Press Release Details

Thomson Reports Revenues Up 9% and Earnings Per Share Up 15% in 2004

February 10, 2005 at 7:16 AM EST

STAMFORD, Conn., Feb. 10 /PRNewswire-FirstCall/ -- The Thomson Corporation (NYSE: TOC; TSX: TOC), one of the world's leading information services providers, today reported results for the full year and fourth quarter ended December 31, 2004.

(Logo: http://www.newscom.com/cgi-bin/prnh/20020227/NYW014LOGO )

Revenues rose 9% to $8.10 billion in 2004 and earnings increased 15% to $1.54 per share. After adjusting for discontinued operations and one-time items, earnings increased 16% to $1.23 per share for the year. Free cash flow increased 14% to $1.12 billion.

"Thomson delivered solid revenue increases and double-digit growth in earnings and free cash flow in 2004. We achieved our financial targets and solidly positioned the company for continued success in 2005 and beyond," said Richard J. Harrington, president and CEO of Thomson.

"Thomson is reaping the benefits of its business strategies as we move from being a valued content provider to a valued solutions provider, combining critical information, cutting-edge software applications and a growing range of services for our clients. Revenues from electronic products, software and services now make up 66 percent of our total revenues, up from 51 percent five years ago.

"Importantly, we posted significantly higher organic revenue growth compared to the prior year, with each market group contributing to the increase. And, we expect further acceleration of organic growth in 2005.

"Thomson invested $1.5 billion in acquisitions in 2004, acquiring industry leaders such as CCBN, IHI, and TradeWeb. These acquisitions further strengthen our leadership position, round out our product offerings, and enable us to enter adjacent markets and tap new revenue streams. In 2005, we will focus on integrating these businesses to further drive growth and efficiencies.

"We are very pleased with our 2004 performance and we look for strong results again in 2005. Over the long term we are confident our business model can sustain top-line growth of 7 to 9 percent, expanding margins and strong free cash flow."

    Results for the Full Year of 2004

      Revenues increased 9% to $8.10 billion in 2004 as a result of organic
      growth, acquisitions, and favorable currency translation.  Excluding the
      effects of currency translation, revenues rose 7% in 2004.

      Adjusted EBITDA increased 10% to $2.25 billion in 2004.  Adjusted EBITDA
      margin increased 30 basis points to 27.7% from 27.4% in 2003.

      Operating Profit increased 14% to $1.34 billion in 2004.  Operating
      margin increased 80 basis points to 16.6% from 15.8% in 2003.

      Earnings attributable to common shares increased 15% to $1.01 billion,
      or $1.54 per share, in 2004, compared to $877 million, or $1.34 per
      share, in 2003.  After adjusting for discontinued operations and
      one-time items, underlying earnings were $805 million, or $1.23 per
      share, for 2004, up 16% from $694 million, or $1.06 per share, in 2003.
      Adjusted earnings growth was achieved despite a higher effective tax
      rate in 2004, which reduced earnings $0.07 per share.

      Free Cash Flow was up 14% to $1.12 billion in 2004, compared to
      $983 million in the prior year primarily due to higher profits and lower
      voluntary pension contributions.

    Results for the Fourth Quarter of 2004

      As the Corporation drives its product mix to solutions-based electronic
      services, revenues and profits tend to occur more consistently over the
      year, affecting year-over-year quarterly comparisons.  Fourth-quarter
      2004 performance is reflective of this shift.  The fourth quarter
      represented 40% of full-year adjusted earnings in 2004, versus 49% in
      2003.

      Revenues increased 9% to $2.33 billion in the fourth quarter of 2004 as
      a result of organic growth, acquisitions, and favorable currency
      translation.  Excluding the effects of currency translation, revenues
      rose 8% in the quarter.

      Adjusted EBITDA increased 4% to $737 million in the quarter.  As
      expected, adjusted EBITDA margin declined in the quarter to 31.7% from
      33.2% in the prior-year period.  The decline was a result of a shift in
      the timing of certain print shipments in Legal & Regulatory from the
      second half of the year to the first half, as well as lower margins in
      Learning, which were attributable to several one-time items.

      Operating Profit increased 3% to $495 million in the quarter.  Operating
      margin was 21.3% compared to 22.6% in the prior-year period.

      Earnings attributable to common shares increased 11% to $437 million, or
      $0.67 per share, in the fourth quarter of 2004, compared to
      $395 million, or $0.60 per share, in the fourth quarter of 2003.  After
      adjusting for discontinued operations, one-time items, and the impact
      from tax rate normalization, underlying earnings were $324 million, or
      $0.49 per share, for the fourth quarter, compared to $338 million, or
      $0.52 per share, in the fourth quarter of 2003.  The decline in adjusted
      earnings in the quarter reflected a higher effective tax rate which
      reduced adjusted earnings $0.05 per share.

      Free Cash Flow in the fourth quarter was $432 million, compared to
      $482 million in the 2003 period, primarily due to favorable timing of
      working capital changes in the prior-year period.

    Market Group Full-Year and Fourth-Quarter Highlights

    Legal & Regulatory

     * Revenues increased 8% in 2004 to $3.39 billion and adjusted operating
       profit grew 11% to $882 million.
     * Revenue growth was largely driven by increased sales of online legal
       products, software and services, including Elite, FindLaw, and the
       legal education business.  These increases were partially offset by a
       slight decline in print and CD sales.
     * In the fourth quarter, revenue grew 5% to $946 million and adjusted
       operating profit rose 1% to $276 million.  Revenue and profit growth in
       the quarter was impacted by a decline in print and CD products
       resulting from the continued migration of customers from print to
       online services, and a shift in print revenues from the second half of
       the year to the first half.

    Learning

     * Revenues were $2.17 billion in 2004, a 6% increase over the prior year.
       Adjusted operating profit declined 3% to $327 million primarily as a
       result of one-time items.
     * Revenue growth in 2004 was the result of acquisitions (including
       Capstar and KnowledgeNet), currency translation, and strong performance
       in the global higher education markets, including international
       operations and vocational education.  Revenue growth also reflected
       increased sales in corporate e-learning, e-testing, and electronic
       library reference products.  Growth was moderated by the expiration of
       a significant e-testing contract, a higher level of deferred revenues
       in 2004 and lower demand for print reference products for libraries.
     * In the fourth quarter, revenues grew 5% to $643 million, and adjusted
       operating profit declined 20% to $133 million.  The decline in adjusted
       operating profit in the quarter and full year was due to restructuring
       costs associated with existing and acquired businesses, as well as the
       lower demand for print reference products for libraries.  In addition,
       quarter-over-quarter comparisons were negatively affected by one-time
       cost savings in the fourth quarter of 2003 and an increased level of
       deferred revenue in 2004.

    Financial

     * Revenues increased 15% in 2004 to $1.73 billion, and adjusted operating
       profit increased 31% to $298 million.  The increase in adjusted
       operating profit was a result of higher revenues, as well as benefits
       related to insurance recoveries.
     * Revenue growth was due largely to acquisitions.  However, Thomson
       Financial also posted its first full year of organic revenue growth
       since 2000.
     * Sales of Thomson ONE workstations continued to show strong growth,
       increasing 56% in 2004, as a result of user migration from legacy
       products and new client wins.
     * In the quarter, revenues were $474 million, a 24% increase over the
       prior-year period and adjusted operating profit increased 59% to
       $92 million, reflecting higher margins on the incremental revenues.
       Organic growth in the quarter was 6%, representing the third
       consecutive quarter of organic growth for Thomson Financial.

    Scientific & Healthcare

     * Revenues were $836 million in 2004, up 10% from 2003, and adjusted
       operating profit increased 19% to $222 million.
     * Revenue growth was the result of acquisitions (primarily BIOSIS),
       continued strong subscription growth of Web of Science, Web of
       Knowledge and MICROMEDEX, as well as increased customer spending for
       healthcare decision support products.
     * In the fourth quarter, revenues grew 13% to $272 million, and adjusted
       operating profit increased 22% to $109 million.  Revenue growth was
       driven by acquisitions (including IHI) and increased subscriptions for
       the Web of Science and MICROMEDEX, as well as strong growth in the
       continuing medical education business.

    Discontinued Operations

     * On November 8, 2004, the Thomson Media group, a provider of largely
       print-based information products focused on the banking, financial
       services and related technology markets, was sold to Investcorp for
       approximately $350 million, resulting in a $94 million after-tax gain,
       or $0.14 per share.

    2005 Financial Outlook

Thomson expects full-year 2005 revenue growth to be in line with the Corporation's long-term target of 7% to 9% (excluding the effects of currency translation). Full-year 2005 revenue growth will continue to be driven by growth from existing businesses and supplemented by tactical acquisitions.

Adjusted EBITDA margins are expected to expand slightly in 2005, reflecting continued operating improvements, partially offset by higher pension costs and corporate expenses.

Thomson also expects to continue to generate strong free cash flow in 2005.

The Thomson Corporation

The Thomson Corporation (http://www.thomson.com), with 2004 revenues of $8.10 billion, is a global leader in providing integrated information solutions to business and professional customers. Thomson provides value-added information, software tools and applications to more than 20 million users in the fields of law, tax, accounting, financial services, higher education, reference information, corporate e-learning and assessment, scientific research and healthcare. With operational headquarters in Stamford, Conn., Thomson has approximately 38,000 employees and provides services in approximately 130 countries. The Corporation's common shares are listed on the New York and Toronto stock exchanges (NYSE: TOC; TSX: TOC).

The Thomson Corporation will webcast a discussion of full-year and fourth-quarter results beginning at 10:30 am EST today. To participate in the webcast, please visit http://www.thomson.com and click on the "Investor Relations" link located at the top of the page.

Note: The Corporation's financial statements are prepared in accordance with Canadian generally accepted accounting principles (GAAP) and are reported in U.S. dollars. Prior periods have been restated for discontinued operations. Segmented results are presented on the basis of ongoing businesses, which exclude disposals. Disposals are businesses sold or held for sale, which do not qualify as discontinued operations. Adjusted EBITDA, adjusted EBITDA margin, adjusted operating profit, free cash flow and adjusted earnings from continuing operations are used by Thomson to measure the Corporation's and its segments' performance but do not have any standardized meaning prescribed by GAAP and therefore are unlikely to be comparable with the calculation of similar measures used by other companies, and should not be viewed as alternatives to operating profit, operating profit as a percentage of revenues, net earnings, cash flow from operations or other measures of financial performance calculated in accordance with GAAP. We reconcile non- GAAP financial measures to the most directly comparable GAAP measure in the following tables. We define adjusted EBITDA as earnings from continuing operations before interest, taxes, depreciation and amortization, net other income and equity in net income/losses of associates, net of tax. Because adjusted EBITDA excludes, amortization, interest and taxes, it provides a more standard comparison among businesses by eliminating differences that arise due to the manner in which they were acquired or funded. We use the measure as a supplemental cash flow metric as adjusted EBITDA also excludes depreciation and amortization of identifiable intangible assets, which are both non-cash charges. Net other income, which normally includes non-operating items such as gains and losses on sales of investments, is excluded from adjusted EBITDA, as this item is not considered relevant to operating performance. Finally, as the results of equity in associates are not directly under our control, we exclude this item from our analysis of current operating performance. We also use adjusted EBITDA margin, which we define as adjusted EBITDA as a percentage of revenues. Adjusted operating profit is defined as operating profit before amortization of identifiable intangible assets. We use this measure for our segments because we do not consider such amortization to be a controllable operating cost for purposes of assessing the current performance of our segments. We also use adjusted operating profit margin, which we define as adjusted operating profit as a percentage of revenues. We evaluate our operating performance based on free cash flow, which we define as net cash provided by operating activities less additions to property and equipment, other investing activities and dividends paid on our preference shares. We use free cash flow as a performance measure because it represents cash available to repay debt, pay common dividends and fund new acquisitions. We present our earnings attributable to common shares and per share amounts after adjusting for non-recurring items, discontinued operations, and other items affecting comparability, which we refer to as adjusted earnings from continuing operations and adjusted earnings per common share from continuing operations. We use these measures to assist in comparisons from one period to another. Adjusted earnings per common share from continuing operations do not represent actual earnings per share attributable to shareholders.

This news release, in particular the section under the heading "2005 Financial Outlook," includes forward-looking statements that are based on certain assumptions and reflect the Corporation's current expectations. These forward-looking statements are subject to a number of risks and uncertainties that could cause actual results or events to differ materially from current expectations. Some of the factors that could cause actual results to differ materially from current expectations are: actions of our competitors; failure of our significant investments in technology to increase our revenues or decrease our operating costs; failure to fully derive anticipated benefits from our acquisitions; failure to develop additional products and services to meet our customers' needs, attract new customers or expand into new geographic markets; failure to meet the special challenges involved in expansion of our operations outside North America; failure to recruit and retain high quality management and key employees; consolidation of our customers; increased self- sufficiency of our customers; increased accessibility by our customers to free or relatively inexpensive information sources; failure to maintain the availability of information obtained through licensing arrangements and changes in the terms of our licensing arrangements; changes in the global economic conditions; inadequate protection of our intellectual property rights; an increase in our effective income tax rate; impairment loss affecting our goodwill and identifiable intangible assets recorded on our balance sheet; and failures or disruptions of our electronic delivery systems or the Internet. Additional factors are discussed in the Corporation's materials filed with the securities regulatory authorities in Canada and the United States from time to time, including the Corporation's annual information form, which is contained in its annual report on Form 40-F for the year ended December 31, 2003. The Corporation disclaims any intention or obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.


                      Consolidated Statement of Earnings
           (millions of U.S. dollars, except per common share data)
                                 (unaudited)

                          Three Months Ended         Twelve Months Ended
                               December 31                   December 31
                              2004     2003 (1)         2004     2003 (1)
                                     (restated)                (restated)
    Revenues                 2,327        2,131        8,098        7,436
    Cost of sales, selling,
     marketing, general
     and administrative
     expenses               (1,590)      (1,424)      (5,851)      (5,396)
    Depreciation              (166)        (157)        (620)        (587)
    Amortization               (76)         (69)        (286)        (279)
    Operating profit           495          481        1,341        1,174
    Net other (expense)
     income                     (4)          (5)          24           74
    Net interest expense
     and other financing costs (59)         (60)        (235)        (252)
    Income taxes              (119)         (17)        (267)        (150)
    Equity in net earnings
     (losses) of associates,
     net of tax                  1           (1)           -          (13)
    Earnings from
     continuing operations     314          398          863          833
    Earnings (loss) from
     discontinued operations,
     net of tax                124          (2)          148           32
    Net earnings               438          396        1,011          865
    Dividends declared
     on preference shares       (1)          (1)          (3)          (9)
    Net gain on redemption
     of Series V
     preference shares           -            -            -           21
    Earnings attributable
     to common shares          437          395        1,008          877

    Basic and diluted
     earnings per
     common share            $0.67        $0.60        $1.54        $1.34

    Supplemental earnings information:
    Earnings attributable to
     common shares, as above   437          395        1,008          877
    Adjustments:
      One time items:
      Net other
       expense (income) (2)      4            5          (24)         (74)
      Tax on above item         (1)           -           10            8
      Release of tax credits    (6)         (64)         (41)         (64)
      Net gain on redemption
       of Series V preference
       shares                    -            -            -          (21)
      Interim period effective
       tax rate
       normalization (3)        14            -            -            -
      Discontinued operations (124)           2         (148)         (32)
      Adjusted earnings
       from continuing
       operations              324          338          805          694
    Adjusted basic and diluted
     earnings per common share
     from continuing
     operations              $0.49        $0.52        $1.23        $1.06

    Notes to consolidated statement of earnings

    (1) Effective January 1, 2004, Thomson adopted a new accounting standard
        which required the recognition of liabilities for obligations to
        restore leased facilities on termination of leases.  This standard
        required restatement of all prior periods.  In the consolidated
        statements of earnings and of cash flow, for the three and twelve
        months ended December 31, 2003, depreciation expense was increased by
        $1 million and $3 million, respectively; income taxes were decreased
        by $1 million for the twelve months ended December 31, 2003; and net
        earnings decreased $1 million and $2 million, for the three and twelve
        months ended December 31, 2003, respectively. In addition, the company
        restated all periods to reflect Thomson Media as a discontinued
        operation.

    (2) In the three months ended December 31, 2004, net other (expense)
        income included a loss on the early redemption of debt, largely offset
        by gains on the sale of an investment and a sale of tax losses, which
        cannot be used by the company.  In the twelve months ended
        December 31, 2004, net other (expense) income included these items
        and a gain recognized in connection with a legal settlement.  In the
        twelve months ended December 31, 2003, net other income (expense)
        included gains from a sale of an investment and a legal settlement.

    (3) Adjustment to reflect income taxes based on the estimated full year
        effective tax rate of the consolidated group.  As a result of this tax
        accounting change, reported earnings for the three months ended
        December 31, 2004 reflect income taxes based on estimated effective
        tax rates of each of the group's jurisdictions.  The adjustment
        reallocates estimated full-year income taxes between interim periods,
        but has no effect on full year income taxes.


                          Consolidated Balance Sheet
                          (millions of U.S. dollars)
                                 (unaudited)

                                                 December 31,   December 31,
                                                        2004         2003 (1)
                                                                   (restated)
    Assets
    Cash and cash equivalents                            405            683
    Accounts receivable, net of allowances             1,648          1,497
    Inventories                                          312            309
    Prepaid expenses and other current assets            313            307
    Deferred income taxes                                214            181
    Current assets of discontinued operations              -             67
    Current assets                                     2,892          3,044

    Property and equipment, net                        1,624          1,538
    Identifiable intangible assets, net                4,721          4,334
    Goodwill                                           9,119          8,089
    Other non-current assets                           1,287          1,247
    Non-current assets of discontinued operations          -            433
    Total assets                                      19,643         18,685

    Liabilities and shareholders' equity
    Liabilities
    Short-term indebtedness                                7             87
    Accounts payable and accruals                      1,738          1,520
    Deferred revenue                                   1,043            939
    Current portion of long-term debt                    295            484
    Current liabilities of discontinued operations         -            115
    Current liabilities                                3,083          3,145

    Long-term debt                                     4,013          3,684
    Other non-current liabilities                      1,015            998
    Deferred income taxes                              1,570          1,608
    Non-current liabilities of discontinued operations     -             57
    Total liabilities                                  9,681          9,492

    Shareholders' equity
    Capital                                            2,696          2,639
    Cumulative translation adjustment                    458            259
    Retained earnings                                  6,808          6,295
    Total shareholders' equity                         9,962          9,193
    Total liabilities and shareholders' equity        19,643         18,685

    (1) Effective January 1, 2004, Thomson adopted a new accounting standard
        which required the recognition of liabilities for obligations to
        restore leased facilities on termination of leases.  This standard
        required restatement of all prior periods.  In the consolidated
        balance sheet, retained earnings at December 31, 2003 were reduced by
        $7 million.  In addition, the company restated the December 31, 2003
        balance sheet to reflect Thomson Media as a discontinued operation.
        Thomson Reports Full-Year and Fourth-Quarter 2004 Results


                     Consolidated Statement of Cash Flow
                          (millions of U.S. dollars)
                                 (unaudited)

                              Three Months Ended     Twelve Months Ended
                                  December 31            December 31
                              2004         2003        2004         2003
                                       (restated)                (restated)
    Cash provided by
     (used in):
    Operating activities
    Net earnings               438          396        1,011          865
    Remove earnings from
     discontinued operations  (124)           2         (148)         (32)
    Add back (deduct)
     items not involving cash:
    Amortization of
     development costs and
     capitalized software        9            7           33           38
    Depreciation               166          157          620          587
    Amortization                76           69          286          279
    Net (gains) losses on
     disposals of businesses
     and investments           (49)           5          (53)         (52)
    Loss from redemption
     of bonds                   53            -           53            -
    Deferred income taxes       (7)         (78)          (3)          21
    Equity in (earnings)
     losses of associates,
      net of tax                (1)           1            -           13
    Other, net                  35          (29)         137           54
    Voluntary pension
     contribution               (7)         (31)          (7)         (81)
    Changes in working
     capital and other items    48          187         (157)        (107)
    Cash provided by
     operating activities -
     discontinued operations     6           23           36           69
    Net cash provided by
     operating activities      643          709        1,808        1,654
    Investing activities
    Acquisitions              (527)         (25)      (1,337)        (211)
    Proceeds from disposals     76            4           87          288
    Additions to property
     and equipment, less
     proceeds from disposals  (189)        (200)        (619)        (568)
    Other investing
     activities                (20)         (22)         (60)         (83)
    Additions to property
     and equipment of
     discontinued operations    (1)          (3)          (3)          (9)
    Proceeds from disposals
     of discontinued
     operations                337          135          474          137
    Cash used in other
     investing activities -
     discontinued operations     -            -           (5)         (15)
    Net cash used in
     investing activities     (324)        (111)      (1,463)        (461)

    Financing activities
    Proceeds from debt         740            -        1,174          451
    Repayments of debt        (854)        (218)      (1,186)        (468)
    Net repayments under
     short-term
     loan facilities           (15)        (234)         (90)        (230)
    Premium on bond
     redemption                (41)           -          (41)           -
    Redemption of Series
     V preference shares         -            -            -         (311)
    Dividends paid on
     preference shares          (1)          (2)          (3)         (11)
    Dividends paid
     on common shares         (122)        (118)        (484)        (658)
    Other financing
     activities, net            (1)           -            1           (1)
    Net cash used in
     financing activities     (294)        (572)        (629)      (1,228)

    Translation adjustments      6            1            6            9
     Increase (decrease)
      in cash and
      cash equivalents          31           27         (278)         (26)

    Cash and cash equivalents
     at beginning of period    374          656          683          709
    Cash and cash equivalents
     at end of period          405          683          405          683

    Supplemental cash
     flow information:
    Net cash provided by
     operating activities,
     as above                  643          709        1,808        1,654
    Additions to property
     and equipment, as above  (189)        (200)        (619)        (568)
    Other investing
     activities, as above      (20)         (22)         (60)         (83)
    Additions to property
     and equipment of
     discontinued operations    (1)          (3)          (3)          (9)
    Dividends paid on
     preference shares,
     as above                   (1)          (2)          (3)         (11)
    Free cash flow             432          482        1,123          983


                        Business Segment Information *
                          (millions of U.S. dollars)
                                 (unaudited)

                          Three Months Ended        Twelve Months Ended
                               December 31               December 31
                        2004    2003 (4) Change     2004  2003 (4)  Change
    Revenues:
      Legal & Regulatory 946       902      5%    3,393     3,138      8%
      Learning           643       614      5%    2,174     2,052      6%
      Financial          474       383     24%    1,734     1,510     15%
      Scientific &
       Healthcare        272       241     13%      836       760     10%
      Intercompany
       eliminations      (10)      (12)             (43)      (42)
      Total ongoing
       businesses      2,325     2,128      9%    8,094     7,418      9%
      Disposals (2)        2         3                4        18
      Total revenues   2,327     2,131      9%    8,098     7,436      9%

    Adjusted EBITDA: (3)
      Legal & Regulatory 334       322      4%    1,085       979     11%
      Learning           184       219    -16%      521       520       -
      Financial          140       102     37%      480       403     19%
      Scientific &
       Healthcare        117        97     21%      251       217     16%
      Corporate and
       other (1)         (37)      (34)             (86)      (83)
      Total ongoing
       businesses        738       706      5%    2,251     2,036     11%
      Disposals (2)       (1)        1               (4)        4
      Total Adjusted
       EBITDA            737       707      4%    2,247     2,040     10%

    Operating Profit: (3)
      Adjusted Operating
       Profit by Segment
      Legal & Regulatory 276       274      1%      882       797     11%
      Learning           133       166    -20%      327       336     -3%
      Financial           92        58     59%      298       228     31%
      Scientific &
       Healthcare        109        89     22%      222       186     19%
      Corporate
       and other (1)     (38)      (37)             (98)      (97)
      Total ongoing
       businesses        572       550      4%    1,631     1,450     12%
      Disposals (2)       (1)        -               (4)        3
    Total adjusted
     operating profit    571       550      4%    1,627     1,453     12%
    Amortization        (76)      (69)    -10%    (286)     (279)     -3%
    Operating Profit     495       481      3%    1,341     1,174     14%


    *Notes to business segment information for continuing operations

    (1) Corporate and other includes corporate costs and costs associated with
        the Corporation's stock related compensation expense.

    (2) Disposals consist of the results of businesses sold or held for sale,
        which do not qualify as discontinued operations.

    (3) Please see reconciliations to GAAP measures in the following tables.

    (4) Effective January 1, 2004, Thomson adopted a new accounting standard
        related to the recognition of liabilities for asset retirement
        obligations.  This standard required restatement of all prior periods.
        For the three and twelve months ended December 31, 2003, adjusted
        operating profit was decreased by $1 million and $3 million,
        respectively.


                               Reconciliations
   Reconciliation of Adjusted EBITDA to Net Earnings and Adjusted Operating
                          Profit to Operating Profit
                    (millions of U.S. dollars, unaudited)

                   For the Three Months Ended December 31, 2004

                                    Scientific & Corporate
              Legal &                     Health-  &
             Regulatory Learning Financial care  Other Ongoing Disposals Total

    Adjusted
     EBITDA        334    184       140    117    (37)   738      (1)     737
    Less:
      Depreciation (58)   (51)      (48)    (8)    (1)  (166)      -     (166)
    Adjusted
     operating
     profit        276    133        92    109    (38)   572      (1)     571
    Less:
      Amortization (28)   (17)      (23)    (8)     -    (76)      -      (76)
    Operating
     profit        248    116        69    101    (38)   496      (1)     495
    Net other expense                                                      (4)
    Net interest expense and other financing costs                        (59)
    Income taxes                                                         (119)
    Equity in net earnings of associates, net of tax                        1
    Earnings from continuing operations                                   314
    Earnings from discontinued operations, net of tax                     124
    Net earnings                                                          438


                 For the Three Months Ended December 31, 2003

                                    Scientific & Corporate
              Legal &                     Health-  &
             Regulatory Learning Financial care  Other Ongoing Disposals Total
    Adjusted
     EBITDA         322     219    102      97   (34)   706       1       707
    Less:
      Depreciation  (48)    (53)   (44)     (8)   (3)  (156)     (1)     (157)
    Adjusted
     operating
     profit         274     166     58      89   (37)   550       -       550
    Less:
      Amortization  (26)    (20)   (17)     (6)    -    (69)      -       (69)
    Operating
     profit         248     146     41      83   (37)   481       -       481
    Net other expense                                                      (5)
    Net interest expense and other financing costs                        (60)
    Income taxes                                                          (17)
    Equity in net losses of associates, net of tax                         (1)
    Earnings from continuing operations                                   398
    Loss from discontinued operations, net of tax                          (2)
    Net earnings                                                          396


   Reconciliation of Adjusted EBITDA to Net Earnings and Adjusted Operating
                    Profit to Operating Profit (continued)
                    (millions of U.S. dollars, unaudited)

                For the Twelve Months Ended December 31, 2004

                                    Scientific & Corporate
              Legal &                     Health-  &
             Regulatory Learning Financial care  Other Ongoing Disposals Total
    Adjusted
     EBITDA       1,085    521      480      251   (86)  2,251     (4)  2,247
    Less:
     Depreciation  (203)  (194)    (182)     (29)  (12)   (620)     -    (620)
    Adjusted
     operating
     profit         882    327      298      222   (98)  1,631     (4)  1,627
    Less:
     Amortization  (106)   (69)     (82)     (29)    -    (286)     -    (286)
    Operating
     profit         776    258      216      193   (98)  1,345     (4)  1,341
    Net other income                                                       24
    Net interest expense and other financing costs                       (235)
    Income taxes                                                         (267)
    Equity in net losses of associates, net of tax                          -
    Earnings from continuing operations                                   863
    Earnings from discontinued operations, net of tax                     148
    Net earnings                                                        1,011


                For the Twelve Months Ended December 31, 2003

                                    Scientific & Corporate
              Legal &                     Health-  &
             Regulatory Learning Financial care  Other Ongoing Disposals Total
    Adjusted
     EBITDA        979     520      403      217   (83)  2,036      4   2,040
    Less:
     Depreciation (182)   (184)    (175)     (31)  (14)   (586)    (1)   (587)
    Adjusted
     operating
     profit        797     336      228      186   (97)  1,450      3   1,453
    Less:
     Amortization (106)    (83)     (64)     (26)    -    (279)     -    (279)
    Operating
     profit        691     253      164      160   (97)  1,171      3   1,174
    Net other income                                                       74
    Net interest expense and other financing costs                       (252)
    Income taxes                                                         (150)
    Equity in net losses of associates, net of tax                        (13)
    Earnings from continuing operations                                   833
    Earnings from discontinued operations, net of tax                      32
    Net earnings                                                          865

Reconciliation of Adjusted EBITDA Margin and Adjusted Operating Profit Margin
                          to Operating Profit Margin
                   (as a percentage of revenue, unaudited)

                 For the Three Months Ended December 31, 2004

                                             Scientific &
                     Legal &                    Health-
                  Regulatory Learning Financial  care  Ongoing Disposals Total

    Adjusted EBITDA    35.3%   28.6%    29.5%   43.0%   31.7%  (50.0%)  31.7%
    Less:
     Depreciation      (6.1%)  (7.9%)  (10.1%)  (2.9%)  (7.1%)      -   (7.2%)
    Adjusted operating
     profit            29.2%   20.7%    19.4%   40.1%   24.6%  (50.0%)  24.5%
    Less:
     Amortization      (3.0%)  (2.7%)   (4.8%)  (3.0%)  (3.3%)      -   (3.2%)
    Operating profit   26.2%   18.0%    14.6%   37.1%   21.3%  (50.0%)  21.3%

                 For the Three Months Ended December 31, 2003

                                             Scientific &
                     Legal &                    Health-
                  Regulatory Learning Financial  care  Ongoing Disposals Total

    Adjusted EBITDA    35.7%   35.7%    26.6%   40.2%   33.2%   33.3%   33.2%
    Less:
     Depreciation      (5.3%)  (8.7%)  (11.5%)  (3.3%)  (7.4%) (33.3%)  (7.4%)
    Adjusted operating
     profit            30.4%   27.0%    15.1%   36.9%   25.8%       -   25.8%
    Less:
     Amortization      (2.9%)  (3.2%)   (4.4%)  (2.5%)  (3.2%)      -   (3.2%)
    Operating profit   27.5%   23.8%    10.7%   34.4%   22.6%       -   22.6%


                For the Twelve Months Ended December 31, 2004

                                             Scientific &
                     Legal &                    Health-
                  Regulatory Learning Financial  care  Ongoing Disposals Total

    Adjusted EBITDA    32.0%   24.0%    27.7%   30.0%   27.8% (100.0%)  27.7%
    Less:
     Depreciation      (6.0%)  (9.0%)  (10.5%)  (3.4%)  (7.6%)      -   (7.6%)
    Adjusted operating
     profit            26.0%   15.0%    17.2%   26.6%   20.2% (100.0%)  20.1%
    Less:
     Amortization      (3.1%)  (3.1%)   (4.7%)  (3.5%)  (3.6%)      -   (3.5%)
    Operating profit   22.9%   11.9%    12.5%   23.1%   16.6% (100.0%)  16.6%


                For the Twelve Months Ended December 31, 2003

                                             Scientific &
                     Legal &                    Health-
                  Regulatory Learning Financial  care  Ongoing Disposals Total

    Adjusted EBITDA    31.2%   25.3%    26.7%   28.6%   27.4%   22.2%   27.4%
    Less:
     Depreciation      (5.8%)  (8.9%)  (11.6%)  (4.1%)  (7.9%)  (5.5%)  (7.9%)
    Adjusted operating
     profit            25.4%   16.4%    15.1%   24.5%   19.5%   16.7%   19.5%
    Less:
     Amortization      (3.4%)  (4.1%)   (4.2%)  (3.4%)  (3.7%)      -   (3.7%)
    Operating profit   22.0%   12.3%    10.9%   21.1%   15.8%   16.7%   15.8%


     Media Contact:                      Investor Contact:
     Jason Stewart                       Frank J. Golden
     Vice President, Media Relations     Vice President, Investor Relations
     (203) 539-8339                      (203) 539-8470
     jason.stewart@thomson.com           frank.golden@thomson.com
SOURCE  Thomson Corporation
    -0-                             02/10/2005
    /CONTACT:  Media: Jason Stewart, Vice President, Media Relations,
+1-203-539-8339, jason.stewart@thomson.com, Investor: Frank J. Golden, Vice
President, Investor Relations, +1-203-539-8470, frank.golden@thomson.com, both
of Thomson Corporation/
    /Photo:  http://www.newscom.com/cgi-bin/prnh/20020227/NYW014LOGO /
    /Web site:  http://www.thomson.com /
    (TOC TOC.)

CO:  Thomson Corporation
ST:  Connecticut
IN:  FIN PUB
SU:  ERN ERP CCA

AA
-- NYTH017 --
0656 02/10/2005 07:14 EST http://www.prnewswire.com