Exhibit 99.3
Consolidated Guidance
Table presented in millions, except per share data
| Q4 - 2004 | Full Year 2004 | |||||||
| Revenues | $ | 305-$310 | $ | 1,158-$1,163 | ||||
| Income before restructuring, taxes, non-cash and other items | $ | 42-$45 | $ | 138-$141 | ||||
| Depreciation and amortization | 18 | 59 | ||||||
| Non-cash content and stock compensation | 5 | 27 | ||||||
| Restructuring charge (1) | — | 4.5 | ||||||
| Legal expense (2) | — | 6.5 | ||||||
| Income tax provision | 2 | 5 | ||||||
| Net income | $ | 17-$20 | $ | 36-$39 | ||||
| Earnings per share: | ||||||||
| Income before restructuring, taxes, non-cash and other items | $ | 0.13 | $ | 0.42 | ||||
| Net income | $ | 0.06 | $ | 0.11-$0.12 | ||||
| (1) | As previously disclosed, represents an incremental charge in connection with the termination of the Santa Clara, California operating lease | |
| (2) | Legal expense reflects actual results for the nine months ended September 30, 2004; no guidance has been provided for Q4 |
Segment Information:
| • | Business Services — expected to represent approximately 59% of consolidated revenues in Q4; with operating margins of approximately 19% | |||
| • | Practice Services — expected to represent approximately 25% of consolidated revenues in Q4; with operating margins of approximately 8% | |||
| • | Health — expected to represent approximately 13% of consolidated revenues in Q4; with operating margins of approximately 30% | |||
| • | Porex — expected to represent approximately 6% of consolidated revenues in Q4; with operating margins of approximately 25% | |||
| • | Intersegment eliminations — expected to represent approximately 3% of consolidated revenue in Q4 | |||
| • | Corporate expenses should represent approximately 5% of net revenues in Q4 | |||