EXHIBIT 99.2

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Nine Months Ended September 27, 2003
(In $000’s, except per share amounts)

				Nine months ended
				September 27, 2003
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	453,590		$	6,064	(A)	$	—		$	459,654
	Services				100,962			—			—			100,962
	Maintenance				246,237			—			—			246,237
		Total revenue			800,789			6,064			—			806,853
Costs and Expenses
	Cost of product				20,305			—			29,358	(E)		49,663
	Cost of services				69,790			—			1,739	(E)		71,529
	Cost of maintenance				41,666			—			1,733	(E)		43,399
	Marketing and sales				249,638			(2,645	)(B)		—			246,993
	Research and development				257,677			—			—			257,677
	General and administrative				65,598			—			—			65,598
	Amortization of acquired intangibles				79,093			—			(32,830	)(E)		46,263
	Amortization of deferred stock compensation				31,685			1,269	(C)		—			32,954
	Avant! restitution and settlement				—			—			—			—
	Mentor settlement				(14,500	)		—			—			(14,500	)
	Restructuring and other charges				64,226			—			—			64,226
	Write-off of acquired in-process technology				7,500			—			—			7,500
		Total costs and expenses			872,678			(1,376	)		—			871,302
			Loss from operations		(71,889	)		7,440			—			(64,449	)
	Interest expense				(3,706	)		—			—			(3,706	)
	Other loss, net				(2,989	)		(5,670	)(D)		—			(8,659	)
			Loss before benefit for income taxes		(78,584	)		1,770			—			(76,814	)
	Benefit for income taxes				(36,620	)		—			—			(36,620	)
			Net loss	$	(41,964	)	$	1,770		$	—		$	(40,194	)
Basic net loss per share				$	(0.16	)							$	(0.15	)
Diluted net loss per share				$	(0.16	)							$	(0.15	)
Weighted average common shares outstanding					267,605									267,605
Weighted average common and potential common shares outstanding — assuming dilution					267,605									267,605

(A) — Revenue adjustment
(B) — Capitalized software adjustment
(C) — Deferred compensation adjustments
(D) — Equity investment and foreign currency adjustments
(E) — Reclassification of amortization of intangible assets to cost of sales

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Quarter Ended September 27, 2003
(In $000’s, except per share amounts)

				Quarter ended
				September 27, 2003
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	151,678		$	—		$	—		$	151,678
	Services				33,773			—			—			33,773
	Maintenance				83,025			—			—			83,025
		Total revenue			268,476			—			—			268,476
Costs and Expenses
	Cost of product				5,075			—			10,343	(D)		15,418
	Cost of services				22,192			—			486	(D)		22,678
	Cost of maintenance				12,662			—			604	(D)		13,266
	Marketing and sales				80,758			—			—			80,758
	Research and development				84,179			—			—			84,179
	General and administrative				18,814			—			—			18,814
	Amortization of acquired intangibles				27,790			—			(11,433	)(D)		16,357
	Amortization of deferred stock compensation				12,548			(181	)(A)		—			12,367
	Avant! restitution and settlement				—			—			—			—
	Mentor settlement				(14,500	)		—			—			(14,500	)
	Restructuring and other charges				62,874			—			—			62,874
	Write-off of acquired in-process technology				2,000			—			—			2,000
		Total costs and expenses			314,392			(181	)		—			314,211
			Loss from operations		(45,916	)		181			—			(45,735	)
	Interest expense				(2,392	)		—			—			(2,392	)
	Other income, net				2,295			(803	)(B)		—			1,492
			Loss before benefit for income taxes		(46,013	)		(622	)		—			(46,635	)
	Benefit for income taxes				(31,018	)		(420	)(C)		—			(31,438	)
			Net loss	$	(14,995	)	$	(202	)	$	—		$	(15,197	)
Basic net loss per share				$	(0.06	)							$	(0.06	)
Diluted net loss per share				$	(0.06	)							$	(0.06	)
Weighted average common shares outstanding					266,755									266,755
Weighted average common and potential common shares outstanding — assuming dilution					266,755									266,755

Notes:

(A) — Deferred compensation adjustment
(B) — Equity investment adjustment
(C) — Tax effect of restatement adjustments
(D) — Reclassification of amortization of intangible assets to cost of sales

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Quarter Ended June 28, 2003
(In $000’s, except per share amounts)

				Quarter ended
				June 28, 2003
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	160,630		$	—		$	—		$	160,630
	Services				34,801			—			—			34,801
	Maintenance				81,006			—			—			81,006
		Total revenue			276,437			—			—			276,437
Costs and Expenses
	Cost of product				7,019			—			9,862	(F)		16,881
	Cost of services				23,971			—			485	(F)		24,456
	Cost of maintenance				13,929			—			604	(F)		14,533
	Marketing and sales				85,265			(2,645	)(A)		—			82,620
	Research and development				88,376			—			—			88,376
	General and administrative				20,107			—			—			20,107
	Amortization of acquired intangibles				26,017			—			(10,951	)(F)		15,066
	Amortization of deferred stock compensation				9,517			49	(B)		—			9,566
	Avant! restitution and settlement				—			—			—			—
	Mentor settlement				—			—			—			—
	Restructuring and other charges				1,352			—			—			1,352
	Write-off of acquired in-process technology				3,800			—			—			3,800
		Total costs and expenses			279,353			(2,596	)		—			276,757
			Loss from operations		(2,916	)		2,596			—			(320	)
	Interest expense				(640	)		—			—			(640	)
	Other loss, net				(6,192	)		(1,562	)(C)(D)		—			(7,754	)
			Loss before benefit for income taxes		(9,748	)		1,034			—			(8,714	)
	Benefit for income taxes				(1,895	)		200	(E)		—			(1,695	)
			Net loss	$	(7,853	)	$	834		$	—		$	(7,019	)
Basic net loss per share				$	(0.03	)							$	(0.03	)
Diluted net loss per share				$	(0.03	)							$	(0.03	)
Weighted average common shares outstanding					267,887									267,887
Weighted average common and potential common shares outstanding — assuming dilution					267,887									267,887

(A) — Reverse Q2 capitalized software adjustment
(B) — Deferred compensation adjustments
(C) — Equity investment adjustment
(D) — Foreign currency exchange adjustment
(E) — Tax effect of restatement adjustments
(F) — Reclassification of amortization of intangible assets to cost of sales

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Quarter Ended March 29, 2003
(In $000’s, except per share amounts)

				Quarter ended
				March 29, 2003
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	141,282		$	6,064	(A)	$	—		$	147,346
	Services				32,388			—			—			32,388
	Maintenance				82,206			—			—			82,206
		Total revenue			255,876			6,064			—			261,940
Costs and Expenses
	Cost of product				8,211			—			9,153	(F)		17,364
	Cost of services				23,627			—			768	(F)		24,395
	Cost of maintenance				15,075			—			525	(F)		15,600
	Marketing and sales				83,615			—			—			83,615
	Research and development				85,122			—			—			85,122
	General and administrative				26,677			—			—			26,677
	Amortization of acquired intangibles				25,286			—			(10,446	)(F)		14,840
	Amortization of deferred stock compensation				9,620			1,401	(B)		—			11,021
	Avant! restitution and settlement				—			—			—			—
	Mentor settlement				—			—			—			—
	Restructuring and other charges				—			—			—			—
	Write-off of acquired in-process technology				1,700			—			—			1,700
		Total costs and expenses			278,933			1,401			—			280,334
			Loss from operations		(23,057	)		4,663			—			(18,394	)
	Interest expense				(674	)		—			—			(674	)
	Other income (loss), net				908			(3,305	)(C)(D)		—			(2,397	)
			Loss before benefit for income taxes		(22,823	)		1,358			—			(21,465	)
	Benefit for income taxes				(3,707	)		220	(E)		—			(3,487	)
			Net loss	$	(19,116	)	$	1,138		$	—		$	(17,978	)
Basic net loss per share				$	(0.07	)							$	(0.07	)
Diluted net loss per share				$	(0.07	)							$	(0.07	)
Weighted average common shares outstanding					268,358									268,358
Weighted average common and potential common shares outstanding — assuming dilution					268,358									268,358

Notes:
(A) — Revenue adjustment
(B) — Deferred compensation adjustments
(C) — Equity investment adjustment
(D) — Foreign currency exchange adjustment
(E) — Tax effect of restatement adjustments
(F) — Reclassification of amortization of intangible assets to cost of sales

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Year Ended December 28, 2002
(In $000’s, except per share amounts)

				Year ended
				December 28, 2002
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	811,910		$	(5,124	)(A)	$	—		$	806,786
	Services				149,810			—			—			149,810
	Maintenance				331,347			—			—			331,347
		Total revenue			1,293,067			(5,124	)		—			1,287,943
Costs and Expenses
	Cost of product				73,137			—			25,154	(F)		98,291
	Cost of services				112,687			—			2,001	(F)		114,688
	Cost of maintenance				64,221			—			868	(F)		65,089
	Marketing and sales				399,601			2,547	(B)		—			402,148
	Research and development				326,414			—			—			326,414
	General and administrative				115,767			—			—			115,767
	Amortization of acquired intangibles				81,775			—			(28,023	)(F)		53,752
	Amortization of deferred stock compensation				37,504			(1,600	)(C)		—			35,904
	Avant! restitution and settlement				(261,090	)		—			—			(261,090	)
	Restructuring and other charges				134,296			—			—			134,296
	Write-off of acquired in-process technology				34,000			—			—			34,000
		Total costs and expenses			1,118,312			947			—			1,119,259
			Income from operations		174,755			(6,071	)		—			168,684
	Interest expense				(2,803	)		—			—			(2,803	)
	Other loss, net				(13,986	)		230	(D)		—			(13,756	)
			Income before provision for income taxes		157,966			(5,841	)		—			152,125
	Provision for income taxes				86,017			(906	)(E)		—			85,111
			Net Income	$	71,949		$	(4,935	)	$	—		$	67,014
Basic net income per share				$	0.28								$	0.26
Diluted net income per share				$	0.27								$	0.25
Weighted average common shares outstanding					259,870									259,870
Weighted average common and potential common shares outstanding — assuming dilution					267,500									267,500

Notes:
(A) — Revenue adjustment
(B) — Capitalized software adjustment
(C) — Deferred compensation adjustments
(D) — Equity investment adjustment
(E) — Tax effect of restatement adjustments
(F) — Reclassification of amortization of intangible assets to cost of sales

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Quarter Ended December 28, 2002
(In $000’s, except per share amounts)

				Quarter ended
				December 28, 2002
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	156,511		$	(2,606	)(A)	$	—		$	153,905
	Services				35,526			—			—			35,526
	Maintenance				84,260			—			—			84,260
		Total revenue			276,297			(2,606	)		—			273,691
Costs and Expenses
	Cost of product				10,585			—			7,179	(F)		17,764
	Cost of services				23,059			—			785	(F)		23,844
	Cost of maintenance				14,446			—			370	(F)		14,816
	Marketing and sales				103,434			634	(B)		—			104,068
	Research and development				85,322			—			—			85,322
	General and administrative				26,418			—			—			26,418
	Amortization of acquired intangibles				22,044			—			(8,334	)(F)		13,710
	Amortization of deferred stock compensation				16,092			(5,224	)(C)		—			10,868
	Avant! restitution and settlement				(261,090	)		—			—			(261,090	)
	Restructuring and other charges				61,065			—			—			61,065
	Write-off of acquired in-process technology				—			—			—			—
		Total costs and expenses			101,375			(4,590	)		—			96,785
			Income from operations		174,922			1,984			—			176,906
	Interest expense				(1,240	)		—			—			(1,240	)
	Other loss, net				(10,238	)		(790	)(D)		—			(11,028	)
			Income before provision for income taxes		163,444			1,194			—			164,638
	Provision for income taxes				74,750			2,600	(E)		—			77,350
			Net Income	$	88,694		$	(1,406	)	$	—		$	87,288
Basic net income per share				$	0.33								$	0.32
Diluted net income per share				$	0.33								$	0.32
Weighted average common shares outstanding					268,702									268,702
Weighted average common and potential common shares outstanding — assuming dilution					272,475									272,475

Notes:
(A) — Revenue adjustment
(B) — Capitalized software adjustment
(C) — Deferred compensation adjustments
(D) — Equity investment adjustment
(E) — Tax effect of restatement adjustments
(F) — Reclassification of amortization of intangible assets to cost of sales

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Quarter Ended September 28, 2002
(In $000’s, except per share amounts)

				Quarter ended
				September 28, 2002
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	210,286		$	(1,211	)(A)	$	—		$	209,075
	Services				33,992			—			—			33,992
	Maintenance				82,958			—			—			82,958
		Total revenue			327,236			(1,211	)		—			326,025
Costs and Expenses
	Cost of product				14,630			—			6,531	(F)		21,161
	Cost of services				28,078			—			601	(F)		28,679
	Cost of maintenance				16,007			—			369	(F)		16,376
	Marketing and sales				103,216			872	(B)		—			104,088
	Research and development				84,647			—			—			84,647
	General and administrative				26,267			—			—			26,267
	Amortization of acquired intangibles				22,034			—			(7,501	)(F)		14,533
	Amortization of deferred stock compensation				10,465			(553	)(C)		—			9,912
	Avant! restitution and settlement				—			—			—			—
	Restructuring and other charges				—			—			—			—
	Write-off of acquired in-process technology				6,600			—			—			6,600
		Total costs and expenses			311,944			319			—			312,263
			Income from operations		15,292			(1,530	)		—			13,762
	Interest expense				(663	)		—			—			(663	)
	Other income, net				171			1,579	(D)		—			1,750
			Income before provision for income taxes		14,800			49			—			14,849
	Provision for income taxes				6,569			(1,458	)(E)		—			5,111
			Net Income	$	8,231		$	1,507		$	—		$	9,738
Basic net income per share				$	0.03								$	0.04
Diluted net income per share				$	0.03								$	0.04
Weighted average common shares outstanding					267,300									267,300
Weighted average common and potential common shares outstanding — assuming dilution					271,437									271,437

Notes:
(A) — Revenue adjustment
(B) — Capitalized software adjustment
(C) — Deferred compensation adjustments
(D) — Equity investment adjustment
(E) — Tax effect of restatement adjustments
(F) — Reclassification of amortization of intangible assets to cost of sales

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Quarter Ended June 29, 2002
(In $000’s, except per share amounts)

				Quarter ended
				June 29, 2002
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	226,064		$	(869	)(A)	$	—		$	225,195
	Services				37,026			—			—			37,026
	Maintenance				81,730			—			—			81,730
		Total revenue			344,820			(869	)		—			343,951
Costs and Expenses
	Cost of product				29,822			—			5,888	(F)		35,710
	Cost of services				28,784			—			315	(F)		29,099
	Cost of maintenance				17,340			—			70	(F)		17,410
	Marketing and sales				96,170			365	(B)		—			96,535
	Research and development				78,255			—			—			78,255
	General and administrative				25,552			—			—			25,552
	Amortization of acquired intangibles				19,048			—			(6,273	)(F)		12,775
	Amortization of deferred stock compensation				7,454			2,135	(C)		—			9,589
	Avant! restitution and settlement				—			—			—			—
	Restructuring and other charges				55,523			—			—			55,523
	Write-off of acquired in-process technology				27,400			—			—			27,400
		Total costs and expenses			385,348			2,500			—			387,848
			Loss from operations		(40,528	)		(3,369	)		—			(43,897	)
	Interest expense				(421	)		—			—			(421	)
	Other loss, net				(9,401	)		(2,434	)(D)		—			(11,835	)
			Loss before benefit for income taxes		(50,350	)		(5,803	)		—			(56,153	)
	Benefit for income taxes				(4,029	)		(1,317	)(E)		—			(5,346	)
			Net loss	$	(46,321	)	$	(4,486	)	$	—		$	(50,807	)
Basic net loss per share				$	(0.18	)							$	(0.20	)
Diluted net loss per share				$	(0.18	)							$	(0.20	)
Weighted average common shares outstanding					251,250									251,250
Weighted average common and potential common shares outstanding — assuming dilution					251,250									251,250

Notes:
(A) — Revenue adjustment
(B) — Capitalized software adjustment
(C) — Deferred compensation adjustments
(D) — Equity investment adjustment
(E) — Tax effect of restatement adjustments
(F) — Reclassification of amortization of intangible assets to cost of sales

Cadence Design Systems, Inc.
Impact of Restatement and Reclassification Adjustments on Previously Reported Consolidated Statements of Operations
For the Quarter Ended March 30, 2002
(In $000’s, except per share amounts)

				Quarter ended
				March 30, 2002
				As Previously			Restatement			Reclassification			As Restated and
				Reported			Adjustments			Adjustments			Reclassified
Revenue
	Product			$	219,049		$	(438	)(A)	$	—		$	218,611
	Services				43,266			—			—			43,266
	Maintenance				82,399			—			—			82,399
		Total revenue			344,714			(438	)		—			344,276
Costs and Expenses
	Cost of product				18,100			—			5,556	(F)		23,656
	Cost of services				32,766			—			300	(F)		33,066
	Cost of maintenance				16,428			—			59	(F)		16,487
	Marketing and sales				96,781			676	(B)		—			97,457
	Research and development				78,190			—			—			78,190
	General and administrative				37,530			—			—			37,530
	Amortization of acquired intangibles				18,649			—			(5,915	)(F)		12,734
	Amortization of deferred stock compensation				3,493			2,042	(C)		—			5,535
	Avant! restitution and settlement				—			—			—			—
	Restructuring and other charges				17,708			—			—			17,708
	Write-off of acquired in-process technology				—			—			—			—
		Total costs and expenses			319,645			2,718			—			322,363
			Income from operations		25,069			(3,156	)		—			21,913
	Interest expense				(479	)		—			—			(479	)
	Other income, net				5,482			1,875	(D)		—			7,357
			Income before provision for income taxes		30,072			(1,281	)		—			28,791
	Provision for income taxes				8,727			(731	)(E)		—			7,996
			Net income	$	21,345		$	(550	)	$	—		$	20,795
Basic net income per share				$	0.09								$	0.08
Diluted net income per share				$	0.08								$	0.08
Weighted average common shares outstanding					249,720									249,720
Weighted average common and potential common shares outstanding — assuming dilution					260,871									260,871

Notes:
(A) — Revenue adjustment
(B) — Capitalized software adjustment
(C) — Deferred compensation adjustments
(D) — Equity investment adjustment
(E) — Tax effect of restatement adjustments
(F) — Reclassification of amortization of intangible assets to cost of sales