(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 with respect to net income and diluted net income per share, the income tax effect of the non-IFRS adjustments and certain one-time tax effects.

		Three months ended June 30,
In millions of Euros		2016 IFRS		Adjustment		2016		2015 IFRS		Adjustment		2015
						non-IFRS						non-IFRS
Cost of revenue		(116.4)		0.8		(115.6)		(109.5)		0.2		(109.3)
Research and development		(138.7)		7.4		(131.3)		(128.4)		2.2		(126.2)
Marketing and sales		(232.2)		6.6		(225.6)		(228.2)		2.2		(226.0)
General and administrative		(56.0)		3.7		(52.3)		(50.4)		0.8		(49.6)
Total share-based compensation expense				18.5						5.4

(2) 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.
(3) Based on a weighted average 257.3 million diluted shares for Q2 2016 and 256.1 million diluted shares for Q2 2015.

DASSAULT SYSTEMES
SUPPLEMENTAL NON-IFRS FINANCIAL INFORMATION
IFRS – NON-IFRS RECONCILIATION
(unaudited; in millions of Euros, except per share data)

Readers are cautioned that the supplemental non-IFRS information presented in this press release is subject to inherent limitations. It is not based on any comprehensive set of accounting rules or principles and should not be considered as a substitute for IFRS measurements. Also, the Company’s supplemental non-IFRS financial information may not be comparable to similarly titled non-IFRS measures used by other companies. Further specific limitations for individual non-IFRS measures, and the reasons for presenting non-IFRS financial information, are set forth in the Company’s Document de référence for the year ended December 31, 2015 filed with the AMF on March 23, 2016. To compensate for these limitations, the supplemental non-IFRS financial information should be read not in isolation, but only in conjunction with the Company’s consolidated financial statements prepared in accordance with IFRS.

In millions of Euros, except per share data and percentages		Six months ended June 30,												Change
		2016		Adjustment		2016		2015		Adjustment		2015		IFRS		Non-IFRS
		IFRS		(1)		non-IFRS		IFRS		(1)		non-IFRS				(2)
Total Revenue		€ 1,445.4		€ 2.1		€ 1,447.5		€ 1,367.2		€ 21.4		€ 1,388.6		6%		4%
Total Revenue breakdown by activity
Software revenue		1,281.6		1.7		1,283.3		1,206.0		20.4		1,226.4		6%		5%
New Licenses		348.9		0.6		349.5		333.9		12.5		346.4		4%		1%
Other software-related revenue		5.2				5.2		13.3				13.3		-61%		-61%
Periodic Licenses and Maintenance		927.5		1.1		928.6		858.8		7.9		866.7		8%		7%
Recurring portion of Software revenue		72%				72%		71%				71%
Services and other revenue		163.8		0.4		164.2		161.2		1.0		162.2		2%		1%
Total Software Revenue breakdown by product line
CATIA software revenue		465.5				465.5		454.6				454.6		2%		2%
ENOVIA software revenue		152.6				152.6		136.8				136.8		12%		12%
SOLIDWORKS software revenue		303.7				303.7		282.9				282.9		7%		7%
Other software revenue		359.8		1.7		361.5		331.7		20.4		352.1		8%		3%
Total Revenue breakdown by geography
Americas		448.2		1.1		449.3		417.3		11.0		428.3		7%		5%
Europe		612.6		0.6		613.2		587.8		7.2		595.0		4%		3%
Asia		384.6		0.4		385.0		362.1		3.2		365.3		6%		5%
Total Operating Expenses		(€ 1,161.5)		€ 124.9		(€ 1,036.6)		(€ 1,099.0)		€ 94.5		(€ 1,004.5)		6%		3%
Share-based compensation expense		(34.0)		34.0		-		(10.7)		10.7		-		-		-
Amortization of acquired intangibles		(77.4)		77.4		-		(77.6)		77.6		-		-		-
Other operating income and expense, net		(13.5)		13.5		-		(6.2)		6.2		-		-		-
Operating Income		€ 283.9		€ 127.0		€ 410.9		€ 268.2		€ 115.9		€ 384.1		6%		7%
Operating Margin		19.6%				28.4%		19.6%				27.7%
Financial revenue & other, net		(16.8)		11.8		(5.0)		3.8				3.8		-542%		-232%
Income tax expense		(73.5)		(52.6)		(126.1)		(99.3)		(39.2)		(138.5)		-26%		-9%
Non-controlling interest		(2.4)				(2.4)		(2.5)				(2.5)		-4%		-4%
Net Income attributable to shareholders		€ 191.2		86.2		€ 277.4		€ 170.2		76.7		€ 246.9		12%		12%
Diluted Net Income Per Share (3)		€ 0.74		0.34		€ 1.08		€ 0.67		0.29		€ 0.96		10%		13%

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