April 5, 2006 - RECLASSIFICATION OF 2005 SEGMENTS - 8-K: Current report filing

Exhibit 99.1

SEI INVESTMENTS COMPANY

Reclassification of 2005 Segments due to Business Segment Restructuring


	As Reported 2005 First Qtr		Reclassification		2005 First Qtr		As Reported 2005 Second Qtr		Reclassification		2005 Second Qtr		As Reported 2005 Third Qtr		Reclassification		2005 Third Qtr
Private Banking & Trust
Investment processing fees	59,206				59,206		58,510				58,510		54,952				54,952
Fund Processing fees	4,591		(4,084	)	507		4,493		(4,056	)	437		4,283		(3,895	)	388
Investment management fees	8,584				8,584		8,544				8,544		8,558				8,558

Revenues	72,381		(4,084	)	68,297		71,547		(4,056	)	67,491		67,793		(3,895	)	63,898
Expenses:
Operating and development	36,449		(1,384	)	35,065		36,375		(1,309	)	35,066		35,831		(1,330	)	34,501
Sales and marketing	9,215		(1,607	)	7,608		9,298		(2,138	)	7,160		8,380		(2,108	)	6,272

Operating Profit	26,717		(1,093	)	25,624		25,874		(609	)	25,265		23,582		(457	)	23,125
Profit Margin	36.9	%			37.5	%	36.2	%			37.4	%	34.8	%			36.2	%
Investment Advisors
Revenues	48,723		(345	)	48,378		49,340		(502	)	48,838		53,142		(617	)	52,525
Expenses:
Operating and development	16,534		(1,093	)	15,441		17,001		(1,243	)	15,758		18,076		(1,377	)	16,699
Sales and marketing	6,287		(460	)	5,827		6,399		(644	)	5,755		6,088		(558	)	5,530

Operating Profit	25,902		1,208		27,110		25,940		1,385		27,325		28,978		1,318		30,296
Profit Margin	53.2	%			56.0	%	52.6	%			56.0	%	54.5	%			57.7	%
Enterprises
Revenues	20,235		9,523		29,758		20,700		11,034		31,734		22,004		11,559		33,563
Expenses:
Operating and development	5,921		5,140		11,061		6,293		5,599		11,892		6,796		6,176		12,972
Sales and marketing	4,927		4,330		9,257		5,068		4,381		9,449		5,487		4,443		9,930

Operating Profit	9,387		53		9,440		9,339		1,054		10,393		9,721		940		10,661
Profit Margin	46.4	%			31.7	%	45.1	%			32.8	%	44.2	%			31.8	%
Money Managers
Revenues	20,144		4,084		24,228		21,230		4,056		25,286		22,707		3,895		26,602
Expenses:
Operating and development	13,325		1,384		14,709		14,392		1,309		15,701		15,716		1,326		17,042
Sales and marketing	3,331		1,436		4,767		3,465		2,080		5,545		3,629		2,001		5,630

Operating Profit	3,488		1,264		4,752		3,373		667		4,040		3,362		568		3,930
Profit Margin	17.3	%			19.6	%	15.9	%			16.0	%	17.3	%			14.8	%
Investments in New Businesses
Revenues	24,198		(9,178	)	15,020		27,263		(10,532	)	16,731		28,013		(10,942	)	17,071
Expenses:
Operating and development	22,198		(4,047	)	18,151		23,019		(4,356	)	18,663		23,214		(4,795	)	18,419
Sales and marketing	8,136		(3,699	)	4,437		8,981		(3,679	)	5,302		8,930		(3,778	)	5,152

Operating Loss	(6,136	)	(1,432	)	(7,568	)	(4,737	)	(2,497	)	(7,234	)	(4,131	)	(2,369	)	(6,500	)
Profit Margin	-25.4	%			-50.4	%	-17.4	%			-43.2	%	-33.8	%			-38.1	%


	As Reported 2005 Fourth Qtr		Reclassification		2005 Fourth Qtr		As Reported 2005 YTD Dec		Reclassification		2005 YTD Dec
Private Banking & Trust
Investment processing fees	57,511				57,511		230,179				230,179
Fund Processing fees	3,928		(3,646	)	282		17,295		(15,681	)	1,614
Investment management fees	8,650				8,650		34,336				34,336

Revenues	70,089		(3,646	)	66,443		281,810		(15,681	)	266,129
Expenses:
Operating and development	37,191		(1,173	)	36,018		145,846		(5,196	)	140,650
Sales and marketing	8,978		(1,895	)	7,083		35,871		(7,748	)	28,123

Operating Profit	23,920		(578	)	23,342		100,093		(2,737	)	97,356
Profit Margin	34.1	%			35.1	%	35.5	%			36.6	%
Investment Advisors
Revenues	54,447		(765	)	53,682		205,652		(2,229	)	203,423
Expenses:
Operating and development	18,760		(1,314	)	17,446		70,371		(5,027	)	65,344
Sales and marketing	5,963		(562	)	5,401		24,737		(2,224	)	22,513

Operating Profit	29,724		1,111		30,835		110,544		5,022		115,566
Profit Margin	54.6	%			57.4	%	53.8	%			56.8	%
Enterprises
Revenues	24,738		12,220		36,958		87,677		44,336		132,013
Expenses:
Operating and development	6,568		6,659		13,227		25,578		23,574		49,152
Sales and marketing	6,126		5,108		11,234		21,608		18,262		39,870

Operating Profit	12,044		453		12,497		40,491		2,500		42,991
Profit Margin	48.7	%			33.8	%	46.2	%			32.6	%
Money Managers
Revenues	23,514		3,642		27,156		87,595		15,677		103,272
Expenses:
Operating and development	15,341		1,175		16,516		58,774		5,194		63,968
Sales and marketing	3,940		1,745		5,685		14,365		7,262		21,627

Operating Profit	4,233		722		4,955		14,456		3,221		17,677
Profit Margin	18.0	%			18.2	%	16.5	%			17.1	%
Investments in New Businesses
Revenues	30,799		(11,451	)	19,348		110,273		(42,103	)	68,170
Expenses:
Operating and development	24,954		(5,347	)	19,607		93,385		(18,545	)	74,840
Sales and marketing	10,574		(4,396	)	6,178		36,621		(15,552	)	21,069

Operating Loss	(4,729	)	(1,708	)	(6,437	)	(19,733	)	(8,006	)	(27,739	)
Profit Margin	-15.4	%			-33.3	%	-17.9	%			-40.7	%

SEI INVESTMENTS COMPANY

Reclassification of 2005 Segments due to Business Segment Restructuring


	As Reported 2005 First Qtr		Reclassification	2005 First Qtr		As Reported 2005 Second Qtr		Reclassification	2005 Second Qtr		As Reported 2005 Third Qtr		Reclassification	2005 Third Qtr
Consolidated:
Revenues	185,681			185,681		190,080			190,080		193,659			193,659
Expenses:
Operating and development	94,427			94,427		97,080			97,080		99,633			99,633
Sales and marketing	31,896			31,896		33,211			33,211		32,514			32,514

Operating profit	59,358			59,358		59,789			59,789		61,512			61,512
Profit margin	32.0	%		32.0	%	31.5	%		31.5	%	31.8	%		31.8	%
General and administrative	7,729			7,729		9,390			9,390		8,212			8,212

Income before interest and taxes	51,629			51,629		50,399			50,399		53,300			53,300
Operating margin	27.8	%		27.8	%	26.5	%		26.5	%	27.5	%		27.5	%
Equity in LSV	15,226			15,226		17,636			17,636		20,956			20,956
Net gain (loss) on investments	427			427		(78	)		(78	)	(130	)		(130	)
Interest income	1,976			1,976		1,784			1,784		1,979			1,979
Interest expense	(425	)		(425	)	(377	)		(377	)	(369	)		(369	)
Other income											941			941

Income before taxes	68,833			68,833		69,364			69,364		76,677			76,677
Tax provision	25,124			25,124		25,180			25,180		27,481			27,481

Net income	43,709			43,709		44,184			44,184		49,196			49,196

Diluted earnings per share	0.42			0.42		0.43			0.43		0.48			0.48

Diluted shares outstanding	104,695			104,695		103,391			103,391		102,595			102,595

Basic earnings per share	0.43			0.43		0.44			0.44		0.49			0.49

Basic shares outstanding	101,776			101,776		100,786			100,786		99,814			99,814


	As Reported 2005 Fourth Qtr		Reclassification	2005 Fourth Qtr		As Reported 2005 YTD Dec		Reclassification	2005 YTD Dec
Consolidated:
Revenues	203,587			203,587		773,007			773,007
Expenses:
Operating and development	102,814			102,814		393,954			393,954
Sales and marketing	35,581			35,581		133,202			133,202

Operating profit	65,192			65,192		245,851			245,851
Profit margin	32.0	%		32.0	%	31.8	%		31.8	%
General and administrative	8,567			8,567		33,898			33,898

Income before interest and taxes	56,625			56,625		211,953			211,953
Operating margin	27.8	%		27.8	%	27.4	%		27.4	%
Equity in LSV	21,000			21,000		74,818			74,818
Net gain (loss) on investments	(132	)		(132	)	87			87
Interest income	2,628			2,628		8,367			8,367
Interest expense	(353	)		(353	)	(1,524	)		(1,524	)
Other income	567			567		1,508			1,508

Income before taxes	80,335			80,335		295,209			295,209
Tax provision	29,080			29,080		106,865			106,865

Net income	51,255			51,255		188,344			188,344

Diluted earnings per share	0.50			0.50		1.83			1.83

Diluted shares outstanding	101,872			101,872		103,138			103,138

Basic earnings per share	0.52			0.52		1.88			1.88

Basic shares outstanding	99,105			99,105		100,371			100,371

Form: 8-K

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