Lionbridge Reports Q2 Results with Record Revenue and Gross Profit; Delivers Revenue of $114.6 Million, Continued Gross Margin Expansion, GAAP EPS Of $0.00 And Non-GAAP Cash EPS of $0.09

Indicates Strong Second Half 2007 with Growing Client Demand


WALTHAM, Mass. - August 2, 2007 - Lionbridge Technologies, Inc. (Nasdaq: LIOX) today announced financial results for the quarter ended June 30, 2007. Financial and business highlights for the quarter include:

  • Revenue of $114.6 million, an increase of $6.0 million from the first quarter of 2007. As previously discussed, the Company now recognizes a portion of its revenue upon completion of a client contract. This resulted in estimated unrecognized revenue of approximately $4.8 million as of June 30, 2007.
  • Total gross profit dollars of $39.8 million, an increase of $3.4 million from the prior quarter. Gross margin improved 120 bps from the prior quarter to 34.7%.
  • GAAP net income of $187,000 or $0.00 per share based on 60.9 million weighted average fully diluted shares outstanding. This compares to GAAP net income of $232,000 or $0.00 per share in the first quarter of 2007.
  • Income before Tax of $2.8 million or $0.05 per share, an increase of $1.1 million or $0.02 per share from the prior quarter.
  • Non-GAAP cash earnings of $5.3 million or $0.09 per share, an improvement of $0.02 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 acquisition-related intangible assets and unusual, one-time 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.
  • Ending cash balance of $25.9 million, an increase of $9.0 million from the prior quarter.
  • Revenue from the Company's top 10 clients in the second quarter increased 12% compared to the prior year. Lionbridge also secured several new client programs during the quarter including contracts with an international cruise company and a market-leading pharmaceutical company.
  • The Company also announced a new engagement with a global web services company to provide an integrated program for the globalization of the Company's international portals. Lionbridge estimates that the engagement will generate approximately $4-5 million over the next 12 months. This engagement reflects increasing demand for global outsourcing services that combine Lionbridge capabilities of technology and offshoring in a comprehensive global program.

"We are capitalizing on the foundations of our business -- strong client relationships and growing margins. Q2 indicates this ongoing positive momentum, despite our continued expenses for tax and currency-related G&A costs," said Rory Cowan, Lionbridge CEO. "Several market trends are in our favor. The volume of global Web content is growing and the demand for multilingual applications is accelerating. As a result, we are successfully expanding our clients' Web content programs and winning new multi-year engagements that span our service offerings. With indications of sustainable recurring revenue and margin improvement, we expect a strong second half 2007 and FY 2008."

The Company reiterated its expectations for revenue growth of 8-10% for FY 2007.

In a separate release the Company announced that Stephen Lifshatz is resigning his position as Lionbridge chief financial officer effective August 24, 2007. No issues have been raised regarding the integrity of the Company's financial statements. The Company has launched a search to identify a replacement. The Company's Vice President and Corporate Controller, Jeffrey Fitzgerald, will serve as Interim CFO following Mr. Lifshatz's resignation until the appointment of a successor.

"We are fortunate to have an experienced and capable accounting and finance organization to facilitate a smooth transition to a new CFO," added Cowan. "We appreciate Steve's dedication over the past 10 years and wish him well."

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/aug2. 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, merger, restructuring and related costs, 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 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 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, profitability, and margin and revenue growth of Lionbridge in the remainder of fiscal year 2007; anticipated customer demand; 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 ability to successfully implement and complete operational systems deployment initiatives; 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 and 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 acquired businesses; 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 Lionbridge's language technology; the impact of competing language technology on the Company's customer relationships and ability to secure new customers; 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 foreign currency fluctuations on its margins, costs, operating results and profitability and the Company's ability to successfully manage this exposure through hedge instruments and other strategies; customer delays or postponements of services; costs associated with restructuring of certain operations in Europe and other locations; changes in customer procurement strategies; 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, profitability, customer demand 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        Six Months Ended
                                      June 30,                  June 30,
                                 2007         2006         2007         2006
    Revenue                  $ 114,591    $ 110,525    $ 223,207    $ 209,648
    Operating expenses:
      Cost of revenue
       (excluding
       depreciation and
       amortization shown
       separately below)        74,806       71,946      147,024      136,774
      Sales and marketing        8,571        7,163       16,522       15,189
      General and
       administrative           21,319       18,296       41,901       36,782
      Research and
       development                 785          741        1,502        1,484
      Depreciation and
       amortization              1,324        1,413        2,618        2,905
      Amortization of
       acquisition-related
       intangible assets         2,113        2,176        4,227        4,352
      Merger, restructuring
       and other charges           972          644        1,250        1,411
        Total operating
         expenses              109,890      102,379      215,044      198,897

    Income from operations       4,701        8,146        8,163       10,751

    Interest expense:
      Interest on outstanding
       debt                      1,388        2,041        2,806        3,906
      Amortization of
       deferred financing
       costs and discount on
       debt                         49          238           95          460
    Interest income                119           51          325          186
    Other expense, net             598          785        1,089        1,145

    Income before income taxes   2,785        5,133        4,498        5,426
    Provision for income taxes   2,598        2,131        4,079        3,431

    Net income                    $187       $3,002         $419       $1,995

    Net income per share of
     common stock:
      Basic                      $0.00        $0.05        $0.01        $0.03
      Diluted                    $0.00        $0.05        $0.01        $0.03

    Weighted average number
     of common shares
     outstanding:
      Basic                     59,540       58,967       59,432       58,861
      Diluted                   60,929       60,772       60,822       60,777



                        LIONBRIDGE TECHNOLOGIES, INC.

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

                                                       June 30,   December 31,
                                                         2007         2006

    ASSETS
    Current assets:
      Cash and cash equivalents                         $25,918      $27,354
      Accounts receivable, net of allowances of $730
       and $728 at June 30, 2007 and December 31, 2006,
       respectively                                      88,172       72,940
      Work in process                                    28,293       29,311
      Other current assets                               14,127        7,153
        Total current assets                            156,510      136,758

    Property and equipment, net                          13,392       13,032
    Goodwill                                            131,044      131,044
    Other intangible assets, net                         32,667       36,894
    Other assets                                          7,851        3,772
        Total assets                                   $341,464     $321,500

    LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities:
      Short-term debt and current portion of
       long-term debt                                      $306         $355
      Accounts payable                                   19,933       18,730
      Accrued compensation and benefits                  19,871       18,282
      Other accrued expenses and current liabilities     34,966       29,915
      Deferred revenue                                   11,400        8,583
        Total current liabilities                        86,476       75,865

    Long-term debt, less current portion                 75,878       77,855
    Deferred income taxes, long-term                      7,838        7,685
    Other long-term liabilities                           9,282        3,407

    Total stockholders' equity                          161,990      156,688

    Total liabilities and stockholders' equity         $341,464     $321,500



     Reconciliation of GAAP Net Income to Cash EPS Comparison to Q1 2007
                                 (UNAUDITED)

                                                          Three Months Ended
                                                          June 30,  March 31,
                                                             2007       2007

    Net income                                               $187       $232
    Amortization of acquisition-related intangible assets   2,113      2,114
    Merger, restructuring and other charges                   972        278
    Stock-based compensation                                2,020      1,737
      Cash earnings                                         5,292      4,361

    Fully diluted weighted average number of common shares
     outstanding                                           60,929     60,791
    Adjusted EPS                                            $0.09      $0.07


    Contact:
    Sara Buda
    Lionbridge Technologies, Inc.
    (781) 434-6190
    sara.buda@lionbridge.com

SOURCE Lionbridge Technologies, Inc.
CONTACT: Sara Buda of Lionbridge Technologies, Inc., +1-781-434-6190,
sara.buda@lionbridge.com