DS Reports 2008 Third Quarter Financial Results Well in Line With its Objectives (Revenue up 12%)

(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 expense 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 net income data reflect the combined effect of these non-GAAP adjustments.

Nine months ended Sept. 30,
In millions of Euros 2008 U.S. GAAP 2008 2007 U.S. GAAP 2007
Adjustment non-GAAP Adjustment non-GAAP
Cost of services and other revenue 112.1 (0.4) 111.7 117.1 (0.5) 116.6
Research and development 228.4 (8.0) 220.4 228.3 (7.4) 220.9
Marketing and sales 279.0 (2.7) 276.3 254.9 (2.6) 252.3
General and administrative 78.5 (2.7) 75.8 70.4 (2.3) 68.1
Total stock-based compensation expense (13.8) (12.8)

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

(3) Based on a weighted average 119.5 million diluted shares for YTD 2008 and 119.5 million diluted shares for YTD 2007.

DASSAULT SYSTEMES

U.S. GAAP IFRS SUMMARY RECONCILIATION

(in millions of Euro, except per share data, unaudited)

In millions of Euros Three months ended Sept. 30,
2008 Adjustment 2008 2007 Adjustment 2007
U.S. GAAP IFRS U.S. GAAP IFRS
Total Revenue

318.3

0.0 318.3 299.1 0.0 299.1
Operating Income

53.1

1.4 54.5 46.9 3.9 50.8
Amortization of acquired intangibles (11.4) 1.6 (9.8) (13.6) 3.9 (9.7)
Other operating income and expense, net* (6.0) (0.2) (6.2) 0.0 0.0 0.0
Net Income 43.3 0.9 44.2 31.1 3.1 34.2
Amortization of acquired intangibles (11.4) 1.6 (9.8) (13.6) 3.9 (9.7)
Other operating income and expense, net* (6.0) (0.2) (6.2) 0.0 0.0 0.0
Income tax Expense (19.6) (0.5) (20.1) (17.4) (0.8) (18.2)
Shareholders' equity 1,311.5 ( 61.4) 1,250.1 1,149.7 ( 82.5) 1,067.2
In millions of Euros Nine months ended Sept. 30,
2008 Adjustment 2008 2007 Adjustment 2007
U.S. GAAP IFRS U.S. GAAP IFRS
Total Revenue 951.9 0.0 951.9 895.7 0.0 895.7
Operating Income 170.8 21.5 192.3 147.8 9.7 157.5
Amortization of acquired intangibles (32.9) 4.5 (28.4) (35.4) 9.7 (25.7)
Other operating income and expense, net* (8.5) 17.0 8.5 0.0 0.0 0.0
Net Income 126.4 18.0 144.4 101.9 6.8 108.7
Amortization of acquired intangibles (32.9) 4.5 (28.4) (35.4) 9.7 (25.7)
Other operating income and expense, net* (8.5) 17.0 8.5 0.0 0.0 0.0
Income tax Expense (54.3) (3.5) (57.8) (53.7) (2.9) (56.6)
Shareholders' equity 1,311.5 ( 61.4) 1,250.1 1,149.7 ( 82.5) 1,067.2

* Under U.S. GAAP the Company will recognize the gain on sale of real estate in connection with the relocation of its corporate headquarters in the 2008 fourth quarter. Under IFRS the gain on sales was recognized in the 2008 second quarter.

DASSAULT SYSTEMES

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