Exhibit 99.2
COGNOS INCORPORATED
SUPPLEMENTARY DISCLOSURE RELATING TO SFAS NO. 142
(in United States dollars, unless otherwise indicated, and in accordance with US GAAP)
Effective March 1, 2002 the Corporation adopted SFAS Nos. 141 and 142. For further disclosure regarding the adoption of this standard please see Notes 2 and 4 of the Condensed Notes to the Consolidated Financial Statements included in Item 1 of this Form 10-Q.
If the non-amortization provisions of SFAS Nos. 141 and 142 had been in effect beginning March 1, 1999 results would have been as follows (000’s):
Years ended the last day of February | |||||||||
2002 | 2001 | 2000 | |||||||
Reported net income | $ | 19,408 | $ | 64,260 | $ | 58,815 | |||
Goodwill amortization | 4,398 | 2,445 | 912 | ||||||
Adjusted net income | $ | 23,806 | $ | 66,705 | $ | 59,727 | |||
Basic net income per share: | |||||||||
Reported net income | $0.22 | $0.74 | $0.68 | ||||||
Goodwill amortization | 0.05 | 0.02 | 0.01 | ||||||
Adjusted net income | $0.27 | $0.76 | $0.69 | ||||||
Diluted net income per share: | |||||||||
Reported net income | $0.21 | $0.70 | $0.67 | ||||||
Goodwill amortization | 0.05 | 0.03 | 0.01 | ||||||
Adjusted net income | $0.26 | $0.73 | $0.68 | ||||||
Weighted Average number of shares: | |||||||||
Basic | 87,807 | 87,324 | 85,972 | ||||||
Diluted | 90,461 | 91,973 | 88,100 | ||||||
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Exhibit 99.2
COGNOS INCORPORATED
SUPPLEMENTARY DISCLOSURE RELATING TO SFAS NO. 142
(in United States dollars, unless otherwise indicated, and in accordance with US GAAP)
If the non-amortization provisions of SFAS Nos. 141 and 142 had been in effect beginning March 1, 2000 the unaudited quarterly results would have been as follows (000’s):
Fiscal 2001 | Fiscal 2002 | ||||||||||||||||||||||||
First Quarter | Second Quarter | Third Quarter | Fourth Quarter | First Quarter | Second Quarter | Third Quarter | Fourth Quarter | ||||||||||||||||||
($000s, except per share amounts, U.S. GAAP) | |||||||||||||||||||||||||
Reported net income | $ | 11,984 | $ | 16,511 | $ | 13,627 | $ | 22,138 | $ | (11,102 | ) | $ | 7,104 | $ | 13,286 | $ | 10,120 | ||||||||
Goodwill amortization | 271 | 314 | 772 | 1,089 | 1,089 | 1,089 | 1,089 | 1,131 | |||||||||||||||||
Adjusted net income | 12,255 | 16,825 | 14,399 | 23,227 | $ | (10,013 | ) | $ | 8,193 | $ | 14,375 | $ | 11,251 | ||||||||||||
Basic net income per share: | |||||||||||||||||||||||||
Reported net income | $0.14 | $0.19 | $0.15 | $0.25 | $(0.13 | ) | $0.08 | $0.15 | $0.12 | ||||||||||||||||
Goodwill amortization | 0.00 | 0.00 | 0.01 | 0.01 | 0.02 | 0.01 | 0.01 | 0.01 | |||||||||||||||||
Adjusted net income | $0.14 | $0.19 | $0.16 | $0.26 | $(0.11 | ) | $0.09 | $0.16 | $0.13 | ||||||||||||||||
Diluted net income per share: | |||||||||||||||||||||||||
Reported net income | $0.13 | $0.18 | $0.15 | $0.24 | $(0.13 | ) | $0.08 | $0.15 | $0.11 | ||||||||||||||||
Goodwill amortization | 0.00 | 0.00 | 0.01 | 0.01 | 0.02 | 0.01 | 0.01 | 0.01 | |||||||||||||||||
Adjusted net income | $0.13 | $0.18 | $0.16 | $0.25 | $(0.11 | ) | $0.09 | $0.16 | $0.12 | ||||||||||||||||
Weighted Average number of shares: | |||||||||||||||||||||||||
Basic | 86,504 | 87,217 | 87,738 | 87,897 | 88,023 | 88,004 | 87,488 | 87,671 | |||||||||||||||||
Diluted | 91,527 | 92,345 | 92,646 | 91,388 | 88,023 | 89,941 | 89,456 | 91,897 | |||||||||||||||||
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Exhibit 99.2
COGNOS INCORPORATED
SUPPLEMENTARY DISCLOSURE RELATING TO SECTION 3062
(in United States dollars, unless otherwise indicated, and in accordance with US GAAP)
Effective March 1, 2002 the Corporation adopted Sections 1581 and 3062. For further disclosure regarding the adoption of this standard please see Notes 2 and 4 of the Condensed Notes to the Consolidated Financial Statements included in Exhibit 99 of this Form 10-Q.
If the non-amortization provisions of Sections 1581 and 3062 had been in effect beginning March 1, 1999 results would have been as follows (000’s):
Years ended the last day of February | |||||||||
2002 | 2001 | 2000 | |||||||
Reported net income | $ | 14,599 | $ | 62,736 | $ | 54,542 | |||
Goodwill amortization | 4,398 | 2,445 | 912 | ||||||
Adjusted net income | $ | 18,997 | $ | 65,182 | $ | 55,454 | |||
Basic net income per share: | |||||||||
Reported net income | $0.17 | $0.72 | $0.63 | ||||||
Goodwill amortization | 0.05 | 0.03 | 0.02 | ||||||
Adjusted net income | $0.22 | $0.75 | $0.65 | ||||||
Diluted net income per share: | |||||||||
Reported net income | $0.16 | $0.68 | $0.62 | ||||||
Goodwill amortization | 0.05 | 0.03 | 0.01 | ||||||
Adjusted net income | $0.21 | $0.71 | $0.63 | ||||||
Weighted Average number of shares: | |||||||||
Basic | 87,807 | 87,324 | 85,972 | ||||||
Diluted | 90,461 | 91,973 | 88,100 | ||||||
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