Lionbridge Announces Third Quarter 2005 Results; Record Revenue of $58.4 Million; GAAP EPS of ($0.05) and Non-GAAP Adjusted EBITDA of $0.05 Per Share

Reflects One Month of Combined Operations from Acquisition of Bowne Global Solutions; Cost Synergies, Revenue and Earnings Growth Tracking On Plan

Waltham, Mass. — November 4, 2005 — Lionbridge Technologies, Inc. (Nasdaq: LIOX) today announced financial results for the quarter ended September 30, 2005.

Financial and business highlights for the quarter include:

  • Revenue for the quarter of $58.4 million, a 55% increase over the third quarter of 2004, reflecting one month of combined operations of Bowne Global Solutions ("BGS"), which Lionbridge acquired from Bowne & Co. on September 1, 2005. For the nine months ended September 30, 2005, Lionbridge revenue was $138.6 million, reflecting 17% year-over-year growth versus the same period in 2004. Revenue for the third quarter and first nine months ended September 30, 2005 includes $18.5 million of revenue from BGS.
  • Revenue from the Company's Globalization business during the quarter increased approximately 68% in total and 10% organically (excluding BGS) compared to the third quarter of 2004. Revenue from the Company's testing business during the third quarter decreased 6% year-over-year. However, revenue from the Company's Testing business increased slightly from the prior quarter, indicating early stages of recovery.
  • GAAP net loss for the quarter of ($2.4) million or ($0.05) per share based on 50.4 million weighted average fully diluted common shares outstanding. This includes expenses of $1.9 million of restructuring and integration costs related to the Company's acquisition of BGS. Lionbridge generated GAAP net income of $1.4 million or $0.03 per share based on 49.5 million weighted average fully diluted common shares outstanding during the same period last year.
  • Excluding restructuring and integration expenses of $1.9 million, Lionbridge non-GAAP earnings before interest, taxes, depreciation and amortization (EBITDA) for the quarter was $2.6 million or $0.05 per share based on 50.4 million weighted average fully diluted common shares outstanding. (See the section of this release entitled "Non-GAAP Financial Measures" and the attached table for discussion of this adjusted EBITDA measure, and reconciliations of this measure to the comparable GAAP measure.)
  • The Company generated cash flow from operations of $2.3 million during the quarter, resulting in an ending cash balance of $20.6 million.

"The theme for our acquisition integration is thoughtful velocity. Client and employee response remains positive and we are well on our way to achieving our cost synergy targets as we consolidate redundant back office and administrative activities," said Rory Cowan, CEO, Lionbridge. "As we exited the quarter we saw positive results of our newly aligned sales force and global scale. As we execute our integrated technology services strategy, we are enhancing our R&D focus and deploying our language technology and global workflow systems. All indicators point to revenue expansion and earnings growth in 2006 and beyond."

Lionbridge will host a conference call today at 9:00 am ET regarding the content of this release as well as the Company's overall outlook going forward. 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 www.lionbridge.com/webcast/nov4/.

Non-GAAP Financial Measures

In this release, the Company's adjusted EBITDA and adjusted EPS 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. Adjusted EBITDA represents GAAP earnings excluding interest, taxes, depreciation and amortization expenses and further by excluding restructuring and integration costs related to the Company's acquisition of BGS which the Company finalized on September 1, 2005. Adjusted EBITDA is 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 adjusted EBITDA information is useful to investors for these reasons. Adjusted EBITDA 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 adjusted EBITDA to net income in this press release.

About Lionbridge

Lionbridge Technologies, Inc. (NASDAQ: LIOX) is a provider of globalization and offshoring services. Lionbridge combines global onshore, near-shore and offshore 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 more than 50 solution centers in 25 countries and provides services under the Lionbridge and VeriTest brands. To learn more, visit www.lionbridge.com.

Forward-Looking Statements

This press release contains forward-looking statements that involve risks and uncertainties, including expected financial performance of Lionbridge and its integration of Bowne Global Solutions, Lionbridge's ability to achieve the expected synergies as a result of the acquisition as well as the strengthening of Lionbridge's position in the globalization outsourcing market as a result of the acquisition. Lionbridge's actual experiences, actions, financial and operating results for the year and FY2006 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; Lionbridge's dependence on clients' product releases and production schedules to generate revenues; Lionbridge's inability to successfully integrate Bowne Global Solutions and its employees into Lionbridge and achieve expected synergies; Lionbridge's ability to accurately forecast the acquisition related restructuring costs and allocation of the purchase price, goodwill and other acquisition related intangibles and other asset adjustments, costs associated with and consequential to the acquisition and integration of BGS and benefits realized from the acquisition; the impact of equity based compensation expense associated with FAS 123R; the impact of foreign currency fluctuations on its operating results and profitability; the size, timing and recognition of revenue from major clients; customer delays or postponements of services; costs associated with restructuring of certain European operations; risks associated with management of growth; the failure to keep pace with the rapidly changing requirements of its clients; Lionbridge's ability to attract and retain key personnel; 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 February 28, 2005.

                        LIONBRIDGE TECHNOLOGIES, INC.

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


                             Three Months Ended         Nine Months Ended
                                 September 30,             September 30,
                              2005         2004         2005         2004

    Revenue                $58,417      $37,630     $138,575     $118,457
    Operating expenses:
      Cost of revenue
      (excluding depreciation
       and amortization
       shown separately
       below)              38,195        24,292       90,682       73,422
    Sales and marketing     5,078         3,443       12,942       10,700
    General and
     administrative        11,472         7,466       27,084       23,276
    Research and development  448            79          830          258
    Depreciation and
     amortization             916           650        2,145        2,290
    Amortization of
     acquisition-related
     intangible assets        630            10          648          118
    Merger, restructuring
     and other charges      1,879            --        2,344        1,854
    Stock-based compensation  331           176        1,150          419
      Total operating
       expenses            58,949        36,116      137,825      112,337

    Income (loss) from
     operations              (532)        1,514          750        6,120

    Interest on outstanding
     debt                     693            --          693           --
    Interest income           147           109          477          268
    Other expense, net        246            41          463          108

    Income (loss) before
     income taxes          (1,324)        1,582           71        6,280
    Provision for
     income taxes           1,120           136        1,346          430

    Net income (loss)     $(2,444)       $1,446      $(1,275)      $5,850

    Net income (loss)
     per share of
     common stock:


      Basic                $(0.05)        $0.03       $(0.03)       $0.13
      Diluted              $(0.05)        $0.03       $(0.03)       $0.12

    Weighted average number
     of common shares
     outstanding:
      Basic                50,362        46,606       48,135       46,474
      Diluted              50,362        49,450       48,135       49,550



                        LIONBRIDGE TECHNOLOGIES, INC.

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



                                                  September 30,   December 31,
                                                          2005           2004

    ASSETS
    Current assets:
      Cash and cash equivalents                        $20,557        $38,564
      Short-term investments                                --          4,000
      Accounts receivable, net of allowances of
       $343 and $364 at September 30, 2005 and
       December 31, 2004 respectively                   66,752         21,065
      Work in process                                   30,879          9,199
      Other current assets                               6,795          1,889

        Total current assets                           124,983         74,717

    Property and equipment, net                         20,973          2,685
    Goodwill                                           124,842         34,916
    Other intangible assets, net                        42,618             64
    Other assets                                         3,042          1,006

      Total assets                                    $316,458       $113,388

    LIABILITIES AND STOCKHOLDERS' EQUITY

    Current liabilities:
      Short-term debt and current portion of
       long-term debt                                    1,051             --
      Accounts payable                                  17,201          6,322
      Accrued compensation and benefits                 17,961          5,415
      Other accrued expenses and current liabilities    26,102          9,756
      Deferred revenue                                   6,379          3,263
      Deferred income taxes                              2,024             --

        Total current liabilities                       70,718         24,756

    Long-term debt, less current portion                97,893             --
    Other long-term liabilities                          3,725          1,166

    Total stockholders' equity                         144,122         87,466

        Total liabilities and stockholders' equity    $316,458       $113,388



         Reconciliation of GAAP Net Income (Loss) to Adjusted EBITDA

                                     Three Months Ended    Nine Months Ended
                                         September 30,        September 30,
                                         2005     2004       2005      2004

    Net income (loss)                 $(2,444)  $1,446    $(1,275)   $5,850

      Depreciation and amortization       916     650       2,145     2,290
      Amortization of acquisition-related
       intangible assets                  630      10         648       118
      Provision for income taxes        1,120     136       1,346       430
      Interest on outstanding debt        693      --         693        --
      Interest income                     147     109         477       268
      EBITDA                              768   2,133       3,080     8,420

    Merger, restructuring and
     other charges                      1,879      --       2,344     1,854

    Adjusted EBITDA                    $2,647  $2,133      $5,424   $10,274