Dassault Systèmes Reports Q4 and FY Results, Addressable Market Expansion and Introduction of Broad Cloud Offering

(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 expense data reflect the exclusion of the amortization of acquired intangibles, share-based compensation expense and related social charges (2012), and other operating income and expense, (iii) adjustments to IFRS financial revenue and other, net reflect the exclusion of certain one-time items included in financial revenue and other, net, and (iv) 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 and certain one-time tax effects in 2013 and 2012.

In millions of Euros   Three months ended December 31,
  2013 IFRS   Adjustment  

2013
non-IFRS

  2012 IFRS   Adjustment  

2012
non-IFRS

Cost of revenue (69.8)   0.2   (69.6)   (73.3)   (0.3)   (73.6)
Research and development (96.5) 3.2 (93.3) (91.2) 1.5 (89.7)
Marketing and sales (170.1) 2.8 (167.3) (169.8) 2.5 (167.3)
General and administrative (40.2) 1.8 (38.4) (44.8) 4.6 (40.2)
Total share-based compensation expense       8.0           8.3    
 

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