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

Computer Sciences Corporation

November 3, 2005

 
 

Revenues by Segment

(unaudited)

 

 

                                Second Quarter Ended                                

 

Sept. 30,

 

Oct. 1,

 

              % of Total              

(In millions)

      2005      

 

      2004      

 

Fiscal 2006

 

Fiscal 2005

 

 

 

 

 

 

 

 

   U.S. Commercial

$1,005.7   

 

$   903.8   

 

28%     

 

27%     

   Europe

983.7   

 

1,034.9   

 

28        

 

30        

   Other International

        339.1   

 

        297.8   

 

          9        

 

          9        

Global Commercial segment

     2,328.5   

 

     2,236.5   

 

        65        

 

        66        

 

 

 

 

 

 

 

 

   Department of Defense

835.4   

 

696.5   

 

23        

 

21        

   Civil agencies

383.4   

 

419.8   

 

11        

 

12        

   Other (1)

          25.3   

 

          41.2   

 

          1        

 

          1        

U.S. Federal segment

     1,244.1   

 

     1,157.5   

 

        35        

 

        34        

 

 

 

 

 

 

 

 

 

$3,572.6   
=========

 

$3,394.0   
=========

 

100%     
=========

 

100%     
=========

 

 

 

                                   Six Months Ended                                   

 

Sept. 30,

 

Oct. 1,

 

              % of Total              

(In millions)

      2005      

 

      2004      

 

Fiscal 2006

 

Fiscal 2005

 

 

 

 

 

 

 

 

   U.S. Commercial

$2,012.8   

 

$1,788.3   

 

28%     

 

27%     

   Europe

2,020.7   

 

1,975.0   

 

29        

 

29        

   Other International

        656.6   

 

        601.9   

 

          9        

 

          9        

Global Commercial segment

     4,690.1   

 

     4,365.2   

 

        66        

 

        65        

 

 

 

 

 

 

 

 

   Department of Defense

1,629.3   

 

1,422.3   

 

22        

 

22        

   Civil agencies

760.1   

 

822.6   

 

11        

 

12        

   Other (1)

          75.6   

 

          81.4   

 

          1        

 

          1        

U.S. Federal segment

     2,465.0   

 

     2,326.3   

 

        34        

 

        35        

 

 

 

 

 

 

 

 

 

$7,155.1   
=========

 

$6,691.5   
=========

 

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)

  Second Quarter Ended  

 

      Six Months Ended      

 

Sept. 30,

 

Oct. 1,

 

Sept. 30,

 

Oct. 1,

 

     2005     

 

     2004     

 

     2005     

 

     2004     

 

 

 

 

 

 

 

 

Revenues

   $3,572.6  

 

   $3,394.0  

 

   $7,155.1  

 

   $6,691.5  

 

 

 

 

 

 

 

 

Costs of services

2,876.7   

 

2,752.6   

 

5,803.4   

 

5,416.4   

 

 

 

 

 

 

 

 

Selling, general and administrative

207.8   

 

189.3   

 

412.9   

 

400.0   

 

 

 

 

 

 

 

 

Depreciation and amortization

274.7   

 

260.0   

 

544.4   

 

511.8   

 

 

 

 

 

 

 

 

Interest expense

25.9   

 

40.2   

 

50.0   

 

79.4   

 

 

 

 

 

 

 

 

Interest income

(9.0)  

 

(2.1)  

 

(14.3)  

 

(4.4)  

 

 

 

 

 

 

 

 

Special items

         52.0   

 

                   

 

         52.0   

 

                   

 

 

 

 

 

 

 

 

Total costs and expenses

    3,428.1   

 

    3,240.0   

 

    6,848.4   

 

    6,403.2   

 

 

 

 

 

 

 

 

Income before taxes

144.5   

 

154.0   

 

306.7   

 

288.3   

 

 

 

 

 

 

 

 

Taxes on income

         45.0   

 

         46.2   

 

         98.5   

 

         87.6   

 

 

 

 

 

 

 

 

Income from continuing operations

99.5   

 

107.8   

 

208.2   

 

200.7   

 

 

 

 

 

 

 

 

Discontinued operations, net of taxes

                   

 

         22.7   

 

         22.9   

 

         40.2   

 

 

 

 

 

 

 

 

Net income

$      99.5   
========

 

$    130.5   
========

 

$    231.1   
========

 

$    240.9   
========

 

 

 

 

 

 

 

 

Earnings per share:

 

 

 

 

 

 

 

   Continuing operations

$      0.54   

 

$      0.57   

 

$      1.12   

 

$      1.06   

   Discontinued operations

                   

 

         0.12   

 

         0.12   

 

         0.21   

   Basic*

$      0.54   
========

 

$      0.69   
========

 

$      1.25   
========

 

$      1.28   
========

 

 

 

 

 

 

 

 

   Continuing operations

$      0.53   

 

$      0.56   

 

$      1.11   

 

$      1.05   

   Discontinued operations

                   

 

         0.12   

 

         0.12   

 

         0.21   

   Diluted*

$      0.53   
========

 

$      0.68   
========

 

$      1.24   
========

 

$      1.26   
========

 

 

 

 

 

 

 

Average common shares outstanding for:

 

 

 

 

 

 

    Basic EPS

184.871   

 

188.981   

 

185.191   

 

188.583   

    Diluted EPS

186.541   

 

191.118   

 

186.871   

 

190.484   

 

 

 

 

 

 

 

*Amounts may not add due to rounding

 

 

 

 

 

 

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Selected Balance Sheet Data

(unaudited)

 

 

 

 

 

 

 

 

 

 

 

 

Sept. 30,

 

April 1,

(In millions)

       2005       

 

       2005       

Assets

 

 

 

   Cash and cash equivalents

$     404.6    

 

$  1,010.3    

   Receivables, net of allowance for doubtful accounts

3,724.1    

 

3,537.7    

   Prepaid expenses and other current assets

1,305.1    

 

1,058.0    

   Assets of operations held for sale

                       

 

            83.8    

      Total current assets

       5,433.8    

 

       5,689.8    

 

 

 

 

   Property and equipment, net

2,359.6    

 

2,365.4    

   Outsourcing contract costs, net

1,196.7    

 

1,279.6    

   Software, net

467.1    

 

461.3    

   Goodwill, net

2,289.3    

 

2,343.4    

   Other assets

          455.3    

 

          494.4    

      Total assets

$12,201.8    
==========

 

$12,633.9    
==========

 

 

 

 

Liabilities

 

 

 

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

$       72.1    

 

$       85.7    

   Accounts payable and other accrued expenses

2,531.3    

 

2,816.8    

   Deferred revenue

629.4    

 

562.7    

   Federal, state and foreign income taxes

406.3    

 

395.8    

   Liabilities of operations held for sale

                       

 

            16.9    

      Total current liabilities

       3,639.1    

 

       3,877.9    

 

 

 

 

   Long-term debt, net

1,301.3    

 

1,303.0    

   Other long-term liabilities

979.1    

 

958.3    

 

 

 

 

   Stockholders' equity

       6,282.3    

 

       6,494.7    

 

 

 

 

      Total liabilities and stockholders' equity

$12,201.8    
==========

 

$12,633.9    
==========

 

 

 

 

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Consolidated Statements of Cash Flows

 

(unaudited)

 

 

 

 

          Six Months Ended          

(In millions)

Sept. 30,

 

Oct. 1,

 

       2005       

 

       2004       

Cash flows from operating activities:

 

 

 

   Net income

$   231.1    

 

$   240.9    

   Adjustments to reconcile net income to net

 

 

 

   cash provided by operating activities:

 

 

 

      Depreciation and amortization and other non-cash charges

612.2    

 

558.1    

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

 

 

 

         Increase in assets

(428.5)   

 

(437.5)   

         Increase (decrease) in liabilities

        (174.3)   

 

          233.6    

 

 

 

 

Net cash provided by operating activities

          240.5    

 

          595.1    

 

 

 

 

Investing activities:

 

 

 

   Purchases of property and equipment

(455.4)   

 

(445.9)   

   Acquisitions, net of cash acquired

 

 

(20.5)   

   Dispositions

5.0    

 

1.0    

   Outsourcing contracts

(135.2)   

 

(149.3)   

   Software

(88.4)   

 

(101.8)   

   Other investing cash flows

            51.5    

 

          (33.9)   

 

 

 

 

Net cash used in investing activities

        (622.5)   

 

        (750.4)   

 

 

 

 

Financing activities:

 

 

 

   Borrowings under lines of credit, net

(12.7)   

 

2.0    

   Principal payments on long-term debt

(3.6)   

 

(2.3)   

   Proceeds from stock option and other common stock transactions

17.1    

 

33.9    

   Acquisition of treasury stock

(227.6)   

 

 

   Other financing cash flows

              4.1    

 

              2.5    

 

 

 

 

Net cash provided by (used in) financing activities

        (222.7)   

 

            36.1    

 

 

 

 

Effect of exchange rate changes on cash and cash equivalents

            (1.0)   

 

              1.9    

 

 

 

 

Net decrease in cash and cash equivalents

(605.7)   

 

(117.3)   

Cash and cash equivalents at beginning of year

       1,010.3    

 

          562.8    

 

 

 

 

Cash and cash equivalents at end of period

$   404.6    
==========

 

$   445.5    
==========

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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)

Second Quarter Ended

 

    Six Months Ended    

 

Sept. 30,

 

Oct. 1,

 

Sept. 30,

 

Oct. 1,

 

     2005     

 

     2004     

 

     2005     

 

     2004     

EBITDA and special items

$ 488.1   

 

$ 452.1   

 

$ 938.8   

 

$ 875.1   

   Special items

        52.0   

 

                  

 

        52.0   

 

                  

EBITDA

436.1   

 

452.1   

 

886.8   

 

875.1   

   Depreciation and amortization

      274.7   

 

      260.0   

 

      544.4   

 

      511.8   

EBIT

161.4   

 

192.1   

 

342.4   

 

363.3   

   Interest, net

        16.9   

 

        38.1   

 

        35.7   

 

        75.0   

Income Before Taxes

144.5   

 

154.0   

 

306.7   

 

288.3   

   Taxes on income

        45.0   

 

        46.2   

 

        98.5   

 

        87.6   

Income from continuing operations

99.5   

 

107.8   

 

208.2   

 

200.7   

Discontinued operations, net of taxes

                  

 

        22.7   

 

        22.9   

 

        40.2   

Net Income

$   99.5   
========

 

$ 130.5   
========

 

$ 231.1   
========

 

$ 240.9   
========

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Free Cash Flow (unaudited)

    Six Months Ended    

 

 

 

 

 

Sept. 30,

 

Oct. 1,

 

 

 

 

 

     2005     

 

     2004     

 

 

 

 

Free Cash Flow

$(387.0)  

 

$  (81.9)  

 

 

 

 

Net cash used in investing activities

622.5   

 

750.4   

 

 

 

 

Acquisition, net of cash acquired

 

 

(20.5)  

 

 

 

 

Dispositions

5.0   

 

1.0   

 

 

 

 

Available-for-sale securities*

                  

 

      (53.9)  

 

 

 

 

Net cash provided by operating activities

$ 240.5   
========

 

$ 595.1   
========

 

 

 

 

 

*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 and September 30, 2005 from cash to available-for-sale investments. This reclassification increased cash used in investing activities for the six months ended September 30, 2005. The Company believes it is appropriate to exclude such cash flows from its measurement of free cash flows.

 

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Earnings per Share Reconciliation (unaudited)

 

The following table is presented to illustrate the impact of the Nortel impairment charge, as discussed in this press release, 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 Statement 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 operating performance to past and future operating performance.

 

 

 

 

 

 

Second Quarter Ended

 

    Six Months Ended    

 

   September 30, 2005   

 

   September 30, 2005   

 

 

 

EPS

 

 

 

EPS

 

 Amount  

 

 (diluted)  

 

 Amount  

 

 (diluted)  

Net income and EPS (diluted), as reported

$   99.5   

 

$   0.53   

 

$ 231.1   

 

$   1.24   

Less: Gain on discontinued operations

                 

 

                 

 

       22.9   

 

       0.12   

 

 

 

 

 

 

 

 

Income from continuing operations

99.5   

 

0.53   

 

208.2   

 

1.11   

 

 

 

 

 

 

 

 

Add back: Special items

       33.1   

 

       0.18   

 

       33.1   

 

       0.18   

 

 

 

 

 

 

 

 

Income from continuing operations before

 

 

 

 

 

 

 

  special items

  $ 132.6   
=======

 

$   0.71   
=======

 

  $ 241.3   
=======

 

$   1.29   
=======

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Notes:

 

 

All figures are net of taxes.

 

Figures are in millions except per-share amounts.

 

Amounts may not add due to rounding.

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