Dassault Reports 2008 Q2 Software Revenue Growth

(1) In the reconciliation schedule above, (i) all non-GAAP adjustments to GAAP revenue data reflect the exclusion of the deferred revenue adjustment; (ii) non-GAAP adjustments to operating expenses data reflect the exclusion of the amortization of acquired intangibles, other operating income and expense, net and stock-based compensation expense (as detailed below); and (iii) all non-GAAP adjustments to GAAP income data reflect the combined effect of these non-GAAP adjustments.

Three months ended June 30,
Millions of Euros 2008 U.S. GAAP

Adjustment

2008 non-GAAP

2007 U.S. GAAP

Adjustment

2007 non-GAAP

Cost of services and other revenue 38.9 (0.2) 38.7 38.5 (0.2) 38.3
Research and development 76.6 (2.8) 73.8 75.5 (1.9) 73.6
Marketing and sales 95.2 (0.9) 94.3 88.3 (0.7) 87.6
General and administrative 25.6 (0.8) 24.8 24.6 (0.6) 24.0
Total stock-based compensation expense (4.7) (3.4)

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