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Kanbay International, Inc. Reports Strong Third Quarter Results

Raising Full Year Guidance

ROSEMONT, Ill., Oct. 27 /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 third quarter ended September 30, 2004.

Highlights for the third quarter ended September 30, 2004 include:

Total revenue for the third quarter grew 12% sequentially and 82% year- over-year with revenue from third parties increasing by 15% sequentially and 89% year-over-year. Third parties include all clients other than HSBC, Morgan Stanley, and their affiliates. Operating income was $8.7 million in the third quarter, which was an increase of 15% sequentially and 315% year-over-year. Net income for the quarter was $7.6 million, resulting in diluted earnings per share of $0.22 compared to net income of $6.4 million and diluted earnings per share of $0.21 in the second quarter of 2004.

"We are very pleased with our financial performance for the quarter and feel that it supports our positive outlook regarding our business and the overall environment for offshore IT services," said Raymond Spencer, Chairman and Chief Executive Officer. "We are beginning to realize the benefit of higher visibility in the marketplace as a result of our recent IPO and our strong growth. We remain confident about our prospects to continue growing and to capitalize on an increasing number of business opportunities in our space."

"We continue to make progress on our two key financial objectives - growing third party revenue and increasing operating margins toward 20%," said Bill Weissman, Chief Financial Officer. "Kanbay's focus on expanding existing relationships and adding new clients continues to be successful. Total revenue for the quarter of $50 million came in ahead of our prior estimate of $47 to $48 million. Revenue from third parties increased 15% sequentially from the second quarter. Our operating margin was 17.4% as compared to 16.9% in the previous quarter and 7.7% in the third quarter of 2003. Margins increased due to improved gross margins and a reduction in SG&A expense as a percentage of revenue. We continue to foresee additional improvement as revenue growth outpaces expense growth."

Mr. Spencer added, "We see a number of industry trends that benefit Kanbay. Customers today want vendors with deep domain expertise and flexible collaboration models. We meet the domain expertise demand through our financial services industry specialization. Kanbay's unique "co-sourcing" model provides a collaborative approach to building solutions by demonstrating commitment to our clients' needs, building alignment with client goals, and ensuring transparency in all of our processes."

Cyprian D'Souza, Chief People Officer, talking about Kanbay's people culture said, "As offshore outsourcing grows in the coming years, attracting and retaining the best talent will be key to maintaining growth. We believe our open, trusting and entrepreneurial culture will continue to attract the best talent across the world. As an example of our commitment to our people and culture, I am pleased to announce that the October 2004 issue of the Chicago Magazine ranked Kanbay as one of the Best Places to Work in Chicago."

We are raising our guidance for the full year ending December 31, 2004 as follows:

Mr. Spencer said, "We have had a very strong 2004, with year-over-year revenue growth anticipated at roughly 70%. Revenue growth in the third quarter exceeded our expectations and we currently see the fourth quarter exceeding our previous expectations. Accordingly, we are raising our revenue guidance for the full year ending December 31, 2004 to at least $182 million and raising our earnings per share guidance to at least $0.83.

"We are in the middle of our 2005 planning process, so it would be premature to comment on projections for next year. We plan to issue guidance for next year in conjunction with our fourth quarter earnings release. We continue to maintain our long-term forecasted annual growth rate for the company of 25% to 30%."

Conference Call

Kanbay management will host a conference call on October 27th at 8:30 a.m. (ET) to discuss the Company's results of operations for the third quarter. To participate in the call, domestic callers can dial (800) 638-5439 and international callers can dial (617) 614-3945. The passcode for the conference call is 37697565. 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 November 3, 2004, by dialing (888) 286-8010 for domestic callers and (617) 801-6888 for international callers. The passcode for the replay is 84112245. A webcast replay of the conference call will also be available for two weeks following the call, until 5:00 p.m. (ET) on November 10, 2004, through Kanbay's website at http://www.kanbay.com

About Kanbay

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 credit services companies, banking institutions, capital markets firms, and insurance companies. 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 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 our Prospectus filed with the SEC on July 22, 2004.


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

                                   Three months ended      Nine months ended
                                       September 30           September 30
                                     2004        2003        2004       2003
    Net revenues-related parties   $32,217     $18,005     $87,308    $48,909
    Net revenues-third parties      17,756       9,406      44,420     26,515

    Total revenues                  49,973      27,411     131,728     75,424

    Cost of revenues                26,412      14,924      69,326     41,417

    Gross profit                    23,561      12,487      62,402     34,007
    Sales and marketing expenses     4,912       3,045      13,061      7,975
    General and administrative
     expenses                        7,983       6,165      22,539     17,158
    Stock compensation expense         268         358         874      1,026

    Total selling, general and
     administrative expenses        13,163       9,568      36,474     26,159
    Depreciation and amortization    1,638         781       3,860      2,305
    Loss on sale of fixed assets        54          38          34         31

    Income from operations           8,706       2,100      22,034      5,512
    Other income (expense)
       Interest expense
        and other, net                  65          59         103       (226)
       Equity in earnings
        of affiliate                   625         579       2,009      1,569

    Total other income/(expense)       690         638       2,112      1,343

    Income before income taxes       9,396       2,738      24,146      6,855
    Income tax expense               1,839          20       4,829        100

    Net income                       7,557       2,718      19,317      6,755
    Dividends on preferred stock        --        (152)       (277)      (454)
    Increase in carrying value of
     stock subject to repurchase        --        (558)         --     (2,362)

    Income available to common
     stockholders                   $7,557      $2,008     $19,040     $3,939



    Income per share of common
     stock
       Basic                         $0.24       $0.10       $0.77      $0.19
       Diluted                       $0.22       $0.07       $0.62      $0.15


    Weighted average number of
     common shares outstanding  31,135,821  20,484,721  24,587,344 20,484,721
    Weighted average number of
     common and dilutive shares
    outstanding                 34,487,044  29,159,411  31,133,962 29,183,379


                          Kanbay International, Inc.
      Condensed Consolidated Statement of Financial Position (Unaudited)
                                (In thousands)

                                                   September 30, December 31,
                                                       2004          2003
    Assets
    Current Assets
    Cash and cash equivalents                           $16,650      $17,419
    Restricted cash                                       2,500           --
    Short term investments                               52,319           --
    Trade accounts receivable                            31,706       10,469
    Other current assets                                  9,394        5,062
    Total Current Assets                                112,569       32,950
    Property and equipment - net                         19,684       11,315
    Investment in affiliate                              23,509       22,185
    Long term investments                                 7,697           --
    Other assets                                          1,350        1,909
    Total Assets                                       $164,809      $68,359

    Liabilities and Stockholders' Equity
    Current Liabilities
    Accounts payable                                     $2,997       $2,312
    Accrued and other current liabilities                33,304       18,539
    Total Current Liabilities                            36,301       20,851
    Total Liabilities                                    36,301       20,851
    Stockholders' Equity                                128,508       47,508
    Total Liabilities and Stockholders' Equity         $164,809      $68,359