Dassault Systèmes Reports Second Quarter Results with Strong EPS Growth

(1) In the reconciliation schedule above, (i) all adjustments to IFRS revenue data reflect the exclusion of the deferred revenue adjustment of acquired companies; (ii) adjustments to IFRS operating expenses data reflect the exclusion of the amortization of acquired intangibles, share-based compensation expense, and other operating income and expense, and (iii) all adjustments to IFRS income data reflect the combined effect of these adjustments, plus with respect to net income and diluted net income per share, the income tax effect of the non-IFRS adjustments.

  Three months ended June 30,
In millions of Euros

2010

  Adjustment   2010  

2009

  Adjustment   2009
   

IFRS

      non-IFRS  

IFRS

      non-IFRS
Cost of services and other revenue (35.8) 0.2 (35.6) (35.6) 0.2 (35.4)
Research and development (83.2) 4.0 (79.2) (80.3) 3.7 (76.6)
Marketing and sales (121.5) 1.5 (120.0) (91.5) 1.3 (90.2)
General and administrative (29.4) 1.2 (28.2) (28.0) 1.2 (26.8)
Total stock-based compensation expense       6.9           6.4    

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