Dassault Reports 2008 Q2 Software Revenue Growth

(2) The non-GAAP percentage increase (decrease) compares non-GAAP measures for the two different periods. In the event there is a non-GAAP adjustment to the relevant measure for only one of the periods under comparison, the non-GAAP increase (decrease) compares the non-GAAP measure to the relevant GAAP measure.

(3) Based on a weighted average 119.3 million diluted shares for First Half 2008 and 119.2 million diluted shares for First Half 2007.

DASSAULT SYSTEMES

U.S.GAAP IFRS SUMMARY RECONCILIATION

(in millions of Euro, except per share data, unaudited)

In millions of Euros

Six months ended June 30,

Six months ended June 30,

2008 Adjustment 2008 2007 Adjustment 2007
U.S. GAAP IFRS U.S. GAAP IFRS
Total Revenue 633.6 0.0 633.6 596.6 0.0 596.6
Net Income 83.1 17.1 100.2 70.8 3.7 74.5
Amortization of acquired intangibles ( 21.5) 2.9 ( 18.6) ( 21.8) 5.9 ( 15.9)
Other operating income and expense, net* ( 2.5) 17.2 14.7 0.0 0.0 0.0
Income tax expense ( 34.7) ( 3.0) ( 37.7) ( 36.3) ( 2.2) ( 38.5)
Shareholders' equity 1,163.7 ( 55.2) 1,108.5 1,147.1 ( 28.9) 1,118.2

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