MatrixOne Reports Financial Results for Third Quarter of Fiscal 2006

Business Wire, May 3, 2006

(1) The Company uses the financial measure adjusted net income (loss) to supplement its consolidated financial statements, which are presented in accordance with accounting principles generally accepted in the United States ("GAAP"). The presentation of adjusted net income (loss) is not meant to be a substitute for net income (loss) presented in accordance with GAAP but rather should be evaluated in conjunction with net income (loss). A full reconciliation of adjusted net income (loss) to net income (loss) is provided below. The Company's management believes that the presentation of adjusted net income (loss) provides useful information to investors because this financial measure excludes amortization of purchased technology and intangible assets, which are fixed acquisition-related charges, and stock-based compensation. For the three and nine month periods ended April 1, 2006, adjusted net income (loss) excludes amortization of purchased technology and intangible assets and stock-based compensation. For the three and nine month periods ended April 2, 2005, adjusted net income (loss) excludes amortization of purchased technology and intangible assets. Management does not consider amortization of purchased technology and intangible assets to be part of the Company's on-going operating activities, and does not consider amortization of purchased technology and intangible assets, or stock-based compensation to be meaningful in evaluating the Company's past financial performance or future prospects. In addition, adjusted net income (loss) is a primary financial indicator that the Company's management uses to evaluate the Company's financial results and forecast anticipated financial results for future periods. Amortization of purchased technology and intangible assets relates to the amortization of identified intangible assets, such as purchased technology, customer relationships and trademarks and trade names, purchased through an acquisition. Pursuant to the Company's adoption of Statement of Financial Accounting Standards No. 123(R) "Share-Based Payments" in the first quarter of fiscal year 2006, stock-based compensation reflects the fair value of all share-based payments to employees, including stock options and stock issued under certain employee stock purchase plans. The Company's definition of adjusted net income (loss) may differ from similar measures used by other companies and may differ from period to period.

Important Additional Information Filed with the SEC

MatrixOne filed a Definitive Proxy Statement with the Securities and Exchange Commission ("SEC") on April 6, 2006 in connection with the proposed merger between MatrixOne, Inc. ("MatrixOne"), Dassault Systemes Corp. ("Dassault Systemes") and DS Newco Corp. The Definitive Proxy Statement was mailed to MatrixOne's shareholders on or about April 10, 2006. The Definitive Proxy Statement contains important information about MatrixOne, Inc., Dassault Systemes Corp., DS Newco Corp., the transaction and related matters. Investors and security holders are urged to read the Definitive Proxy Statement carefully.