Business Segment Information (Tables)

3 Months Ended

Apr. 30, 2012

Schedule of Segment Reporting Information, by Segment

The tables below present information about total revenue, total costs and expenses, income (loss) from operations, segment performance, interest expense, depreciation and amortization, and other non-cash items for the three months ended April 30, 2012 and 2011:



	Comverse BSS			Comverse VAS			Verint			All Other			Eliminations			Consolidated
	(In thousands)
Three Months Ended April 30, 2012
Revenue	$	57,680		$	65,922		$	196,635		$	23,430		$	—		$	343,667
Intercompany revenue	—			—			—			1,553			(1,553		)	—
Total revenue	$	57,680		$	65,922		$	196,635		$	24,983		$	(1,553	)	$	343,667
Total costs and expenses	$	53,283		$	50,082		$	175,652		$	83,527		$	(1,449	)	$	361,095
Income (loss) from operations	$	4,397		$	15,840		$	20,983		$	(58,544	)	$	(104	)	$	(17,428	)
Computation of segment performance:
Total revenue	$	57,680		$	65,922		$	196,635		$	24,983
Segment revenue adjustment	—			—			3,604			—
Segment revenue	$	57,680		$	65,922		$	200,239		$	24,983
Total costs and expenses	$	53,283		$	50,082		$	175,652		$	83,527
Segment expense adjustments:
Stock-based compensation expense	—			—			5,711			2,435
Amortization of acquisition-related intangibles	4,074			—			9,982			—
Compliance-related professional fees	—			—			—			8
Compliance-related compensation and other expenses	630			773			—			(285		)
Strategic evaluation related costs	—			—			911			3,894
Impairment of property and equipment	—			—			—			22
Litigation settlements and related cost	—			—			—			(230		)
Restructuring and integration charges	—			—			—			680
Other	—			—			(1,759		)	(173		)
Segment expense adjustments	4,704			773			14,845			6,351
Segment expenses	48,579			49,309			160,807			77,176
Segment performance	$	9,101		$	16,613		$	39,432		$	(52,193	)
Interest expense	$	—		$	—		$	(7,718	)	$	(202	)	$	—		$	(7,920	)
Depreciation and amortization	$	(4,863	)	$	(1,201	)	$	(14,096	)	$	(2,198	)	$	—		$	(22,358	)
Other non-cash items ⁽¹⁾	$	—		$	—		$	(606	)	$	(22	)	$	—		$	(628	)


(1)	Other non-cash items consist of write-downs of property and equipment.



	Comverse BSS			Comverse VAS			Verint			All Other			Eliminations			Consolidated
	(In thousands)
Three Months Ended April 30, 2011
Revenue	$	75,201		$	79,475		$	176,332		$	18,489		$	—		$	349,497
Intercompany revenue	—			—			—			699			(699		)	—
Total revenue	$	75,201		$	79,475		$	176,332		$	19,188		$	(699	)	$	349,497
Total costs and expenses	$	70,142		$	58,689		$	157,498		$	97,327		$	(735	)	$	382,921
Income (loss) from operations	$	5,059		$	20,786		$	18,834		$	(78,139	)	$	36		$	(33,424	)
Computation of segment performance:
Total revenue	$	75,201		$	79,475		$	176,332		$	19,188
Segment revenue adjustment	—			—			235			—
Segment revenue	$	75,201		$	79,475		$	176,567		$	19,188
Total costs and expenses	$	70,142		$	58,689		$	157,498		$	97,327
Segment expense adjustments:
Stock-based compensation expense	—			—			7,550			3,527
Amortization of acquisition-related intangibles	4,498			—			8,196			—
Compliance-related professional fees	—			—			991			18,406
Compliance-related compensation and other expenses	2,062			1,201			—			(1,230		)
Strategic evaluation related costs	—			—			—			220
Impairment of property and equipment	—			—			—			128
Litigation settlements and related costs	—			—			—			559
Acquisition-related charges	—			—			2,374			—
Restructuring and integration charges	—			—			—			11,087
Other	—			—			1,335			(10		)
Segment expense adjustments	6,560			1,201			20,446			32,687
Segment expenses	63,582			57,488			137,052			64,640
Segment performance	$	11,619		$	21,987		$	39,515		$	(45,452	)
Interest expense	$	—		$	—		$	(8,794	)	$	(334	)	$	—		$	(9,128	)
Depreciation and amortization	$	(5,466	)	$	(936	)	$	(12,954	)	$	(2,319	)	$	—		$	(21,675	)
Other non-cash items ⁽¹⁾	$	—		$	—		$	(203	)	$	(128	)	$	—		$	(331	)


(1)	Other non-cash items consist of write-downs of property and equipment.



	Comverse BSS			Comverse VAS			Comverse Other			Total Comverse
	(In thousands)
Three Months Ended April 30, 2012
Revenue	$	57,680		$	65,922		$	12,803		$	136,405
Intercompany revenue	—			—			1,345			1,345
Total revenue	$	57,680		$	65,922		$	14,148		$	137,750
Total costs and expenses	$	53,283		$	50,082		$	57,268		$	160,633
Income (loss) from operations	$	4,397		$	15,840		$	(43,120	)	$	(22,883	)
Computation of Comverse performance:
Total revenue	$	57,680		$	65,922		$	14,148		$	137,750
Total costs and expenses	$	53,283		$	50,082		$	57,268		$	160,633
Expense adjustments:
Stock-based compensation expense	—			—			1,431			1,431
Amortization of acquisition-related intangibles	4,074			—			—			4,074
Compliance-related professional fees	—			—			(136		)	(136		)
Compliance-related compensation and other expenses	630			773			(285		)	1,118
Impairment of property and equipment	—			—			22			22
Litigation settlements and related costs	—			—			(230		)	(230		)
Restructuring and integration charges	—			—			680			680
Other	—			—			(173		)	(173		)
Expense adjustments	4,704			773			1,309			6,786
Expenses after adjustments										153,847
Comverse performance										$	(16,097	)
Interest expense	$	—		$	—		$	(196	)	$	(196	)
Depreciation and amortization	$	(4,863	)	$	(1,201	)	$	(1,981	)	$	(8,045	)
Other non-cash items ⁽¹⁾	$	—		$	—		$	(22	)	$	(22	)


(1)	Other non-cash items consist of write-downs of property and equipment.



	Comverse BSS			Comverse VAS			Comverse Other			Total Comverse
	(In thousands)
Three Months Ended April 30, 2011
Revenue	$	75,201		$	79,475		$	8,484		$	163,160
Intercompany revenue	—			—			604			604
Total revenue	$	75,201		$	79,475		$	9,088		$	163,764
Total costs and expenses	$	70,142		$	58,689		$	72,608		$	201,439
Income (loss) from operations	$	5,059		$	20,786		$	(63,520	)	$	(37,675	)
Computation of Comverse performance:
Total revenue	$	75,201		$	79,475		$	9,088		$	163,764
Total costs and expenses	$	70,142		$	58,689		$	72,608		$	201,439
Expense adjustments:
Stock-based compensation expense	—			—			668			668
Amortization of acquisition-related intangibles	4,498			—			—			4,498
Compliance-related professional fees	—			—			12,609			12,609
Compliance-related compensation and other expenses	2,062			1,201			(1,230		)	2,033
Impairment of property and equipment	—			—			128			128
Litigation settlements and related costs	—			—			475			475
Restructuring and integration charges	—			—			11,087			11,087
Other	—			—			(27		)	(27		)
Expense adjustments	6,560			1,201			23,710			31,471
Expenses after adjustments										169,968
Comverse performance										$	(6,204	)
Interest expense	$	—		$	—		$	(330	)	$	(330	)
Depreciation and amortization	$	(5,466	)	$	(936	)	$	(2,097	)	$	(8,499	)
Other non-cash items ⁽¹⁾	$	—		$	—		$	(128	)	$	(128	)


(1)	Other non-cash items consist of write-downs of property and equipment.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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