Revenues by Segment
Consolidated Statements of Income
Balance Sheet
Consolidated Statements of Cash Flows
GAAP Reconciliations


Computer Sciences Corporation

August 4, 2005

 
 

Revenues by Segment

(unaudited)

 
 

                                  First Quarter Ended                                  

 

July 1,

 

July 2,

 

              % of Total              

(In millions)

      2005      

 

      2004      

 

Fiscal 2005

 

Fiscal 2004

               

   U.S. Commercial

$  1,007.1   

 

$     884.5   

 

28%     

 

27%     

   Europe

1,037.0   

 

940.1   

 

29        

 

29        

   Other International

        317.5   

 

        304.1   

 

          9        

 

          9        

Global Commercial segment

     2,361.6   

 

     2,128.7   

 

        66        

 

        65        

               

   Department of Defense

793.9   

 

725.8   

 

22        

 

22        

   Civil agencies

376.7   

 

402.8   

 

11        

 

12        

   Other (1)

          50.3   

 

          40.2   

 

          1        

 

          1        

U.S. Federal segment

     1,220.9   

 

     1,168.8   

 

        34        

 

        35        

               
 

$  3,582.5   
=========

 

$  3,297.5   
=========

 

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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Computer Sciences Corporation

August 4, 2005

 
 

Consolidated Statements of Income

(unaudited)

(In millions except per-share amounts)

      First Quarter Ended      

 

July 1, 2005

 

July 2, 2004

       

Revenues

    $3,582.5   

 

    $3,297.5   

       

Costs of services

2,926.7   

 

2,663.8   

       

Selling, general and administrative

205.1   

 

210.7   

       

Depreciation and amortization

269.7   

 

251.8   

       

Interest expense

24.1   

 

39.2   

       

Interest income

           (5.3)  

 

           (2.3)  

       

Total costs and expenses

      3,420.3   

 

      3,163.2   

       

Income before taxes

162.2   

 

134.3   

       

Taxes on income

           53.5   

 

           41.4   

       

Income from continuing operations

108.7   

 

92.9   

       

Discontinued operations, net of taxes

           22.9   

 

           17.5   

       

Net income

$    131.6   
=========

 

$    110.4   
=========

       

Earnings per share:

     

   Continuing operations

$      0.59   

 

$      0.49   

   Discontinued operations

           0.12   

 

           0.09   

   Basic*

$      0.71   
=========

 

$      0.59   
=========

       

   Continuing operations

$      0.58   

 

$      0.49   

   Discontinued operations

           0.12   

 

           0.09   

   Diluted

$      0.70   
=========

 

$      0.58   
=========

*Amounts may not add due to rounding

     
       

Average common shares outstanding for:

     

   Basic EPS

185.510   

 

188.185   

   Diluted EPS

187.152   

 

189.896   

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Computer Sciences Corporation

August 4, 2005

 
 

Balance Sheet

(unaudited)

     
       
       

(In millions)

 July 1, 2005 

 

April 1, 2005

Assets

     

   Cash and cash equivalents

$     427.3    

 

$  1,010.3    

   Receivables, net of allowance for doubtful accounts

3,722.9    

 

3,537.7    

   Prepaid expenses and other current assets

1,157.8    

 

1,058.0    

   Assets of operations held for sale

                       

 

            83.8    

      Total current assets

       5,308.0    

 

       5,689.8    

       

   Property and equipment, net

2,368.7    

 

2,365.4    

   Outsourcing contract costs, net

1,288.5    

 

1,279.6    

   Software, net

459.4    

 

461.3    

   Goodwill, net

2,297.2    

 

2,343.4    

   Other assets

          475.2    

 

          494.4    

      Total assets

$12,197.0    
==========

 

$12,633.9    
==========

       

Liabilities

     

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

$      67.5    

 

$      85.7    

   Accounts payable

692.3    

 

836.0    

   Accrued payroll and related costs

716.8    

 

660.4    

   Other accrued expenses

1,296.1    

 

1,320.4    

   Deferred revenue

600.1    

 

562.7    

   Federal, state and foreign income taxes

403.2    

 

395.8    

   Liabilities of operations held for sale

                       

 

            16.9    

      Total current liabilities

       3,776.0    

 

       3,877.9    

       

   Long-term debt, net

1,301.6    

 

1,303.0    

   Other long-term liabilities

924.4    

 

958.3    

       

   Stockholders' equity

       6,195.0    

 

       6,494.7    

       

      Total liabilities and stockholders' equity

$12,197.0    
==========

 

$12,633.9    
==========

       

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Computer Sciences Corporation

August 4, 2005

 
 

Consolidated Statements of Cash Flows

 

(unaudited)

 
   
 

       Three Months Ended       

(In millions)

 July 1, 2005 

 

 July 2, 2004 

Cash flows from operating activities:

     

   Net income

$   131.6    

 

$   110.4    

   Adjustments to reconcile net income to net

     

      cash provided by operating activities:

     

      Depreciation and amortization and other non-cash charges

296.3    

 

274.0    

      Gain on disposition

(22.9)   

   

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

     

         Increase in assets

(286.8)   

 

(216.0)   

         Decrease in liabilities

        (108.7)   

 

          (48.5)   

       

Net cash provided by operating activities

              9.5    

 

          119.9    

       

Investing activities:

     

   Purchases of property and equipment

(235.4)   

 

(234.0)   

   Acquisitions, net of cash acquired

   

(20.5)   

   Dispositions

   

1.0    

   Outsourcing contracts

(98.0)   

 

(58.6)   

   Software

(40.4)   

 

(81.4)   

   Other investing cash flows

            18.2    

 

            56.3    

       

Net cash used in investing activities

        (355.6)   

 

        (337.2)   

       

Financing activities:

     

   Borrowings under commercial paper, net

   

.6    

   (Repayment) borrowings under lines of credit, net

(15.2)   

 

.3    

   Principal payments on long-term debt

(2.0)   

 

(1.3)   

   Proceeds from stock option and other common stock transactions

8.7    

 

16.9    

   Acquisition of treasury stock

(227.6)   

   

   Other financing cash flows

              1.6    

 

                .2    

       

Net cash provided by (used in) financing activities

        (234.5)   

 

            16.7    

       

Effect of exchange rate changes on cash and cash equivalents

            (2.4)   

 

            (2.3)   

       

Net decrease in cash and cash equivalents

(583.0)   

 

(202.9)   

       

Cash and cash equivalents at beginning of year

       1,010.3    

 

          562.8    

       

Cash and cash equivalents at end of period

$   427.3    
==========

 

$   359.9    
==========

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Computer Sciences Corporation

August 4, 2005

 
 

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.

 

GAAP Reconciliations

     

(In millions)

     
       

EBITDA / EBIT (unaudited)

      First Quarter Ended      

 

July 1, 2005

 

July 2, 2004

EBITDA

$   450.7   

 

$   423.0   

   Depreciation and Amortization

         269.7   

 

         251.8   

EBIT

181.0   

 

171.2   

   Interest, net

           18.8   

 

           36.9   

Income Before Taxes

162.2   

 

134.3   

   Taxes on income

           53.5   

 

           41.4   

Income from continuing operations

108.7   

 

92.9   

Discontinued operations, net of taxes

           22.9   

 

           17.5   

Net Income

$   131.6   
=========

 

$   110.4   
=========

       
       

Free Cash Flow (unaudited)

      First Quarter Ended      

 

July 1, 2005

 

July 2, 2004

Free Cash Flow

$  (346.1)  

 

$  (244.7)  

Net cash used in investing activities

355.6   

 

337.2   

Acquisition, net of cash acquired

   

(20.5)  

Dispositions

   

1.0   

Decrease in available-for-sale securities*

                     

 

           46.9   

Net cash provided by operating activities

$        9.5   
=========

 

$   119.9   
=========

       

*As a result of guidance issued by the SEC in its March 4, 2005, "Current Accounting and Disclosure Issues" the Company reclassified certain securities held on April 2, 2004 from cash to available-for-sale investments. This reclassification increased cash used in investing activities for the 3 months ended July 2, 2004. The Company believes it is appropriate to exclude such cash flows from its measurement of free cash flows.

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