| Three months ended June 30, | Change | |||||||||||||||
| In millions of Euros | 2018 IFRS | Adjustment | 2018 | 2017 IFRS | Adjustment | 2017 | IFRS | Non-IFRS | ||||||||
| Non-IFRS | Non-IFRS | |||||||||||||||
| Cost of revenue | (120.0) | 1.1 | (118.9) | (116.9) | 1.1 | (115.8) | 3% | 3% | ||||||||
| Research and development | (161.4) | 10.8 | (150.5) | (156.2) | 11.2 | (145.0) | 3% | 4% | ||||||||
| Marketing and sales | (262.8) | 7.5 | (255.3) | (258.5) | 8.9 | (249.6) | 2% | 2% | ||||||||
| General and administrative | (69.8) | 7.9 | (61.9) | (61.6) | 5.2 | (56.3) | 13% | 10% | ||||||||
| Total share-based compensation expense | € 27.3 | € 26.4 | ||||||||||||||
Dassault Systèmes Raises EPS Guidance for 2018
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(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, 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 for net income and diluted net income per share, certain one-time
tax effects and the income tax effect of the non-IFRS adjustments.
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