Exhibit 99.2

ACCELRYS, INC.
SELECTED CONSOLIDATED FINANCIAL DATA
(Dollars in thousands, except share data)
Statements of Operations


  For the Three Months
Ended September 30, 		  For the Six Months
Ended September 30, 		 
 
 
 
2004
    2003
    2004
    2003
 
Revenue $ 14,277   $ 17,675   $ 28,458   $ 36,765  
Cost of revenue   3,137     5,156     6,923     10,170  
Gross margin   11,140     12,519     21,535     26,595  
 Research and development   4,382     4,222     8,505     8,808  
 Sales and marketing   7,471     7,170     15,240     16,127  
 General and administrative   3,680     4,214     7,689     8,689  
 Write-off in-process research and development   700     —     700     —  
      Total operating costs and expenses   16,233     15,606     32,134     33,624  
Operating loss from continuing operations   (5,093 )   (3,087 )   (10,599 )   (7,029 )
 Interest and other income, net   489     1,194     1,074     2,093  
      Loss from continuing operations before
       provision for income taxes   (4,604 )   (1,893 )   (9,525 )   (4,936 )
  Provision for income taxes   479     215     614     591  
Loss from continuing operations   (5,083 )   (2,108 )   (10,139 )   (5,527 )
Discontinued operations:
  Loss from discontinued operations   —     (27 )   (1,117 )   (370 )
Net loss $ (5,083 ) $ (2,135 ) $ (11,256 ) $ (5,897 )
 Loss from continuing operations per share:
 - Basic and diluted $ (0.21 ) $ (0.09 ) $ (0.42 ) $ (0.23 )
 Loss from discontinued operatios per share:
 - Basic and diluted $ —   $ —   $ (0.04 ) $ (0.02 )
 Net loss per share:
 - Basic and diluted $ (0.21 ) $ (0.09 ) $ (0.46 ) $ (0.25 )
 Weighted average shares of common stock outstanding:
 - Basic and diluted   24,463     23,813     24,393     23,760  

ACCELRYS, INC.
SELECTED CONSOLIDATED FINANCIAL DATA
(Dollars in thousands)
Balance Sheets


September 30,
2004
      September 30,
2003
 
Cash, restricted cash, cash equivalents and            
     marketable securities     $ 66,652   $ 137,127  
Trade receivables, net       11,804     13,984  
Other assets, net       76,817     56,957  
Assets of Discontinued Operations       —     7,375  
Total assets     $ 155,273   $ 215,443  
                 
Current liabilities, excluding deferred revenue     $ 18,213   $ 17,474  
Deferred revenue, short-term       25,978     16,510  
Long-term liabilities and reserves, excluding deferred revenue       682     —  
Deferred revenue, long-term       3,541     2,506  
Liabilities of Discontinued Operations       —     4,860  
Total stockholders’ equity       106,859     174,093  
Total liabilities and stockholders’ equity     $ 155,273   $ 215,443