(1) The acquisition of the IBM PLM operations is presented net of payments received from IBM in connection with the settlement of royalties due as of March 31, 2010. As a result, reported cash flows from operations are lower in the periods presented above than they would have been had this transaction not occurred.

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, 2009 and 2010 Half Year report filed with the AMF on April 1, 2010, and August 2, 2010, respectively. 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		Three months ended December 31,												Change
		2010		Adjustment		2010		2009		Adjustment		2009		IFRS		Non-IFRS
		IFRS		(1)		non-IFRS		IFRS		(1)		non-IFRS				(2)
Total Revenue		€ 462.7		4.6		€ 467.3		€ 339.0		0.1		€ 339.1		36%		38%
Total Revenue breakdown by activity
Software revenue		418.2		4.6		422.8		301.1		0.1		301.2		39%		40%
New Licenses		135.8						96.7						40%
Product Development		1.8						2.0
Periodic Licenses and Maintenance		280.6		4.6		285.2		202.4		0.1		202.5		39%		41%
Recurring portion of Software revenue		67%				67%		67%				67%
Services and other revenue		44.5						37.9						17%
Total Software Revenue breakdown by product line
PLM software revenue		335.4		4.6		340.0		237.1		0.1		237.2		41%		43%
of which CATIA software revenue		199.0		3.8		202.8		134.3						48%		51%
of which ENOVIA software revenue		67.0		0.9		67.9		48.6						38%		40%
Mainstream 3D software revenue		82.8						64.0						29%
Total Revenue breakdown by geography
Americas		132.3		1.8		134.1		103.3		0.0		103.3		28%		30%
Europe		215.3		3.4		218.7		160.9		0.1		161.0		34%		36%
Asia		115.1		(0.6)		114.5		74.8		0.0		74.8		54%		53%
Total Operating Expenses		(€ 338.0)		29.3		(€ 308.7)		(€ 247.3)		18.9		(€ 228.4)		37%		35%
Stock-based compensation expense		(3.9)		3.9		-		(6.1)		6.1		-		-		-
Amortization of acquired intangibles		(23.5)		23.5		-		(9.4)		9.4		-		-		-
Other operating income and expense, net		(1.9)		1.9		-		(3.4)		3.4		-		-		-
Operating Income		€ 124.7		33.9		€ 158.6		€ 91.7		19.0		€ 110.7		36%		43%
Operating Margin		27.0%				33.9%		27.1%				32.6%
Income before Income Taxes		124.7		33.9		158.6		92.6		19.0		111.6		35%		42%
Income tax expense		(46.0)		(10.8)		(56.8)		(15.6)		(14.4)		(30.0)		-		-
Income tax adjustments		(10.8)		10.8		-		(14.4)		14.4		-		-		-
Minority interest		0.0						(0.1)						-
Net Income attributable to shareholders		€ 78.7		23.1		€ 101.8		€ 76.9		4.6		€ 81.5		2%		25%
Diluted Net Income Per Share (3)		€ 0.64		0.19		€ 0.83		€ 0.65		0.03		€ 0.68		(2%)		22%

		Three months ended December 31,
In millions of Euros		2010 IFRS		Adjustment		2010		2009 IFRS		Adjustment		2009
						non-IFRS						non-IFRS
Cost of services and other revenue		(38.6)		0.2		(38.4)		(33.6)		0.2		(33.4)
Research and development		(77.7)		2.2		(75.5)		(66.8)		3.5		(63.3)
Marketing and sales		(138.0)		0.8		(137.2)		(89.6)		1.2		(88.4)
General and administrative		(37.5)		0.7		(36.8)		(28.7)		1.2		(27.5)
Total stock-based compensation expense				3.9						6.1

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