Exhibit 99.2

BroadSoft, Inc.

Historical Revenue, GAAP Cost of Revenue and GAAP Gross Profit Reclassification (Unaudited)

(all dollar amounts in thousands)

BroadSoft, Inc.

Reconciliation of Non-GAAP Financial Measures (Unaudited)

(all dollar amounts in thousands)

BroadSoft, Inc.

Historical Revenue, Cost of Revenue and Gross Profit Reclassification: FY10 – FY12

Non-GAAP Financial Measures

In addition to our GAAP operating results, we use certain non-GAAP financial measures when planning, monitoring, and evaluating our performance. We consider these non-GAAP financial measures to be useful metrics for management and investors because they exclude the effect of certain non-cash expenses, such as stock-based compensation expense and amortization of acquired intangibles expense so management and investors can compare our core business operating results over multiple periods. While we believe that these non-GAAP financial measures are useful in evaluating our business, this information should be considered as supplemental in nature and is not meant as a substitute for revenue recognized in accordance with U.S. GAAP. In addition, other companies, including companies in our industry, may calculate such measures differently, which reduces its usefulness as a comparative measure. We believe that these non-GAAP measures reflect our ongoing business in a manner that allows for meaningful period-to-period comparisons and analysis of trends in our business, as they exclude certain expenses.

As discussed in our earnings call held on February 27, 2013, beginning with the fourth quarter of fiscal 2012 and for our 2012 results, we reclassified our revenue disclosure from two categories to three categories: software license revenue; subscription and maintenance support; and professional services and other. This summary shows such reclassification for fiscal years 2010, 2011 and 2012, and, on a quarterly results basis, the most recent eight quarters.

The presentation of non-GAAP gross profit below is not meant to be a substitute for “gross profit” or other financial measures presented in accordance with GAAP, but rather should be evaluated in conjunction with such data. Our definition of “non-GAAP gross profit” may differ from a similarly titled non-GAAP measure used by other companies and may differ from period to period. In reporting non-GAAP measures in the future, we may make other adjustments for expenses and gains we do not consider reflective of core operating performance in a particular period and may modify “non-GAAP gross profit” by excluding these expenses and gains.

Non-GAAP gross profit, license gross profit, subscription and maintenance support gross profit, and professional services and other gross profit. BroadSoft defines non-GAAP gross profit as gross profit plus stock-based compensation expense and amortization expense for acquired intangible assets. BroadSoft considers non-GAAP gross profit to be a useful metric for management and our investors because it excludes the effect of certain non-cash expenses so management and its investors can compare BroadSoft’s sales margins over multiple periods. Where BroadSoft provides further breakdown of non-GAAP gross profit between license, subscription and maintenance support and professional services and other, the Company adds back the stock-based compensation expense and amortization expense, as applicable, to the related gross profit.