Autodesk 2007 Annual Report Download - page 64

4
The increase in net revenues and stock-based compensation expense resulting from the restatement
is as follows (in millions):
Fiscal Year
Net
Revenues
Stock-based
Compensation
Expense Tax Effect (1)
Total
Adjustments,
Net of Tax
1992 ....................................... $ — $ (0.1) $ — $ (0.1)
1993 ........................................ — (2.0) 0.7 (1.3)
1994 ....................................... — (1.2) 0.4 (0.8)
1995 ........................................ — (1.2) 0.4 (0.8)
1996 ....................................... — (0.6) 0.2 (0.4)
1997 ....................................... — (0.5) 0.2 (0.3)
1998 ....................................... — (0.3) 0.1 (0.2)
1999 ....................................... — (0.5) 0.2 (0.3)
2000 ....................................... — (1.3) 0.2 (1.1)
2001 ....................................... — (1.5) 0.2 (1.3)
2002 ....................................... — (3.9) 1.1 (2.8)
2003 ....................................... — (5.0) 0.8 (4.2)
2004 ....................................... — (4.8) (0.3) (5.1)
Total 1992 – 2004 impact . . . . . . . . . . . . . . . . . . . . — (22.9) 4.2 (18.7)
2005 ....................................... 5.1 (7.3) 1.8 (0.4)
2006 ....................................... 14.0 (4.6) (4.7) 4.7
Total: ...................................... $19.1 $(34.8) $ 1.3 $(14.4)
(1) Includes $2.5 million of payroll tax expenses.
The net of tax impact of the stock-based compensation adjustments in the first quarter of fiscal 2007
was insignificant. However, we restated our Consolidated Balance Sheet as of January 31, 2006 to properly
reflect Retained Earnings, Common Stock and Deferred Compensation balances as a result of previous
period adjustments. Please refer to Note 2 “Restatement of Consolidated Financial Statements” in the
Notes to Consolidated Financial Statements. In addition, we have restated the pro forma expense under
Statement of Financial Accounting Standards No. 123 (“SFAS 123”) in Part II, Item 8, Note 1, “Business and
Summary of Significant Accounting Policies,” in the Notes to Consolidated Financial Statements to include
these adjustments for the years ended January 31, 2006 and January 31, 2005.