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Business Description
Ceridian Corporation is an information services company principally in the human resource, transportation and retail markets. The Company's human resource solutions business enables customers to outsource employment processes, including recruitment and applicant screening; payroll, tax filing, human resource information systems, employee self-service, time and labor management, benefits administration, employee assistance and work-life programs, and post-employment Consolidated Omnibus Budget Reconciliation Act (COBRA), the Health Insurance Portability and Accountability Act of 1996 (HIPAA), and retirement plan administration. Ceridian has HRS operations in the United States, Canada and the United Kingdom. Its Comdata business provides transaction processing, financial services and regulatory compliance services primarily to the transportation industry. Comdata's products and services include payment processing and the issuance of credit, debt and stored value cards.

Financial Information
For the six months ended 6/30/04, revenues increased 6% to $651.5 million. Net income decreased 10% to $43.9 million. Revenues reflect a higher level of income derived from Human Resource Solutions and Comdata segments. Net income was offset by decreased operating margin due to higher selling, general and administrative expenses.