RNS Number:3567P
SDL PLC
04 September 2003


For Immediate Release                                           4 September 2003

                                   SDL plc
                                Interim Results
                     For the Six Months Ended 30 June 2003

SDL plc ("SDL" or "the Group"), the globalization products and solutions
company, is pleased to announce its results for the six months to 30 June 2003.

Operational Highlights:
     
*    Turnover up 10% at #30.0 million

*    EBITDA of #2.1 million (2002 - #1.1 million)

*    Operating profit before goodwill of #1.5 million (2002 - #0.3 million)

*    Net cash resources of #6.3 million (2002 - #5.0 million)

*    Net funds of #4.6 million (2002 - #1.9 million)

Commenting on the results Mark Lancaster, Chairman and Chief Executive of SDL
said:

"The first half of 2003 has proved to be stronger than anticipated, with our
turnover up 10% to #31 million and an operating profit before goodwill of #1.5
million. This is a major achievement considering the price pressure and
generally flat trading conditions that continue to beset most of the major
markets in which we operate. With one of the largest translation solution
infrastructures in the world combined with complete knowledge-based translation
technology, SDL is able to address the issues faced by customers requiring more
efficient translation from one language to another. This has been seen with our
existing customers utilising SDL WorkFlow technology and this forward looking
approach starting to bring in larger long-term deals and relationships."


For further information, please contact:

Mark Lancaster / Alastair Gordon                               Tel: 01628 410127
SDL


About SDL

SDL plc (London Stock Exchange: 'SDL') is the world's leading provider of
multilingual solutions offering scalable translation technology and services.
Its comprehensive and integrated offerings include multilingual content and
globalization management solutions, real-time translation technologies,
translation memory and a full range of internationalization and localization
services.

Since its founding in 1992, SDL plc has worked with numerous blue chip companies
in defining and executing on their global business strategies, including
Rockwell, Morgan Stanley, Hewlett-Packard, Sony, Adobe, Kodak, Siebel,
Microsoft, Sun Microsystems, William Hill, 3Com, Canon, IBM, Oracle and Volvo.
With more than 1200 staff, the company maintains its headquarters in the UK,
with 39 offices across North America, Asia and Europe.  http://www.sdl.com.


Dear Shareholder,

Summary

The first half of 2003 has proved to be stronger than anticipated, with
operating profit before goodwill of #1.5 million (2002 - #0.3 million), a five
fold increase on the comparative period last year and a positive EBITDA of #2.1
million (2002 - #1.1 million). Revenues were #31.0 million, an increase of 10%
over the corresponding six months in 2002.  This is a major achievement
considering the price pressure and generally flat trading conditions that
continue to beset most of the major markets in which we operate. We ascribe a
large part of this to the take up of our technology coupled with service
solutions and careful cost control.  The Group's net funds were #4.6 million as
at 30 June 2003 (2002 - #1.9 million).

SDL now has one of the largest translation solution infrastructures in the
world. With offices in 24 countries, SDL is able to dovetail very effectively
with large blue chip companies that require a central control of their
localization or small companies with local presence. We have seen a significant
number of our larger customers consolidating their business by using a smaller
number of large vendors, a model we fit well with.

The customer base has been very loyal to SDL, with over 80% of revenues being
from repeat customers from the previous year and with at least 50% of the
revenue coming from customers that have been with the Group for more than 3
years. The benefits are also starting to come through our online translation
portals Freetranslation.com, a portal considered to be the market leader in
instant translation, with 1.5 million visitors per week, and Click2translate.com
that are becoming valuable business assets for rapid turnaround quality
translations.

Global connectivity has continued to grow during 2003 and customers are
requiring more efficient translation from one language to another, whether the
medium be the intranet, email, web or more traditional documentation.  SDL's
infrastructure combined with the complete knowledge-based translation technology
addresses these issues very effectively. This has been seen with existing
customers including Morgan Stanley, Sony and Philips who utilise SDLWorkFlow
technology to meet their localisation needs and communication requirements. This
forward looking approach is also starting to bring in the larger long-term deals
such as Case New Holland, a multi-million euro technology/services deal, Canon
and Dell. We are also seeing a take up in our stand alone technology with some
key Enterprise level sales to organisations such as Sun Microsystems and NY
State Department of Motor Vehicles.

Outlook

We are seeing an encouraging level of interest in the market place from an
increasing number of companies that are looking to achieve their global goals
using creative solutions such as real time translation technology combined with
translation review and workflow automation.

The pricing pressure we experienced in the first half will continue to be
present in the medium term, however our technology and the infrastructure of our
translation services will offset this in 2004. The potential from global markets
is huge, but companies continue to struggle to effectively manage this
opportunity. Translation needs from companies and end users will diverge in two
directions, the higher quality route and the more instant, but acceptable
quality, route. Both will require technology to give the pricing levels required
to stimulate market growth. SDL is the only translation company to own
significant technology IPR, and this, combined with our global services
infrastructure, will position us well to meet the evolving market needs.


Mark Lancaster
4 September 2003


INTRODUCTION

We have been instructed by the company to review the financial information for
the six months ended 30 June 2003 which comprises the Consolidated Profit and
Loss Account, Consolidated Balance Sheet, Consolidated Cash Flow Statement,
Consolidated Statement of Total Recognised Gains and Losses and the related
notes 1 to 9.  We have read the other information contained in the interim
report and considered whether it contains any apparent misstatements or material
inconsistencies with the financial information.

This report is made solely to the company in accordance with guidance contained
in Bulletin 1999/4 'Review of interim financial information' issued by the
Auditing Practices Board. To the fullest extent permitted by the law, we do not
accept or assume responsibility to anyone other than the company, for our work,
for this report, or for the conclusions we have formed.

DIRECTORS' RESPONSIBILITIES

The interim report, including the financial information contained therein, is
the responsibility of, and has been approved by the directors.  The directors
are responsible for preparing the interim report in accordance with the Listing
Rules of the Financial Services Authority which require that the accounting
policies and presentation applied to the interim figures should be consistent
with those applied in preparing the preceding annual accounts except where any
changes, and the reasons for them, are disclosed.

REVIEW WORK PERFORMED

We conducted our review in accordance with guidance contained in Bulletin 1999/4
'Review of interim financial information' issued by the Auditing Practices Board
for use in the United Kingdom.  A review consists principally of making
enquiries of group management and applying analytical procedures to the
financial information and underlying financial data, and based thereon,
assessing whether the accounting policies and presentation have been
consistently applied, unless otherwise disclosed.  A review excludes audit
procedures such as tests of controls and verification of assets, liabilities and
transactions.  It is substantially less in scope than an audit performed in
accordance with United Kingdom Auditing Standards and therefore provides a lower
level of assurance than an audit.  Accordingly we do not express an audit
opinion on the financial information.

REVIEW CONCLUSION

On the basis of our review we are not aware of any material modifications that
should be made to the financial information as presented for the six months
ended 30 June 2003.


Ernst & Young LLP
Reading
4 September 2003

                                                       6 months to    6 months to         Year  to
                                                           30 June        30 June      31 December
                                                              2003           2002             2002
                                           notes             #'000          #'000            #'000
NET TURNOVER
Existing operations                                         30,669         28,131           58,002
Acquisitions                               8                   334              -                -
Total continuing operations                2                31,003         28,131           58,002

Operating profits on continuing operations                   1,465            326            1,362
before amortisation of goodwill and
intangible assets
Amortisation of goodwill and intangible                    (2,424)        (2,264)          (4,701)
assets
OPERATING LOSS ON ORDINARY ACTIVITIES                     
BEFORE INTEREST AND TAXATION               3                 (959)        (1,938)          (3,339)

Net interest payable and similar charges                      (45)           (64)            (179)
LOSS ON ORDINARY                                           (1,004)        (2,002)          (3,518)

ACTIVITIES BEFORE TAXATION

Tax on profit on ordinary activities       4                 (537)          (138)            (293)
LOSS ON ORDINARY                                           (1,541)        (2,140)          (3,811)

ACTIVITIES AFTER TAXATION

LOSS ATTRIBUTABLE TO SHAREHOLDERS                          (1,541)        (2,140)          (3,811)
Dividends                                                        -              -                -
RETAINED LOSS FOR THE PERIOD                               (1,541)        (2,140)          (3,811)

                                                             Pence          Pence            Pence
Basic and diluted loss per share           5                (2.85)         (4.02)           (7.10)


Unaudited Statement of Recognised Gains               6 months to    6 months to          Year to
and Losses                                                30 June        30 June      31 December
                                                             2003           2002             2002
                                                            #'000          #'000            #'000


Loss for the period                                       (1,541)        (2,140)          (3,811)
Currency translation differences on                           368          (409)            (144)
foreign currency net investments
                                           7
Total losses recognised in the period                     (1,173)        (2,549)          (3,955)


                                                               30 June      30 June    31 December
                                                                  2003         2002           2002
                                                 notes           #'000        #'000          #'000
FIXED ASSETS
Intangible Assets                                               26,876       31,065         28,873
Tangible Assets                                                  3,554        3,547          2,986
                                                                30,430       34,612         31,859
CURRENT ASSETS
Debtors                                                         13,086       12,124         10,539
Cash at bank and in hand                                         6,539        6,368          6,721
                                                                19,625       18,492         17,260

CREDITORS: amounts falling due within one year   6            (15,140)     (13,994)       (12,804)

NET CURRENT ASSETS                                               4,485        4,498          4,456

TOTAL ASSETS LESS CURRENT LIABILITIES                           34,915       39,110         36,315

CREDITORS: amounts falling due after more than                   (502)      (2,193)        (1,029)
one year

PROVISIONS FOR LIABILITIES AND CHARGES                           (251)        (494)          (267)

                                                                34,162       36,423         35,019

CAPITAL AND RESERVES
Called up share capital                          7                 541          540            541
Share premium account                            7              43,549       43,548         43,549
Shares to be issued                              7                 316            -              -
Profit and Loss Account                          7            (10,244)      (7,665)        (9,071)

SHAREHOLDERS' FUNDS - Equity interests           7              34,162       36,423         35,019

The Interim Financial Information presented in this Interim Report was approved
by the Board of Directors on 4 September 2003

                                                            6 months to  6 months to       Year  to
                                                                30 June      30 June    31 December
                                                                   2003         2002           2002
                                                Notes             #'000        #'000          #'000

NET CASH INFLOW/ (OUTFLOW) FROM OPERATING                         1,599      (1,193)          2,223
ACTIVITIES


RETURN ON INVESTMENTS AND

SERVICING OF FINANCE
Interest received                                                    74          122            134
Interest paid                                                      (93)        (182)          (264)
Finance lease Interest                                             (26)          (3)           (49)
                                                                   (45)         (63)          (179)
TAXATION
Overseas and UK tax paid                                          (183)        (273)          (382)

CAPITAL EXPENDITURE AND

FINANCIAL INVESTMENT
Payments to acquire tangible fixed assets                       (1,184)        (583)        (1,158)
Receipts from sale of tangible fixed assets                           -            -             60
                                                                (1,184)        (583)        (1,098)
ACQUISITIONS AND DISPOSALS
Purchase of subsidiary undertakings             8                 (789)      (5,562)        (5,578)
Net cash acquired with subsidiary                                   623      (1,976)        (1,976)
undertakings
                                                                  (166)      (7,538)        (7,554)
NET CASH INFLOW/(OUTFLOW) BEFORE FINANCING                           21      (9,650)        (6,990)
Proceeds from issue of ordinary share                                 -        7,148          7,150
capital
Repayment of short term and long term loans                        (73)      (1,226)        (2,129)
Capital element of finance lease rental                           (139)        (235)          (537)
payments
                                                                  (212)        5,687          4,484
(DECREASE) IN CASH IN THE PERIOD                                  (191)      (3,963)        (2,506)

                                                        6 months to 30   6 months to       Year  to
                                                                  June       30 June    31 December
                                                                  2003          2002           2002
                                                                 #'000         #'000          #'000
                                                                            
(a)     Reconciliation of operating loss
to net cash inflow/(outflow) from operating
activities
Operating loss                                                   (959)       (1,938)        (3,339)
Depreciation                                                       646           749          1,631
Amortisation of goodwill and intangible assets                   2,424         2,264          4,701
Loss on disposal of tangible fixed assets                            5             -            232
Increase/(decrease) in debtors                                 (2,326)         2,246          4,029
Increase/(decrease) in creditors and provisions                  1,441       (4,125)        (4,887)
Exchange gain/(loss) on cash, liquid resources                     368         (389)          (144)
and loans

Net cash inflow/(outflow) from operating                         1,599       (1,193)          2,223
activities

(b)     Reconciliation of net cash flow to
         movement in net funds
Decrease in cash                                                 (191)       (3,963)        (2,506)
Cash outflow from decrease in debt and lease                       212         1,460          2,319
financing
Change in net funds resulting from cashflows                        21       (2,503)          (187)
Loan notes and finance leases acquired with                          -       (4,558)        (4,558)
subsidiaries
Share issue for loan notes                                           -             -            347
Movement in net funds                                               21       (7,061)        (4,398)
Net funds at start of period                                     4,600         8,998          8,998

Net funds at end of period                                       4,621         1,937          4,600

(c)      Reconciliation of net funds to
         Balance Sheet
Cash at bank                                                     6,539         6,368          6,721
Current borrowing                                                (230)       (1,325)          (221)
Current net cash                                                 6,309         5,043          6,500

Finance leases                                                   (450)         (892)          (589)
Loan Notes                                                     (1,238)       (2,214)        (1,311)

Net funds at end of period                                       4,621         1,937          4,600

     
1.   Basis of preparation

     The interim financial information has been prepared on the basis of the
     accounting policies set out in the Group's audited financial statements for 
     the year ended 31 December 2002.
     
2.   Turnover and segmental information

                                                     6 months to     6 months to            Year to
                                                         30 June         30 June        31 December
Globalization solutions:                                    2003            2002               2002
                                                           #'000           #'000              #'000

Continuing operations                                     30,669          28,131             58,002

Acquisitions                                                 334               -                  -

Total continuing operations                               31,003          28,131             58,002


                                                     6 months to     6 months to            Year to
                                                         30 June         30 June        31 December
Geographic:                                                 2003            2002               2002
                                                           #'000           #'000              #'000

United Kingdom                                             1,872           1,761              4,229
Rest of Europe                                            11,738           8,437             19,582
North America                                             15,443          16,601             29,030
Rest of the World                                          1,616           1,332              5,161

Total existing operations                                 30,669          28,131             58,002


United Kingdom                                                17               -                  -
Rest of Europe                                               304               -                  -
North America                                                 13               -                  -

Total acquisitions                                           334               -                  -

Total continuing operations                               31,003          28,131             58,002


Further analysis of turnover, profit and net assets by geographical segment is
not disclosed because the directors consider such disclosure would be
prejudicial to the business.

The turnover on the face of the profit and loss account has been analysed
between the existing operations and the acquisitions during the period. However,
due to the ongoing integration of the businesses it is not possible to give a
meaningful split between existing operations and the acquisitions as relates to
the operating profit.
     
3.   Loss on Ordinary Activities Before
     Interest and Taxation
                                                     6 months to     6 months to            Year to
                                                         30 June         30 June        31 December
                                                            2003            2002               2002
                                                           #'000           #'000              #'000
Is stated after charging:

Research and development expenditure                       1,350           1,490              3,018
Depreciation of owned and leased assets                      646             749              1,631
Amortisation of goodwill and intangibles                   2,424           2,264              4,701


4.   Taxation
                                                     6 months to     6 months to            Year to
                                                         30 June         30 June        31 December
                                                            2003            2002               2002
                                                           #'000           #'000              #'000
UK Corporation Tax:
UK Current tax on income for the period                       63               -                 85
Adjustments in respect of prior periods                        -               -                  -
                                                              63               -                 85
Foreign Tax:
Current tax on income for the period                         381             138                282
Adjustments in respect of prior periods                       93               -               (74)
                                                             474             138                208

                                                             537             138                293
5.   Earnings per share
                                                      6 months to    6 months to          Year to
                                                          30 June        30 June      31 December
                                                             2003           2002             2002
                                                                m              m                m

Basic weighted average number of shares                      54.1           53.3             53.7
Employee share options and shares to be issued                2.0            1.7              1.1

Diluted weighted average number of shares                    56.1           55.0             54.8


Note that where the effect of share options is anti-dilutive the diluted
earnings per share will be the same as the basic.


6.   Creditors: Amounts falling due within one year


                                                     6 months to     6 months to            Year to
                                                         30 June         30 June        31 December
                                                            2003            2002               2002
                                                           #'000           #'000              #'000

Trade creditors                                            3,730           4,132              2,829
Bank overdrafts                                              230           1,325                221
Loan notes                                                   902             471                524
Obligations under finance lease contracts                    295             441                347
Corporation tax                                            1,002             516                811
Other creditors and accruals                               8,981           7,109              8,072

                                                          15,140          13,994             12,804

Since 30 June 2003 #637,000 of the above loan notes have been repaid.

7.   Equity shareholders' funds

                                Share Capital  Share Premium  Shares to be Profit & Loss          Total
                                                                    issued
                                        #'000          #'000          #000         #'000          #'000             

At 31 December 2002                       541         43,549             -       (9,071)         35,019
Shares to be issued                         -              -           316             -            316
Loss for the period                         -              -             -       (1,541)        (1,541)
Currency realignment                        -              -             -           368            368

At 30 June 2003                           541         43,549           316      (10,244)         34,162

8.   Acquisitions

     On 18 April 2003 the Group acquired the whole of the issued share capital 
     of Lomac SP z.o.o. and its subsidiary companies ("Lomac") for a  
     consideration of #1.22 million. The consideration was satisfied by cash of 
     #0.90 million and the proposed issue of #0.32 million in shares. All of the 
     shares and #0.11million of the cash consideration are being deferred over 
     the next 3 years,  of which #0.06 million of these shares are subject to 
     profit targets being met by Lomac.

     A summary analysis of the acquisition of Lomac is as follows:

                                                                                               #'000

Net assets at the date of acquisition                                                            848

Fair value adjustments arising on a review of the assets and liabilities of Lomac               (20)
Write-off of goodwill arising on acquisitions made by Lomac                                     (35)

Revised net assets                                                                               793
Goodwill arising on acquisition                                                                  426
                                                                                               1,219
Discharged by:
Cash paid                                                                                        747
Deferred cash                                                                                    114
Shares to be issued                                                                              316
Costs associated with the acquisition                                                             42
                                                                                               1,219

Goodwill arising on the acquisition has been capitalised and is being amortised
over 8 years in line with Group policy. The investment has been included in the
Group's balance sheet at its fair value at the date of acquisition.

9.   Results for 2002

     The accounts in this statement do not comprise full accounts within the 
     meaning of section 240 of the Companies Act 1985. The figures for the year 
     ended 31 December 2002 have been extracted from the 2002 Annual Report but 
     do not comprise statutory accounts for that period. The audited financial 
     statements have been delivered to the Registrar of Companies. The Auditors 
     made an unqualified report on those accounts and their report did not 
     contain any statement under section 237(2) or (3) of the Companies Act 
     1985.



Directors

Mark Lancaster                       (Chairman and Chief Executive)
Alastair Gordon                      (Chief Financial Officer)
Cristina Lancaster                   (Chief Operations Officer)
Keith Mills                          (Chief Technical Officer)

Christopher Batterham*
John Matthews*

* Non-executive directors


Company Secretary

John Adams


Registered Office

Globe House
Clivemont Road
Maidenhead
Berkshire
SL6 7DY
Registered in England No. 2675207

Registrars

Capita Registrars
The Registry
34 Beckenham Road
Beckenham
Kent
BR3 4TU


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