⁽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 intangible assets and of tangible assets revaluation, share-based compensation expense and related social charges, and lease incentives of acquired companies, as detailed below, and other operating income and expense, net including impairment of goodwill and acquired intangible assets (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, certain one-time tax effects and the income tax effect of the non-IFRS adjustments.

In millions of Euros, except percentages	Three months ended March 31,								Change
	2020 IFRS	Share-based compensation expense and related social charges	Lease incentives of acquired companies	2020 Non-IFRS	2019 IFRS	Share-based compensation expense and related social charges	Lease incentives of acquired companies	2019 Non-IFRS	IFRS	Non-IFRS
Cost of revenue	(196.4)	3.9	0.2	(192.3)	(145.7)	2.0	-	(143.8)	35%	34%
Research and development	(230.2)	13.8	0.4	(216.0)	(180.3)	20.9	-	(159.4)	28%	36%
Marketing and sales	(331.3)	13.6	0.1	(317.6)	(291.2)	12.4	-	(278.8)	14%	14%
General and administrative	(97.4)	13.0	-	(84.3)	(76.7)	11.1	-	(65.6)	27%	29%
Total		44.4	0.7			46.3	-

 

⁽²⁾ Excluding ENOVIA Life Sciences Compliance and Quality Management (Q1 2019: €3.3m)

⁽³⁾ Including ENOVIA Life Sciences Compliance and Quality Management (Q1 2019: €3.3m)

⁽⁴⁾ The non-IFRS percentage increase (decrease) compares non-IFRS measures for the two different periods. In the event there is non-IFRS adjustment to the relevant measure for only one of the periods under comparison, the non-IFRS increase (decrease) compares the non-IFRS measure to the relevant IFRS measure

⁽⁵⁾ Based on a weighted average 263.2 million diluted shares for Q1 2020 and 260.5 million diluted shares for Q1 2019