(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 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.
|In millions of Euros||Six months ended |
|Cost of revenue||(129.8)||0.4||(129.4)||(130.4)||0.3||(130.1)|
|Research and development||(191.9)||7.7||(184.2)||(179.3)||5.0||(174.3)|
|Marketing and sales||(333.4)||6.1||(327.3)||(310.5)||2.7||(307.8)|
|General and administrative||(75.5)||4.1||(71.4)||(73.3)||2.5||(70.8)|
|Total stock-based compensation expense||18.3||10.5|
(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 127.2 million diluted shares for YTD 2013 and 125.5 million diluted shares for YTD 2012.
ClÉment BÉnÉtreau, 33.1.47.03.68.10
Source: Dassault SystÈmes