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Kanbay International, Inc. Reports Strong Second Quarter Results

ROSEMONT, Ill., Aug. 25 /PRNewswire-FirstCall/ -- Kanbay International, Inc. (Nasdaq: KBAY), a global IT services firm focused on the financial services industry, today announced its financial results for the second quarter ended June 30, 2004.

Highlights for the second quarter include:

Total revenue for the second quarter grew 21% sequentially and 73% year-over-year with revenue from third parties increasing by 37% sequentially and 68% year-over-year. Operating income was $7.6 million in the second quarter, which was an increase of 31% sequentially and 343% year-over-year. Net income for the quarter was $6.4 million resulting in diluted earnings per share of $0.21 compared to net income of $5.3 million and diluted earnings per share of $0.18 in the first quarter of 2004.

"We are still leveraging past infrastructure investments that have enabled our revenue growth," according to Bill Weissman, Chief Financial Officer. "With continued strong gross margins and additional economies of scale of our support infrastructure, we continue to move toward our long term operating margin objective of 20%."

"Kanbay continues to experience advantages from our focus on the financial services industry and we are seeing strength across all four of the groups with whom we work -- banking, credit services, insurance, and capital markets," said Raymond Spencer, Chairman and Chief Executive Officer. "Our client base is becoming far more sophisticated in regards to global delivery for IT services. Kanbay's commitment to investing in building deep technical and domain knowledge, combined with over a decade of experience operating a successful global delivery model, continues to give us a competitive advantage."

Mr. Spencer added, "Our clients look to us to lower their total cost of ownership by providing them with high value solutions utilizing Kanbay's Microcosm Model. This model ensures that each individual Kanbay location, from a competency perspective, is a microcosm of the whole company and is the foundation of our highly leveraged global delivery capabilities. We are pleased that our clients recognize the unique value of our approach and we anticipate continued strength going forward."

Conference Call

Kanbay management will host a conference call on August 25th at 10:00 a.m. (ET) to discuss the Company's results of operations for the second quarter. To participate in the call, domestic callers can dial (800) 291-9234 and international callers can dial (617) 614-3923. The passcode for the conference call is 95392302. The conference call will also be webcast and accessible through Kanbay's website at http://www.kanbay.com

Please access the website at least fifteen minutes prior to the call to register and download any required software. A replay of the conference call will be available for one week, until 5:00 p.m. (ET) on September 1, 2004, by dialing (888) 286-8010 for domestic callers and (617) 801-6888 for international callers. The passcode for the replay is 37338084. A webcast replay of the conference call will also be available for two weeks following the call, until 5:00 p.m. (ET) on September 8, 2004, through Kanbay's website at http://www.kanbay.com

About Kanbay International, Inc.

Founded in 1989, Kanbay International, Inc. (NASDAQ: KBAY) is a global IT services firm focused on the financial services industry. With over 3,600 employees, Kanbay provides its services primarily to banks, credit service providers, insurance companies, and capital markets firms. The company uses a global delivery model to provide application development, maintenance and support, software package selection and integration, business process and technology advice, network and system security, and specialized services. Kanbay is a CMM Level 5 assessed company headquartered in greater Chicago with offices in the U.S., Canada, U.K., Australia, Hong Kong, Japan, Singapore and India.

Forward-Looking Statements

This release contains statements relating to projections or future results. These statements are forward-looking statements under the federal securities laws. We can make no assurance that any of projections or future results discussed in these statements will be achieved. Any forward-looking statements represent our views only as of today and should not be relied upon as representing our views as of any subsequent date. These statements are subject to a variety of risks and uncertainties that could cause our actual results to differ materially from the statements contained in this release. For a discussion of important factors that could affect our actual results, please refer to our SEC filings, including the "Risk Factors" section of the prospectus we recently filed with the SEC.


                          Kanbay International, Inc.
            Condensed Consolidated Statement of Income (Unaudited)
               (dollars in thousands except per share amounts)

                            Three months ended          Six months ended
                                 June 30                     June 30

                              2004         2003         2004         2003
    Net revenues-related
     parties               $29,331      $16,690      $55,091      $30,904
    Net revenues-third
     parties                15,419        9,208       26,664       17,109
    Total revenues          44,750       25,898       81,755       48,013
    Cost of revenues        24,149       14,347       42,914       26,493
    Gross profit            20,601       11,551       38,841       21,520
    Sales and marketing
     expenses                4,183        2,796        8,149        4,930
    General and
     administrative
     expenses                7,378        5,922       14,556       10,993
    Stock compensation
     expense                   307          357          606          668
    Total selling, general
     and administrative
     expenses               11,868        9,075       23,311       16,591
    Depreciation and
     amortization            1,185          773        2,222        1,524
    Gain on sale of fixed
     assets                    (10)          --          (20)          (7)
    Income from operations   7,558        1,703       13,328        3,412
    Other income (expense)
      Interest expense and
       other, net              (82)         (94)          37         (285)
      Equity in earnings of
       affiliate               614          617        1,384          990

    Total other income/
     (expense)                 532          523        1,421          705

    Income before income
     taxes                   8,090        2,226       14,749        4,117
    Income tax expense       1,660           23        2,990           80

    Net income               6,430        2,203       11,759        4,037
    Dividends on preferred
     stock                    (125)        (152)        (277)        (302)
    Increase in carrying
     value of stock subject
     to repurchase              --         (610)          --       (1,804)

    Income available to
     common stockholders   $ 6,305      $ 1,441      $11,482      $ 1,931

    Income per share of
     common stock
      Basic                  $0.29        $0.07        $0.54        $0.09
      Diluted                $0.21        $0.05        $0.40        $0.08
    Weighted average number
     of common shares
     outstanding        21,828,474   20,484,721   21,277,125   20,484,721
    Weighted average
     number of common
     and dilutive shares
     outstanding        29,908,725   29,200,260   29,421,440   29,195,363


                          Kanbay International, Inc.
      Condensed Consolidated Statement of Financial Position (Unaudited)
               (dollars in thousands except per share amounts)

                                                     June 30,   December 31,
                                                        2004           2003
    Assets
    Current Assets
    Cash and cash equivalents                         $6,621        $17,419
    Trade accounts receivable                         29,390         10,469
    Other current assets                               6,528          5,062
    Total Current Assets                              42,539         32,950
    Property and equipment - net                      14,492         11,315
    Investment in affiliate                           23,006         22,185
    Other assets                                       3,944          1,909
    Total Assets                                     $83,981        $68,359
    Liabilities and Stockholders' Equity
    Current Liabilities
    Accounts payable                                  $3,435         $2,312
    Accrued and other current liabilities             20,035         18,539
    Total Current Liabilities                         23,470         20,851
    Total Liabilities                                 23,470         20,851
    Stockholders' Equity                              60,511         47,508
    Total Liabilities and Stockholders' Equity       $83,981        $68,359