(2) The adjusted percentage increase (decrease) compares adjusted measures for the two different periods. In the event there is an adjustment to the relevant measure for only one of the periods under comparison, the adjusted increase (decrease) compares the adjusted measure to the relevant IFRS measure.
DASSAULT SYSTEMES
SUPPPLEMENTAL ADJUSTED FINANCIAL INFORMATION
IFRS – SUPPLEMENTAL ADJUSTED FINANCIAL INFORMATION RECONCILIATION
(in millions of Euro, unaudited)
Readers are cautioned that the supplemental adjusted 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, our supplemental adjusted financial information may not be comparable to similarly titled measures used by other companies. Further specific limitations for individual adjusted measures, and the reasons for presenting supplemental adjusted financial information, are set forth in today’s press release with respect to other operating income and expense, net and in the Company’s 2007 Document de référence filed with the AMF on April 4, 2008 for the other supplemental adjusted financial measures. To compensate for these limitations, the supplemental adjusted financial information should be read not in isolation, but only in conjunction with our consolidated financial statements prepared in accordance with IFRS.
| Nine months ended Sept. 30, | Variation | |||||||||||||||
| In millions of Euros | 2008 | Adjustment (1) | 2008 | 2007 | Adjustment (1) | 2007 | IFRS | Adjusted (2) | ||||||||
| IFRS | Adjusted | IFRS | Adjusted | |||||||||||||
| Total Revenue | € 951.9 | 1.9 | € 953.8 | € 895.7 | 9.1 | € 904.8 | 6% | 5% | ||||||||
|
Total Revenue breakdown by activity |
||||||||||||||||
| Software revenue | 823.6 | 1.9 | 825.5 | 755.0 | 9.1 | 764.1 | 9% | 8% | ||||||||
| Services and other revenue | 128.3 | 140.7 | (9%) | |||||||||||||
| Total Revenue breakdown by geography | ||||||||||||||||
| Americas | 291.2 | 1.5 | 292.7 | 285.8 | 4.3 | 290.1 | 2% | 1% | ||||||||
| Europe | 441.9 | 0.3 | 442.2 | 394.5 | 3.6 | 398.1 | 12% | 11% | ||||||||
| Asia | 218.8 | 0.1 | 218.9 | 215.4 | 1.2 | 216.6 | 2% | 1% | ||||||||
| Total Revenue breakdown by product line | ||||||||||||||||
| PLM revenue | 750.4 | 1.9 | 752.3 | 710.3 | 6.4 | 716.7 | 6% | 5% | ||||||||
| Mainstream 3D revenue | 201.5 | 185.4 | 2.7 | 188.1 | 9% | 7% | ||||||||||
| Operating Income | € 192.3 | 35.6 | € 227.9 | € 157.5 | 47.6 | € 205.1 | 22% | 11% | ||||||||
| Net Income | € 144.4 | 18.0 | € 162.4 | € 108.7 | 34.3 | € 143.0 | 33% | 14% | ||||||||
