Dassault Systèmes Raises EPS Guidance for 2018

(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, the income tax effect of the non-IFRS adjustments.

     
  Six months ended June 30,
In millions of Euros 2018 IFRS   Adjustment   2018 Non-IFRS
             
Cost of revenue (240.2) 2.1 (238.1)
Research and development (314.0) 23.1 (291.0)
Marketing and sales (515.8) 13.9 (501.9)
General and administrative (139.6) 21.1 (118.4)
Total share-based compensation expense       € 60.2    

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