Lionbridge Reports Record Earnings and Revenue for Second Quarter; Doubles Year-Over-Year EPS to $0.08, Drives 19% First Half 2004 Growth with Revenue of $41.0 Million

Outlook for Second Half and 2005 Reflects Continued Growth and Earnings Leverage

WALTHAM, Mass. — July 26, 2004 — Lionbridge Technologies, Inc. (Nasdaq: LIOX), a leading provider of globalization and testing services, today announced record revenue and earnings for the second quarter ended June 30, 2004.

Financial highlights for the quarter include:

  • Revenue of $41.0 million, an increase of 10% compared to revenue of $37.3 million for the second quarter of 2003. For the six months ended June 30, 2004, the Company reported revenue of $80.8 million, a 19% increase compared to revenue of $68.1 million for the same period in 2003.
  • GAAP net income of $3.7 million or $0.08 per share based on 48.8 million weighted average fully diluted common shares outstanding. This compares with net income of $1.5 million or $0.04 per share based on 34.7 million weighted average fully diluted common shares outstanding for the quarter ended June 30, 2003.
  • Included in net income for the quarter is $241,000 of restructuring and other expenses. The Company completed the final integration of its India operation.
  • Gross margin of 40% for the second quarter of 2004, an increase of 170 basis points from the first quarter of 2004.
  • Record operating margin approaching 10% for the second quarter of 2004, an increase of 760 basis points from the first quarter of 2004.
  • Positive cash flow from operations of $3.1 million, an increase of 131% over the first quarter of 2004. This resulted in an ending cash balance of $34.3 million.

“Our second quarter results reflect the continued maturation of our business. As we expected, we are growing gross margins and expanding operating earnings as revenue increases. Most importantly, the quality of our earnings is stronger than ever. This underscores the power of our operating model,” said Rory Cowan, CEO of Lionbridge. “We delivered this success despite a temporary slowdown in our testing business during the quarter. Our increasing margins, successful integration of our India operation and growing customer demand give us confidence for strength throughout the second half of 2004 and for continued expansion in 2005.”

Lionbridge also confirmed its FY 2004 guidance and offered an outlook for FY 2005. “We remain comfortable with the mid point of revenue guidance we previously provided of $160-170 million for 2004 and with current First Call consensus EPS,” continued Cowan. “Our preliminary outlook for 2005 shows estimated revenue of between $190-200 million and net income of approximately $20-26 million.”

The Company will host a conference call on Monday, July 26 at 4:30 pm 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 www.lionbridge.com/webcast/July26/. A replay will be available at this location for a week.

About Lionbridge

Lionbridge Technologies, Inc. (NASDAQ: LIOX) is a leading provider of globalization and testing 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 in all industries 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 20 solution centers in 10 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 those statements relating to expected growth, net income, revenue, earnings, customer demand, margin increase, cost-saving opportunities and performance for the current and subsequent fiscal quarters and years, as well as revenue and income guidance for the remainder of 2004 and 2005. Lionbridge''s actual experience may differ materially from those discussed in the forward-looking statements. Factors that might cause such a difference include the termination of customer contracts prior to the end of their term; Lionbridge''s dependence on clients'' product releases to generate revenues; the loss of a major client or customer; the size, timing and recognition of revenue from major clients; customer delays or postponements of services; the impact of foreign currency fluctuations on its operating results and revenue growth; risks associated with management of growth; market acceptance of new service offerings; the failure to keep pace with the rapidly changing requirements of its clients; benefits realized from the acquisition of Lionbridge India; the ability to implement and realize cost efficiencies, the ability to recognize the benefits from offshore production capabilities and restructuring activities, and the timing and size of such restructuring activities; Lionbridge''s ability to attract and retain key personnel; Lionbridge being held liable for defects or errors in its solutions or services; political, economic and business fluctuations in international markets; 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 competitive pricing pressures; 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 Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 11, 2004.

                        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,
                                     2004        2003        2004      2003

    Revenue                      $ 40,962    $ 37,270    $ 80,827  $ 68,121
    Operating expenses:
      Cost of revenue (excluding
       depreciation and amortization
       shown separately below)     24,559      22,517      49,130    41,476
      Sales and marketing           3,673       3,273       7,257     6,089
      General and administrative    7,660       7,933      15,810    14,866
      Research and development         54         149         179       351
      Depreciation and amortization   775         835       1,640     1,675
      Amortization of
       acquisition-related
       intangible assets                9         116         108       231
      Merger, restructuring and
       other charges                  241          --       1,854        --
      Stock-based compensation        124          70         243       226
        Total operating expenses   37,095      34,893      76,221    64,914

    Income from operations          3,867       2,377       4,606     3,207

    Interest expense:
      Interest on outstanding debt     --         843          --     1,607
      Accretion of discount on
       notes payable                   --         152          --       305
    Interest income                    74           3         159         6
    Other expense                      29         190          67       232

    Income before income taxes      3,912       1,195       4,698     1,069
    Provision for (benefit from)
     income taxes
                                      201        (318)        294      (215)

    Net income                     $3,711      $1,513      $4,404    $1,284

    Net income per share of common stock:
      Basic                         $0.08       $0.05       $0.09     $0.04
      Diluted                        0.08        0.04        0.09      0.04

    Weighted average number of common shares outstanding:
      Basic                        46,496      31,859      46,412    31,787
      Diluted                      48,754      34,715      48,713    34,620



                        LIONBRIDGE TECHNOLOGIES, INC.

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

                                                     June 30,   December 31,
                                                        2004           2003

    ASSETS
    Current assets:
      Cash and cash equivalents                      $34,326        $29,496
      Restricted cash                                    ---            338
      Accounts receivable, net of allowances of
       $406 and $591 at June 30, 2004 and December 31,
       2003 respectively                              23,923         24,653
      Work in process                                  9,402          8,609
      Other current assets                             2,167          2,188

       Total current assets                           69,818         65,284

    Property and equipment, net                        2,937          4,445
    Goodwill                                          35,021         34,994
    Other intangible assets, net                          83            191
    Other assets                                         852          1,076

       Total assets                                 $108,711       $105,990

    LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities:
      Accounts payable                                 6,017          8,318
      Accrued expenses and other current liabilities  14,844         14,278
      Deferred revenue                                 3,111          3,850

        Total current liabilities                     23,972         26,446

    Other long-term liabilities                        1,952          1,914

    Total stockholders' equity                        82,787         77,630


       Total liabilities and stockholders' equity   $108,711       $105,990