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SAP Announces 2004 Second Quarter and Six Months Results

Company Reports 15% Growth in Software Revenues for the Second Quarter - Operating Income Increases 15% and Net Income Rises 14% for the Second Quarter - Company Continued to Gain Share Against its Peer Group

NEW YORK/WALLDORF - July 22, 2004 - SAP AG (NYSE: SAP) today announced its preliminary financial results for the second quarter and six months ended June 30, 2004. Highlights of the results are as follows.

HIGHLIGHTS - Second Quarter 2004

Revenues
a.. Software revenues were €497 million (2003: €431 million), representing an increase of 15% compared to 2003. At constant currencies1, software revenues increased 17% year-over-year.
b.. Software revenues in the U.S. increased 63% to €140 million (2003: €86 million). At constant currencies1, software revenues in the U.S. increased 70% year-over-year.
c.. Total revenues were €1.8 billion (2003: €1.6 billion), which was an increase of 9% compared to 2003. At constant currencies1, total revenues increased 11% year-over-year.

Income
a.. Operating income was €391 million (2003: €340 million), which was an increase of 15% compared to last year. Pro forma operating income2 was €428 million (2003: €388 million), representing an increase of 10% compared to 2003.
b.. The operating margin was 22%, which was up 1 percentage point year-over-year. The pro forma operating margin2 was 24%, which represented the same level as 2003.
c.. Net income was €249 million (2003: €219 million), or €0.80 per share (2003: €0.71 per share), representing an increase of 14% compared to 2003. Pro forma net income2 was €273million (2003: €253 million), or pro forma €0.87 per share2 (2003: €0.81 per share), representing an increase of 8% compared to 2003.

Peer Group Share
a.. With approximately $600 million in software revenues on a quarter-end U.S. dollar exchange rate basis, SAP continued to gain worldwide share against its peer group. On a rolling four quarter basis, the Company's worldwide share against its peer group (defined as SAP and the four companies mentioned in footnote 3) based on software revenues was 55% at the end of the second quarter of 2004 compared to 51% at the end of the second quarter of 2003.
b.. On a rolling four quarter basis, the Company's U.S. share against its peer group (defined as SAP and the four companies mentioned in footnote 4) based on software revenues was 37% at the end of the second quarter of 2004 compared to 29% at the end of the second quarter of 2003.


HIGHLIGHTS - Six Months 2004

Revenues
a.. Six month software revenues were €867 million (2003: €783million), representing an increase of 11% compared to the same period in 2003. At constant currencies1, software revenues increased 14% for the six month period.
b.. Total revenues for the first half were €3.3 billion (2003: €3.2 billion), which was an increase of 6% compared to 2003. At constant currencies1, total revenues increased 9% for the first half.

Income
a.. Operating income for the six month period was €724 million (2003: €638 million), which was an increase of 13% compared to the same period last year. Pro forma operating income2 was €760 million (2003: €692 million), representing an increase of 10% compared to 2003.
b.. The operating margin for the first half of 2004 was 22%, which was up 2 percentage points compared to the first half of 2003. The pro forma operating margin2 for the six month period was 23%, which represented an increase of 1 percentage point compared to the same period in 2003.
c.. Net income for the 2004 six month period was €478 million (2003: €405 million), or €1.54 per share (2003: €1.31 per share), representing an increase of 18% compared to the 2003 six month period. Pro forma net income2 was €502 million (2003: €453 million), or pro forma €1.61 earnings per share2 (2003: €1.45 per share), representing an increase of 11% compared to 2003.

Cash Flow
a.. Operating cash flow was €1.2 billion (2003: €804 million), which was an increase of 45% compared to last year. Free cash flow2 as a percentage of total revenues was 33% (2003: 23%). At June 30, 2004, the Company had €2.8 billion in liquid assets (June 30, 2003: €1.8 billion), representing a 55% increase compared to last year.

"We are seeing a clear trend in the industry. Customers are demanding reliability, financial strength, innovative capabilities and a broad product portfolio from their software partners. Our ability to deliver on all four of these qualities along with the investments we have made in expanding our product offerings and technology have all contributed to our continued share gains against our peer group," said Henning Kagermann, CEO of SAP. "We continue to experience a sound economic environment in the U.S. while our European business is showing signs of stabilization in a more subdued economy. We remain committed to investing in R&D and strengthening our sales force with the expectation of turning additional market opportunities into further share gains."

BUSINESS OUTLOOK
SAP has not changed its outlook for 2004, which is as follows:

a.. Software revenues are expected to increase by around 10% compared to 2003.
b.. The pro forma operating margin, which excludes stock-based compensation and acquisition-related charges, is expected to increase by around one percentage point compared to 2003.
c.. Pro forma earnings per share, which excludes stock-based compensation, acquisition-related charges and impairment-related charges, are expected to be in the range of €4.20 to €4.30 per share.
d.. The outlook is based on an assumed U.S. Dollar to Euro exchange rate of $1.25 per €1.00.

Look HERE for more detailed information.

Investor Conference / Webcast
SAP senior management will host an investor conference in New York today at 2:00 PM (CET) / 1:00 PM (GMT) / 8:00 AM (Eastern) / 5:00 AM (Pacific).  The conference will be web cast live at www.sap.com/investor and will be available for replay purposes as well.

About SAP
SAP is the world's leading provider of business software solutions. SAP® solutions are designed to meet the demands of companies of all sizes-from small and midsize businesses to global enterprises. Powered by the SAP NetWeaver(tm) open integration and application platform to reduce complexity and total cost of ownership and empower business change and innovation, mySAP(tm) Business Suite solutions are helping enterprises around the world improve customer relationships, enhance partner collaboration and create efficiencies across their supply chains and business operations. The unique core processes of various industries, from aerospace to utilities, are supported by more than 25 SAP industry solutions. Today, more than 23,400 customers in over 120 countries run more than 79,800 installations of SAP® software. With subsidiaries in more than 50 countries, the company is listed on several exchanges, including the Frankfurt stock exchange and NYSE under the symbol "SAP." (Additional information at www.sap.com)

Any statements contained in this document that are not historical facts are forward-looking statements as defined in the U.S. Private Securities Litigation Reform Act of 1995. Words such as "anticipate," "believe," "estimate," "expect," "forecast," "intend," "may," "plan," "project," "predict," "should" and "will" and similar expressions as they relate to SAP are intended to identify such forward-looking statements. SAP undertakes no obligation to publicly update or revise any forward-looking statements. All forward-looking statements are subject to various risks and uncertainties that could cause actual results to differ materially from expectations. The factors that could affect SAP's future financial results are discussed more fully in SAP's filings with the U.S. Securities and Exchange Commission ("SEC"), including SAP's Annual Report on Form 20-F for 2003 filed with the SEC on March 23, 2004. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of their dates.

Copyright © 2004 SAP AG. All rights reserved.
SAP, R/3, mySAP, mySAP.com, xApps, xApp, SAP NetWeaver and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves informational purposes only. National product specifications may vary.

For more information, press only:
Herbert Heitmann, +49 170-8555098, herbert.heitmann@sap.com, EST
Markus Berner, +49 160-8896462, markus.berner@sap.com, EST

For more information, financial community only:
Stefan Gruber, +49 (6227) 7-44872, investor@sap.com, CET
Martin Cohen, +1 (212) 653-9619, investor@sap.com, EST


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