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And today, we have about $300 million authorized by the board for this purpose. I think the purpose is that we see all 3 of those as important elements of an overall capital allocation strategy. During the third quarter, we did not buy any shares of our inventory. The adjusted EBITDA for the third quarter of 2022 was $132.3 million or 19.4% of sales. The adjusted EBITDA in Q3 of 2021 was $165.1 million or 23.1% of gross sales. Non-GAAP R&D expense within the third quarter of 2022 was 10.2% versus 9% in Q3 of 2021.
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In R&D, on a non-GAAP foundation, we have excluded $500,000 of restructuring costs. The cumulative sum of those non-GAAP adjustments end in transferring the quarterly working margin from thirteen.6% on a GAAP foundation to fifteen.5% on a non-GAAP foundation. Looking on the results on a non-GAAP foundation.
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