APAC 11% 10% 10% AI 9% 10% 10% Total 100% 100% 100% < ------------------ As Reported ------------------ >

© 2017 Avaya Inc. All rights reserved. 13 ANNUAL REVENUE BY REGION – Constant Currency Comparison (All amounts non-GAAP and dollars in millions) As Reported <---- Constant Currency ----> Revenue FY 2016 FY 2015 FY 2014 U.S. $2,072 $2,203 $2,266 EMEA $880 $1,047 $1,129 APAC $416 $421 $431 AI $334 $360 $365 Total $3,702 $4,032 $4,191 % of Total Revenue U.S. 56% 55% 54% EMEA 24% 26% 27% APAC 11% 10% 10% AI 9% 9% 9% Total 100% 100% 100%

© 2017 Avaya Inc. All rights reserved. 14 BALANCE SHEET AND OPERATING METRICS (Dollars in millions, Balance sheet items as of the end of the period indicated) FQ4 2016 FQ3 2016 FQ4 2015 Total Cash and Cash Equivalents $336 $269 $323 Cash from Operations $83 ($23) $30 Capital Expenditures and Capitalized Software $20 $26 $32 Days Sales Outstanding 55 57 61 Inventory Turns 9.8 8.4 9.0 Headcount (as of the end of the period indicated) 10,101 10,512 11,776 Annualized Quarterly Revenue ($K) / Headcount (as of the end of the period indicated) $379 $336 $342

© 2017 Avaya Inc. All rights reserved. 15 PENSION & OTHER POST-RETIREMENT BENEFITS TREND ($M)  Cash payments are made where required to comply with applicable law and regulations where required, or to directly pay benefits where appropriate.  P&L Expense is recognized as retirement benefits are earned during the participants’ employment. Cash Effect FY’13 FY’14 Q1’15 Q2’15 Q3’15 Q4’15 FY’15 Q1’16 Q2’16 Q3’16 Q4’16 FY’16 US Pension 108 160 15 25 26 29 95 20 19 23 34 96 Non-US Pension 25 27 4 13 4 4 25 3 14 3 4 24 OPEB 52 45 9 3 4 12 28 10 9 10 12 41 Total Cash Contributions 185 232 28 41 34 45 148 33 42 36 50 161 P&L Effect FY’13 FY’14 Q1’15 Q2’15 Q3’15 Q4’15 FY’15 Q1’16(*) Q2’16(*) Q3’16(*) Q4’16(*) FY’16 US Pension 104 65 15 15 15 15 60 5 5 9 7 26 Non-US Pension 31 30 7 7 6 7 27 6 6 6 7 25 OPEB (5) 4 1 1 1 - 3 (3) (3) (4) (2) (12) Total P&L Expenses 130 99 23 23 22 22 90 8 8 11 12 39 *FY’16 YoY reductions in US Pension expense are due principally to the change in estimate related to interest cost, while the reduction in OPEB is principally due to decreased amortization of prior service cost due to plan amendments.

© 2017 Avaya Inc. All rights reserved. 16 PRELIMINARY FISCAL Q1 2017 FINANCIAL RESULTS (AS DELIVERED 1/19/2017)  Preliminary unaudited financial results for the first fiscal quarter 2017 ended December 31, 2016 include: i. Revenue in the range of $870 million to $875 million, ii. Non-GAAP gross margin between ~61% to 62% of revenue, and iii. Adjusted EBITDA in the range of $235 million to $240 million or 27.0% to 27.4% of revenue, a record for fiscal first quarter results. NOTE: Avaya does not reiterate guidance or provide any form of mid-quarter update ($M) As Reported In Constant Currency Q1 FY ’16 $958 $954 Q4 FY ’16 $958 $958 Revenue Adjusted for Constant Currency

© 2017 Avaya Inc. All rights reserved. 17 NON-GAAP RECONCILIATION ADJUSTED EBITDA 2016 2015 2016 2015 Net loss (505)$ (76)$ (750)$ (144)$ Interest expense 118 117 470 452 Interest income - - (1) (1) (Benefit from) provision for income taxes (53) 70 13 70 Depreciation and amortization 97 92 374 371 (343) 203 106 748 Restructuring charges, net 17 30 105 62 Sponsors' and other advisory fees 28 2 43 7 Acquisition and integration-related costs - 2 2 4 Third-party sales transformation costs - - 5 - Loss on extinguishment of debt - - - 6 Third-party fees expensed in connection with the debt modification - - - 8 Share-based and other compensation 7 4 19 19 Loss (gain) on disposal of long-lived assets, net 1 - 1 (1) Change in certain tax indemnifications - - - (9) Impairment of indefinite-lived intangible assets 100 - 100 - Goodwill impairment 442 - 442 - Impairment of investment 11 - 11 - Resolution of certain legal matters - - 53 - Gain on foreign currency transactions - (12) (10) (14) Pension/OPEB/nonretirement postemployment benefits and long-term disability costs 21 17 63 69 Other - - - 1 Adjusted EBITDA 284$ 246$ 940$ 900$ Avaya Inc. EBITDA Three months ended September 30, Supplemental Schedule of Non-GAAP Adjusted EBITDA (Unaudited; in millions) Fiscal years ended September 30,

© 2017 Avaya Inc. All rights reserved. 18 NON-GAAP RECONCILIATION GROSS MARGIN AND OPERATING INCOME Sept. 30, Dec. 31, Mar. 31, June 30, Sept. 30, 2015 2015 2016 2016 2016 Gross Profit 616$ 579$ 541$ 542$ 583$ Gross Margin 61.1% 60.4% 59.8% 61.5% 60.9% Items excluded: Amortization of acquired technology intangible assets 9 8 7 7 8 Share-based and other compensation - - - - 1 Resolution of certain legal matters - - 1 1 - Non-GAAP Gross Profit 625$ 587$ 549$ 550$ 592$ Non-GAAP Gross Margin 62.0% 61.3% 60.7% 62.4% 61.8% Reconciliation of Non-GAAP Operating Income (Loss) Operating Income (Loss) 100$ 91$ 17$ 58$ (428)$ Percentage of Revenue 9.9% 9.5% 1.9% 6.6% -44.7% Items excluded: Amortization of acquired intangible assets 66 65 63 64 64 Restructuring charges, net 30 23 21 44 17 Acquisition and integration-related costs 2 - 1 1 - Impairment charges - - - - 542 Advisory fees - - 2 7 27 Third-party sales transformation costs - 2 3 - - Share-based and other compensation 4 4 4 4 7 Resolution of certain legal matters - - 51 2 - Non-GAAP Operating Income 202$ 185$ 162$ 180$ 229$ Non-GAAP Operating Margin 20.0% 19.3% 17.9% 20.4% 23.9% Avaya Inc. Reconciliation of Non-GAAP Gross Profit and Non-GAAP Gross Margin Three Months Ended Supplemental Schedules of Non-GAAP Reconciliations (Unaudited; in millions)

© 2017 Avaya Inc. All rights reserved. 19 NON-GAAP RECONCILIATION PRODUCT AND SERVICES GROSS MARGINS Sept. 30, Dec. 31, Mar. 31, June 30, Sept. 30, 2015 2015 2016 2016 2016 Revenue 499$ 464$ 424$ 398$ 469$ Costs (exclusive of amortization of technology intangible assets)ts (exclusive of amortization of acquired technology intangible assets) 173 164 156 141 169 Amortization of technology intangible assetsortiz tion of acquired technology intangible a sets 9 8 7 7 8 GAAP Gross Profit 317 292 261 250 292 GAAP Gross Margin 63.5% 62.9% 61.6% 62.8% 62.3% Items excluded: Amortization of acquired technology intangible assets 9 8 7 7 8 Resolution of certain legal matters - - 1 1 - Non-GAAP Gross Profit 326$ 300$ 269$ 258$ 300$ Non-GAAP Gross Margin 65.3% 64.7% 63.4% 64.8% 64.0% Revenue 509$ 494$ 480$ 484$ 489$ Costs 210 207 200 192 198 GAAP Gross Profit 299 287 280 292 291 G AP Gross Margin 58.7% 58.1% 58.3% 60.3% 59.5% Items excluded: Share-based and other compensation - - - - 1 Non-GAAP Gross Profit 299$ 287$ 280$ 292$ 292$ Non-GAAP Gross Margin 58.7% 58.1% 58.3% 60.3% 59.7% Avaya Inc. Reconciliation of Non-GAAP Gross Profit and Non-GAAP Gross Margin - Services Reconciliation of Non-GAAP Gross Profit and Non-GAAP Gross Margin - Products Supplemental Schedules of Non-GAAP Reconciliation of Gross Profit and Gross Margin by Portfolio (Unaudited; in millions) Three Months Ended

© 2017 Avaya Inc. All rights reserved. 20