Conversant 8-K/A Valueclick Announces Record Revenue and Operating Profitability, Raises 2006 Guidance

Exhibit 99.2

Anticipated Estimated Restated Financial Information As Of And For The Year Ended December 31, 2004

								Anticipated
								Estimated
	As				Anticipated			Restated
	Reported				Estimated			Amounts
	in 2004 10-K				Adjustments			for 2004
					(unaudited)
		(in thousands, except per share data)
For the Year Ended December 31, 2004:
Revenue		$	169,178		$	—		$	169,178
Income before income taxes and minority interest			47,245			—			47,245
Income tax expense (benefit)			(40,512	)		55,000			14,488
Minority share of loss in consolidated subsidiary			130			—			130
Net income		$	87,887		$	(55,000	)	$	32,887
Basic net income per common share		$	1.10		$	(0.69	)	$	0.41
Diluted net income per common share		$	1.05		$	(0.66	)	$	0.39

						Anticipated
						Estimated
	As		Anticipated			Restated
	Reported		Estimated			Amounts
	in 2004 10-K		Adjustments			for 2004
			(unaudited)
			(in thousands)
As of December 31, 2004:
Assets:
Total current assets	$	282,628	$	—		$	282,628
Property and equipment, net		8,571		—			8,571
Goodwill and intangible assets		76,532		1,000			77,532
Deferred tax assets		61,630		(45,000	)		16,630
Other assets		1,065		—			1,065
Total assets	$	430,426	$	(44,000	)	$	386,426
Liabilities and Stockholders’ Equity:
Income taxes payable	$	964	$	11,000		$	11,964
Other current liabilities		40,025		—			40,025
Total current liabilities		40,989		11,000			51,989
Non-current liabilities		4,532		—			4,532
Total liabilities		45,521		11,000			56,521
Total stockholders’ equity		384,905		(55,000	)		329,905
Total liabilities and stockholders’ equity	$	430,426	$	(44,000	)	$	386,426