Computer Sciences Corporation
May 21, 2008
 
   
   
Revenues by Segment
 
(preliminary and unaudited)
 
   
   
Fourth Quarter Ended
 
   
March 28,
   
March 30,
   
% of Total
 
(In millions)
 
2008
   
2007
   
Fiscal 2008
   
Fiscal 2007
 
                         
   U.S. Commercial
  $ 1,151.5     $ 963.7       26 %     24 %
   Europe
    1,383.6       1,233.0       31       30  
   Other International
    473.9       388.5       10       10  
Global Commercial
    3,009.0       2,585.2       67       64  
                                 
   Department of Defense
    977.6       959.4       22       24  
   Civil Agencies
    441.7       461.5       10       10  
   Other (1)
    56.1       38.0       1       1  
North American Public Sector
    1,475.4       1,458.9       33       36  
                                 
    $ 4,484.4     $ 4,044.1       100 %     100 %
   


   
Twelve Months Ended
 
   
March 28,
   
March 30,
   
% of Total
 
(In millions)
 
2008
   
2007
   
Fiscal 2008
   
Fiscal 2007
 
                         
   U.S. Commercial
  $ 4,128.6     $ 3,776.7       25 %     25 %
   Europe
    4,824.6       4,144.6       29       28  
   Other International
    1,765.2       1,487.1       11       10  
Global Commercial
    10,718.4       9,408.4       65       63  
                                 
   Department of Defense
    3,859.7       3,603.3       23       25  
   Civil Agencies
    1,734.0       1,686.8       11       11  
   Other (1)
    187.4       156.4       1       1  
North American Public Sector
    5,781.1       5,446.5       35       37  
                                 
    $ 16,499.5     $ 14,854.9       100 %     100 %
                                 

   
(1)
Other revenues consist of state, local and foreign government as well as commercial contracts performed by the North American Public Sector.


 
 

 


Computer Sciences Corporation
May 21, 2008
 
 
Consolidated Statements of Income
(preliminary and unaudited)

   
Fourth Quarter Ended
   
Twelve Months Ended
 
(In millions except per-share amounts)
 
March 28,
   
March 30,
   
March 28,
   
March 30,
 
   
2008
   
2007
   
2008
   
2007
 
Revenues
  $ 4,484.4     $ 4,044.1     $ 16,499.5     $ 14,854.9  
                                 
Costs of services (excludes depreciation and amortization)
    3,498.4       3,139.5       13,151.9       11,813.5  
Selling, general and administrative
    253.5       236.3       975.4       918.3  
Depreciation and amortization
    320.3       284.4       1,198.6       1,073.6  
Interest expense
    56.3       57.7       185.4       217.9  
Interest income
    (11.3 )     (7.7 )     (37.1 )     (49.5 )
Special items
    63.4       36.2       155.8       316.1  
Other income
    (6.5 )     (14.1 )     (48.4 )     (41.3 )
                                 
Total costs and expenses
    4,174.1       3,732.3       15,581.6       14,248.6  
                                 
Income before taxes
    310.3       311.8       917.9       606.3  
Taxes on income
    128.6       57.6       373.3       209.0  
                                 
Net income
  $ 181.7     $ 254.2     $ 544.6     $ 397.3  
                                 
      Basic
  $ 1.16     $ 1.47     $ 3.26     $ 2.25  
                                 
      Diluted
  $ 1.15     $ 1.44     $ 3.20     $ 2.21  
                                 
Average common shares outstanding for:
                               
    Basic EPS
    156.210       173.061       167.233       176.263  
    Diluted EPS
    157.624       176.397       170.168       179.733  
                                 
Earnings before special items, interest and taxes
  $ 418.7     $ 398.0     $ 1,222.0     $ 1,090.8  
                                 
   


 
 

 


Computer Sciences Corporation
May 21, 2008
 
   
   
Selected Balance Sheet Data
 
(preliminary and unaudited)
           
             
   
March 28,
   
March 30,
 
(In millions)
 
2008
   
2007
 
Assets
           
   Cash and cash equivalents
  $ 698.9     $ 1,050.1  
   Receivables, net of allowance for doubtful accounts
    4,459.8       4,187.4  
   Prepaid expenses and other current assets
    1,764.5       1,464.0  
      Total current assets
    6,923.2       6,701.5  
                 
   Property and equipment, net
    2,764.6       2,539.1  
   Outsourcing contract costs, net
    925.4       1,029.5  
   Software, net
    527.4       513.3  
   Goodwill
    3,975.2       2,500.1  
   Other assets
    659.0       456.7  
      Total assets
  $ 15,774.8     $ 13,740.2  
                 
Liabilities
               
   Short-term debt and current maturities of long-term debt
  $ 838.4     $ 93.7  
   Accounts payable
    798.1       855.7  
   Accrued payroll and related costs
    926.6       732.5  
   Other accrued expenses
    1,638.7       2,014.1  
   Deferred revenue
    1,078.5       1,025.5  
   Income taxes payable and deferred income taxes
    310.0       934.6  
      Total current liabilities
    5,590.3       5,656.1  
                 
   Long-term debt, net
    2,635.3       1,412.2  
   Income tax liabilities
    1,235.6          
   Other long-term liabilities
    851.8       1,131.9  
                 
      Stockholders' Equity
    5,461.8       5,540.0  
                 
      Total liabilities and stockholders' equity
  $ 15,774.8     $ 13,740.2  
                 


 
 

 


Computer Sciences Corporation
May 21, 2008
 
   
   
Consolidated Statements of Cash Flows
     
(preliminary and unaudited)
     
       
   
Twelve Months Ended
 
(In millions)
 
March 28,
   
March 30,
 
   
2008
   
2007
 
Cash flows from operating activities:
           
   Net income
  $ 544.6     $ 397.3  
   Adjustments to reconcile net income to net cash used in operating activities:
               
      Depreciation and amortization and other non-cash charges
    1,281.3       963.1  
      Loss/(Gain) on dispositions
    2.5       (23.2 )
      Changes in operating assets and liabilities, net of effects of acquisitions:
               
         Increase in assets
    (479.4 )     (563.0 )
         (Decrease) increase in liabilities
    (6.1 )     804.4  
                 
Net cash provided by operating activities
    1,342.9       1,578.6  
                 
Investing activities:
               
   Purchases of property and equipment
    (876.6 )     (685.9 )
   Acquisitions, net of cash acquired
    (1,591.1 )     (134.3 )
   Business disposition
          2.8  
   Outsourcing contracts
    (165.3 )     (112.7 )
   Software
    (171.7 )     (154.2 )
   Other investing activities, net
    86.0       211.6  
                 
Net cash used in investing activities
    (2,718.7 )     (872.7 )
                 
Financing activities:
               
   Net borrowing of commercial paper
    255.2        
   Borrowings under lines of credit
    304.7       542.9  
   Repayment of borrowings under lines of credit
    (317.0 )     (564.4 )
   Principal payments on long-term debt
    (1,440.3 )     (40.8 )
   Proceeds from debt issuance
    3,100.0          
   Proceeds from stock options, and other common stock transactions
    86.0       94.8  
   Excess tax benefit from stock-based compensation
    10.7       12.1  
   Repurchase of common stock, net of settlement
    (1,013.2 )     (1,000.0 )
   Other financing activities, net
    11.8       (0.1 )
                 
Net cash provided by (used in) financing activities
    997.9       (955.5 )
                 
Effect of exchange rate changes on cash and cash equivalents
    26.7       9.0  
                 
Net decrease in cash and cash equivalents
    (351.2 )     (240.6 )
Cash and cash equivalents at beginning of year
    1,050.1       1,290.7  
                 
Cash and cash equivalents at end of period
  $ 698.9     $ 1,050.1  
 
 
 
 

 

 
Computer Sciences Corporation
May 21, 2008
 
 
Non-GAAP Financial Measures
 
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.  Management uses earnings before special items to evaluate business unit financial performance and it is one of the measures used in assessing management performance.  One of the limitations associated with the use of earnings before special items (as compared to reported earnings) is that it does not reflect the complete financial results of the Company.  CSC compensates for these limitations by providing a reconciliation between earnings before special items and reported earnings.

GAAP Reconciliations
                       
(In millions)
                       
             
EBITDA / EBIT (preliminary and unaudited)
 
Fourth Quarter Ended
   
Twelve Months Ended
 
   
March 28,
   
March 30,
   
March 28,
   
March 30,
 
   
2008
   
2007
   
2008
   
2007
 
EBITDA and special items
  $ 739.0     $ 682.4     $ 2,420.6     $ 2,164.4  
   Special items
    63.4       36.2       155.8       316.1  
EBITDA
    675.6       646.2       2,264.8       1,848.3  
   Depreciation and amortization
    320.3       284.4       1,198.6       1,073.6  
EBIT
    355.3       361.8       1,066.2       774.7  
   Interest, net
    45.0       50.0       148.3       168.4  
Income before taxes
    310.3       311.8       917.9       606.3  
   Taxes on income
    128.6       57.6       373.3       209.0  
Net income
  $ 181.7     $ 254.2     $ 544.6     $ 397.3  
                                 

Free Cash Flow (preliminary and unaudited)
 
Twelve Months Ended
 
   
March 28,
   
March 30,
 
   
2008
   
2007
 
Free cash flow before restructuring
  $ 305.6     $ 853.2  
Cash used in restructuring, net of tax
    130.4       181.7  
Free cash flow
    175.2       671.5  
Net cash used in investing activities
    2,718.7       872.7  
Acquisitions, net of cash acquired
    (1,591.1 )     (134.3 )
Dispositions
            2.8  
Proceeds from redemption of investment in preferred stock
            126.5  
Capital lease payments
    40.1       39.4  
Net cash provided by operating activities
  $ 1,342.9     $ 1,578.6  

Note:
Capital lease payments and proceeds from the sale of property and equipment (included in investing activities) are included in the calculation of free cash flow.  Proceeds from the redemption of DynCorp preferred stock is included in other investing activities and is being excluded from the calculation of free cash flow.


 
 

 


Computer Sciences Corporation
May 21, 2008
 
 
Earnings per Share Reconciliation (preliminary and unaudited)
 
The following table is presented to illustrate the impact of the special items on earnings per share.  The earnings per share amounts presented below include non-GAAP measures.  This table should be read in conjunction with the Consolidated Statements 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.  CSC management believes that these 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.  Management uses earnings before special items to evaluate business unit financial performance and it is one of the measures used in assessing management performance.  One of the limitations associated with the use of earnings before special items (as compared to reported earnings) is that it does not reflect the complete financial results of the Company.  CSC compensates for these limitations by providing a reconciliation between earnings before special items and reported earnings.

   
Fourth Quarter Ended
 
   
March 28, 2008
   
March 30, 2007
 
                   
         
EPS
         
EPS
 
   
Amount
   
(diluted)
   
Amount
   
(diluted)
 
Net income and EPS (diluted), as reported
  $ 181.7     $ 1.15     $ 254.2     $ 1.44  
                                 
Add back: Special items
    45.6       0.29       25.0       0.14  
Income before special items
  $ 227.3     $ 1.44     $ 279.2     $ 1.58  
                                 
Average common shares outstanding for diluted EPS
      157.624               176.397  

   
Twelve Months Ended
 
   
March 28, 2008
   
March 30, 2007
 
                   
         
EPS
         
EPS
 
   
Amount
   
(diluted)
   
Amount
   
(diluted)
 
Net income and EPS (diluted), as reported
  $ 544.6     $ 3.20     $ 397.3     $ 2.21  
                                 
Add back: Special items
    108.2       0.64       262.0       1.46  
Income before special items
  $ 652.8     $ 3.84     $ 659.3     $ 3.67  
                                 
Average common shares outstanding for diluted EPS
      170.168               179.733  

Notes:
All amounts are net of taxes.
 
Amounts are in millions except per-share amounts.