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ABC.COM  
UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS  
(in thousands, except per share data)  
   
  Three months ended  
  September 30   June 30  
  2000 2001   2001  
Net revenues    
    Advertising  $                 6,265  $               5,144    $               5,008  
    Software products                        709                       309                        461  
    E-Commerce and other                        179                       608                        310  
                        7,153                    6,061                     5,779  
     
Cost of revenues    
    Advertising                     3,612                    3,026                     3,001  
    Software products                        276                         25                           47  
    E-Commerce and other                        128                         52                        114  
                        4,016                    3,103                     3,162  
     
Gross profit                     3,137                    2,958                     2,617  
     
Operating expenses    
    Sales and marketing                     6,226                    3,328                     4,012  
    Product development                     2,469                    1,922                     2,227  
    General and administrative                     1,949                    1,895                     1,969  
                      10,644                    7,145                     8,208  
     
Loss from operations                   (7,507)                  (4,187)                   (5,591)  
     
Other income, net                     1,550                    1,304                     1,485  
     
Pro forma net loss  $               (5,957)  $              (2,883)     $             (4,106)  
     
Share used in computing pro forma basic and     
 diluted net loss per share                    39,565                 40,798                   40,453  
   
Pro forma basic and diluted net loss per share  $                 (0.15)  $                (0.07)     $               (0.10)  
     
 Note: The above unaudited pro forma condensed consolidated statements of operations give the effect to the  
  conversion of all preference shares into ordinary shares and exclude the effects of the following:  
  - Stock-based compensation of $2,590 and $723 for the 3 months ended September 30, 2000 and 2001,    
  respectively, and of $1,410 for the 3 months ended June 30, 2001;  
  - Amortization of intangible assets of $1,702 and $1,688 for the 3 months ended September 30, 2000 and 
  2001, respectively, and of $1,687 for the 3 months ended June 30, 2001.  
  - Restructuring charges of $1,014 for the 3 months ended June 30, 2001.  
 
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