Back to GetFilings.com




==================================================================================

                                    FORM 10-Q

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

(Mark One)

|X| QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES  EXCHANGE
ACT OF 1934

For the quarterly period ended June 30, 2002

                                       OR

|_| TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934

For the transition period from ________ to ___________

                        Commission file number: 00-15997

                               FILENET CORPORATION
             (Exact name of Registrant as specified in its charter)

           Delaware                                   95-3757924              
(State or other jurisdiction of          (I.R.S. Employer Identification No.)
 incorporation or organization)

              3565 Harbor Boulevard, Costa Mesa, CA 92626         
          (Address of principal executive offices) (Zip code)

                            (714) 327-3400                        
          (Registrant's telephone number including area code)


Indicate by check mark whether the Registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  Registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days. Yes |X| No |_|

As of August 12, 2002, there were 35,627,846 shares of the  Registrant's  common
stock outstanding.

==================================================================================



                               FILENET CORPORATION
                                      Index


                                                                           Page
                                                                         Number 

PART I.            FINANCIAL INFORMATION..................................... 3

Item 1.            Condensed Consolidated Financial Statements............... 3

Item 2.            Management's Discussion and Analysis of Financial
                   Condition and Results of Operations   ................... 13

Item 3.            Quantitative and Qualitative Disclosures about........... 24
                   Market Risk

PART II.           OTHER INFORMATION........................................ 25

Item 1.            Legal Proceedings........................................ 25

Item 4.            Submssion of Matters to a Vote of Securities Holders..... 25

Item 6.            Exhibits and Reports on Form 8-K......................... 26

SIGNATURE          ......................................................... 27

INDEX TO EXHIBITS  ......................................................... 28

                                       2

PART I.  FINANCIAL INFORMATION

Item 1.  Condensed Consolidated Financial Statements

                                         FILENET CORPORATION
                          CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED)
                                (In thousands, except share amounts)

                                                             June 30,        December 31,
                                                                2002                2001  
 ASSETS
 Current assets:
   Cash and cash equivalents                            $     84,290        $    107,502
   Short-term investments                                     67,395              64,660
   Accounts receivable, net                                   53,420              36,909
   Inventories, net                                            2,535               2,993
   Prepaid expenses and other current assets                  12,701               9,521
   Deferred income taxes                                       2,779               2,779  
   Total current assets                                      223,120             224,364

 Property, net                                                40,748              44,206
 Long-term investments                                        17,008                   -
 Goodwill                                                     16,581               9,953
 Intangible assets, net                                        3,317                 182
 Deferred income taxes                                        21,436              21,445
 Other assets                                                  5,624               1,489  

     Total assets                                       $    327,834        $    301,639


 LIABILITIES AND STOCKHOLDERS' EQUITY
 Current liabilities:
   Accounts payable                                     $     11,102        $      8,282
   Customer deposits                                           3,920               4,848
   Accrued compensation and benefits                          20,814              17,804
   Unearned maintenance revenue                               43,044              30,996
   Income taxes payable                                        4,930               3,999
   Other accrued liabilities                                  11,515              13,685  

   Total current liabilities                                  95,325              79,614

 Unearned maintenance revenue and other
   liabilities                                                 4,978               6,200
 Commitments and contingencies

 Stockholders' equity:
   Preferred stock - $.10 par value; 7,000,000 shares
     authorized; none issued and outstanding                       -                   -
   Common stock - $.01 par value; 100,000,000 shares
     authorized; 36,711,966 shares issued and
     35,613,966 shares outstanding at June 30, 2002; and
     36,389,682 shares issued and 35,291,682 shares
     outstanding at December 31, 2001                        203,129             199,526
   Retained earnings                                          48,004              44,906
   Accumulated other comprehensive loss                       (9,035)            (14,040) 
                                                             242,098             230,392
   Treasury stock, at cost; 1,098,000 shares                 (14,567)            (14,567) 
   Net stockholders' equity                                  227,531             215,825  


     Total liabilities and stockholders' equity         $    327,834        $    301,639  

  See accompanying notes to condensed consolidated financial statements.


                                       3





                                             FILENET CORPORATION
                            CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
                                     (In thousands, except per share data)


                                         Three Months Ended June 30,          Six Months Ended June 30,  

                                              2002             2001              2002             2001  

 Revenue:
   Software                              $  34,350        $  28,788         $  65,590        $  61,531
   Customer Support                         37,281           32,690            73,844           61,829
   Professional services and education      14,491           18,707            30,327           35,934
   Hardware                                  2,105            2,663             4,707            8,048  
   Total revenue                            88,227           82,848           174,468          167,342  


 Costs:
   Software                                  2,510            1,343             4,591            3,383
   Customer Support                          9,807           11,466            19,895           23,452
   Professional services and education      13,187           16,340            26,642           33,331
   Hardware                                  1,585            1,943             3,510            5,474  
   Total cost of revenue                    27,089           31,092            54,638           65,640


     Gross Profit                           61,138           51,756           119,830          101,702

 Operating expenses:
   Research and development                 19,088           19,524            36,393           35,612
   Selling, general and administrative      41,366           43,618            81,843           86,777
   In-process research and development         400                -               400                -  

   Total operating expenses                 60,854           63,142           118,636          122,389

 Operating income (loss)                       284          (11,386)            1,194          (20,687)

 Other income (loss), net                    1,921           (1,836)            2,829             (166) 


 Income (loss) before income taxes           2,205          (13,222)            4,023          (20,853)

 Provision (benefit) for income taxes          471           (2,527)              925           (4,587) 
 Net income (loss)                        $  1,734        $ (10,695)         $  3,098        $ (16,266) 


 Earnings (loss) per share:
   Basic                                  $    0.05       $   (0.30)         $    0.09       $   (0.46)
   Diluted                                $    0.05       $   (0.30)         $    0.08       $   (0.46)

 Weighted average shares outstanding:
   Basic                                     35,543          35,281             35,452          35,139
   Diluted                                   36,741          35,281             36,983          35,139


  See accompanying notes to condensed consolidated financial statements.


                                       4



                                                          FILENET CORPORATION
                               CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE OPERATIONS (UNAUDITED)
                                                            (In thousands)

                                           Three Months Ended June 30,       Six Months Ended June 30,  

                                                2002             2001            2002             2001  


 Net income (loss)                         $   1,734        $ (10,695)      $   3,098        $ (16,266) 

 Other comprehensive income (loss):
   Foreign currency translation
    adjustments 1                              5,401           (1,439)          4,991           (4,628)
 Unrealized gains on securities:
    Unrealized holding gains 2                    89               75              14               91  
 Total other comprehensive income (loss)       5,490           (1,364)          5,005           (4,537) 
 Comprehensive income (loss)                   7,224          (12,059)          8,103          (20,803) 


                                                                                                            
1  net of tax effect of $3,601 and $(959) for the three  months ended June 30, 2002 and 2001,  respectively
   and  net of tax effect  of  $3,327  and  $(3,085)  for the  six months  ended  June 30, 2002  and  2001,
   respectively

2  net of  tax effect  of  $59 and $50  for the three  months  ended June 30, 2002 and  2001,  respectively
   and net of tax effect of $9 and $61 for the six months ended June 30, 2002 and 2001, respectively

 See accompanying notes to condensed consolidated financial statements.

                                       5




                                             FILENET CORPORATION
                         CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
                                               (In thousands)

                                                                   Six Months Ended June 30,    
                                                                    2002                 2001   

Cash flows from operating activities:
Net income (loss)                                              $   3,098           $ (16,266)
Adjustments to reconcile net income (loss) to net cash
  provided by operating activities:
    Purchased in-process research and development                    400                    -
    Depreciation and amortization                                 10,724               11,936
    Loss on sale of fixed assets                                      10                  115
    Provision for doubtful accounts                                  612                  611
    Deferred income taxes                                              9                  (27)
    Changes in operating assets and liabilities, net
      of the effects of acquisition:
      Accounts receivable                                        (15,403)              28,604
      Inventories                                                    458                 (453)
      Prepaid expenses and other current assets                   (3,969)                 260
      Accounts payable                                             2,630               (5,252)
      Accrued compensation and benefits                            2,438               (6,420)
      Customer deposits and advances                                (983)               4,823
      Accrued legal fees                                               -                4,022
      Unearned maintenance revenue                                 9,845               14,934
      Income taxes payable                                           886               (8,645)
      Other                                                       (5,015)              (2,457)  
Net cash provided by operating activities                          5,740               25,785   


Cash flows from investing activities:
Capital expenditures                                              (6,506)              (9,809)
Proceeds from sale of property                                        40                   83
Note receivable from officer                                      (1,900)                   -
Cash paid for acquisition                                         (9,359)                   -
Purchases of marketable securities                               (73,497)             (72,995)
Proceeds from sales and maturities of marketable
  securities                                                      55,100               40,303   
Net cash used in investing activities                            (36,122)             (42,418)  


Cash flows from financing activities:
Proceeds from issuance of common stock                             3,603                5,510
Principal payments on capital lease obligations                     (854)                (109)  
Net cash provided by financing activities                          2,749                5,401   

Effect of exchange rate changes on cash and cash
  equivalents                                                      4,421               (3,041)  

Net decrease in cash and cash equivalents                        (23,212)             (14,273)
Cash and cash equivalents, beginning of year                     107,502              101,497   
Cash and cash equivalents, end of period                      $   84,290            $  87,224   

Supplemental cash flow information:
Interest paid                                                 $       51            $      12   

Income taxes paid                                             $      120            $   4,097   


See accompanying notes to condensed consolidated financial statements.

                                       6


                               FILENET CORPORATION
              Notes To Condensed Consolidated Financial Statements
                                   (Unaudited)


1.   BASIS OF PRESENTATION

     The  accompanying   unaudited  interim  condensed   consolidated  financial
     statements  of FileNET  Corporation  (the  "Company")  reflect  adjustments
     (consisting of normal  recurring  adjustments)  necessary to present fairly
     the financial  position of the Company at June 30, 2002, the results of its
     operations  and its  comprehensive  operations for the three and six months
     ended June 30,  2002 and 2001 and its cash  flows for the six months  ended
     June 30,  2002 and  2001.  Certain  information  and  footnote  disclosures
     normally  included in financial  statements  have been condensed or omitted
     pursuant to rules and regulations of the Securities and Exchange Commission
     ("SEC"),  although  the  Company  believes  that  the  disclosures  in  the
     condensed  consolidated  financial  statements  are  adequate to ensure the
     information  presented  is not  misleading.  These  condensed  consolidated
     financial  statements  should be read in conjunction  with the consolidated
     financial  statements and notes thereto,  and  Management's  Discussion and
     Analysis of Financial Condition and Results of Operations, contained in the
     Company's Annual Report on Form 10-K for the fiscal year ended December 31,
     2001 filed with the SEC on March 28, 2002.  The results of  operations  for
     the interim periods are not necessarily indicative of the operating results
     for the year.

     Certain  reclassifications  have been made to the  prior  year's  condensed
     consolidated   financial  statements  to  conform  to  the  current  year's
     presentation.


2.   RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

     In June 1998, the Financial  Accounting  Standards  Board  ("FASB")  issued
     Statement of Financial  Accounting  Standards ("SFAS") No. 133, "Accounting
     for  Derivative  Instruments  and  Hedging  Activities."  SFAS No.  133, as
     amended,  is effective for fiscal years beginning after June 15, 2000. SFAS
     133,  as  amended,  established  accounting  and  reporting  standards  for
     derivative instruments including certain derivative instruments embedded in
     other contracts that were not formerly  considered  derivatives and now may
     meet the definition of a derivative.  Additionally,  this standard requires
     all  derivatives  to be reported on the  balance  sheet at fair value.  For
     derivatives  that are  fair  value  hedges,  changes  in the fair  value of
     derivatives  are offset by the  change in fair value of the hedged  assets,
     liabilities,  or  firm  commitments.  The  Company  adopted  this  standard
     effective  January  1, 2001 with no  significant  effect to its  results of
     operations, financial position, or cash flows.

     In June 2001, the FASB issued SFAS No. 141, "Business  Combinations," which
     was effective  immediately.  SFAS No. 141 requires that the purchase method
     of accounting be used for all business  combinations  initiated  after June
     30, 2001; and it eliminated the  pooling-of-interests  method. The adoption
     of this  standard  did  not  have a  significant  impact  on the  Company's
     consolidated financial statements.  The Company's April 2002 acquisition of
     certain assets and certain  liabilities of eGrail,  Inc. has been accounted
     for in compliance with this pronouncement (see Note 3 for details).

     In June 2001, the FASB issued SFAS No. 142,  "Goodwill and Other Intangible
     Assets," which the Company  adopted  January 1, 2002. SFAS No. 142 requires
     that goodwill and other intangible  assets with indefinite  useful lives no
     longer be amortized, but instead be tested for impairment at least annually
     and written down when impaired.  SFAS No. 142 requires purchased intangible
     assets other than  goodwill to be amortized  over their useful lives unless
     these  lives are  determined  to be  indefinite.  In  accordance  with this
     Standard,  the Company no longer  amortizes  goodwill and  indefinite  life
     intangible  assets but  evaluates  their  carrying  value  annually or when
     events or circumstances indicate that their carrying value may be impaired.
     Assembled    workforce    no   longer   meets   the    definition    of   a
     separately-identified  intangible  asset under the  provisions  of SFAS No.
     141, and the balance of $182,000 was reclassified as goodwill at January 1,
     2002. The Company ceased  amortizing the goodwill  balance of $10.1 million
     from its 2000  acquisition of Applications  Partner,  Inc. as of January 1,
     2002. In accordance with SFAS No. 142, the Company is required to perform a
     two-step transitional  impairment review. The first step of this review was
     completed by June 30, 2002 with the  determination of the fair value of the
     Company's  reporting  units in order to identify  whether the fair value of
     each   reporting   unit    is   less   than    its   carrying   amount.  In
     the  event  that the  fair  value of the  reporting  unit is less  than the

                                       7


     carrying amount, the second step of the test would be required to determine
     if the carrying value of goodwill  exceeds the implied  value.  The Company
     determined that it did not have a transitional  impairment of goodwill. The
     Company had no indefinite life intangible  assets as of January 1, 2002. If
     estimates  change,  a  materially  different  impairment  conclusion  could
     result.

     In August 2001, the FASB issued SFAS No. 144, "Accounting for Impairment or
     Disposal  of  Long-Lived   Assets."  This  Statement   addresses  financial
     accounting  and reporting for the  impairment of long-lived  assets and for
     the disposal of long-lived assets and discontinued operations. SFAS No. 144
     superseded  SFAS No. 121,  "Accounting  for the  Impairment  of  Long-Lived
     Assets and for  Long-Lived  Assets to be Disposed Of," and is effective for
     fiscal  years  beginning  after  December  15,  2001.  The adoption of this
     Standard on January 1, 2002 did not have a material impact on the Company's
     financial position and results of operations.

     In November 2001, the FASB  announced  Emerging  Issues Task Force ("EITF")
     Topic No.  D-103,  "Income  Statement  Characterization  of  Reimbursements
     Received for Out-of-Pocket Expense Incurred",  is required to be applied in
     financial  reporting  periods  beginning  after December 15, 2001. The EITF
     requires   companies   to   characterize    reimbursements   received   for
     out-of-pocket   expenses  as  revenues  in  the  statement  of  operations.
     Historically,   the  Company  has  netted   reimbursements   received   for
     out-of-pocket  expenses  against the related  expenses in the  statement of
     operations.  Application of this EITF requires that  comparative  financial
     statements for prior periods be  reclassified  to comply with the guidance.
     The Company  adopted  this EITF as of January 1, 2002 and has  reclassified
     its prior  period  consolidated  financial  statements  to  conform  to the
     current  presentation.  The  adoption  of this EITF did not have a material
     effect on total revenues or gross margin  percentages  and has no impact on
     results of operations as it required an equivalent increase to both revenue
     and cost of revenue. Revenue and cost of revenue for the three months ended
     June 30, 2001  increased by $642,000 and  increased by $1.2 million for the
     six months ended June 30, 2001.

     In July 2002, the FASB issued SFAS 146,  "Accounting  for Costs  Associated
     with Exit or Disposal Activities," which addresses financial accounting and
     reporting  for  costs  associated  with  exit or  disposal  activities  and
     supersedes EITF Issue 94-3,  "Liability  Recognition  for Certain  Employee
     Termination Benefits and Other Costs to Exit an Activity (including Certain
     Costs  Incurred  in  a  Restructuring)."   SFAS  146  requires  that  costs
     associated  with exit or disposal  activities be  recognized  when they are
     incurred  rather  than at the date of a  commitment  to an exit or disposal
     plan.  SFAS 146 also  establishes  that the liability  should  initially be
     measured and recorded at fair value.  The Company will adopt the provisions
     of SFAS 146 for  exit or  disposal  activities  that  are  initiated  after
     December 31, 2002.


3.   ACQUISITIONS

     On April 2, 2002, the Company  acquired  certain assets and assumed certain
     liabilities of eGrail, Inc.  ("eGrail"),  a Web content management company,
     for $9.0 million in cash. This strategic  acquisition  provides  additional
     Web Content  Management  ("WCM")  software  application  capabilities  that
     enhance the Company's position in the Enterprise Content Management ("ECM")
     market.  These  enhancements  are expected to expand our ECM  offerings and
     contributed to the purchase price that resulted in goodwill.  In accordance
     with  SFAS No.  141,  "Business  Combinations,"  the  acquisition  has been
     accounted for under the purchase  method of accounting.  The purchase price
     for eGrail consisted of $9.0 million cash and direct  acquisition  costs of
     $359,000. The purchase price was allocated as follows (in thousands):

             Net tangible assets                             $      581
             Goodwill                                             5,793
             Patents                                                 24
             Acquired technology                                  3,300
             In-process research and development                    400
             Liabilities assumed                                   (739) 
                                                             $    9,359  

     The amount  allocated to in-process  research and  development and acquired
     technology was determined through established  valuation  techniques in the
     high-technology   industry  by  an   independent   third-party   appraiser.
     In-process  research and development was expensed upon acquisition  because
     technological   feasibility   had  not  been   established  and  no  future
     alternative uses existed. New product development underway at eGrail at the
     time of the  acquisition  included the next generation of their Web Content
     Management  product  that was in the early  stages  of  design  and only 5%
     complete at the date of the  acquisition.  The cost to complete the project

                                       8


     was estimated at  approximately  $3.0 million to occur over a  twelve-month
     period. As of June 30, 2002 the Company has incurred approximately $906,000
     of research and development  expenses related to the project. The remaining
     purchase price was primarily allocated to tangible assets and goodwill. The
     acquired  technology  of $3.3  million  was  assigned a useful life of five
     years and patents of $24,000 were  assigned a useful life of two years.  In
     accordance  with SFAS No. 142,  goodwill  will not be amortized but will be
     reviewed for impairment on an annual basis.  Goodwill is tax deductible for
     this asset purchase.

     Actual  results  of  operations  of eGrail,  as well as certain  assets and
     liabilities  acquired  on April 2,  2002,  are  included  in the  condensed
     consolidated financial statements from the date of acquisition.  Therefore,
     the  Company's  financial  results for the three months ended June 30, 2002
     include the actual results of eGrail for this period. The pro forma results
     of  operations  data for the six month periods ended June 30, 2001 and 2002
     presented  below assume that the acquisition had been made at the beginning
     of fiscal 2001. The pro forma data is presented for informational  purposes
     only and is not necessarily  indicative of the results of future operations
     nor  of  the  actual   results  that  would  have  been  achieved  had  the
     acquisitions taken place at the beginning of fiscal 2001 (in thousands):

                                              Six Months Ended June 30,
                                                  2002              2001   

         Revenue                           $   175,220       $   170,528
         Net Income (Loss)                       1,515           (17,269)
         Earnings (Loss) per share:

            Basic                                 0.04             (0.49)

            Diluted                               0.04             (0.49)


     Alliant Partners acted as financial  advisors to eGrail in this transaction
     and was paid  approximately  $500,000 by eGrail.  John Savage,  a member of
     FileNET's  Board of Directors and the Audit Committee of FileNET's Board of
     Directors,  is  Managing  Partner of  Alliant  Partners  and,  accordingly,
     recused  himself  from  all  discussions  related  to the  transaction  and
     abstained from voting on this transaction.


4.   GOODWILL AND PURCHASED INTANGIBLE ASSETS

     In  acquisitions  accounted  for using the  purchase  method,  goodwill  is
     recorded as the  difference,  if any,  between the aggregate  consideration
     paid  for an  acquisition  and  the  fair  value  of the net  tangible  and
     identified  intangible  assets  acquired.  Statement  No. 142 requires that
     ratable  amortization  of  goodwill  and  indefinite  life  intangibles  be
     replaced  with  periodic  review and  analysis  of  goodwill  for  possible
     impairment.  Intangible  assets with definite  lives must be amortized over
     their  estimated  useful lives. On January 1, 2002 the Company adopted SFAS
     No. 142, and as a result, goodwill is no longer amortized. Summarized below
     are the  effects on net income  (loss)  per share data if the  Company  had
     followed the amortization  provisions of SFAS 142 for all periods presented
     (in thousands, except per share amounts):

                                                              Three Months Ended          Six Months Ended
                                                                   June 30,                   June 30,
                                                            2002            2001          2002          2001  

     Net income (loss):
        As reported                                     $  1,734       $ (10,695)     $  3,098     $ (16,266)
        Add:  goodwill amortization, net of taxes              -             617             -         1,200  

           Adjusted net income (loss)                   $  1,734       $  (10,078)    $   3,098    $  (15,066)

     Basic net income (loss) per share:
        As reported                                     $   0.05       $   (0.30)     $   0.09     $   (0.46)
        Add:  goodwill amortization, net of taxes              -            0.02             -          0.03  

           Adjusted basic net income (loss) per
             share                                      $   0.05       $   (0.28)     $   0.09     $   (0.43) 

                                       9


     Diluted net income (loss) per share:
        As reported                                     $   0.05       $   (0.30)     $   0.08     $   (0.46)
        Add:  goodwill amortization, net of taxes              -            0.02             -          0.03  

           Adjusted diluted net income (loss) per
             share                                      $   0.05       $   (0.28)     $   0.08     $   (0.43) 


     Note:  Goodwill  and  intangible  assets  were  allocated  to  our  Ireland
     subsidiary  and therefore the following  tables reflect  amounts  resulting
     from foreign exchange translation.

     The  following  table  presents  the changes in goodwill  allocated  to the
     reportable segments during the first six months of 2002 (in thousands):

                                     Balance at                                      Foreign     Balance at
                                   December 31,                                     Currency       June 30,
                                           2001      Acquired     Adjustments    Fluctuation           2002  


        Software                      $   4,914     $   3,654        $     90       $    322      $   8,980
        Customer support                  3,271           406              60            215          3,952
        Professional services
         and education                    1,768         1,733              32            116          3,649
        Hardware                              -             -               -              -              - 

          Total                       $   9,953     $   5,793        $    182       $    653      $  16,581 

     The   adjustments   during   the   first  six   months   were  due  to  the
     reclassification of assembled  workforce  intangible to goodwill at January
     1, 2002 as a result of the  adoption  of SFAS 142.  The  acquired  goodwill
     resulted from the acquisition of eGrail in April 2002.

     Acquired  technology and patents are the Company's only  intangible  assets
     subject to amortization under Statement No. 142. These assets were recorded
     in connection  with the April 2002 eGrail  acquisition and are comprised of
     the following as of June 30, 2002 (in thousands):

                                                     Accumulated
                                        Gross       Amortization           Net 

         Acquired technology        $   3,468          $     173     $   3,295
         Patents                           25                  3            22 

                                    $   3,493          $     176     $   3,317 

     Acquired technology is being amortized over a useful life of five years and
     patents are being  amortized over a useful life of two years.  Amortization
     expense for amortizing  intangible assets was $168,190 for the three months
     ended June 30, 2002 and estimated future  amortization  expense  (excluding
     foreign exchange effect) of purchased intangible assets as of June 30, 2002
     is as follows (in thousands):

                             Fiscal
                               Year            Amount 
          2002 (remaining 6 months)           336,380
                               2003           672,760
                               2004           663,190
                               2005           660,000
                               2006           660,000
                               2007           165,000
                                                      
                                        $   3,157,330 

                                       10

5.   EARNINGS (LOSS) PER SHARE

     Basic  earnings  (loss) per share is computed by dividing net income (loss)
     for the period by the weighted average number of common shares  outstanding
     during the period.  Diluted  earnings per share is computed by dividing net
     income by the weighted average number of common shares outstanding plus the
     dilutive effect of outstanding  stock options and shares issuable under the
     employee stock purchase plan using the treasury stock method.  The dilutive
     loss  per  share  excludes  these  adjustments,  as  the  impact  would  be
     anitidilutive.  The following table sets forth the computation of basic and
     diluted  earnings (loss) per share for the  three and six months ended June
     30, 2002 and 2001:

      (In thousands, except per share amounts)    Three months ended June 30,        Six months ended June 30,   
                                                         2002           2001              2002             2001  

        Net income (loss)                           $   1,734     $  (10,695)        $   3,098        $ (16,266) 

        Shares used in computing
           basic earnings (loss) per share             35,543         35,281            35,452           35,139
        Dilutive effect of stock plans                  1,198              -             1,531                -  
        Shares used in computing
           diluted earnings (loss) per share           36,741         35,281            36,983           35,139

         Earnings (loss) per basic share            $    0.05     $    (0.30)        $    0.09        $   (0.46)
         Earnings (loss) per diluted share          $    0.05     $    (0.30)        $    0.08        $   (0.46)


6.   ACCUMULATED OTHER COMPREHENSIVE LOSS

     In June  1997,  the FASB  issued  SFAS No.  130,  "Reporting  Comprehensive
     Income." SFAS No. 130 requires  enterprises to report  comprehensive income
     and its components in general-purpose  financial  statements.  SFAS No. 130
     was effective for the Company beginning January 1, 1998.  Accordingly,  the
     Company has prepared  Statements of  Comprehensive  Operations  for the six
     months ended June 30, 2002. Accumulated other comprehensive loss as of June
     30, 2002 is comprised of the following:

                                                       Foreign      Unrealized            Accumulated
                                                      Currency         Holding                  Other
                                                   Translation           Gains          Comprehensive
           (in thousands)                           Adjustment         (Losses)            Operations  

            Balance, December 31, 2001            $   (14,079)       $      39           $    (14,040)
            Current period changes                      4,991               14                  5,005  
            Balance June 30, 2002                 $    (9,088)       $      53           $     (9,035) 


7.   OPERATING SEGMENT DATA

     The Company has prepared  operating segment  information in accordance with
     SFAS No. 131,  "Disclosures  About  Segments of An  Enterprise  and Related
     Information,"  to report  components  that are  evaluated  regularly by the
     Company's  chief  operating  decision  maker,  or decision making group, in
     deciding  how to  allocate  resources  and in  assessing  performance.  The
     Company is organized  geographically  and by line of business.  The line of
     business  management  structure is the primary  basis upon which  financial
     performance is assessed and resources allocated.

     The Company's  reportable  operating  segments include  Software,  Customer
     Support,  Professional Services and Education,  and Hardware.  The Software
     operating  segment  develops and markets the Company's  Enterprise  Content
     Management and Business Process Management software products.  The Customer
     Support  segment  provides  after-sale  support  for  software,  as well as
     providing software upgrades pursuant to the Company's right to new versions
     program. The Professional Services and Education segment provides fee-based
     implementation  and technical  services  related to the Company's  software

                                       11

     products,  and also  provides  training.  The  Hardware  operating  segment
     manufactures  and  markets  the  Company's  line  of  Optical  Storage  And
     Retrieval ("OSAR") libraries. The financial results of the segments reflect
     allocation of certain  functional  expense  categories  consistent with the
     basis  and  manner in which  Company  management  internally  disaggregates
     financial  information  for the  purpose of  assisting  in making  internal
     operating decisions,  which are not the same as GAAP reporting. The Company
     evaluates  performance  based on  stand-alone  segment  operating  results.
     Because the Company  does not evaluate  performance  based on the return on
     assets at the operating segment level, assets are not tracked internally by
     segment. Therefore, segment asset information is not presented.

     Operating  segments  data for the three and six months  ended June 30, 2002
     and 2001 are as follows:

                                           Three months ended June 30,     Six months ended June 30,
        In thousands                             2002            2001            2002          2001   
       Software
         Revenue                          $    34,350     $    28,788    $    65,590    $    61,531
         Operating loss                       (12,984)        (19,530)       (25,408)       (34,699)

       Customer Support
         Revenue                          $    37,281     $    32,690    $    73,844    $    61,829
         Operating income                      14,480           9,844         28,145         18,195

       Professional Services and
         Education Revenue                $    14,491     $    18,707    $    30,327    $    35,934
         Operating loss                        (1,234)         (1,306)        (1,679)        (3,777)

       Hardware
         Revenue                          $     2,105     $     2,663    $     4,707    $     8,048
         Operating income (loss)                   22            (394)           136           (406)   

       Total
         Revenue                          $    88,227     $    82,848    $   174,468    $   167,342
         Operating income (loss)                  284         (11,386)         1,194        (20,687)


8.   LEGAL PROCEEDINGS

     In the normal  course of  business,  the  Company  is  subject to  ordinary
     routine  litigation  incidental to the business.  While the results of this
     litigation  cannot be predicted with certainty,  the Company  believes that
     the final  outcome  of these  matters  will not have a  materially  adverse
     effect on its consolidated results of operations or financial condition.


9.   RELATED PARTY TRANSACTIONS

     In  July  2001,  the  Compensation  Committee  of the  Company's  Board  of
     Directors  entered into discussions  with Lee Roberts,  the Company's Chief
     Executive  Officer,  regarding a secured loan by the Company to Mr. Roberts
     to enable him to  purchase  a home in Orange  County,  California.  In July
     2001, the Compensation  Committee forwarded its recommendation to the Board
     to approve, in principle,  a secured loan, in the amount of $1.2 million to
     Mr. Roberts.  In September 2001, the Compensation  Committee  approved,  in
     principle,  an increase  in the  previously  requested  loan amount to $1.9
     million,  subject to review of final loan  documents  and  approval  of the
     Board.  In May 2002,  the  Compensation  Committee  reviewed  proposed loan
     documentation  for  a  secured  loan  to  Mr.  Roberts  and  forwarded  its
     recommendation  to the Board to approve  the loan on the terms set forth in
     the loan  documents.  The loan  documents  provided  that the loan would be
     secured by the real estate purchased by Mr. Roberts.  Subsequently, on June
     5, 2002,  the Board approved the loan documents and the loan. The authority
     to grant such a loan is "grand fathered" under Section 13 of the Securities
     Exchange Act of 1934, as amended by Section 402 of the  Sarbanes-Oxley  Act
     on July 30, 2002.
                                       12


     As of June 30, 2002,  FileNET had an  outstanding  secured note  receivable
     from  Mr.  Roberts  in the  amount  of $1.9  million  that  relates  to the
     above-referenced  loan  and is  included  in other assets on the  condensed
     consolidated  balance  sheet.  The note bears  interest at 2.89% per annum.
     Accrued interest on the principal  balance of this note is payable annually
     beginning  February 15, 2003 and on each February 15th thereafter until the
     entire  principal  balance  becomes due. The entire  outstanding  principal
     balance of this note and any  accrued  interest  is due and  payable at the
     earliest  of (a)  June 7,  2005,  (b) one  year  after  termination  of Mr.
     Roberts' employment by the Company, or (c) ninety (90) days after voluntary
     termination of employment by Mr. Roberts. The difference between the stated
     interest rate of the Note and a fair value interest rate of 7% was recorded
     as a  discount  that is  being  amortized  over  the  term  of the  Note to
     compensation expense using the effective interest method.


10.  FOREIGN CURRENCY TRANSACTIONS

     As of June 30, 2002, we had forward foreign exchange contracts  outstanding
     totaling  approximately  $1,192,809 eight  currencies.  These contracts are
     opened on the last  business  day of the  quarter and mature  within  three
     months.  Accordingly,  the fair value of such contracts is zero at June 30,
     2002.


Item 2. Management's  Discussion and Analysis of Financial Condition and Results
of Operations

This Quarterly Report on Form 10-Q contains  forward-looking  statements  within
the meaning of the Private Securities Litigation Reform Act of 1995, Section 21E
of the  Securities  Exchange  Act of 1934,  as  amended,  and Section 27A of the
Securities Act of 1933, as amended,  and is subject to the safe harbors  created
by those sections.  These forward-looking  statements are subject to a number of
risks and  uncertainties,  including  those  discussed in "Risk Factors That May
Affect  Future  Results"  below and in the notes to our  consolidated  financial
statements  for the year ended  December  31, 2001.  The actual  results that we
achieve may differ materially from any forward-looking statements, which reflect
management's  opinions only as of the date hereof. We undertake no obligation to
revise or publicly release the results of any revisions to these forward-looking
statements. Readers should carefully review the risk factors described below and
in other  documents we file from time to time with the  Securities  and Exchange
Commission,  including  our Annual Report on Form 10-K for the fiscal year ended
December 31, 2001.

Overview

FileNET  Corporation  develops,  markets,  implements  and  services  Enterprise
Content Management ("ECM") and Business Process Management software products and
eBusiness applications and solutions for selected vertical markets. Our software
products enable  organizations  to improve  operational  efficiency and leverage
their  content  resources  through the  delivery  of  efficient,  flexible,  and
scalable  eBusiness process  management  solutions.  We also offer  professional
services and training for the  implementation  of these software  solutions,  as
well as 24 hours a day, seven days a week technical  support and services to our
customers on a global basis.

Significant Accounting Policies

We prepare the consolidated  financial  statements of FileNET in conformity with
accounting  principles  generally accepted in the United States of America.  The
consolidated  financial  statements include our accounts and the accounts of our
wholly-owned subsidiaries.  All intercompany balances and transactions have been
eliminated.   The  preparation  of  financial   statements  in  conformity  with
accounting  principles  generally  accepted  in the  United  States  of  America
requires  management to make estimates and assumptions  that affect the reported
amounts of assets and  liabilities  at the date of the financial  statements and
the reported amounts of revenues and expenses during the reporting  period.  The
significant  accounting  policies we believe  are most  critical to aid in fully
understanding  and  evaluating  our  reported   financial  results  include  the
following:

Revenue Recognition.  Revenues  from  sales of software  licenses  sold  through
direct and  indirect  channels,  which do not  contain  multiple  elements,  are
recognized upon shipment of the related product if the requirements of Statement
of Position ("SOP") 97-2, as amended,  are met. If the requirements of SOP 97-2,
including  evidence of an  arrangement,  delivery,  fixed or  determinable  fee,
collectibility or vendor specific evidence about the value of an element are not
met at the date of shipment,  revenue is not recognized  until such elements are
known  or  resolved.  Software  license  revenue  for  arrangements  to  deliver
unspecified  additional  software  products in the future is recognized  ratably
over the term of the arrangement,  beginning with the initial shipment.  Revenue
from  post-contract  customer support is recognized ratably over the term of the
contract. Revenue from professional services and education is recognized as such
services are  delivered  and  accepted by the  customer.  Anticipated  losses on

                                       13


fixed-price  contracts are  recognized in the period when they become known.  We
recognize other revenue at the time of product delivery and accrue any remaining
costs, including vendor obligations. Based on historical experience, we maintain
a sales return  allowance for the estimated amount of potential  returns.  While
such returns have  historically  been minimal and within our expectations of the
allowances established,  we cannot guarantee that we will continue to experience
the same return rates that we have in the past.

Accounts Receivable.  We evaluate the creditworthiness of our customers prior to
order fulfillment and we perform ongoing credit  evaluations of our customers to
adjust  credit  limits  based on  payment  history  and the  customer's  current
creditworthiness.  We monitor  collections  from our  customers  and  maintain a
provision for estimated credit losses that is based on historical experience and
on  specific  customer   collection  issues.   While  such  credit  losses  have
historically  been within our  expectations and the provisions  established,  we
cannot  guarantee that we will continue to experience the same credit loss rates
that we  have  in the  past.  Since  our  revenue  recognition  policy  requires
customers to be  creditworthy,  our accounts  receivable  are based on customers
whose payment is reasonably  assured.  Our accounts  receivable are derived from
sales to a wide variety of customers. We do not believe a change in liquidity of
any one customer or our inability to collect from any one customer  would have a
material adverse impact on our financial position.

Deferred Income Taxes.  Deferred  income  taxes  reflect  the net tax effects of
temporary differences between the carrying amounts of assets and liabilities for
financial  reporting  purposes and the amounts used for income tax purposes.  We
maintain a valuation  allowance  against a portion of the deferred tax asset due
to  uncertainty  regarding the future  realization  based on historical  taxable
income,  projected  future  taxable  income,  and  the  expected  timing  of the
reversals  of  existing  temporary  differences.  If we operate at a loss or are
unable to  generate  sufficient  future  taxable  income we could be required to
increase the valuation  allowance  against all or a  significant  portion of our
deferred  tax  assets  which  would  result  in a  substantial  increase  to our
effective  tax rate  and  could  result  in a  material  adverse  impact  on our
operating results.

Accounting for Impairment or Disposal of Long-Lived  Assets.  We account for the
impairment and disposition of long-lived assets in accordance with the Statement
of  Financial  Accounting  Standards  ("SFAS")  No.  144,  "Accounting  for  the
Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of." In
accordance  with SFAS No. 144,  long-lived  assets to be held are  reviewed  for
events or changes in  circumstances  that indicate that their carrying value may
not be  recoverable.  In August 2001, the Financial  Accounting  Standards Board
("FASB")  issued  SFAS No.  144,  "Accounting  for  Impairment  or  Disposal  of
Long-Lived Assets." This statement addresses financial  accounting and reporting
for the  impairment  of  long-lived  assets and for the  disposal of  long-lived
assets.  SFAS No. 144 superseded SFAS No. 121, and is effective for fiscal years
beginning  after December 15, 2001. We evaluate the carrying value of intangible
assets for impairment of value based on  undiscounted  future cash flows,  which
are subject to change.  While we have not  experienced  impairment of intangible
assets in prior periods,  we cannot  guarantee that there will not be impairment
in the future.

Research and Development Costs.  We expense  research and  development  costs as
incurred.  No amounts are required to be capitalized in accordance with SFAS No.
86,  "Accounting  for the Costs of  Computer  Software  to be Sold,  Leased,  or
Otherwise   Marketed,"   because  our   software  is   substantially   completed
concurrently with the establishment of technological feasibility.

Results of Operations

The  following  table sets forth certain  consolidated  statements of operations
data as a percentage of total revenue for the periods indicated:

                                                 Three months ended June 30,        Six months ended June 30,   
                                                      2002            2001            2002             2001   
Revenue:
   Software                                           38.9 %          34.7 %          37.6 %           36.8 %
   Customer support                                   42.3            39.5            42.3             36.9
   Professional services and
    education                                         16.4            22.6            17.4             21.5
   Hardware                                            2.4             3.2             2.7              4.8  
Total Revenue                                        100.0           100.0           100.0            100.0

                                       14


Cost of revenue:
   Software                                            2.8             1.6             2.6              2.0
   Customer support                                   11.1            13.8            11.4             14.0
   Professional services and
    education                                         15.0            19.7            15.3             19.9
   Hardware                                            1.8             2.4             2.0              3.3  
      Total cost of revenue                           30.7            37.5            31.3             39.2  

Gross Profit                                          69.3            62.5            68.7             60.8  

Operating expenses
Research and development                              21.6            23.6            20.9             21.3
Selling, general and administrative                   46.9            52.6            46.9             51.9
In-process research and development                    0.5               -             0.2                -  
      Total operating expenses                        69.0            76.2            68.0             73.2

Operating income (loss)                                0.3           (13.7)            0.7            (12.4)
Other income, net                                      2.2            (2.2)            1.6             (0.1) 
Income (loss) before income tax                        2.5 %         (15.9)%           2.3 %          (12.5)%

Revenue

Total  revenue  was $88.2  million  for the three  months  ended  June 30,  2002
compared to $82.8 million for the three months ended June 30, 2001, representing
an increase of $5.4 million, or 6%. Total revenue was $174.5 million for the six
months  ended June 30,  2002 and $167.3  million for the  comparable  six months
ended June 30, 2001,  representing  an increase of $7.2 million,  or 4%. As more
fully discussed below, the increase in total revenue was primarily  attributable
to an increase in software  and customer  support  revenue  partially  offset by
lower professional services and education revenue.

Software  revenue  consists of fees earned from the  licensing  of our  software
products to customers.  Software revenue  increased by 19%, or $5.6 million,  to
$34.4  million for the three months  ended June 30, 2002 from $28.8  million for
the three months ended June 30, 2001;  and increased by 7%, or $4.1 million,  to
$65.6  million for the six months ended June 30, 2002 from $61.5 million for the
six months  ended June 30, 2001.  Software  revenue  represented  38.9% of total
revenue  for the three  months  ended June 30,  2002  compared  to 34.7% for the
comparable  period of 2001, and represented  37.6% of total revenues for the six
months ended June 30, 2002 compared to 36.8% for the comparable  period of 2001.
Compared to 2001, the increases in software revenue in 2002 are primarily due to
increased  revenue from channel partners across most  geographies.  While we saw
signs of potential  improvement  in customer  spending in the second  quarter of
2002, we are not currently  able to assess the likely trend of software  revenue
in future periods due to the continued slowdown in IT spending.

Customer  support  revenue   consists  of  revenue  from  software   maintenance
contracts,  "fee for service" revenues and the sale of spare parts and supplies.
Customer support revenue increased by 14%, or $4.6 million, to $37.3 million for
the three  months  ended June 30, 2002 from $32.7  million for the three  months
ended June 30, 2001;  and increased by 19%, or $12.0  million,  to $73.9 million
for the six months  ended June 30,  2002 from $61.9  million  for the six months
ended June 30, 2001. Customer support revenue represented 42.3% of total revenue
for the three  months ended June 30, 2002  compared to 39.5% for the  comparable
period of 2001; and represented 42.3% of total revenues for the six months ended
June 30, 2002 compared to 36.9% for the comparable  period of 2001. The increase
in  customer  support  revenue  was  primarily  due to the growth in our base of
customers who receive ongoing  maintenance as a result of new customer sales and
sales of  additional  products to our  installed  base along with a high rate of
renewal on the existing base.  However,  the occurrence of a prolonged  economic
slowdown that continues to reduce software  revenue will result in a decrease in
the future growth rate of customer support revenue.

Professional   services  and  education  revenue  is  generated  primarily  from
consulting  and  implementation  services  provided to end users of our software
products,  technical  consulting services provided to our resellers and training
services  provided  to  end  users  and  resellers.  Professional  services  are
generally  performed on a time and  material  basis.  Professional  services and
education  revenue  decreased by 22%, or $4.2 million,  to $14.5 million for the
three months  ended June 30, 2002 from $18.7  million for the three months ended
June 30, 2001;  and decreased by 16%, or $5.6 million,  to $30.3 million for the

                                       15


six months  ended June 30,  2002  compared to $35.9  million for the  comparable
period of 2001. Professional services and education revenue represented 16.4% of
total revenue for the three months ended June 30, 2002 compared to 22.6% for the
comparable  period in 2001, and represented  17.4% of total revenues for the six
months ended June 30, 2002 compared to 21.5% for the comparable  period of 2001.
Professional  services and education  revenue  generally  reflects the trends in
software  revenue that  occurred two to three  quarters  prior.  The decrease in
professional  services and  education  revenue in 2002 compared to 2001 resulted
primarily  from  decreased  software  revenue  that  occurred  in 2001  due to a
slowdown in IT spending.  A prolonged  economic  slow down,  which  continues to
negatively affect software revenue, will most likely continue to have a negative
impact on professional services and education revenue.

Hardware revenue is generated primarily from the sale of 12-inch Optical Storage
and Retrieval  ("OSAR")  libraries.  Hardware revenue  decreased by 21%, or $0.6
million,  to $2.1  million  for the three  months  ended June 30, 2002 from $2.7
million for the three months  ended June 30, 2001 and  decreased by 42%, or $3.4
million, to $4.7 million for the six months ended June 30, 2002 compared to $8.1
million for the comparable period of 2001.  Hardware revenue represented 2.4% of
total  revenue for the three months ended June 30, 2002 compared to 3.2% for the
comparable  period of 2001, and  represented  2.7% of total revenues for the six
months ended June 30, 2002 compared to 4.8% for the  comparable  period of 2001.
Hardware  is not a  strategic  focus for us and we expect  hardware  revenue  to
continue to decrease as a percent of total revenue.

International  revenue accounted for 27% of total revenue, or $23.7 million, for
the three months ended June 30, 2002 and 22% of total revenue, or $18.1 million,
for the  three  months  ended  June 30,  2001,  and  accounted  for 27% of total
revenue,  or $46.8 million,  for the six months ended June 30, 2002, and 27%, or
$44.6 million, for the comparable period of 2001. This increase in international
sales for the first six months in 2002 of $2.2  million is primarily a result of
increased sales to our channel partners.

Cost of Revenue

Total cost of revenue decreased to $27.1 million for the three months ended June
30,  2002  from  $31.1  million  for the  three  months  ended  June  30,  2001,
representing  a decrease of $4.0 million,  or 13%. For the six months ended June
30, 2002,  total cost of revenue  decreased to $54.6  million from $65.6 million
for the comparable period in 2002,  representing a decrease of $11.0 million, or
17%. This decrease is primarily due to decreases in the cost of customer support
revenue and professional  services and education revenue as discussed more fully
below.

Cost of software  revenue  includes  royalties  paid to third  parties,  partner
commissions,  software media costs,  and the cost to manufacture  and distribute
software.  The cost of software revenue increased by 92% to $2.5 million for the
three  months  ended June 30, 2002 from $1.3  million for the three months ended
June 30,  2001,  and  increased  by 35% to $4.6 million for the six months ended
June 30, 2002 from $3.4 million for the six months  ended June 30,  2001.  These
costs  represented  7% and 5% of the  related  software  revenue for each of the
three and six months ended June 30, 2002 and 2001, respectively. These increases
in absolute  dollars are  primarily  the result of increased  use of third party
software  products  resulting  in  higher  royalty  fees and  increased  partner
commissions  as a consequence  of increased  channel  revenue.  Going forward we
anticipate cost of software  revenue as a percent of software  revenue to remain
comparable to current levels.

Cost of customer support revenue  includes costs of customer support  personnel,
cost of  supplies  and  spare  parts,  and  the  cost  of  third-party  hardware
maintenance.  The cost of  customer  support  revenue  decreased  by 15% to $9.8
million  for the three  months  ended June 30,  2002 from $11.5  million for the
three months ended June 30, 2001;  and decreased by 15% to $19.9 million for the
six months ended June 30, 2002 from $23.5  million for the six months ended June
30, 2001.  These costs  represented 26% and 35% of the related  customer support
revenue for the three months ended June 30, 2002 and 2001, respectively; and 27%
and 38% of the related  customer  support  revenue for the six months ended June
30, 2002 and 2001,  respectively.  The decrease in absolute dollars is primarily
attributable to lower  compensation cost as a result of a reduction in workforce
in 2001. The decrease as a percentage of customer  support  revenue is primarily
attributable to automation and process  improvements  that allowed growth in the
customer  base,  which  generated  increased  revenue,  without  a  proportional
increase  in  support  personnel  and  cost.  We  expect  these  costs to remain
relatively stable in absolute dollars for the foreseeable future.

Cost of professional  services and education revenue consists primarily of costs
of  professional  services  personnel,   training  personnel,   and  third-party
independent consultants. The cost of professional services and education revenue
decreased by 19% to $13.2  million for the three months ended June 30, 2002 from
$16.3 million for the three months ended June 30, 2001;  and decreased by 20% to
$26.6  million for the six months ended June 30, 2002 from $33.3 million for the
six months  ended June 30,  2001.  These  costs  represented  91% and 87% of the

                                       16


related  professional  services and education revenue for the three months ended
June  30,  2002  and  2001,  respectively;  and  88%  and  93%  of  the  related
professional  services and  education  revenue for the six months ended June 30,
2002 and 2001,  respectively.  The  decrease in absolute  dollars was  primarily
attributable  to a reduction in the use of higher cost  third-party  independent
consultants and reduced variable compensation as a result of lower 2002 revenues
discussed  above.  We expect  professional  services  and  education  costs as a
percentage of professional services and education revenue to vary from period to
period  depending on the  utilization  rates of internal  resources  and the mix
between internal and third party independent consultants.

Cost of hardware  revenue  includes the cost of assembling and  distributing our
OSAR library products, the cost of hardware integration personnel,  and warranty
costs.  The cost of hardware  revenue  decreased  by 18% to $1.6 million for the
three  months  ended June 30, 2002 from $1.9  million for the three months ended
June 30,  2001;  and  decreased  by 36% to $3.5 million for the six months ended
June 30, 2002 from $5.5 million for the six months  ended June 30,  2001.  These
costs  represented  75% and 73% of the  related  hardware  revenue for the three
months  ended  June 30,  2002  and  2001,  respectively;  and 75% and 68% of the
related  hardware  revenue  for the six  months  ended  June 30,  2002 and 2001,
respectively.  The  decrease  in  absolute  dollars is  directly  related to the
decrease in sales of OSAR  library  products.  The  increase in cost of hardware
revenue as a percentage  of hardware  revenue was  primarily  due to  unabsorbed
fixed costs.

Operating Expenses

Research and  development  expense  primarily  consists of costs of personnel to
support product development. Research and development expense decreased by 2% to
$19.1  million for the three months  ended June 30, 2002 from $19.5  million for
the three  months  ended June 30,  2001,  and  represented  22% and 24% of total
revenue for these respective periods. Research and development expense increased
2% to $36.4  million for the six months  ended June 30, 2002 from $35.6  million
for the six months ended June 30, 2001, and represented 21% of total revenue for
these  respective  periods.  Excluding  the impact of one-time  charges in 2001,
explained  below,  and the added  charges  in 2002 more fully  explained  below,
expenses  increased in  the three and six-month periods ended June 30, 2002 over
the  comparable  periods in 2001 primarily due to increased  headcount  expense.
Expenses for the period ended June 30, 2001 included a one-time bonus payment of
$2.0  million  related  to  the  Applications   Partners   Incorporated  ("API")
acquisition.  The  eGrail  acquisition,  which was  completed  on April 2, 2002,
contributed  approximately  $1.5  million of  additional  expenses,  including a
one-time  charge  of  $400,000  for  in-process  research  and  development  and
amortization  of purchased  intangible  assets of $168,000,  in the three months
ended June 30, 2002.

Our  research  and  development  efforts  are  focused  on  developing  our  ECM
capabilities.  These  efforts  will focus on  improvements  in Business  Process
Management,   Content   Management,   Web  Content   Management  and  associated
applications to provide a richer competitive  product offering to our customers.
We intend to compliment  internal  development with third party software through
OEM agreements and may execute additional technology  acquisitions.  New product
development  underway at eGrail at the time of the acquisition included the next
generation of their Web Content  Management product that was in the early stages
of  design  and only 5%  complete  at the date of the  acquisition.  The cost to
complete the project was estimated at approximately $3.0 million to occur over a
twelve-month period. As of June 30, 2002 the Company has incurred  approximately
$906,000 of research and development expenses related to the project.

We expect that competition for qualified technical  personnel,  while easing due
to  the  global  economic  slowdown  in  the  short-term,  will  remain  intense
thereafter and may result in higher levels of compensation expense for us in the
future.  We  believe  that  research  and  development  expenditures,  including
compensation   of  technical   personnel,   are  essential  to  maintaining  our
competitive  position  and expect  these  costs will  continue to  constitute  a
significant percentage of total revenue.

Selling,  general and  administrative  expense  consists  primarily of salaries,
benefits,  sales  commissions  and other  expenses  related  to the  direct  and
in-direct  sales force;  various  marketing  expenses;  the cost of other market
development  programs;  personnel  costs for  finance,  information  technology,
legal,  human  resources  and  general  management;  and  the  cost  of  outside
professional services.  Selling, general and administrative expense decreased by
5% to $41.4  million for the three months ended June 30, 2002 from $43.6 million
for the three months ended June 30, 2001, and  represented  47% and 53% of total
revenues  for these  respective  periods.  Selling,  general and  administrative
expense  decreased  6% to $81.8  million for the six months  ended June 30, 2002
from $86.8 million for the six months ended June 30, 2001, and  represented  47%
and 52% of total revenue for these respective  periods.  These decreases in 2002
were primarily due to a reduction in headcount  during 2001 resulting in overall
reduced  personnel costs,  lower recruitment and training expense in addition to
decreased   marketing   development   expense.   The   elimination  of  goodwill
amortization,  which was $1.5  million for the six months  ended June 30,  2001,
also contributed to this decrease (see  "Amortization of Goodwill and Intangible
Assets" below).

                                       17


We expect operating  expenses to remain at or above these current levels for the
foreseeable future as a result of continued development of our ECM capabilities.

Amortization of Goodwill and Identifiable Intangible Assets

In connection  with our  acquisition of certain assets from API on May 18, 2000,
the  purchase  price  amount  allocated  to goodwill of $14.6  million was being
amortized  over a useful life of five years and assembled  workforce of $386,000
was being amortized over a useful life of three years.  These amortization costs
were  recorded  in  selling,  general  and  administrative  expense.  We  ceased
amortizing  goodwill and  assembled  workforce as of the  beginning of the first
quarter of 2002 in  compliance  with SFAS No. 142. In  contrast,  we  recognized
$762,000 of  amortization  expense in the three  months  ended June 30, 2001 and
$1.5  million of  amortization  expense in the six months  ended June 30,  2001.
Assembled  workforce no longer meets the  definition of a  separately-identified
intangible asset under the provisions of SFAS No. 141, "Business  Combinations,"
and the balance of  $182,000  was  reclassified  as goodwill at January 1, 2002.
SFAS No. 142 is effective  for new business  combinations  that occur after June
30, 2001. Accordingly,  goodwill of $5.8 million that was recorded in April 2002
in  connection  with  the  eGrail  acquisition  will not be  amortized.  We will
evaluate the carrying value of goodwill annually or when events or circumstances
indicate that their carrying value may be impaired.  In accordance with SFAS No.
142, we are required to perform a two-step  transitional  impairment  review. We
completed the first step of this review by June 30, 2002 with the  determination
of the fair value of our reporting  units in order to identify  whether the fair
value of each reporting unit is less than its carrying amount. In the event that
the fair  value of the  reporting  unit is less than the  carrying  amount,  the
second step of the test would be required to determine if the carrying  value of
goodwill  exceeds  the  implied  value.  We  determined  that we did not  have a
transitional impairment of goodwill. We had no indefinite life intangible assets
as of January 1, 2002. If estimates  change, a materially  different  impairment
conclusion could result.

Other Income, Net

Other income,  net consists  primarily of interest income earned on our cash and
cash  equivalents,  short and long-term  investments,  and other items including
foreign exchange gains and losses,  the gain (loss) on sale of fixed assets, and
interest expense.  Other income, net was $1.9 million for the three months ended
June 30, 2002  compared to other loss,  net of $1.8 million for the three months
ended June 30, 2001.  Other  income,  net for the six months ended June 30, 2002
was $2.8  million  compared to other loss,  net of $166,000  for the  comparable
six-month  period in 2001. The loss in 2001 was due to a one-time charge of $4.0
million for a legal  settlement that was recorded in the second quarter of 2001.
Included  in other  income,  net in the second  quarter of 2002 is a net gain on
foreign  exchange  of $1.1  million  related  to the  strengthening  of the euro
against the U.S. dollar during the quarter.

Income Taxes

Our combined federal,  state and foreign annual effective tax rate for the three
months ended June 30, 2002, is 21% compared to 19% for the comparable  period in
2001. The combined federal,  state and foreign annual effective tax rate for the
six months ended June 30, 2002, is 23% compared to 22% for the comparable period
in 2001.  FileNET  management will continue weighing various factors  throughout
the year to assess the  recoverability  of its recorded  deferred assets and the
need for any valuation  allowance  against such amounts.  Any  adjustment to the
valuation allowance could affect the effective tax rate in subsequent quarters.

Liquidity and Capital Resources

At June 30, 2002, combined cash, cash equivalents and investments totaled $168.7
million,  a decrease of $3.5 million from  December 31, 2001.  Cash  provided by
operating  activities  during the six months  ended June 30, 2002  totaled  $5.7
million and resulted primarily from an increase in unearned  maintenance revenue
related to prepaid maintenance  contracts,  an increase in accounts payable, net
income and additions to net income for depreciation  and  amortization  expense,
offset by increases in accounts  receivable and an increase in prepaid expenses.
Cash used for investing  activities  totaled $36.1 million and included  capital
expenditures of $6.5 million, a $1.9 million note receivable from officer,  $9.4
million for the eGrail acquisition,  and net purchases of marketable  securities
of $18.4 million. Cash provided by financing activities totaled $2.7 million and
was a result of proceeds  received  from the exercise of employee  stock options
and stock purchases under the employee stock purchase plan offset by payments on
capital  lease  obligations.  Exchange  rate changes  during the second  quarter
provided an increase in cash of $4.4 million

Accounts  receivable  increased  to $53.4  million  at June 30,  2002 from $36.9
million at December 31, 2001. This increase is primarily a result of higher days
sales outstanding due to slightly slower overall collections.

                                       18


Current  liabilities  increased  to $95.3  million  at June 30,  2002 from $79.6
million at December 31, 2001.  This increase in current  liabilities  from $31.0
million at December  31, 2001 to $43.0  million at June 30, 2002 is  primarily a
result of a significant  increase in unearned maintenance revenue due to a large
portion of our customer  base  renewing  their annual  maintenance  in the first
quarter of 2002.

We have a $5.0 million  multi-currency  revolving line of credit available until
June 27, 2003.  Borrowings under the arrangement are unsecured and bear interest
at one hundred and twenty-five  basis points over the London  Interbank  Offered
Rate. A standby letter of credit fee of one hundred and twenty five basis points
per annum and a  commitment  fee of fifty basis  points is assessed  against any
undrawn amounts.  There were no borrowings  outstanding at June 30, 2002. We are
subject to certain  financial  covenants  that include,  but are not limited to,
compliance  with specific  balance sheet ratios,  no two  consecutive  quarterly
losses, an aggregate loan limit to the officers not to exceed $5.0 million,  and
a capital  expenditure  limit under this line of credit. As of June 30, 2002, we
were in compliance with all covenants.

We expect  capital  expenditures  to be slightly  above  current  levels for the
remainder of 2002.  We anticipate  that our present cash balances  together with
internally  generated  funds and  credit  lines will be  sufficient  to meet our
working  capital  and  capital  expenditure  needs for at least the next  twelve
months.

Other Financial Instruments

We enter into forward foreign exchange  contracts as a hedge against the effects
of  fluctuating  currency  exchange  rates on  monetary  assets and  liabilities
denominated  in currencies  other than the  functional  currency of the relevant
entity.  We are exposed to market risk on the forward  exchange  contracts  as a
result of changes in foreign exchange rates;  however, the market risk should be
offset by changes in the valuation of the underlying exposures. Gains and losses
on these contracts, which equal the difference between the forward contract rate
and the prevailing market spot rate at the time of valuation,  are recognized in
the  consolidated  statement of operations.  These contracts  mature every three
months  at the end of each  quarter.  We open new  hedge  contracts  on the last
business  day of each  quarter  that  will  mature  at the end of the  following
quarter. The counterparties to these contracts are major financial institutions.
We use  commercial  rating  agencies  to  evaluate  the  credit  quality  of the
counterparties and do not anticipate nonperformance by any counterparties. We do
not anticipate a material loss resulting from any credit risks related to any of
these institutions.

Recent Accounting Pronouncements

In June 1998, the Financial Accounting Standards Board ("FASB") issued Statement
of Financial  Accounting  Standards ("SFAS") No. 133, "Accounting for Derivative
Instruments and Hedging  Activities." SFAS No. 133, as amended, is effective for
fiscal years beginning  after June 15, 2000.  SFAS 133, as amended,  established
accounting and reporting standards for derivative  instruments including certain
derivative  instruments  embedded  in other  contracts  that  were not  formerly
considered  derivatives  and  now  may  meet  the  definition  of a  derivative.
Additionally,  this  standard  requires  all  derivatives  to be reported on the
balance sheet at fair value. For derivatives that are fair value hedges, changes
in the fair value of  derivatives  are offset by the change in fair value of the
hedged  assets,  liabilities,  or firm  commitments.  We adopted  this  standard
effective January 1, 2001 and it has had no significant effect on our results of
operations, financial position, or cash flows.

In June 2001, the FASB issued SFAS No. 141, "Business  Combinations,"  which was
effective  immediately.  SFAS No.  141  requires  that the  purchase  method  of
accounting be used for all business combinations  initiated after June 30, 2001;
and it eliminated the pooling-of-interests method. The adoption of this standard
did not have a significant impact on our consolidated financial statements.  Our
April 2002  acquisition of certain  assets of eGrail,  Inc. was accounted for in
compliance with this pronouncement (see Note 3 for details).

In June 2001,  the FASB  issued  SFAS No. 142,  "Goodwill  and Other  Intangible
Assets," which we adopted  January 1, 2002.  SFAS No. 142 requires that goodwill
and other intangible assets with indefinite useful lives no longer be amortized,
but instead be tested for  impairment  at least  annually  and written down when
impaired.  SFAS No. 142 requires purchased intangible assets other than goodwill
to be amortized  over their useful live unless these lives are  determined to be
indefinite. In accordance with this Standard, we no longer amortize goodwill and
indefinite life intangible  assets but evaluate their carrying value annually or
when events or circumstances indicate that their carrying value may be impaired.
Assembled  workforce no longer meets the  definition of a  separately-identified
intangible  asset under the provisions of SFAS No. 141,  Business  Combinations,
and the balance of $182,000 was  reclassified as goodwill at January 1, 2002. We
ceased   amortizing  the  goodwill  balance  of  $10.1  million  from  our  2000
acquisition  of  Applications  Partner Inc. as of January 1, 2002. In accordance
with SFAS No. 142, we are required to perform a two-step transitional impairment
review.  We  completed  the first step of this  review by June 30, 2002 with the

                                       19


determination  of the fair  value of our  reporting  units in order to  identify
whether the fair value of each reporting unit is less than its carrying  amount.
In the event that the fair value of the reporting unit is less than the carrying
amount,  the  second  step of the test would be  required  to  determine  if the
carrying value of goodwill  exceeds the implied value. We determined that we did
not have a  transitional  impairment  of  goodwill.  We had no  indefinite  life
intangible  assets as of January 1, 2002.  If  estimates  change,  a  materially
different impairment conclusion could result.

In August 2001,  the FASB issued SFAS No. 144,  "Accounting  for  Impairment  or
Disposal of Long-Lived Assets." This Statement  addresses  financial  accounting
and  reporting for the  impairment of long-lived  assets and for the disposal of
long-lived assets and discontinued operations.  SFAS No. 144 superseded SFAS No.
121,  "Accounting  for the  Impairment of Long-Lived  Assets and for  Long-Lived
Assets to be Disposed  Of," and is effective  for fiscal years  beginning  after
December 15, 2001. The adoption of this Standard on January 1, 2002 did not have
a material impact on our financial position and results of operations.

In November 2001, the FASB announced  Emerging  Issues Task Force ("EITF") Topic
No. D-103,  "Income Statement  Characterization  of Reimbursements  Received for
Out-of-Pocket  Expense  Incurred",  is  required  to  be  applied  in  financial
reporting periods beginning after December 15, 2001. The EITF requires companies
to characterize  reimbursements  received for out-of-pocket expenses as revenues
in the  statement of  operations.  Historically,  we have netted  reimbursements
received  for  out-of-pocket  expenses  against  the  related  expenses  in  the
statement of  operations.  Application  of this EITF requires  that  comparative
financial  statements  for prior  periods  be  reclassified  to comply  with the
guidance.  We adopted this EITF as of January 1, 2002 and have  reclassified our
prior  period  consolidated  financial  statements  to  conform  to the  current
presentation.  The adoption of this EITF did not have a material effect on total
revenues or gross margin  percentages and has no impact on results of operations
as it  required  an  equivalent  increase  to both  revenue and cost of revenue.
Revenue and cost of revenue for the three months  ended June 30, 2001  increased
by $642,000  and  increased  by $1.2  million for the six months  ended June 30,
2001.

In July 2002, the FASB issued SFAS 146,  "Accounting  for Costs  Associated with
Exit or Disposal Activities," which addresses financial accounting and reporting
for costs associated with exit or disposal  activities and supersedes EITF Issue
94-3, "Liability Recognition for Certain Employee Termination Benefits and Other
Costs  to  Exit  an   Activity   (including   Certain   Costs   Incurred   in  a
Restructuring)."  SFAS 146 requires that costs  associated with exit or disposal
activities  be  recognized  when they are incurred  rather than at the date of a
commitment  to an exit or  disposal  plan.  SFAS 146 also  establishes  that the
liability should initially be measured and recorded at fair value. We will adopt
the  provisions of SFAS 146 for exit or disposal  activities  that are initiated
after December 31, 2002.


Other Matters

European  Monetary Union.  On January 1, 1999, 11 of the 15 member  countries of
the European Union  established  fixed  conversion  rates between their existing
sovereign  currencies and the euro.  These countries agreed to adopt the euro as
their common legal currency from that date. The legacy currencies remained legal
tender in these  countries as a denomination of the euro between January 1, 1999
and January 1, 2002.  Beginning on January 1, 2002,  euro-denominated  bills and
coins are now  issued  for cash  transactions.  For a period of up to six months
from this date, both legacy  currencies and the euro were legal tender.  By July
1, 2002, the participating  countries withdrew all legacy currencies and now use
the euro.

We have made the necessary  changes to our internal  business systems to support
transactions  denominated in the euro,  including  establishing euro price lists
for affected countries. We have been transacting in the euro currency since 1999
and have  evaluated the impact the euro has had on our  financial  condition and
results of  operations.  Based on this  evaluation  to date, we currently do not
believe  that  there  has been or will be a  material  impact  on our  financial
condition or results of operations as a result of the euro conversion.

Environmental  Matters.  We are not aware of any issues related to environmental
matters that have, or are expected to have, a material affect on our business.

                                       20


Risk Factors That May Affect Future Results

Our  business,  financial  condition,  operating  results and  prospects  can be
impacted  by a number of factors,  including  but not limited to those set forth
below and  elsewhere  in this  report,  any one of which  could cause our actual
results to differ materially from recent results or from our anticipated  future
results.  Factors that may affect our business,  financial condition and results
of operations include:

Our  quarterly  operating  results may  fluctuate in future  periods and are not
predictable and, as a result,  we may fail to meet expectations of investors and
analysts, causing our stock price to fluctuate or decline. Prior growth rates in
our  revenue  and  operating   results  should  not  necessarily  be  considered
indicative of future  growth or operating  results.  Our operating  results have
fluctuated  in the past and we  anticipate  our future  operating  results  will
continue to fluctuate due to many factors,  some of which are largely beyond our
control. These factors include, but are not limited to, the following:

     o        the industry-wide slow down in IT spending;
     o        general domestic and international economic and political
              conditions;
     o        the discretionary nature of our customers' budget and purchase
              cycles and the absence of long-term customer purchase
              commitments;
     o        the tendency to realize a substantial percentage of our revenue
              in the last weeks, or even days, of each quarter;
     o        the potential for delays or deferrals of customer orders;
     o        the budget cycles of our customers;
     o        the size, complexity and timing of individual transactions;
     o        changes in foreign currency exchange rates and the impact of
              the euro currency;
     o        the length of our sales cycle;
     o        variations in the productivity of our sales force;
     o        the level of software product sold and price competition;
     o        the timing of new software introductions and software enhancements
              by us and our competitors;
     o        the mix of sales by products, software, services and distribution
              channels;
     o        project overruns associated with fixed-price contracts;
     o        acquisitions by us and our competitors;
     o        our ability to develop and market new software products and
              control costs;
     o        the quality of our customer support; and
     o        the level of international sales.

The decision to implement our products is subject to each  customer's  resources
and budget  availability.  Our quarterly sales generally include a mix of medium
sized orders,  along with several large individual  orders, and as a result, the
loss or delay of an individual  large order could have a  significant  impact on
our quarterly operating results and revenue. Our operating expenses are based on
projected revenue trends and are generally fixed. Therefore,  any shortfall from
projected revenue may cause  significant  fluctuations in operating results from
quarter to quarter. As a result of these factors, revenues and operating results
for any quarter are subject to  fluctuations  and are not  predictable  with any
significant  degree of accuracy.  Therefore,  we believe  that  period-to-period
comparisons  of  our  results  of  operations  should  not  be  relied  upon  as
indications  of future  performance.  Moreover,  such  factors  could  cause our
operating  results  in a given  quarter to be below the  expectations  of public
market  analysts and  investors.  In either case,  the price of our common stock
could decline materially.

The  markets in which we operate  are highly  competitive  and we cannot be sure
that we will be able to continue to compete  effectively,  which could result in
lost  market  share  and  reduced  revenue.  The  markets  we serve  are  highly
competitive  and we  expect  competition  to  intensify.  Our  future  financial
performance will depend primarily on the continued growth of the markets for our
software  products  and  services  as well as the  purchase  of our  products by
customers  in these  markets.  If the markets we serve fail to grow or grow more
slowly than we currently  anticipate,  our  business,  financial  condition  and
operating  results  would be harmed.  These  intensely  competitive  markets are
highly fragmented and rapidly changing and there are certain competitors of ours
with  substantially   greater  sales,   marketing,   development  and  financial
resources.  Our present or future  competitors  may be able to develop  software
products  comparable  or superior  to those  offered by us,  offer lower  priced
products  or adapt  more  quickly  than we do to new  technologies  or  evolving
customer requirements.  In order to be successful in the future, we must respond
to technological change, customer requirements and competitors' current software
products and  innovations.  We cannot assure that we will be able to continue to
compete  effectively in our target markets or that future  competition  will not
have a material adverse effect on our business,  financial  condition or results
of operations.  In addition,  current and potential competitors have established
or may  establish  cooperative  relationships  among  themselves  or with  third

                                       21


parties to increase  the  ability of their  products to address the needs of the
markets we serve. Accordingly,  it is possible that new competitors or alliances
among  competitors  may emerge and rapidly  acquire  significant  market  share.
Increased competition may result in price reductions,  reduced gross margins and
loss of market share,  any of which could have a material  adverse effect on our
business, financial condition and results of operations.

We must develop and sell new products to keep up with rapid technological change
in order to achieve future revenue growth and profitability.  The market for our
software  and services is  characterized  by rapid  technological  developments,
evolving industry standards,  changes in customer  requirements and frequent new
product introductions and enhancements. Our ability to continue to sell products
will be dependent upon our ability to continue to enhance our existing  software
and services offerings,  develop and introduce, in a timely manner, new software
products   incorporating   technological   advances   and  respond  to  customer
requirements.  Our future  success  also  depends,  in part,  on our  ability to
execute  on  our  strategy  of  developing  a  framework  for  Business  Process
Management solutions for the ECM market. This strategy may require us to develop
and maintain  relations with  technology  partners.  We may not be successful in
maintaining  these  relationships or in developing,  marketing and releasing new
products  or  new  versions  of  our  products  that  respond  to  technological
developments,  evolving industry standards or changing customer requirements. We
may also  experience  difficulties  that could delay or prevent  the  successful
development,  introduction  and  sale of these  products  and  enhancements.  In
addition,   these  products  and   enhancements  may  not  adequately  meet  the
requirements of the  marketplace  and may not achieve any significant  degree of
market   acceptance.   If  we  fail  to   successfully   maintain  or  establish
relationships  with technology  partners or to execute on our integrated product
solution  strategy,  or if release dates of any future  products or enhancements
are  delayed,  or if these  products  or  enhancements  fail to  achieve  market
acceptance when released, our business operating results and financial condition
could be  materially  harmed.  In the past,  we have  experienced  delays in the
release  dates of  enhancements  and new  releases to our products and we cannot
assure  that we  will  not  experience  significant  future  delays  in  product
introduction. From time to time, our competitors or we may announce new software
products,  capabilities  or  technologies  that have the potential to replace or
shorten the life cycles of our existing software products. We cannot assure that
announcements of currently planned or other new software products will not cause
customers to delay their  purchasing  decisions in anticipation of such software
products,  and such delays could have a material  adverse effect on our business
and operating results.

Protection of our intellectual property and other proprietary rights is limited,
which could result in the use of our  technology by  competitors  or other third
parties. There is risk of third-party claims of infringement, which could expose
us to litigation and other costs.   Our success depends, in part, on our ability
to protect our  proprietary  rights to the  technologies  used in our  principal
products.  We rely on a combination  of copyrights,  trademarks,  trade secrets,
patents,  confidentiality  procedures and contractual  provisions to protect our
proprietary rights in our software products.  We cannot assure that our existing
or future  copyrights, trademarks,  trade secrets, patents or other intellectual
property  rights will have  sufficient  scope or strength to provide  meaningful
protection  or a  commercial  advantage  to us.  In  addition,  the laws of some
foreign  countries do not protect our proprietary  rights to the same extent, as
do the laws of the United  States.  Our  inability  to protect our  intellectual
property may have a material adverse effect on our business, financial condition
and results of operations.

We may, from time to time, be notified that we are infringing  certain patent or
intellectual  property  rights of others.  While there are no  material  actions
currently  pending against us for  infringement  of patent or other  proprietary
rights of third  parties,  we cannot assure that third parties will not initiate
infringement  actions  against  us in the  future.  Combinations  of  technology
acquired through past or future  acquisitions and our technology will create new
software  products  and  technology  that  also  may  give  rise  to  claims  of
infringement. Infringement actions can result in substantial costs and diversion
of  resources,  regardless  of the  merits of the  actions.  If we were found to
infringe upon the rights of others,  we cannot assure that we could redesign the
infringing  products or could obtain  licenses on acceptable  terms,  if at all.
Additionally,  significant  damages for past  infringement  could be assessed or
future litigation relative to any such licenses or usage could occur. An adverse
disposition of any claims or the advent of litigation  arising out of any claims
of infringement  may have a material  adverse effect on our business,  financial
condition and results of operations.

We depend on certain  strategic  relationships  in order to  license third-party
products  and  revenue  related  to these  products  could be at risk if we were
unable to maintain these  relationships.  In order to expand the distribution of
our products and broaden our product  offerings,  we have established  strategic
relationships  with a number of indirect channel partners and other  consultants
that provide marketing and sales  opportunities for us. We have entered into key
formal and  informal  agreements  with other  companies such as IBM Crossworlds,
Microsoft Corporation, SAP AG, Siebel Systems Inc, Sun Microsystems,  Inc., BEA,
and  Verity,  Inc.  Certain of these  agreements  do not have  minimum  purchase
requirements  and/or  are  cancelable  at will.  We  cannot  assure  that  these
companies will not reduce or discontinue  their  relationships  with, or support
of, FileNET and our products. Our failure to maintain these relationships, or to
establish new  relationships in the future,  could harm our business,  financial
condition and results of operations.

                                       22


We currently  license certain  software from third parties,  including  software
that is integrated with internally  developed  software and used in our products
to perform key functions.  In the past, we have had difficulty  renewing certain
licenses.  The failure to continue to maintain  these licenses would prohibit us
from selling  certain  products.  We cannot  assure that such third parties will
remain in business,  that they will continue to support their software  products
or  that  their  software  products  will  continue  to  be  available  to us on
acceptable  terms.  The loss or  inability  to  maintain  any of these  software
licenses  could result in shipment  delays or reductions  in software  shipments
until  equivalent  software  can  be  developed,   identified,   licensed,   and
integrated.  This could adversely  affect our business,  financial  condition or
results of operations.

We must retain and attract key executives and personnel who are essential to our
business,  which  could  result in  increased  personnel  expenses.  Our success
depends to a  significant  degree upon the  continued  contributions  of our key
management, as well as other marketing, technical and operational personnel. The
loss of the services of one or more key employees could have a material  adverse
effect on our operating results.  We also believe our future success will depend
in large part upon our ability to attract and retain  additional  highly skilled
management,  technical, marketing, product development and operational personnel
and consultants. There is competition for such personnel,  particularly software
developers,  professional service consultants and other technical personnel, and
pay scales in the software  industry  have  significantly  increased.  We cannot
assure that in the future we will be successful in attracting and retaining such
personnel.

A  significant  percent of our  revenue is  derived  internationally  and we are
subject  to many risks  internationally,  which  could put our  revenue at risk.
Historically,  we have derived  approximately  25%-30% of our total revenue from
international  sales through our worldwide  network of subsidiaries  and channel
partners.  International business is subject to certain risks including, but not
limited to, the following:

     o        tariffs and trade barriers;
     o        varying technical standards;
     o        political and economic instability;
     o        reduced protection for intellectual property rights in certain
              countries;
     o        difficulties in staffing and maintaining foreign operations;
     o        difficulties in managing foreign distributors;
     o        varying requirements for localized products;
     o        potentially adverse tax consequences;
     o        currency restrictions and currency exchange fluctuations including
              those related to the euro;
     o        the burden of complying with a wide variety of complex foreign
              laws, regulations and treaties;
     o        the possibility of difficulties in collecting accounts receivable;
              and
     o        longer payment cycles.

Any of these  factors  could have a  material  adverse  effect on our  business,
financial condition or results of operations in the future.

If our software  contains  errors we could incur  unplanned  expenses and delays
which could  result in reduced  revenue,  lower  profits and harmful  publicity.
Software and products as complex as those we sell are  susceptible  to errors or
failures,  especially  when first  introduced or when new versions are released.
Our  software  products  are often  intended  for use in  applications  that are
critical to a customer's  business.  As a result,  our customers may rely on the
effective  performance  of our software to a greater  extent than the market for
software products generally. Despite internal testing and testing by current and
potential customers,  new products or enhancements may contain undetected errors
or  performance  problems  that are  discovered  only  after a product  has been
installed  and used by customers.  Errors or  performance  problems  could cause
delays  in  product   introduction   and  shipments  or  could  require   design
modifications,  either  of which  could  lead to a loss in or delay of  revenue.
These  problems  could  cause a diversion  of  development  resources,  harm our
reputation  or result in  increased  service or warranty  costs,  or require the
payment of monetary  damages,  any of which could harm our  business,  operating
results and financial  condition.  While our license  agreements  with customers
typically contain provisions designed to limit our exposure to potential product
liability  claims,  it is possible that such limitation of liability  provisions
may not be effective under the laws of certain jurisdictions.

Our stock price has been and may continue to be volatile causing fluctuations in
the market price of our stock, which would impact shareholder value. The trading
price  of our  common  stock  has  fluctuated  in the  past  and is  subject  to
significant  fluctuations  in response to the following  factors,  among others,
some of which are beyond our control:

     o        variations in quarterly operating results;
     o        fluctuations in our order levels;

                                       23


     o        changes in earnings estimates by analysts;
     o        announcements of technological innovations or new products or
              product enhancements by us or our competitors;
     o        key management changes;
     o        changes in joint marketing and development programs;
     o        developments relating to patents or other intellectual property
              rights or disputes;
     o        developments in our relationships with our customers, resellers
              and suppliers;
     o        our announcements of significant contracts, acquisitions,
              strategic partnerships or joint ventures;
     o        general conditions in the software and computer industries;
     o        fluctuations in general stock market prices and volume, which
              are particularly common among highly volatile securities of
              Internet and software companies; and
     o        other general economic and political conditions.

In recent years, the stock market, in general, has experienced extreme price and
volume  fluctuations  that have affected the market price for many  companies in
industries  similar to ours. Some of these  fluctuations  have been unrelated to
the operating  performance of the affected companies.  These market fluctuations
may decrease the market price of our common stock in the future.

Acquisitions  of  companies or  technologies  may result in  disruptions  to our
business and diversion of management attention,  which could cause our financial
performance to suffer. As part of our business strategy,  we frequently evaluate
strategic acquisition opportunities.  For example, on April 2, 2002, we acquired
certain assets and assumed  certain  liabilities of eGrail,  Inc., a Web content
management company,  for a purchase price of $9.0 million in cash. We anticipate
that our future growth may depend in part on our ability to identify and acquire
complementary  businesses,  technologies or product lines.  Acquisitions involve
significant  risks and could divert  management's  attention from the day-to-day
operations of our ongoing business.  Additionally, such acquisitions may include
numerous other risks, including, but not limited to the following:

     o        difficulties in the integration of the operations, products and
              personnel of the acquired companies;
     o        the incurrence of debt;
     o        liabilities and risks that are not known or identifiable at the
              time of the acquisition;
     o        difficulties in retaining the acquired company's customer base;
              and
     o        the potential loss of key personnel of the acquired company.

If we fail to successfully  manage future acquisitions or fully integrate future
acquired businesses,  products or technologies with our existing operations,  we
may not receive the intended  benefits of the acquisitions and such acquisitions
may harm our business and financial results.

Item 3.  Quantitative and Qualitative Disclosures about Market Risk

Interest Rate Risk

Our exposure to market rate risk for changes in interest rates relates primarily
to our investment  portfolio.  We have not used derivative financial instruments
in our investment portfolio.  We place our investments with high-quality issuers
and,  by  policy,  limit the amount of credit  exposure  to any one  issuer.  We
protect  and  preserve  our  invested  funds by  limiting  default,  market  and
reinvestment risk. Our investments in marketable securities consist primarily of
high-grade  corporate and  government  securities  with  maturities of less than
three years.  Investments purchased with an original maturity of three months or
less are considered to be cash  equivalents.  We classify all of our investments
as available-for-sale.  Available-for-sale securities are carried at fair value,
with unrealized gains and losses,  net of tax, reported in a separate  component
of stockholders' equity.

The following table provides information about our cash and cash equivalents and
our investment portfolio at June 30, 2002 (dollars in thousands):

                                                                          Weighted
                                                                           Average
     Portfolio                                            Balance            Yield   
     Cash and Equivalents-Domestic                    $    30,542             1.81 %
     Cash and Equivalents-International                    46,269             3.05 %
     Short Term Municipals - Taxable                       10,881             2.05 %


                                       24

     Commercial Paper                                       6,045             1.87 %
     Corporate                                              8,462             2.43 %
     Governments/Agencies                                  66,494             2.50 %
       Total                                                                  2.47 %
                                                      $   168,693  


Foreign Currency Fluctuations and Inflation

Our performance  can be affected by changes in foreign  currency values relative
to the U.S. dollar in relation to the Company's revenue and operating  expenses.
As of June 30,  2002,  we had forward  foreign  exchange  contracts  outstanding
totaling  approximately  $1,192,809  in eight  currencies.  These  contracts are
opened on the last business day of the quarter and mature within three months.

Cumulative  other  comprehensive  loss decreased $5.0 million for the six months
ended  June 30,  2002  due to  unrealized  foreign  currency  translation  gains
resulting from the  strengthening of the euro against the U.S. dollar during the
second quarter of 2002.

Management  believes  that  inflation  has not had a  significant  impact on the
prices of our products, the cost of our materials,  or our operating results for
the three and six months ended June 30, 2002 and 2001.


PART II.  OTHER INFORMATION

Item 1.  Legal Proceedings

See Notes to Consolidated Financial Statements.

Item 4.  Submission of Matters to a Vote of Security Holders

(a)  The 2002  Annual  Meeting of  Stockholders  of the Company was held at 9:00
     a.m. on May 22, 2002, in Costa Mesa, California.

(b)  At the annual meeting,  the following six  individuals  were elected to the
     Company's  Board of  Directors,  constituting  all  members of the Board of
     Directors:

      Nominee                     Affirmative Votes         Votes Withheld  
      L. George Klaus                   31,395,051                350,011
      William P. Lyons                  31,395,305                349,757
      Lee D. Roberts                    31,390,443                354,619
      John C. Savage                    31,407,971                337,091
      Roger S. Siboni                   30,550,236              1,194,826
      Theodore J. Smith                 31,307,695                437,367

(c)  The Company's  stockholders  were asked to approve the 2002 Incentive Award
     Plan pursuant to which an aggregate of 1,400,000  shares would be available
     for issuance  hereunder.  This proposal was approved in accordance with the
     following vote of stockholders:

                                                                          Broker
      Votes For            Votes Against         Abstentions           Non-Votes  
      17,875,173               5,706,252              66,770           8,096,867

(d)  The Company's  stockholders  were asked to approve an amendment to the 1998
     Employee  Stock  Purchase Plan (the "1998  Purchase  Plan") to increase the
     number of shares of Common Stock  issuable  under the 1998 Purchase Plan by
     an additional  1,100,000  shares.  This proposal was approved in accordance
     with the following vote of stockholders:

                                                                          Broker
      Votes For            Votes Against         Abstentions           Non-Votes  
     21,948,564                1,635,177              64,424           8,096,897

                                       25



(e)  The Company's  stockholders were asked to ratify the Company's  appointment
     of Deloitte and Touche LLP as  independent  accountants  of the Company for
     the fiscal year ending  December  31, 2002.  This  proposal was approved in
     accordance with the following vote of stockholders:


       Votes For           Votes Against         Abstentions                      
      30,957,296                 743,428              44,338

Item 6.  Exhibits and Reports on Form 8-K

(a)  Exhibits
     The  list of  exhibits  contained  in the  accompanying  Index to
     Exhibits is herein incorporated by reference.

(b)  Reports on Form 8-K
     On April 12,  2002,  the  Registrant  filed a report on
     Form 8-K relating to the  Registrant's  acquisition  of certain  assets and
     certain  liabilities of eGrail,  Inc., which report was amended on June 11,
     2002.

                                       26





                                    SIGNATURE

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, thereunto duly authorized.

                                     FILENET CORPORATION

August 14, 2002 
Date
                           By:      /s/  Sam M. Auriemma                         
                                  Sam M. Auriemma, Senior Vice President, Finance
                                  (Principal Financial and Accounting Officer)
                                  and Chief Financial Officer



                                       27


                                Index to Exhibits


Exhibit
  No.      Exhibit Description

 3.1*      Restated Certificate of Incorporation,  as amended (filed as Exhibit 3.1 to
           Registrant's Form S-4 filed on January 26, 1996; Registration No. 333-00676).

 3.1.1*    Certificate of Amendment of Restated Certificate of Incorporation (filed as
           Exhibit 3.1.1 to Registrant's Form S-4 filed on January 26, 1996; Registration
           No. 333-00676).

 3.2*      Bylaws (filed as Exhibit 3.2 of the Registrant's registration statement on
           Form S-1, filed on July 21, 1987; Registration No. 33-15004).

 4.1*      Form of certificate evidencing Common Stock (filed as Exhibit 4.1 to
           Registrant's registration statement on Form S-1, filed on July 21, 1987;
           Registration No. 33-15004).

 4.2*      Rights Agreement, dated as of November 4, 1988 between FileNET Corporation
           and the First National Bank of Boston, which includes the form of Rights
           Certificate as Exhibit A and the Summary of Rights to Purchase Common Shares
           as Exhibit B (filed as Exhibit 4.2 to Registrant's registration statement on
           Form S-4 filed on January 26, 1996; Registration No. 333-00676).

 4.3*      Amendment One dated July 31, 1998 and Amendment Two dated November 9, 1998 to
           Rights Agreement dated as of November 4, 1988 between FileNET Corporation and
           BANKBOSTON,  N.A. formerly known as The First National Bank of Boston (filed
           as Exhibit 4.3 to Registrant's Quarterly Report on Form 10-Q for the quarter
           ended September 30, 1998).

4.4*       Amendment Three dated November 30, 2001 to Rights Agreement dated as of
           November 4, 1988 between FileNET Corporation and Equiserve Trust Company,  N.A.,
           successors to BANKBOSTON,  N.A. (filed as Exhibit 4.4 to Registrant's Annual
           Report on Form 10-K filed for the year ended  December  31, 2001).

10.1*      Second Amended and Restated Credit Agreement  (Multi-currency)  by and between
           the Registrant and Bank of America National Trust and Savings Association dated
           June 30, 1999,  effective June 30, 1999 (filed as Exhibit 10.1 to Registrant's
           Quarterly  Report on Form 10-Q for the quarter ended June 30, 1999) as amended
           by a Waiver and First  Amendment to Credit  Agreement  dated as of June 29, 2001
           and by a letter amendment dated as of April 5, 2002.

10.1.1*    Waiver and First  Amendment to Credit  Agreement  (Multi-currency)  by and
           between the Registrant and Bank of America, N.A., formerly known as Bank of
           America National Trust and Savings Association, dated June 29, 2001, effective
           June 29, 2001 (filed as Exhibit 10.1 to Registrant's Annual Report on Form 10-K
           filed for the year ended December 31, 2001).

10.1.2     Letter amendment dated as of April 5, 2002 and Third Amendment to Credit
           Agreement (Multi-currency) by and between the Registrant and Bank of
           America, N.A., dated as of June 28, 2002.

10.2*+     Amended and Restated 1995 Stock Option Plan of FileNET (filed as Exhibit 99.1
           to Registrant's registration statement on Form  S-8 filed on October 15, 2001;
           Registration No. 333-71598).

10.3*+     Second Amended and Restated 1986 Stock Option Plan of FileNET Corporation,
           together with the forms of Incentive Stock Option Agreement and Non-Qualified
           Stock Option Agreement (filed as Exhibits 4(a), 4(b) and 4(c), respectively,
           to the Registrant's registration statement on Form S-8, filed on June 10, 1992;
           Registration No. 33-48499), the first Amendment thereto (filed as Exhibit 4(d)
           to the Registrant's registration statement on Form S-8, filed on October 4, 1993;
           Registration No. 33-69920), and the Second Amendment thereto (filed as
           Appendix A to the Registrant's Definitive Proxy Statement on Schedule 14A for
           the Registrant's 1994 Annual Meeting of Stockholders, filed on April 29, 1994).

10.4*+     Non-Statutory Stock Option Agreement(with Notice of Grant of Stock Option and
           Special Addendum) between Registrant and Mr. Lee Roberts (filed as Exhibit 99.17
           to  Registrant's registration statement on Form S-8 filed on August 20, 1997).

10.5*+     Non-Statutory Stock Option Agreement (with Notice of Grant of Stock Option
           and Special Addendum) between Registrant and Mr. Ron Ercanbrack (filed as
           Exhibit 99.19 to Registrant's registration statement on Form S-8 filed on
           August 20, 1997).

10.6*+     Amended and Restated FileNET Corporation 1998 Employee Stock Purchase Plan
          (filed as Appendix B to  Registrant's  Definitive  Proxy Statement on Schedule
           14A, for the Registrant's 2002 Annual Meeting of Stockholders, filed on
           April 18, 2002).

10.7*+     FileNET Corporation International Employee Stock Purchase Plan (filed as
           Appendix C to Registrant's Definitive Proxy Statement on Schedule 14A,for the
           Registrant's 2002 Annual Meeting of Stockholders, filed on April 18, 2002).

                                       28


10.8*      Lease between the Registrant and C. J. Segerstrom and Sons for the
           headquarters of the Company, dated September 1, 1999 (filed as
           Exhibit 10.23 to Registrant's Quarterly Report on Form 10-Q for the quarter
           ended September 30, 1999).

10.9*      Asset Purchase Agreement between the Registrant and Application Partners, Inc.
           dated May 18, 2000 (filed as Exhibit 10.24 to Registrant's Quarterly Report on
           Form 10-Q for the quarter ended June 30, 2000).

10.10*+    Written Compensation Agreement and Non-Statutory Stock Option Agreement(with
           Notice of Grant of Stock Option and Special Addendum) between Registrant and
           Mr. Sam Auriemma (filed as Exhibit 99.1 and 99.2 to Registrant's registration
           statement on Form S-8, filed on April 20, 2001; Registration No. 333-59274).

10.11*     Asset Purchase Agreement, dated April 2, 2002 by and between 3565 Acquisition
           Corporation and eGrail, Inc. (filed as Exhibit 10.1 to Registrant's Current
           Report on Form 8-K, filed on April 12, 2002).

10.12      Secured Promissory Note between Registrant and Mr. Lee D Roberts, dated
           June 14, 2002.

10.13      Option Exchange Agreement between Registrant and Mr. Ron L. Ercanbrack, dated
           May 22, 2002, together with form of Incentive Stock Option Agreement and Grant
           Notice.

10.14      The 2002 Incentive Award Plan, as approved by stockholders at the Registrant's
           Annual Meeting on May 22, 2002, together with the forms of Incentive  Option
           Agreement and Non-Qualified Stock Option Agreement for Independent Directors.

           * Incorporated herein by reference
           + Management contract, compensatory plan or arrangement


                                       29


                                                                   EXHIBIT 10.1.2

                          [Bank of America Letterhead]
                            [Office of Kevin McMahon]


April 10, 2002






Ms. Behshid Amini-Rad
Manager Treasury Operations
Filenet Corporation
3565 Harbor Blvd.
Costa Mesa, CA  92626-1420

         Re: Extension of Bank Guarantee

Dear Behshid:

     At  your  request,  Bank  of  America,  N.A.,  did  not  send a  notice  of
non-renewal  which could have been sent April 5, 2002,  with  respect to Bank of
America's Guarantee #851271 issued to Engels-Hollandse  Beleggingstrust  N.V. as
beneficiary (the "Guarantee") on July 6, 2000 in the amount of EUR 106,000.  The
consequence of not sending that notice was to permit the automatic  extension of
the expiry date of the Guarantee from July 6, 2002, to July 6, 2003.

     The  Guarantee  was issued  pursuant to that  certain  Amended and Restated
Credit  Agreement  (Multicurrency)  dated as of June 30,  1999,  as amended by a
Waiver and First  Amendment to Credit  Agreement  dated as of June 29, 2001 (the
"Credit  Agreement")  to which we are both  parties.  Section  2.06(b)(i) of the
Credit  Agreement states that each Bank Guarantee shall expire no later than the
Final  Maturity  date  which in  respect of Bank  Guarantees  is June 28,  2003.
Notwithstanding  Section  2.06(b)(i) Bank of America  permitted the extension of
the  Guarantee to July 6, 2003,  at your  request,  and both Bank of America and
Filenet  Corporation  agree that Section  2.06(b)(i) of the Credit  Agreement is
hereby  amended  solely  to  permit  the  extension  of the  expiry  date of the
Guarantee to July 6, 2003.  Except as amended hereby,  all terms,  covenants and
provisions of the Credit Agreement are and shall remain in full force and effect
and constitute the legal, valid and binding  obligations of Filenet  Corporation
enforceable against it in accordance with its terms.








[Official 2000-2004 Olympic Sponsor logo]




page 2

     Please  confirm your  acknowledgement  and  agreement  to the  foregoing by
countersigning and returning a copy of this letter. As always, we are pleased to
assist you.


                                                  Very truly yours,

                                                  Bank of America, N.A.


Acknowledged and agreed:
Filenet Corporation
                                                  By:      /s/ Kevin M. McMahon     


By:      /s/ Sam M. Auriemma                      Name:    Kevin M. McMahon         


Name:    Sam M. Auriemma                          Title:   Managing Director        


Title:   Sr. Vice President and CFO  




By:      /s/ Lee D. Roberts          


Name:    Lee D. Roberts              


Title:   Chairman and CEO            


Date:  April ___, 2002



                       THIRD AMENDMENT TO CREDIT AGREEMENT


     THIS THIRD AMENDMENT TO CREDIT  AGREEMENT (this  "Amendment"),  dated as of
June  28,  2002,  is  entered  into  by and  between  FILENET  CORPORATION  (the
"Company") and