Revenues by Segment
Consolidated Statements of Income
Selected Balance Sheet Data
Consolidated Statements of Cash Flows
GAAP Reconciliations
Earnings per Share Reconciliation (unaudited)

Revenues by Segment

(unaudited)

 
 

                                  First Quarter Ended                                  

 

June 30,

 

July 1,

 

              % of Total              

(In millions)

      2006      

 

      2005      

 

Fiscal 2007

 

Fiscal 2006

               

   U.S. Commercial

$   976.6   

 

$1,007.1   

 

27%     

 

28%     

   Europe

941.9   

 

1,037.0   

 

27        

 

29        

   Other International

        346.1   

 

        317.5   

 

        10        

 

          9        

Global Commercial segment

     2,264.6   

 

     2,361.6   

 

        64        

 

        66        

               

   Department of Defense

853.8   

 

793.9   

 

24        

 

22        

   Civil agencies

404.1   

 

376.7   

 

11        

 

11        

   Other (1)

          33.7   

 

          50.3   

 

          1        

 

          1        

U.S. Federal segment

     1,291.6   

 

     1,220.9   

 

        36        

 

        34        

               
 

$3,556.2   
=========

 

$3,582.5   
=========

 

100%     
=========

 

100%     
=========

 

   

(1)

Other revenues consist of state, local and foreign government as well as commercial contracts performed by the U.S. Federal reporting segment.

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Consolidated Statements of Income

(unaudited)

(In millions except per-share amounts)

    First Quarter Ended     

 

June 30,

 

July 1,

 

     2006     

 

     2005     

       

Revenues

  $3,556.2  

 

  $3,582.5  

       

Costs of services

2,883.3   

 

2,926.7   

Selling, general and administrative

227.6   

 

205.1   

Depreciation and amortization

260.9   

 

269.7   

Interest expense

30.7   

 

24.1   

Interest income

(26.0)  

 

(5.3)  

Special items

       196.9   

 

                   

       

Total costs and expenses

    3,573.4   

 

    3,420.3   

       

(Loss) income before taxes

(17.2)  

 

162.2   

Taxes on income

         38.1   

 

         53.5   

       

(Loss) income from continuing operations

(55.3)  

 

108.7   

Discontinued operations, net of taxes

                   

 

         22.9   

       

Net (loss) income

$    (55.3)  

 

$   131.6   

 

========

 

========

       

(Loss) earnings per share:

     

   Continuing operations

$    (0.29)  

 

$     0.59   

   Discontinued operations

                   

 

         0.12   

      Basic

$    (0.29)  

 

$     0.71   

 

========

 

========

       

   Continuing operations

$    (0.29)  

 

$     0.58   

   Discontinued operations

                   

 

         0.12   

      Diluted

$    (0.29)  

 

$     0.70   

 

========

 

========

     

Average common shares outstanding for:

   

    Basic EPS

187.536   

 

185.510   

    Diluted EPS

187.536   

 

187.152   

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Selected Balance Sheet Data

(unaudited)

     
       
       
 

June 30,

 

March 31,

(In millions)

       2006       

 

       2006       

Assets

     

   Cash and cash equivalents

$  1,008.0    

 

$  1,290.7    

   Receivables, net of allowance for doubtful accounts

4,012.9    

 

3,746.3    

   Prepaid expenses and other current assets

       1,250.2    

 

       1,268.9    

Total current assets

       6,271.1    

 

       6,305.9    

       

   Property and equipment, net

2,392.9    

 

2,320.1    

   Outsourcing contract costs, net

1,116.6    

 

1,175.3    

   Software, net

455.8    

 

453.3    

   Goodwill, net

2,339.5    

 

2,306.3    

   Other assets

          465.1    

 

          468.7    

      Total assets

   $13,041.0    

 

   $13,029.6    

 

==========

 

==========

       

Liabilities

     

   Short-term debt and current maturities of long-term debt

$       86.8    

 

$       85.3    

   Accounts payable

597.5    

 

705.1    

   Accrued payroll and related costs

750.1    

 

706.5    

   Other accrued expenses

1,933.6    

 

1,359.7    

   Deferred revenue

578.6    

 

629.1    

   Federal, state and foreign income taxes

          612.4    

 

          655.4    

 

   $  4,559.0    

 

   $  4,141.1    

       

   Long-term debt, net

1,397.3    

 

1,376.8    

   Other long-term liabilities

737.1    

 

739.8    

   Stockholders' equity

       6,347.6    

 

       6,771.9    

       

      Total liabilities and stockholders' equity

$13,041.0    

 

$13,029.6    

 

==========

 

==========

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Consolidated Statements of Cash Flows

 

(unaudited)

 
   
 

       Three Months Ended       

(In millions)

June 30,

 

July 1,

 

       2006       

 

       2005       

Cash flows from operating activities:

     

   Net (loss) income

$   (55.3)   

 

$   131.6    

   Adjustments to reconcile net (loss) income to net

     

     cash provided by operating activities:

     

      Depreciation and amortization and other non-cash charges

299.1    

 

296.3    

      Gain on disposition, net of taxes

(19.3)   

 

(22.9)   

      Changes in assets and liabilities, net of effects of acquisitions:

     

         Increase in assets

(347.0)   

 

(286.8)   

         Decrease in liabilities

          (89.9)   

 

        (108.7)   

       

Net cash (used in) provided by operating activities

        (212.4)   

 

              9.5    

       

Investing activities:

     

   Purchases of property and equipment

(199.4)   

 

(235.4)   

   Outsourcing contracts

(17.0)   

 

(98.0)   

   Software

(36.7)   

 

(40.4)   

   Other investing cash flows

          165.8    

 

            18.2    

       

Net cash used in investing activities

          (87.3)   

 

        (355.6)   

       

Financing activities:

     

   Borrowings on lines of credit, net

(6.4)   

 

(15.2)   

   Principal payments on long-term debt

(8.1)   

 

(2.0)   

   Proceeds from stock option and other common stock transactions

32.1    

 

8.7    

   Excess tax benefit from stock-based compensation

1.7    

   

   Repurchase of common stock

   

(227.6)   

   Other financing cash flows

            (4.3)   

 

              1.6    

       

Net cash provided by (used in) financing activities

            15.0    

 

        (234.5)   

       

Effect of exchange rate changes on cash and cash equivalents

              2.0    

 

            (2.4)   

       

Net decrease in cash and cash equivalents

(282.7)   

 

(583.0)   

Cash and cash equivalents at beginning of year

       1,290.7    

 

       1,010.3    

       

Cash and cash equivalents at end of period

$1,008.0    

 

$   427.3    

 

==========

 

==========

 

 

The following tables reconcile Earnings Before Interest, Taxes, and Depreciation and Amortization (EBITDA); Earnings Before Interest and Taxes (EBIT); and Free Cash Flow to the most directly comparable financial measure calculated and presented in accordance with accounting principles generally accepted in the United States (GAAP). CSC management believes that these three non-GAAP financial measures provide useful information to investors regarding the Company's financial condition and results of operations as they provide another measure of the Company's profitability and ability to service its debt, and are considered important measures by financial analysts covering CSC and its peers.

 

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GAAP Reconciliations

     

(In millions)

     
       

EBITDA / EBIT (unaudited)

  First Quarter Ended  

 

June 30,

 

July 1,

 

     2006     

 

     2005     

EBITDA and special items

$   445.3   

 

$   450.7   

   Special items

      196.9   

 

                  

EBITDA

248.4   

 

450.7   

   Depreciation and amortization

      260.9   

 

      269.7   

EBIT

(12.5)  

 

181.0   

   Interest, net

          4.7   

 

        18.8   

(Loss) income before taxes

(17.2)  

 

162.2   

   Taxes on income

        38.1   

 

        53.5   

(Loss) income from continuing operations

(55.3)  

 

108.7   

Discontinued operations, net of taxes

                  

 

        22.9   

Net (loss) income

$   (55.3)  

 

$   131.6   

 

========

 

========

       
       

Free Cash Flow (unaudited)

  First Quarter Ended  

 

June 30,

 

July 1,

 

     2006     

 

     2005     

Free cash flow

$  (434.1)  

 

$  (346.1)  

Net cash used in investing activities

87.3   

 

355.6   

Proceeds from redemption of preferred stock

126.5   

   

Capital lease payments

          7.9   

 

                  

Net cash (used in) provided by operating activities

$  (212.4)  

 

$        9.5   

 

========

 

========

Note:

Capital lease payments and proceeds from the sale of property and equipment (included in other investing activities) are included in the calculation of free cash flow.

 

Prior periods have been adjusted to conform with this presentation.

 

Proceeds from the redemption of DynCorp preferred stock is included in other investing activities and is excluded from the calculation of free cash flow.

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Earnings per Share Reconciliation (unaudited)

 

The following table is presented to illustrate the impact of the special items on earnings per share. It also provides a reconciliation of the earnings per share amount relating to this item to earnings per share for continuing operations. The earnings per share amounts presented below include non-GAAP measures. This table should be read in conjunction with the Consolidated Statements of Income within this release on which the GAAP earnings per share measures are presented. Earnings per share before special items provides a basis for comparing current operations performance to past and future operating performance.

 

 

                         First Quarter Ended                         

 

        June 30, 2006        

 

          July 1, 2005          

     

EPS

     

EPS

 

 Amount 

 

 (diluted) 

 

 Amount 

 

 (diluted) 

Net (loss) income and EPS (diluted), as reported

$ (55.3)  

 

$  (0.29)  

 

$ 131.6   

 

$   0.70   

Less: Gain on discontinued operations

                 

 

                 

 

       22.9   

 

       0.12   

(Loss) income from total operations

(55.3)  

 

(0.29)  

 

108.7   

 

0.58   

Add back: Special items

     171.8   

 

       0.90   

 

                 

 

                 

Income and EPS from continuing operations

             

  before special items

$ 116.5   

 

$   0.61   

 

$ 108.7   

 

$   0.58   

 

=======

 

=======

 

=======

 

=======

               

Average common shares outstanding for diluted EPS

 

187.536   

     

187.152   

Notes:

All amounts are net of taxes.

 

Amounts are in millions except per-share amounts.

 

EPS from continuing operations before special items for the quarter ended June 30, 2006, is calculated using average common shares outstanding including common stock equivalents of 191.588, which includes those common stock equivalents that were antidilutive due to the reported loss.

 

The EPS impact of special items is calculated as the difference between EPS as reported and EPS from continuing operations before special items.

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