NATIONAL COMPUTER SYSTEMS, INC. AND SUBSIDIARIES Exhibit 99.0 PRO FORMA CONSOLIDATED STATEMENTS OF INCOME (unaudited) Proforma Income Statement as of January 31, 1996 ----------------------------------------------- Financial Proforma Pro Forma As Reported Systems Adjustments (Unaudited) ----------- --------- ----------- ----------- (In thousands, except per share amounts) Revenues Net sales $296,136 $35,056 $ - $261,080 Maintenance and support 62,840 23,037 - 39,803 -------- ------- ------- -------- Total revenues 358,976 58,093 - 300,883 Cost of Revenues Cost of sales 180,392 18,700 - 161,692 Cost of maintenance and support 41,868 14,415 - 27,453 -------- ------- ------- -------- Gross profit 136,716 24,978 - 111,738 Operating Expenses Sales and marketing 44,773 6,229 - 38,544 Research and development 13,938 5,448 - 8,490 General and administrative 38,268 3,653 615 34,000 -------- ------- ------- -------- Income From Operations 39,737 9,648 (615) 30,704 Interest expense 3,311 35 - 3,276 Other (income) expense, net (583) (251) - (332) -------- ------- ------- -------- Income Before Income Tax Provision 37,009 9,864 (615) 27,760 Income tax provision 14,750 3,807 (237) 11,180 -------- ------- ------- -------- Net Income $ 22,259 $ 6,057 $ (378) $ 16,580 ======== ======= ======= ======== Net Income Per Share $ 1.42 $ 1.06 Average Shares Outstanding 15,685 15,685 Note A - The consolidated statement of income for the fiscal year ended January 31,1996 has been presented to reflect, on a pro forma basis, the disposition of the Financial Systems business, as if it had occurred at the beginning of the fiscal year. The Financial Systems business as presented agrees to the business segment data as previously reported in the Company's 1995 Annual Report to Stockholders. The pro forma adjustment is for a corporate administrative department expense specifically related to the Financial Systems business, which will no longer be incurred as a result of the sale of the segment.