Magma Reports Record Revenue of $53.5 Million for Second Quarter

Revenue Increases 27.5 Percent Over Year-Ago Period


SAN JOSE, Calif., Oct. 25, 2007 (PRIME NEWSWIRE) -- Magma Design Automation Inc. (Nasdaq:LAVA), a provider of semiconductor design software, today reported record revenue of $53.5 million for its fiscal 2008 second quarter ended Sept. 30, 2007, an increase of 27.5 percent over the $42.0 million reported for the year-ago second quarter, ended Oct. 1, 2006.

"In Q2 we delivered another quarter of record revenue and continued to improve our profitability," said Rajeev Madhavan, chairman and CEO of Magma. "The success of our new products is enabling us to increase our presence with long-time customers and establish share in markets where we traditionally did not compete. Looking back at the first half of fiscal 2008, we have executed as expected."

GAAP Results

In accordance with generally accepted accounting principles (GAAP), Magma reported a net loss of $(6.4) million, or $(0.16) per share (basic and diluted), for the second quarter of fiscal 2008, compared to a net loss of $(12.4) million, or $(0.34) per share (basic and diluted), for the second quarter of fiscal 2007.

Non-GAAP Results

Magma's non-GAAP net income was $7.0 million for the second quarter of fiscal 2008, or $0.15 per share (diluted), which compares to non-GAAP net income of $2.3 million, or $0.06 per share (diluted), for the year-ago second quarter.

Non-GAAP net income for the second quarter of fiscal 2008 excludes the effects of amortization of developed technology, amortization of intangible assets, stock-based compensation, in-process research and development charges, interest expense and amortization of debt issuance cost, debt discount accretion, charges associated with losses in equity investments, acquisition-related and other expenses, and the tax effects of these adjustments. Non-GAAP net income for the second quarter of fiscal 2007 excludes the effects of amortization of developed technology, amortization of intangible assets, amortization of deferred stock-based compensation, acquisition-related expenses, charges associated with losses in equity investments and the tax effects of these adjustments. A reconciliation of Magma's non-GAAP results to GAAP results is included in this press release.

In the second quarter of fiscal 2008 Magma generated cash from operations of approximately $20.0 million.

Business Outlook

For Magma's fiscal 2008 third quarter, ending Dec. 30, 2007, the company expects total revenue in the range of $53 million to $55 million. GAAP net loss per share is expected to be in the range of $(0.21) to $(0.19) and non-GAAP earnings per share (EPS) is expected to be in the range of $0.13 to $0.15. GAAP Operating Loss is expected to be in the range of (11.5) percent to (8.5) percent, and Non-GAAP Operating Margin is expected to be in the range of 14.5 percent to 16.5 percent. A schedule showing a reconciliation of the projected non-GAAP EPS to GAAP EPS results is included in this release. For Magma's fiscal year 2008, ending April 6, 2008, the company decreased its expected GAAP net loss per share to a range of $(0.87) to $(0.85) and increased its expected non-GAAP EPS to a range of $0.53 to $0.55. A Financial Data Supplement containing detailed financial information intended to provide guidance and further insight into Magma's business is available online at http://investor.magma-da.com/supplement.cfm in the Investor Relations section of the Magma website.

GAAP Reconciliation

Magma provides non-GAAP financial information to assist investors in assessing its current and future operations in the way that Magma's management evaluates those operations. Magma believes that this non-GAAP information is useful to investors by excluding the effect of some expenses that are required to be recorded under GAAP but that Magma believes are not indicative of Magma's core operating results, or that are expected to be incurred over a limited period of time.

Magma's management evaluates and makes operating decisions about its business operations primarily based on bookings, revenue and the core costs of those business operations. Management believes that the amortization of developed technology and intangible assets, stock-based compensation, in-process research and development charges, litigation settlement and related legal expenses, integration and other acquisition-related expenses, workforce realignment restructuring charges, expenses associated with lease amendment and related headquarters office relocation, net gain on exchange of convertible notes, debt discount accretion, and the tax effects of its non-GAAP adjustments (yielding a non-GAAP effective tax rate of 25.0 percent for fiscal 2008) and other significant unusual items are not operating costs of its core software and service business operations. Therefore, management presents non-GAAP financial measures, along with GAAP measures, in this earnings release by excluding these items from the period expenses. The income statement line items affected are as follows: (1) cost of revenue, licenses; (2) cost of revenue, bundled licenses and services; (3) cost of revenue, services; (4) total cost of revenue; (5) gross profit; (6) operating expenses, research and development; (7) operating expenses, sales and marketing; (8) operating expenses, general and administrative; (9) operating expenses, amortization of intangible assets; (10) operating expenses, in-process research and development; (11) total operating expenses; (12) operating loss; (13) interest expense; (14) other income (expense), net; (15) total other income (expense), net; (16) net loss before income taxes; (17) provision for income taxes; (18) net income (loss) before cumulative effect of change in accounting principles; (19) cumulative effect of change in accounting principles; (20) net loss; and (21) net loss per share. To determine its non-GAAP provision for income taxes, Magma recalculates tax based on non-GAAP income before income taxes and adjusts accordingly.

For each such non-GAAP financial measure, the adjustment provides management with information about Magma's underlying operating performance that enables a more meaningful comparison of its financial results in different reporting periods. For example, since Magma does not undertake significant restructuring or realignments on a predictable cycle, management would have difficulty evaluating Magma's profitability as measured by gross profit, operating profit, income before taxes and net income on a period-to-period basis unless it excluded these charges. Similarly, since Magma does not acquire businesses on a predictable cycle, management excludes acquisition-related charges, such as in-process research and development charges, in order to make more consistent and meaningful evaluations of Magma's operating expenses. Management also uses these measures to help it make budgeting decisions between those expenses that affect operating expenses and operating margin (such as research and development, sales and marketing, and general and administrative expenses), and those expenses that affect cost of revenue and gross margin (such as product development expenses).

Further, the availability of non-GAAP financial information helps management track actual performance relative to financial targets, including both internal targets and publicly announced targets. Making this non-GAAP financial information available also helps investors compare Magma's performance with the announced operating results of its principal competitors, which regularly provide similar non-GAAP financial information.

Management recognizes that the use of these non-GAAP measures has limitations, including the fact that management must exercise judgment in determining whether some types of charges, such as those relating to workforce reductions executed in the ordinary course of business, should be excluded from non-GAAP financial measures. Management believes, however, that providing this non-GAAP financial information facilitates consistent comparison of Magma's financial performance over time. Magma has historically provided non-GAAP results to the investment community, not as an alternative but as a supplement to GAAP information, to enable investors to evaluate Magma's core operating performance in the way that management does.

Conference Call

Magma will discuss the financial results for the recently completed quarter, including forward-looking guidance, during a live earnings call today at 2 p.m. PDT. The call will be available live by both webcast and telephone. To listen live via webcast, visit the Investor Relations section of Magma's website at http://investor.magma-da.com/medialist.cfm. To listen live via telephone, call either of the numbers below:



       U.S. & Canada: (888) 211-4461
       Elsewhere:     (913) 312-0657

Following completion of the call, a webcast replay of the call will be available at http://investor.magma-da.com/medialist.cfm through Nov. 1, 2007. Those without Internet access may listen to a replay of the call by telephone until 11:59 p.m. PDT on Nov. 1 by calling:



       U.S. & Canada: (719) 457-0820, code #8913439
       Elsewhere:     (888) 203-1112, code #8913439

Forward-Looking Statements

This press release contains forward-looking statements within the meaning of the "safe harbor" provision of the Private Securities Litigation Reform Act of 1995. These forward-looking statements include statements in the "Business Outlook" section and in quotations from Magma's management. These forward-looking statements are subject to risks and uncertainties that could cause actual results to differ materially from Magma's current expectations. Factors that could cause or contribute to such differences include, but are not limited to: competition in the EDA market; Magma's ability to integrate acquired businesses and technologies; potentially higher-than-anticipated costs of litigation; potentially higher-than-anticipated costs of compliance with regulatory requirements, including those relating to internal control over financial reporting; any delay of customer orders or failure of customers to renew licenses; weaker-than-anticipated sales of Magma's products and services; weakness in the semiconductor or electronic systems industries; the ability to manage expanding operations; the ability to attract and retain the key management and technical personnel needed to operate Magma successfully; the ability to continue to deliver competitive products to customers; and changes in accounting rules. Further discussion of these and other potential risk factors may be found in Magma's public filings with the Securities and Exchange Commission (www.sec.gov), including its quarterly report on Form 10-Q for the period ended July 1, 2007. Magma undertakes no additional obligation to update these forward-looking statements.

About Magma

Magma's software for designing integrated circuits (ICs) is used to create complex, high-performance chips required in cellular telephones, electronic games, WiFi, MP3 players, DVD/digital video, networking, automotive electronics and other electronic applications. Magma's EDA software for IC implementation, analysis, physical verification, circuit simulation and characterization is recognized as embodying the best in semiconductor technology, enabling the world's top chip companies to "Design Ahead of the Curve"(tm) while reducing design time and costs. Magma is headquartered in San Jose, Calif., with offices around the world. Magma's stock trades on Nasdaq under the ticker symbol LAVA. Visit Magma Design Automation on the Web at www.magma-da.com.

Magma is a registered trademark and "Design Ahead of the Curve" is a trademark of Magma Design Automation. All other product and company names are trademarks and registered trademarks of their respective companies.



                     MAGMA DESIGN AUTOMATION, INC.
                 CONDENSED CONSOLIDATED BALANCE SHEETS
                            (in thousands)
                              (unaudited)

                                                September 30,  April 1,
                                                    2007        2007
                                                  --------    --------

 ASSETS
 Current assets:
   Cash and cash equivalents                      $ 45,914    $ 45,338
   Restricted cash                                     261       4,997
   Short-term investments                            8,300      10,700
   Accounts receivable, net                         36,335      41,086
   Prepaid expenses and other current assets         6,337       4,126
                                                  --------    --------
     Total current assets                           97,147     106,247
 Property and equipment, net                        16,357      17,866
 Intangibles, net                                   47,762      56,874
 Goodwill                                           54,301      48,499
 Restricted cash                                        --       4,700
 Deferred tax assets                                 6,901          --
 Other assets                                        5,486       5,460
                                                  --------    --------
     Total assets                                 $227,954    $239,646
                                                  ========    ========

 LIABILITIES AND STOCKHOLDERS' EQUITY
 Current liabilities:
   Accounts payable                               $  4,419    $  7,442
   Accrued expenses                                 26,233      53,254
   Deferred revenue                                 27,635      28,417
   Convertible notes, current                       15,216          --
                                                  --------    --------
     Total current liabilities                      73,503      89,113

 Convertible notes, net                             48,184      63,077
 Line of credit                                         --       3,000
 Long-term tax liabilities                          11,590          --
 Other long-term liabilities                         2,292       1,689
                                                  --------    --------
     Total liabilities                             135,569     156,879
                                                  --------    --------

 Stockholders' equity:
   Common stock                                          4           4
   Additional paid-in capital                      338,890     310,825
   Accumulated deficit                            (216,124)   (197,808)
   Treasury stock at cost                          (28,517)    (29,162)
   Accumulated other comprehensive loss             (1,868)     (1,092)
                                                  --------    --------
     Total stockholders' equity                     92,385      82,767
                                                  --------    --------
     Total liabilities and stockholders' equity   $227,954    $239,646
                                                  ========    ========


                     MAGMA DESIGN AUTOMATION, INC.
            CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                 (in thousands, except per share data)
                              (Unaudited)

                                For the                 For the
                           Three Months Ended       Six Months Ended
                          --------------------------------------------
                          Sept. 30,    Oct. 1,    Sept. 30,    Oct. 1,
                            2007        2006        2007        2006
                          --------    --------    --------    --------
 Revenue:
   Licenses               $ 35,637    $ 24,035    $ 67,626    $ 47,154
   Bundled licenses and
    services                 9,217      10,824      18,874      22,245
   Services                  8,639       7,103      17,158      13,522
                          --------    --------    --------    --------
     Total revenue          53,493      41,962     103,658      82,921
                          --------    --------    --------    --------
 Cost of revenue:
   Licenses                  4,603       5,663       9,927      10,992
   Bundled licenses and
    services                 2,117       3,356       4,541       6,839
   Services                  5,254       4,192      10,100       7,946
                          --------    --------    --------    --------
     Total cost of revenue  11,974      13,211      24,568      25,777
                          --------    --------    --------    --------
 Gross profit               41,519      28,751      79,090      57,144
                          --------    --------    --------    --------

 Operating expenses:
   Research and
    development             18,355      15,608      37,025      31,057
   Sales and marketing      18,645      14,567      35,547      28,414
   General and
    administrative           7,533       8,211      15,867      20,006
   Amortization of
    intangible assets        2,039       2,922       4,066       5,812
   In-process research
    and development            656          --         656          --
   Restructuring charge         --          --         291          --
                          --------    --------    --------    --------
     Total operating
      expenses              47,228      41,308      93,452      85,289
                          --------    --------    --------    --------
 Operating loss             (5,709)   (12,557)     (14,362)    (28,145)
                          --------    --------    --------    --------

 Other income (expense):
   Interest income             489         671         948       1,558
   Interest expense           (599)       (133)     (1,256)       (308)
   Gain on extinguishment
    of debt                     --          --          --       4,809
   Other expense, net          796        (493)         69        (599)
                          --------    --------    --------    --------
     Total other income
      (expense), net           686         45         (239)      5,460
                          --------    --------    --------    --------
 Net loss before income
  taxes                     (5,023)    (12,512)    (14,601)    (22,685)
 Provision for income
  taxes                      1,372         (91)      3,063         770
                          --------    --------    --------    --------
 Net loss before
  cumulative effect of
  change in accounting
  principles                (6,395)    (12,421)    (17,664)    (23,455)
 Cumulative effect of
  change in accounting
  principles                    --          --          --         321
                          --------    --------    --------    --------

 Net loss                 $ (6,395)   $(12,421)   $(17,664)   $(23,134)
                          ========    ========    ========    ========

 Net loss per share -
  basic and diluted       $  (0.16)   $  (0.34)   $  (0.45)   $  (0.64)
                          ========    ========    ========    ========

 Shares used in
  calculation:
 Basic and diluted          39,919      36,140      39,383      35,900
                          ========    ========    ========    ========


  Reconciliation of Second Quarter GAAP and Non-GAAP Financial Results


 Statement of Operations   Three Months Ended       Six Months Ended
  Reconciliation          --------------------    --------------------
 (in thousands)           Sept. 30,    Oct. 1,    Sept. 30,    Oct. 1,
                            2007        2006        2007        2006
                          --------------------    --------------------

 GAAP net loss            $ (6,395)   $(12,421)   $(17,664)   $(23,134)
 Cost of licenses revenue
   Amortization of
    developed technology     4,089       5,584       9,301      10,737
   Acquisition-related
    and other expenses         245          --         245          --
                          --------------------    --------------------
                             4,334       5,584       9,546      10,737

 Cost of bundled licenses
  and services revenue
   Amortization of
    developed technology       838       1,986       2,060       3,998
   Stock-based compensation     79          83         161         176
                          --------------------    --------------------
                               917       2,069       2,221       4,174

 Cost of services revenue
   Stock-based compensation    360         261         708         510


 Research and development
   Stock-based compensation  1,947       1,593       3,878       3,607
   Acquisition-related
    and other expenses         663         751       1,335       1,603
                          --------------------    --------------------
                             2,610       2,344       5,213       5,210

 Sales and marketing
   Stock-based compensation  1,293         983       2,515       2,253

 General and administrative
   Stock-based compensation  1,384       1,199       2,780       2,467
   Legal settlement and
    other expenses              --          --         581          --
                          --------------------    --------------------
                             1,384       1,199       3,361       2,467

 Amortization of
  intangible assets          2,039       2,922       4,067       5,812
 In-process research and
  development                  656          --         656          --
 Restructuring costs            --          --         291          --
 Other income (expense)
   Net gain on repurchase
    of convertible notes
    and loss on sale of
    marketable securities
    in conjunction with
    the repurchase              --          --          --      (4,809)
   Interest expense,
    amortization of debt
    issuance cost and debt
    discount accretion         532          --       1,077          --
   Loss on equity
    investments                177         153         379         309
                          --------------------    --------------------
                               709         153       1,456      (4,500)

 Cumulative adjustment
  due to change in
  accounting principles         --          --          --        (321)
 Tax effect                   (948)       (841)       (795)       (224)
                          --------------------    --------------------
 Non-GAAP net income      $  6,959    $  2,253    $ 11,575    $  2,984
                          ====================    ====================


 Reconciliation of Second Quarter GAAP and Non-GAAP Financial Results


 Earnings/(Loss) Per       Three Months Ended       Six Months Ended
  Share Reconciliation    --------------------    --------------------
                          Sept. 30,    Oct. 1,    Sept. 30,    Oct. 1,
                            2007        2006        2007        2006
                          --------------------    --------------------

 GAAP net loss            $  (0.16)   $  (0.34)   $  (0.45)   $  (0.64)
 Cost of licenses revenue
   Amortization of
    developed technology      0.10        0.15        0.23        0.30
   Acquisition-related
    and other expenses        0.01          --        0.01          --
                          --------------------    --------------------
                              0.11        0.15        0.24        0.30

 Cost of bundled licenses
  and services revenue
   Amortization of
    developed technology      0.02        0.06        0.05        0.11
   Stock-based compensation     --          --        0.01        0.01
                          --------------------    --------------------
                              0.02        0.06        0.06        0.12

 Cost of services revenue
   Stock-based compensation   0.01        0.01        0.02        0.01

 Research and development
   Stock-based compensation   0.05        0.04        0.10        0.10
   Acquisition-related
    and other expenses        0.02        0.02        0.03        0.04
                          --------------------    --------------------
                              0.07        0.06        0.13        0.14

 Sales and marketing
   Stock-based compensation   0.03        0.03        0.06        0.06

 General and administrative
   Stock-based compensation   0.03        0.03        0.07        0.07
   Legal settlement and
    other expenses              --          --        0.01          --
                          --------------------    --------------------
                              0.03        0.03        0.08        0.07

 Amortization of
  intangible assets           0.05        0.08        0.10        0.16
 In-process research and
  development                 0.02          --        0.02          --
 Restructuring costs            --          --        0.01          --
 Other income (expense)
   Net gain on repurchase
    of convertible notes
    and loss on sale of
    marketable securities
    in conjunction with
    the repurchase              --          --          --       (0.13)
   Interest expense,
    amortization of debt
    issuance cost and debt
    discount accretion        0.01          --        0.03          --
   Loss on equity
    investments                 --          --        0.01        0.01
                          --------------------    --------------------
                              0.01          --        0.04       (0.12)

 Cumulative adjustment
  due to change in
  accounting principles         --          --          --       (0.01)
 Tax effect                  (0.02)      (0.02)      (0.02)      (0.01)
                          --------------------    --------------------
 Non-GAAP net income      $   0.17    $   0.06    $   0.29    $   0.08
                          --------------------    --------------------
 Non-GAAP net income
  (diluted)               $   0.15    $   0.06    $   0.25    $   0.07
                          --------------------    --------------------

 Basic shares used in
  calculation               39,919      36,140      39,383      35,900
 Diluted shares used in
  calculation*              46,698      40,350      46,071      40,474


 * Gives effect to the potential issuance of common stock upon
   conversion of convertible subordinated notes and to the effect of
   all dilutive potential common shares outstanding during the period,
   including stock options, using the treasury stock method


                    MAGMA DESIGN AUTOMATION, INC.
                       AS OF SEPTEMBER 30, 2007
 IMPACT OF KNOWN NON-GAAP ADJUSTMENTS ON FORWARD-LOOKING DILUTED NET
                   INCOME PER SHARE AND NET INCOME
                             (Unaudited)

                             Quarter Ending        Fiscal Year Ending
                            December 30, 2007         April 6, 2008

 GAAP net loss per share
  (basic)                $ (0.21) to $ (0.19)      $ (0.87) to $ (0.85)
   Amortization of
    developed technology
    and intangibles              $0.16                     $0.63
   Stock-based
    compensation                 $0.10                     $0.41
   Acquisition related
    expenses                     $0.03                     $0.07
   Legal settlement, in
    process research and
    development charges
    and other expense              --                      $0.05
   Interest expense,
    amortization of debt
    issuance cost and debt
    discount accretion           $0.01                     $0.04
   Basic and diluted share
    count impact on EPS          $0.04                     $0.20
 Non-GAAP diluted net
  income per share          $0.13 to $0.15            $0.53 to $0.55


 (in millions)               Quarter Ending        Fiscal Year Ending
                            December 30, 2007         April 6, 2008

 GAAP net loss              $ (9) to $ (8)           $ (34) to $ (33)
   Amortization of
    developed technology
    and intangibles                $8                       $32
   Stock-based
    compensation                   $5                       $20
   Acquisition related
    expenses                       $1                        $3
   Legal settlement, in
    process research and
    development charges
    and other expense              --                        $3
   Interest expense,
    amortization of debt
    issuance cost and debt
    discount accretion             $1                        $2

 Non-GAAP net income           $6 to $7                 $26 to $27

LAVA-F



            

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