| (1) Amount represents the revenue not reported during the period as a result of the purchase accounting adjustment associated with EITF 01-3, "Accounting in a Business Combination for Deferred Revenue of an Acquiree." |
| (2) Amount represents $38.1 million of amortization expense associated with intangible assets acquired in business acquisitions, including amounts primarily related to acquired software, customer list and non- compete agreements, an $11.8 million charge for stock-based compensation, as well as the $14.6 million adjustment to revenue as reflected in (1) above. |
| (3) Amount represents the impact of the adjustments to operating income referred to in (2) above, adjusted for the related income tax impact of $23.8 million. |
|
ANSYS, INC. AND SUBSIDIARIES Reconciliation of Non-GAAP Measures For the twelve months ended December 31, 2007 (in thousands, except percentages and per share data) (Unaudited) |
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| As Reported | Adjustments | Non-GAAP Results | |||||||
| Total revenue: | $385,340 | $1,829 (1 | ) | $387,169 | |||||
| Operating income | 126,769 | 40,688 (2 | ) | 167,457 | |||||
| Operating profit margin | 32.9 | % | 43.3 | % | |||||
| Net income | $82,392 | $26,609(3 | ) | $109,001 | |||||
| Earnings per share - diluted | |||||||||
| Diluted earnings per share | $1.02 | $1.34 | |||||||
| Weighted average shares - diluted | 81,135 | 81,135 | |||||||
