When the Company believes it would be helpful for understanding trends in its business, the Company provides percentage increases or decreases in its revenue (in both IFRS as well as non-IFRS) to eliminate the effect of changes in currency values, particularly the U.S. dollar and the Japanese yen, relative to the euro. When trend information is expressed herein "in constant currencies", the results of the "current" period have first been recalculated using the average exchange rates of the comparable period in the preceding year, and then compared with the results of the comparable period in the preceding year.

About Dassault Systèmes

Dassault Systèmes, the 3D Experience Company, provides business and people with virtual universes to imagine sustainable innovations. Its world-leading solutions transform the way products are designed, produced, and supported. Dassault Systèmes’ collaborative solutions foster social innovation, expanding possibilities for the virtual world to improve the real world. The group brings value to over 150,000 customers of all sizes in all industries in more than 80 countries.

For more information, visit www.3ds.com.

CATIA, SolidWORKS, ENOVIA, SIMULIA, DELMIA, 3DVIA, 3DSwYm, EXALEAD and NetVibes are registered trademarks of Dassault Systèmes or its subsidiaries in the US and/or other countries.

(Tables to follow)

TABLE OF CONTENTS

Non-IFRS key figures

Condensed consolidated statements of income

Condensed consolidated balance sheets

Condensed consolidated cash flow statements

IFRS – non-IFRS reconciliation

DASSAULT SYSTEMES
NON-IFRS KEY FIGURES
(unaudited; in millions of Euros, except per share data, headcount and exchange rates)

Non-IFRS key figures exclude the effects of adjusting the carrying value of acquired companies’ deferred revenue, stock-based compensation expense, amortization of acquired intangible assets, other operating income and expense, net and certain one-time financial revenue items and the income tax effects of these non-IFRS adjustments and certain one-time income tax effects in 2010.

Comparable IFRS financial information and a reconciliation of the IFRS and non-IFRS measures are set forth in the separate tables within this Attachment.

				Three months ended																Twelve months ended
				December 31, 2011				December 31, 2010				Change				Change in cc*				December 31, 2011				December 31, 2010				Change				Change in cc*
Non-IFRS Revenue				€ 512.1				€ 467.3				10%				9%				€ 1,783.5				€ 1,580.0				13%				14%
Non-IFRS Revenue breakdown by activity
Software revenue				462.1				422.8				9%				8%				1,617.4				1,427.2				13%				15%
of which new licenses revenue				155.4				135.8				14%				13%				465.0				393.9				18%				20%
of which periodic licenses, maintenance and product development revenue				306.7				287.0				7%				6%				1,152.4				1,033.3				12%				13%
Services and other revenue				50.0				44.5				12%				11%				166.1				152.8				9%				10%
Recurring software revenue				306.0				285.2				7%				6%				1,148.6				1,030.8				11%				13%
Non-IFRS software revenue breakdown by product line
PLM software revenue				371.0				340.0				9%				8%				1,276.4				1,115.7				14%				16%
of which CATIA software revenue				220.2				202.8				9%				7%				762.9				667.3				14%				16%
of which ENOVIA software revenue				70.7				67.9				4%				3%				229.9				205.2				12%				14%
SolidWorks software revenue				91.1				82.8				10%				9%				341.0				311.5				9%				12%
Non-IFRS Revenue breakdown by geography
Americas				135.6				134.1				1%				0%				488.8				461.8				6%				11%
Europe				251.4				218.7				15%				15%				827.3				709.2				17%				17%
Asia				125.1				114.5				9%				6%				467.4				409.0				14%				14%
Non-IFRS operating income				€ 167.9				€ 158.6				6%								€ 542.6				€ 451.7				20%
Non-IFRS operating margin				32.8%				33.9%												30.4%				28.6%
Non-IFRS net income				108.4				101.8				6%								362.1				302.6				20%
Non-IFRS diluted net income per share				€ 0.87				€ 0.83				5%								€ 2.92				€ 2.50				17%
Closing headcount				9,556				9,022				6%								9,556				9,022				6%
Average Rate USD per Euro				1.35				1.36				(1%)								1.39				1.33				5%
Average Rate JPY per Euro				104.2				112.1				(7%)								111.0				116.2				(5%)
*In constant currencies

DASSAULT SYSTEMES CONDENSED CONSOLIDATED STATEMENTS OF INCOME (IFRS) (unaudited; in millions of Euros, except per share data)
				Three months ended								Twelve months ended
				December 31, 2011				December 31, 2010				December 31, 2011				December 31, 2010
New licenses revenue				155.4				135.8				465.0				393.9
Periodic licenses, maintenance and product development revenue				306.7				282.4				1,151.9				1,017.1
Software revenue				462.1				418.2				1,616.9				1,411.0
Services and other revenue				50.0				44.5				166.1				152.8
Total Revenue				€ 512.1				€ 462.7				€ 1,783.0				€ 1,563.8
Cost of software revenue (excluding amortization of acquired intangibles)				(24.3)				(20.8)				(80.8)				(76.2)
Cost of services and other revenue				(42.1)				(38.6)				(168.6)				(144.9)
Research and development				(88.6)				(77.7)				(329.3)				(322.1)
Marketing and sales				(148.2)				(138.0)				(535.3)				(480.1)
General and administrative				(47.0)				(37.5)				(147.6)				(125.9)
Amortization of acquired intangibles				(21.1)				(23.5)				(83.6)				(71.8)
Other operating income and expense, net				(5.1)				(1.9)				(9.9)				(20.8)
Total Operating Expenses				(€ 376.4)				(€ 338.0)				(€ 1,355.1)				(€ 1,241.8)
Operating Income				€ 135.7				€ 124.7				€ 427.9				€ 322.0
Financial revenue and other, net				(5.1)				0.0				1.1				(2.0)
Income before income taxes				130.6				124.7				429.0				320.0
Income tax expense				(45.2)				(46.0)				(138.5)				(99.4)
Net Income				85.4				78.7				290.5				220.6
Non-controlling interest				(0.7)				0.0				(1.3)				(0.1)
Net Income attributable to equity holders of the parent				€ 84.7				€ 78.7				€ 289.2				€ 220.5
Basic net income per share				0.70				0.66				2.38				1.85
Diluted net income per share				€ 0.68				€ 0.64				€ 2.33				€ 1.82
Basic weighted average shares outstanding (in millions)				121.6				120.1				121.4				119.1
Diluted weighted average shares outstanding (in millions)				124.0				123.0				124.0				121.2
IFRS revenue variation as reported and in constant currencies
				Three months ended December 31, 2011								Twelve months ended December 31, 2011
				Change*				Change in cc**				Change*				Change in cc**
IFRS Revenue				11%				10%				14%				16%
IFRS Revenue by activity
Software Revenue				10%				9%				15%				16%
Services and other Revenue				12%				11%				9%				10%
IFRS Software Revenue by product line
PLM software revenue				11%				10%				16%				17%
of which CATIA software revenue				11%				10%				17%				18%
of which ENOVIA software revenue				6%				5%				14%				16%
SolidWorks software revenue				10%				9%				9%				12%
IFRS Revenue by geography
Americas				3%				2%				7%				12%
Europe				17%				17%				18%				18%
Asia				9%				5%				16%				15%
* Variation compared to the same period in the prior year. ** In constant currencies.

DASSAULT SYSTEMES CONDENSED CONSOLIDATED BALANCE SHEETS (IFRS) (unaudited; in millions of Euros)
				December 31, 2011					December 31, 2010
ASSETS
Cash and cash equivalents					1,154.3					976.5
Short-term investments					268.7					162.6
Accounts receivable, net					494.3					413.5
Other current assets					139.4					120.6
Total current assets					2,056.7					1,673.2
Property and equipment, net					106.6					66.4
Goodwill and Intangible assets, net					1,241.9					1,233.3
Other non current assets					111.6					98.9
Total Assets				€	3,516.8				€	3,071.8
LIABILITIES AND SHAREHOLDERS' EQUITY
Accounts payable					99.9					93.1
Unearned revenues					492.0					387.0
Short-term debt					228.9					26.7
Other current liabilities					317.3					268.3
Total current liabilities					1,138.1					775.1
Long-term debt					72.4					293.4
Other non current obligations					222.6					211.5
Total long-term liabilities					295.0					504.9
Non-controlling interests					17.5					1.0
Parent shareholders' equity					2,066.2					1,790.8
Total Liabilities and Shareholders' equity				€	3,516.8				€	3,071.8

DASSAULT SYSTEMES CONDENSED CONSOLIDATED CASH FLOW STATEMENTS (IFRS) (unaudited; in millions of Euros)
				Three months ended															Twelve months ended
				December 31, 2011					December 31, 2010					Change					December 31, 2011					December 31, 2010					Change
Net Income attributable to equity holders of the parent				84.7					78.7					6.0					289.2					220.5					68.7
Non-controlling interest				0.7					0.0					0.7					1.3					0.1					1.2
Net Income				85.4					78.7					6.7					290.5					220.6					69.9
Depreciation of property & equipment				6.1					6.9					(0.8	)				25.1					24.2					0.9
Amortization of intangible assets				22.0					24.4					(2.4	)				87.3					75.8					11.5
Other non cash P&L Items				51.2					15.3					35.9					49.5					30.9					18.6
Changes in working capital				(96.2	)				(33.7	)				(62.5	)				(1.5	)				56.8					(58.3	)
Net Cash provided by operating activities				68.5					91.6					(23.1	)				450.9					408.3					42.6
Additions to property, equipement and intangibles				(16.5	)				(8.5	)				(8.0	)				(71.4	)				(37.2	)				(34.2	)
Payments for acquisition of businesses, net of cash acquired				(5.1	)				3.2					(8.3	)				(37.4	)				(462.5	)				425.1
Sale of fixed assets				0.0					0.3					(0.3	)				0.3					1.3					(1.0	)
Sale (purchase) of short term investments, net				(63.5	)				(83.5	)				20.0					(103.8	)				(41.9	)				(61.9	)
Loans and others				0.7					0.2					0.5					(2.6	)				(1.1	)				(1.5	)
Net Cash provided by (used in) investing activities				(84.4	)				(88.3	)				3.9					(214.9	)				(541.4	)				326.5
Proceeds (Repayments) of short-term and long-term debt				(18.9	)				(12.7	)				(6.2	)				(26.2	)				102.3					(128.5	)
Repurchase of common stock				0.0					0.0					0.0					(226.7	)				(7.2	)				(219.5	)
Proceeds from exercise of stock-options				34.5					57.6					(23.1	)				233.4					97.4					136.0
Cash dividend paid				0.0					0.0					0.0					(65.8	)				(54.5	)				(11.3	)
Net Cash provided by (used in) financing activities				15.6					44.9					(29.3	)				(85.3	)				138.0					(223.3	)
Effect of exchange rate changes on cash and cash equivalents				30.3					7.7					22.6					27.1					32.5					(5.4	)
Increase in cash and cash equivalents				30.0					55.9					(25.9	)				177.8					37.4					140.4
Cash and cash equivalents at beginning of period				1,124.3					920.6										976.5					939.1
Cash and cash equivalents at end of period				1,154.3					976.5										1,154.3					976.5

DASSAULT SYSTEMES