Lionbridge Reports Record Q1 Revenue of $108.6 Million; Delivers GAAP EPS of $0.00 and Non-GAAP Cash Earnings of $0.07

10% Year-on-Year Revenue Growth and 35% Cash Earnings Expansion Reflects Broad-Based Demand and Indicates Positive Momentum for 2007


WALTHAM, Mass., May 08, 2007 
 -- Lionbridge Technologies, Inc. (Nasdaq: LIOX) today announced financial results for the quarter ended March 31, 2007. Financial highlights for the quarter include:

  • Revenue of $108.6 million, an increase of $7.3 million from the fourth quarter of 2006.
  • Gross margin of 33.5%, an increase of 120 bps from the prior quarter.
  • GAAP net income of $232,000, or $0.00 per share based on 60.8 million weighted average fully diluted shares outstanding. Net income increased by $6.2 million or $0.10 per share from the fourth quarter of 2006.
  • Non-GAAP cash earnings of $4.4 million or $0.07 per share. This marks an increase of $3.5 million or $0.06 per share from the prior quarter. The Company defines non-GAAP cash earnings as net income excluding merger, restructuring and related costs, stock-based compensation, amortization of intangible assets and unusual charges. Please see the section of this release entitled "Non-GAAP Financial Measures" and the attached table for details and reconciliations of this measure to the comparable GAAP measure.
  • An ending cash balance of $16.9 million. The Company's seasonal cash consumption during the quarter resulted from working capital increases to fund the growth of the business and continued debt repayment.
  • Revenue from the Company's top 10 customers in Q1 increased 13% compared to the prior year and 12% from the prior quarter. Lionbridge also secured several new client programs during the quarter including contracts with an international telecommunications company, a world- renowned consulting organization and a market-leading consumer electronics company.

Also during the quarter, the Company accelerated market adoption of Freeway™, Lionbridge's web-based language management platform. The Company ended the quarter with approximately 1,000 users worldwide on Freeway. In addition, Logoport™, the Company's next generation translation memory technology, is now used by more than 1,500 active translators every week. This innovative, internet-architected platform enables Lionbridge to streamline multilingual content management and enables clients to optimize their global information assets across their global organization.

"Our existing customer relationships are growing, our pipeline of new business is strong and market response to our language technology continues to exceed our expectations," said Rory Cowan, CEO, Lionbridge. "In the first quarter we delivered solid revenue growth and increased earnings. With our traditional mid-year revenue ramp ahead of us and ongoing operational efficiencies, we expect this positive momentum to continue in the second quarter and the second half of 2007."

The Company provided an overview of its revenue expectations for the second quarter of 2007 with estimated revenue of $114.0 to $119.0 million.

The Company will host a conference call today at 9:00 am ET regarding the content of this release. The conference call will be carried live on the Internet. Instructions for listening to the call over the Internet are available on the Investor's page of the Lionbridge web site at http://www.lionbridge.com/webcast/may8/. A replay will be available at this location for a week.

Non-GAAP Financial Measures

In this release, the Company's Cash Earnings disclosures are not presented in accordance with generally accepted accounting principles (GAAP) and are not intended to be used in lieu of GAAP presentations of results of operations or cash provided by operating activities. Cash Earnings represents GAAP Earnings excluding amortization of acquisition-related intangible assets, restructuring, unusual items and stock based compensation expenses. Cash Earnings are presented because management believes it provides additional information with respect to both the performance of our fundamental business activities as well as the Company's ability to meet future debt service and working capital requirements. Management believes the cash earnings information is useful to investors for these reasons. Cash Earnings is a non- GAAP financial measure and should not be viewed as an alternative to GAAP measures of performance. Management believes the most directly comparable GAAP financial measure is net income and has provided a reconciliation of Cash Earnings to net income on the last page of this press release.

About Lionbridge

Lionbridge Technologies, Inc. (Nasdaq: LIOX) is a provider of globalization and offshoring services. Lionbridge combines global resources with proven program management methodologies to serve as an outsource partner throughout a client's product and content lifecycle - from development to globalization, testing and maintenance. Global organizations rely on Lionbridge services to increase international market share, speed adoption of global products and content, and enhance their return on enterprise applications and IT system investments. Based in Waltham, Mass., Lionbridge maintains 50 solution centers in 25 countries and provides services under the Lionbridge and VeriTest brands. To learn more, visit http://www.lionbridge.com.

Forward-Looking Statements

This press release contains forward-looking statements that involve risks and uncertainties, including expected financial performance and revenue and earnings growth of Lionbridge in the second quarter of 2007 and the remainder of fiscal year 2007; anticipated customer demand and customer acceptance of the Company's language technology solutions; and the timing and impact of productivity and operational efficiencies. Lionbridge's actual experiences, actions, financial and operating results may differ materially from those discussed in the forward-looking statements. Factors that might cause such a difference include the loss of a major client or customer; the termination of customer contracts prior to the end of their term; the size, timing and recognition of revenue from clients; Lionbridge's inability to successfully complete the integration of Bowne Global Solutions (BGS) into Lionbridge and achieve expected synergies; Lionbridge's ability to successfully complete operational systems deployment initiatives and related integration on a timely basis; the ability of Lionbridge to realize the expected benefits of its operational systems deployment initiatives and the timing of the realization of such benefits; Lionbridge's ability to perform services in lower cost operational locations, the timing of its transfer of service execution to such locations, and customer acceptance of service execution in such locations; Lionbridge's ability to resolve taxation questions regarding the BGS business; changes in tax rates applicable to the Company and changes to the interpretations of applicable tax rates; the Company's dependence on clients' product releases and production schedules to generate revenues; the timing and speed of customer and user acceptance of Freeway; customer delays or postponements of services using Freeway or Logoport; the failure of Freeway or Logoport to keep pace with technological changes or changing customer needs; Lionbridge's ability to expand or accelerate user adoption of Freeway; Lionbridge's ability to develop and deploy Logoport; the ability of Lionbridge to respond to fluctuations in the timing and mix of services required by customers; the impact of equity-based compensation expense associated with FAS 123R; the impact of foreign currency fluctuations on its operating results and profitability and the Company's ability to successfully manage this exposure through hedge instruments and other strategies; the size, timing and recognition of revenue from major clients; customer delays or postponements of services; costs associated with restructuring of certain operations in Europe and other locations; risks associated with management of growth; Lionbridge being held liable for defects or errors in its service offerings; political, economic and business fluctuations; as well as risks of additional downturns in conditions generally, and in the information technology and software industries specifically, and risks associated with competition; and Lionbridge's ability to forecast revenue and operating results. For a more detailed description of the risk factors associated with Lionbridge, please refer to Lionbridge's filings with the Securities and Exchange Commission, including its Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2007.

                        LIONBRIDGE TECHNOLOGIES, INC.

               CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                 (UNAUDITED)
                (Amounts in thousands, except per share data)



                                                            Three Months Ended
                                                                 March 31,
                                                              2007      2006

    Revenue                                               $108,616   $99,123
    Operating expenses:
      Cost of revenue (excluding depreciation and
       amortization shown separately below)                 72,218    64,828
      Sales and marketing                                    7,951     8,026
      General and administrative                            20,582    18,486
      Research and development                                 717       743
      Depreciation and amortization                          1,294     1,492
      Amortization of acquisition-related intangible
       assets                                                2,114     2,176
      Merger, restructuring and other charges                  278       767
        Total operating expenses                           105,154    96,518

    Income from operations                                   3,462     2,605

    Interest on outstanding debt                             1,418     1,865
    Amortization of deferred financing costs                    46       222
    Interest income                                            206       135
    Other expense, net                                         491       360

    Income before income taxes                               1,713       293
    Provision for income taxes                               1,481     1,300

    Net income (loss)                                         $232   $(1,007)

    Net income (loss) per share of common stock:
      Basic                                                  $0.00    $(0.02)
      Diluted                                                 0.00     (0.02)

    Weighted average number of common shares outstanding:
      Basic                                                 59,320    58,750
      Diluted                                               60,791    58,750



                        LIONBRIDGE TECHNOLOGIES, INC.

                    CONDENSED CONSOLIDATED BALANCE SHEETS
                                 (UNAUDITED)
                            (Amounts in thousands)



                                                       March 31,  December 31,
                                                           2007         2006

    ASSETS
    Current assets:
      Cash and cash equivalents                         $16,925      $27,354
      Accounts receivable, net of allowances
                                                         76,000       72,940
      Work in process                                    38,437       29,311
      Other current assets                               11,042        7,153

        Total current assets                            142,404      136,758

    Property and equipment, net                          13,241       13,032
    Goodwill                                            131,044      131,044
    Other intangible assets, net                         34,780       36,894
    Other assets                                          8,046        3,772

    Total assets                                       $329,515     $321,500

    LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities:
      Short-term debt and current portion of
       long-term debt                                      $538         $355
      Accounts payable                                   20,693       18,730
      Accrued compensation and benefits                  17,484       18,282
      Other accrued expenses and current liabilities     29,725       29,915
      Deferred revenue                                    9,070        8,583

        Total current liabilities                        77,510       75,865

    Long-term debt, less current portion                 75,948       77,855
    Deferred income taxes, long-term                      7,824        7,685
    Other long-term liabilities                           9,258        3,407

    Total stockholders' equity                          158,975      156,688


    Total liabilities and stockholders' equity         $329,515     $321,500



  Reconciliation of GAAP Net Income (Loss) to Cash EPS Comparison to Q1 2006
                                 (UNAUDITED)

                                                            Three Months Ended
                                                                March 31,
                                                              2007      2006

    Net income (loss)                                         $232   $(1,007)

      Amortization of acquisition-related intangible
       assets                                                2,114     2,176
      Merger, restructuring and other charges                  278       767
      Stock-based compensation                               1,737     1,300
        Cash earnings                                        4,361     3,236

    Fully diluted weighted average number of common
     shares outstanding                                     60,791    61,021
    Adjusted EPS                                             $0.07     $0.05



  Reconciliation of GAAP Net Income (Loss) to Cash EPS Comparison to Q4 2006
                                 (UNAUDITED)



                                                         Three Months Ended
                                                        March 31, December 31,
                                                            2007         2006

    Net income (loss)                                       $232      $(5,964)

      Amortization of acquisition-related intangible
       assets                                              2,114        2,167
      Merger, restructuring and other charges                278          766
      Stock-based compensation                             1,737        1,781
      Accelerated recognition of discount and deferred
       financing on early repayment of debt                  ---        2,129
        Cash earnings                                      4,361          879

    Fully diluted weighted average number of common
     shares outstanding                                   60,791       60,913
    Adjusted EPS                                           $0.07        $0.01