Exhibit 99.3

UNITED STATES BANKRUPTCY COURT
WESTERN DIVISION OF MASSACHUSETTS

Case: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit: Corporate (1)

CHAPTER 11 MONTHLY OPERATING REPORT

FOR MONTH ENDING May 31, 2004

Comes Now, divine, inc. et. al. - Corporate Business

Debtor-In-Possession, and hereby submits its Monthly Operating Report for the period commencing May 1, 2004 and ending May 31, 2004 as shown by the report and exhibits consisting of 16 pages and contain-ing the following, as indicated:

ý		Monthly Reporting Questionnaire (Attachment 1)
ý		Comparative Balance Sheets (Forms OPR-1 & OPR-2)
ý		Summary of Accounts Receivable (Form OPR-3)
ý		Schedule of Post-petition Liabilities (Form OPR-4)
ý		Income Statement (Form OPR-5)
ý		Statement of Sources and Uses of Cash (Form OPR-6)

I declare under penalty of perjury that this report and all attachments are true and correct to the best of my knowledge and belief.

Date:	June 19, 2004		DEBTOR (S)-IN-POSSESSION

		By:	/s/ James Boles
			(Signature)

		Name & Title:				James Boles
						(Print or type)
						Liquidating CEO
		Address:		4225 Naperville Rd #400
				Lisle, IL 60532
		Telephone No.:			(630) 799-3879

Notes:

(1) Prior to the July 2003 Monthly Operating Reports submitted to the US Trustee (as revised), the “Software” business unit and the “Corporate” business unit have been reported on a combined basis, consistent with the internal Company reporting. On May 14th, the Company sold substantially all of its assets through a court approved 363 sale. Beginning in July 2003, at the request of the US Trustee, separate Monthly Operating Reports are being prepared for all three business units including: Hosting, Software and Corporate. As these reports are being prepared subsequent to the May 14th 363 sale, the “Software” and “Hosting” business unit Monthly Operating Reports reflect virtually no activity.

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit - Corporate ¹

Monthly Reporting Questionnaire - Question #1

May 31, 2004

Name

Title

Paydate

Gross Pay

Taxes

Deductions

Net

Tax Due

Tax Paid

Date Paid

No executives were paid in May

—

Notes:

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit - Corporate (1)

Monthly Reporting Questionnaire - Question #2

May 31, 2004

Type of Coverage	Carrier Name	Policy Number	Coverage Amounts			Expiration Date	Date Coverage Paid Through	Premium Amounts

Property	St. Paul Fire and Marine Ins. Co.	TE08500273	$	200,000	Loss Limit	8/18/2004	8/18/2004	$	5,000.00
			$	200,000	Quake
			$	200,000	Flood
			$	2,000,000	Newly Acquired Property (180 days) Building
			$	1,000,000	Newly Acquired Property (180 days) Personal
			1MM or 25%		Debris Removal
			$	25,000	Deferred Payment
			$	50,000	Accounts Receivable
			$	50,000	Valuable Papers and Records
			$	50,000	Fine Arts
			$	150,000	Property In Transit With Worldwide Coverage Extension
			$	100,000	Unscheduled Locations
			$	25,000	Radio Active Contamination
			$	25,000	Pollution Clean Up and Removal - Current Limit
			$	25,000	Outdoor Property “Specified Perils” - Current Limit
			$	25,000	Rewards - Reporting of Illegal Acts
			$	20,000	Money & Securities (Inside Limit)
			$	10,000	Money & Securities (Outside Limit)
			$	25,000	Personal Belongings
			$	100,000	Spoilage
			$	10,000	Employee Dishonesty
			$	10,000	Catastrophic Allowance
			$	25,000	Depositors Forgery
			$	25,000	Inventory and Appraisals
			$	10,000	Endangered Property
			$	25,000	Contract Penalties
			$	50,000	Off Premised Utility Services
			$	25,000	Property In Transit

General Liability	St. Paul Fire and Marine Ins. Co.	TE08500273	$	2,000,000	General Aggregate Per Location	8/18/2004	8/18/2004	$	5,000.00
			$	1,000,000	Products/Completed Operations Aggregate
			$	1,000,000	Each Occurrence
			$	1,000,000	Fire Damage Leagal Liability, Any One Fire
			$	10,000	Medical Expenses Limit - Any One Person
					Personal and Advertising Injury - EXCLUDED

					*Employee Benefit (Claims-Made)*
			$	1,000,000	Each Claim
			$	3,000,000	Aggregate Limit

			36390			Retro Date

Auto	St. Paul Fire and Marine Ins. Co.	TE08500273	$	1,000,000		Any Auto - Liability - Includes Hired/Non-Owned	8/18/2004		8/18/2004	$	1,500.00

Worker Compensation	St. Paul Fire and Marine Ins. Co.	WVA 8502193	Statutory			Workers Compensation	8/18/2004		8/18/2004	$	2,850.00
					*Employers Liability*
			$	500,000	Bodily Injury By Accident Each Accident
			$	500,000	Bodily Injury By Disease Policy Limit
			$	500,000	Bodily Injury By Disease Each Employee

Directors & Officers	Illinois National Insurance Co.	561-50-64	$	10,000,000	Policy Limit		2/25/2004	(2)	2/25/2004	$	1,493,000.00	(2)

Excess Directors & Officers	Indian Harbor Insurance Company	ELU 83471-02	$	10,000,000	Policy Limit - $10,000,000 X $10,000,000		2/25/2004	(2)	2/25/2004	$	1,327,405.00	(2)

Directors & Officers	Illinois National Insurance Co.	8737120	$	10,000,000	Policy Limit		7/12/2004		7/12/2004	$	525,000.00

Excess Directors & Officers 2-Year Discovery divine, inc.	St. Paul Insurance Company	512CM0289	$	5,000,000	Policy Limit - $5,000,000 P/O $10,000,000 X $10,000,000		7/12/2004		7/12/2004	$	173,155.00

Excess Directors & Officers 2-Year Discovery divine, inc.	Lloyds	FD0100559	$	5,000,000	Policy Limit - $5,000,000 P/O $10,000,000 X $10,000,000		7/12/2004		7/12/2004	$	178,869.00

Excess Directors & Officers 2-Year Discovery divine, inc.	Federal Insurance Company	7023-24-49	$	10,000,000	Policy Limit - $10,000,000 X $20,000,000		7/12/2004		7/12/2004	$	199,506.00

Directors & Officers Run-Off Open Market	Genesis	YXB002374	$	15,000,000	Policy limit		10/18/2007		10/18/2007	$	650,000.00

Directors & Officers Run-Off Eprise	AIG	860-87-64	$	5,000,000	Policy Limit		12/5/2007		12/5/2007	$	262,860.00

Directors & Officers Run-Off Eprise	Executive Risk	8165-37-67	$	5,000,000	Policy Limit - $5,000,000 X $5,000,000		12/5/2007		12/5/2007	$	255,404.00

Directors & Officers
Run-Off
Eprise

SPMI(London)

DOE2000597

5,000,000

Policy Limit - $5,000,000 X $10,000,000

12/5/2007

157,381.00

Directors & Officers
Run-Off
Eprise

Gulf Insurance Company

GA0499927

5,000,000

Policy Limit - $5,000,000 X $15,000,000

12/5/2007

102,039.00

Directors & Officers
Run-Off
Delano

Chubb Insurance Company of Canada

8160-1536

5,000,000

Policy Limit

7/31/2008

506,250.00

Directors & Officers
Run-Off

ACE INA

DOX 007717

10,000,000

Policy Limit - $10,000,000 X $5,000,000

7/31/2008

364,500.00

Total

6,209,719.00

Notes:

(2) Coverage expired February 25, 2004 and was not renewed.

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit - Corporate (1)

Monthly Reporting Questionnaire - Question #3

May 31, 2004

Bank Accounts

	Operating		Control Disbursement			Escrow Account Pledge Funds			Rowecom(2)		Flexible Benefit		Capital Account		Escrow Account		Total

Bank Name:	LaSalle Bank N.A.		LaSalle Bank N.A.			LaSalle Bank N.A.			LaSalle Bank N.A.		Commerce Bank		CITCO		Citizens Bank
	G/L 10020		G/L 10200			10110			N/A		G/L 10010		G/L 10010		G/L 10045

From	divine, inc.		divine, inc.			divine, inc.			divine, inc.		Digital Archaeology Corp.		Latin America Econet Works		Mintz Levin & Warner Stevens & Dolby as Escrow Agents for Enivid a.k.a. Divine

Account Number:	5800146796		5590036975			600119.1			400622.1		590825448		0012-614946-300		113551-665-8

Beginning Book Balance:	370,120.32		$	3,500,464.01		$	1,585,307.26		$	2,139,665.82	$	3,632.48	$	666,263.85	$	50,453,655.80	58,719,109.54

Plus:
Deposits	0.00		189,951.54			743.50			0.00		0.00		$	0.00	$	52,990.00	$	243,685.04

Less:
Disbursements	0.00		(532,591.30		)	(302.50		)	0.00		0.00		$	0.00	$	0.00	$	(532,893.80	)

Other:
Transfers In (Out)	0.00		0.00			0.00			0.00		0.00		$	0.00	$	0.00	0.00

Ending Book Balance	$	370,120.32	$	3,157,824.25		$	1,585,748.26		$	2,139,665.82	$	3,632.48	$	666,263.85	$	50,506,645.80	$	58,429,900.78

Notes:

(2) Although the account is styled divine, inc., the account contains money for payments for subscriptions from RoweCom customers (money required to be held in escrow until paid to publishers for subscriptions). Throughout the bankruptcy the only disbursements made from the account have been made pursuant to court orders obtained in the RoweCom Bankruptcy. Account is not included on Divine’s financial statements.

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit - Corporate(1)

Monthly Reporting Questionnaire - Question #4

May 31, 2004

Vendor Name	Check # or ACH Designation	Date of Payment	Check or ACH Amount
Goodmans, LLP	wire	38132	8,115.94
Jenner & Block, LLC	wire	38132	66,610.19
Latham & Watkins LLP	wire	38132	11,648.09
Looney & Grossman	wire	38132	49,729.75
Mintz,Levin,Cohn,Glovsky&Popeo	wire	38132	68,901.81
Riley & Esher LLP	wire	38132	19,010.25
Stewart F. Grossman	wire	38132	56,096.07
Transwestern Commercial Serv.	wire	38132	162.00
Warner, Stevens & Doby, LLP	wire	38132	39,432.91
Woodway Associates, LLC	wire	38132	146,286.08
Payments to Professionals			465,993.09

Prepetition Payments			0.00

Notes:

(1) Software consists of the following 39 debtors:

divine, inc., Eshare Corporation, Open Market, Inc, Viant Corporation, Delano Technology Corp.,

divine Technology Ventures, iCentral, Inc., Inventions, Inc., divine/Emicon, inc.,

SageMaker, Inc., Waypoint Software Corporation, Perceptual Robotics, Inc.,

divine Global Services, Inc., eprise Corporation, Denalii, Inc., Melita Finance, Inc.,

SM1 Holding Corp., Retrieval Technologies, Inc., divine international, inc.,

divine software, inc., Opinionware.com, Inc., Melita Intellectual Property, Inc.

smallwonders software!, inc., Open Market Securities Corporation, Futuretense Corporation, RWT Corporation,

LOTN, Inc., Eprise Securities Corp., SageMaker (Europe), Inc., Global Recall, Inc., databites, inc.,

divine interVentures, inc., divine Ireland, Folio Corporation, Venture Capital Unlimted Acquisition Sub, Inc.,

divine Synchrony Communications, Inc., Softmetric, Inc., air divine, inc., SM2 Holding Corp.

COMPARATIVE BALANCE SHEETS

Case Name: divine, inc. et. al.
Case Number: 03-11472-JNF (Jointly Administered)
Business Unit: Corporate(1)		Month Ended:
FORM OPR-1

	28-Feb-04	31-Mar-04	30-Apr-2004		31-May-2004

ASSETS

CURRENT ASSETS

Cash	54,700,068.72	56,896,392.55	56,579,443.72		56,287,588.96
Restricted cash	3,262,637.84	2,139,665.82	0.00	(2)	0.00
Accounts Receivable, Net (OPR-3)
Prepaid expenses and deposits	5,659,947.49	5,659,947.49	5,659,947.49		5,659,947.49
Investments	2,476,668.12	0.00	0.00		0.00
Other	923,766.00	923,765.79	923,765.79		923,765.79

TOTAL CURRENT ASSETS	67,023,088.17	65,619,771.65	63,163,157.00		62,871,302.24

PROPERTY, PLANT AND EQUIPMENT, AT COST	180,012.00	180,012.00	180,012.00		180,012.00

Less Accumulated Depreciation	0.00	0.00	0.00		0.00

NET PROPERTY, PL, Prepetition Payments	180,012.00	180,012.00	180,012.00		180,012.00

Goodwill
OTHER ASSETS	435,619.00	435,619.00	435,619.00		435,619.00

TOTAL ASSETS	67,638,719.17	66,235,402.65	63,778,788.00		63,486,933.24

(2) Previously included $2,139,665.82 of restricted cash held in divine, inc.’s name but related to the creditors of RoweCom, Inc.; this account is not included on divine’s books and records and should not be included in assets of estate.

COMPARATIVE BALANCE SHEETS

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit: Corporate(1)

FORM OPR-2

Month Ended:	28-Feb-04	31-Mar-04	30-Apr-04	31-May-04

LIABILITIES

POST PETITION LIABILITIES	2,319,674.00	2,467,581.00	1,942,505.13	1,975,092.75

Priority Debt	2,316,189.00	2,316,189.00	2,316,189.00	2,316,189.00
Unsecured Debt	23,623,323.00	23,623,323.00	23,623,323.00	23,623,323.00

TOTAL PRE-PETITION LIABILITIES	25,562,343.13	25,939,512.00	25,939,512.00	25,939,512.00

TOTAL LIABILITIES	27,882,017.13	28,407,093.00	27,882,017.13	27,914,604.75

DEFERRED REVENUE	—	—	—	—
FACILITIES IMPAIRMENT	—	—	—	—

INTERCOMPANY/SUBSIDIARY EQUITY	39,756,702.04	37,828,309.65	35,896,770.87	35,572,328.49

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	67,638,719.17	66,235,402.65	63,778,788.00	63,486,933.24

Notes:

Cash secured letters of credit (which are not included above) are:

January 31, 2004	$	1,478,278
February 29, 2004	$	1,478,278
March 31, 2004	0
Arpil 30, 2004	0
May 31, 2004	0

All Letters of Credit have been drawn and the previously restricted/pledged monies will be released by the bank upon a court motion being filed.

SUMMARY OF ACCOUNTS RECEIVABLE

Case Name: divine, inc. et. al.			FORM OPR-3
Case Number: 03-11472-JNF (Jointly Administered)			Rev 7/92
Business Unit: Corporate (1)
FORM OPR-3
	Month Ended	31-May-04

Total

Current

0-30 Days

31-60 Days

61-90 Days

Over 90 Days

1/31/2004

—

Allowance for doubtful accounts

—

2/29/2004

—

Allowance for doubtful accounts

—

3/31/2004

—

Allowance for doubtful accounts

—

4/30/2004

—

Allowance for doubtful accounts

—

5/31/2004

—

Allowance for doubtful accounts

—

Notes:

divine, inc. et al

Schedule of Post Petition Liabilities (FORM OPR-4)

Business Unit: Corporate (1)

May 31, 2004

	Date Incurred	Date Due	Total Due		Future Due	0-30 Days	31-60 Days	61-90 Days	Over 90 Days

Taxes Payable

Income taxes:
Franchise taxes		2004	749,923.00		749,923.00	—	—	—	—
Property taxes - real		2004	—		—	—	—
Property taxes - personal		2004	279,750.00		279,750.00	—	—	—	—
Sales and use taxes		2004	—		—	—	—	—	—

Employment taxes:
Federal Income Tax			—		—	—	—	—	—
FICA - Employers			—		—	—	—	—	—
FICA - Employees			—		—	—	—	—	—
Medicare - Employer			—		—	—	—	—	—
Medicare - Employee			—		—	—	—	—	—
Federal Unemployment Tax			—		—	—	—	—	—
State Income Tax			—		—	—	—	—	—
State Unemployment Tax	10/31/03		73,777.00		—	—	—	—	73,777.00

Other taxes			—		—	—	—	—	—

Total Taxes Payable			1,103,450.00		1,029,673.00	—	—	—	73,777.00

Postpetition Secured Debt			—		—	—	—	—	—
Postpetition Unsecured Debt			—		—	—	—	—	—
Accrued Interest Payable			—		—	—	—	—	—

Trade Accounts Payable & Other

Corporate Accounts Payable *			289,615.52		266,176.65	—	—	—	23,438.87
Corporate Salary & Benefits Accrual			—		—	—	—	—	—
Corporate Professional Fee Accrual			584,485.00		584,485.00	—	—	—	—
Corporate Due to Acquirers			(2,457.77	)	—	—	2,100.78	5,735.58	(10,294.13	)

TOTALS			1,975,092.75		1,880,334.65	—	—	—	97,215.87

* See attached Schedule

Notes:

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Attached Schedule of Post Petition Liabilities (FORM OPR-4)

Business Unit: Corporate (1)

May 31, 2004

Vendor Name	Total Due Date	Future Due		0-30 Due		31-60 Days	61-90 Days	91-120 Days	Days	Over 120

AT&T (78405)	06/05/03	(22,852.01	)	—		—	—	—	—	(22,852.01	)
AT&T (79112)	05/26/03	(1,059.53	)	—		—	—	—	—	(1,059.53	)
Bell Boyd - Third Interim	04/15/04	(14,330.74	)	(14,330.74	)
Bill McMonigal	04/29/03	(195.70	)	—		—	—	—	—	(195.70	)
Bruce Rusk	04/01/03	(945.11	)	—		—	—	—	—	(945.11	)
Casas, Benjamin & White LLC	Dec Fees	(176.04	)	(176.04	)	—	—	—	—	—
Casas, Benjamin & White LLC	Jan Fees	(162.60	)	(162.60	)	—	—	—	—	—
Goodmans, LLP	Jan Fees	(575.79	)	(575.79	)	—	—	—	—	—
Goodmans, LLP	Feb Fees	(624.88	)	(624.88	)
Goodmans, LLP	Mar Fees	(470.16	)	(470.16	)
Goodmans, LLP	Apr Fees	(828.78	)	(828.78	)
Grossman	Feb Fees	(4,437.00	)	(4,437.00	)
Grossman	Mar Fes	(7,569.25	)	(7,569.25	)
Grossman	Apr Fees	(6,149.75	)	(6,149.75	)
I O S Capital	06/22/03	(437.33	)	—		—	—	—	—	(437.33	)
Jeff Mullins	04/01/03	(24.99	)	—		—	—	—	—	(24.99	)
Jeffrey Schultz	04/29/03	(42.29	)	—		—	—	—	—	(42.29	)
Jenner & Block, LLC	08/22/03	(2,979.35	)	(2,979.35	)	—	—	—	—	—
Jenner & Block, LLC	10/01/03	0.26		0.26		—	—	—	—	—
Jenner & Block, LLC	Jan Fees	(10,920.45	)	(10,920.45	)
Jenner & Block, LLC	Feb Fees	(14,054.25	)	(14,054.25	)
Jenner & Block, LLC	Mar Fees	(3,267.30	)	(3,267.30	)
Jenner & Block, LLC	Apr Fees	(7,303.20	)	(7,303.20	)
Latham & Watkins LLP	Dec Fees	(1,609.60	)	(1,609.60	)	—	—	—	—	—
Latham & Watkins LLP	Jan Fees	(1,370.15	)	(1,370.15	)
Latham & Watkins LLP	Feb Fees	(1,561.20	)	(1,561.20	)
Latham & Watkins LLP	Mar Fes	(2,547.40	)	(2,547.40	)
Latham & Watkins LLP	Apr Fees	(1,287.10	)	(1,287.10	)
Looney & Grossman	Feb Fees	(430.80	)	(430.80	)

Looney & Grossman	Mar Fes	(1,336.20	)	(1,336.20	)
Looney & Grossman	Apr Fees	(5,246.10	)	(5,246.10	)
McDonald Investments Inc.	Dec Fees	(958.80	)	(958.80	)	—	—	—	—	—
McDonald Investments, Inc	Jan Fees	(2,465.00	)	(2,465.00	)
McDonald Investments, Inc	Feb Fees	(2,877.90	)	(2,877.90	)
McDonald Investments, Inc	Mar Fes	(1,365.90	)	(1,365.90	)
Michael Stuhl	05/22/03	(54.40	)	—		—	—	—	—	(54.40	)
Mintz,Levin,Cohn,Glovsky&Popeo	Dec Fees	(9,269.65	)	(9,269.65	)	—	—	—	—	—
Mintz,Levin,Cohn,Glovsky&Popeo	Jan Fees	(9,516.20	)	(9,516.20	)
Mintz,Levin,Cohn,Glovsky&Popeo	Feb Fees	(10,943.70	)	(10,943.70	)
Mintz,Levin,Cohn,Glovsky&Popeo	Mar Fees	(9,652.95	)	(9,652.95	)
Mintz,Levin,Cohn,Glovsky&Popeo	Apr Fees	(6,549.40	)	(6,549.40	)
Peter Quintas	04/01/03	(109.90	)	—		—	—	—	—	(109.90	)
Philip Maddox	03/27/03	(485.78	)	—		—	—	—	—	(485.78	)
Riley & Esher LLP	Dec	(2,934.00	)	(2,934.00	)	—	—	—	—	—
Riley & Esher LLP	Jan Fees	(1,506.75	)	(1,506.75	)
Riley & Esher LLP	Feb Fees	(1,873.50	)	(1,873.50	)
Riley & Esher LLP	Mar Fees	(2,870.25	)	(2,870.25	)
Riley & Esher LLP	Apr Fees	(2,110.25	)	(2,110.25	)
Skytel	05/26/03	(2,637.42	)	—		—	—	—	—	(2,637.42	)
Steven Roten	03/25/03	(95.00	)	—		—	—	—	—	(95.00	)
Thomas Hammergren	06/02/03	(929.53	)	—		—	—	—	—	(929.53	)
Transwestern Commercial Serv.	Dec Fees	(375.50	)	(375.50	)	—	—	—	—	—
Transwestern Commercial Services	Jan Fees	(120.00	)	(120.00	)
Transwestern Commercial Services	Feb Fees	(166.50	)	(166.50	)
Transwestern Commercial Services	Mar Fees	(81.00	)	(81.00	)
Transwestern Commercial Services	Apr Fees	(18.00	)	(18.00	)
Troutman Sanders, LLP	06/30/03	(1,503.75	)	(1,503.75	)	—	—	—	—	—
Troutman Sanders, LLP	07/24/03	(131.25	)	(131.25	)	—	—	—	—	—
Verizon (28007)	06/21/03	(245.59	)	—		—	—	—	—	(245.59	)
Volt Delta Resources	05/01/03	7,460.27		—		—	—	—	—	7,460.27
Warner, Stevens & Doby, LLP	Dec Fees	(9,455.15	)	(9,455.15	)	—	—	—	—	—
Warner, Stevens & Doby, LLP	Jan Fees	(17,167.90	)	(17,167.90	)
Warner, Stevens & Doby, LLP	Feb Fees	(12,971.00	)	(12,971.00	)
Warner, Stevens & Doby, LLP	Mar Fees	(6,181.25	)	(6,181.25	)
Warner, Stevens & Doby, LLP	Apr Fees	(3,720.40	)	(3,720.40	)
Woodway Associates, LLC	Dec Fees	(8,744.25	)	(8,744.25	)	—	—	—	—	—
Woodway Associates, LLC	Jan Fees	(10,511.90	)	(10,511.90	)
Woodway Associates, LLC	Feb Fees	(11,676.25	)	(11,676.25	)
Woodway Associates, LLC	Mar Fees	(14,209.45	)	(14,209.45	)
Woodway Associates, LLC	Apr Fees	(15,011.02	)	(15,011.02	)

Wyllie Humphreys		03/25/03		(784.56	)	—		—		—		—		—		(784.56	)
TOTAL POST PETITION (2)				(289,615.52	)	(266,176.65	)	—		—		—		—		(23,438.87	)

Notes:

(2) A majority of the over 120 days Post Petition Liabilities listed above represent employee expense reports that were submitted without appropriate supporting documentation.

INCOME STATEMENT

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit: Corporate(1)

FORM OPR-5

	Month Ended:		31-Jan-04		29-Feb-04		31-Mar-04		30-Apr-04		31-May-04		2004 Total
	Filing to 31-Dec-03

Total Revenues	10,989,029		—		—		—		—		—		—

Salaries & Benefits	1,516,102		—		—		—		—		—		—
Other Expenses	1,634,453		—		—		—		—		—		—

Total Cost of Rev.	3,150,555		—		—		—		—		—		—

Gross Margin	7,838,474		—		—		—		—		—		—

Salaries & Benefits	10,160,339		—		—		—		—		—		—
Subcontractors	—		27,243		38,526		38,648		31,881		30,403		166,701
Professional Fees/Services	11,275,074.00		413,003		600,613		844,678		618,195		514,520		2,991,009
Insurance Expense	178,992.00		25		(557,111	)	—		—		—		(557,086	)
Other Taxes	108,906.00		—		3,394		32,618		—		—		36,012
Rent	30,000.00		15,000		15,000		15,000		15,000		15,000		75,000
Moving and storage	14,534.00		490		401		—		—		12,224		13,115
Telecommunications	27,065.00		4,900		2,974		47,468		1,822		2,057		59,221
Travel and Expense Reimbursement	5,494.00		62		—		—		—		—		62
Other Expenses	7,509,743		15,435		7,786		911,015		5,399		6,915		946,549

Total Operating Expenses	29,310,142		476,158		111,583		1,889,427		672,297		581,118		3,730,583

Operating Inc/(Loss)	(21,471,668	)	(476,158	)	(111,583	)	(1,889,427	)	(672,297	)	(581,118	)	(3,730,583	)

Interest Income	452,027		46,802		60,034		52,563		52,402		53,734		265,535
Interest Expense/Bank Fees	(72,374	)	(53,315	)	(1,332	)	—		—		—		(54,647	)
Depreciation & Amort	(3,659,280	)	—		—		—		—		—		—
Other income (expense)	(1,132,500.00	)	(1,571,346	)	(814,938	)	164,556		371,263		180,947	(2)	(1,669,518	)
Gain (loss) on Sale of Business	(67,071,369.00	)	—		—		—		—		—		—
Extraordinary Income/(Expense) (1)	48,845,262		—		—		—		—		—		—

Total Other Inc/(Expense)	(22,638,234	)	(1,577,859	)	(756,235	)	217,119		423,665		234,680		(1,458,630	)

Net Income/(Loss)	(44,109,902	)	(2,054,017	)	(867,818	)	(1,672,308	)	(248,632	)	(346,437	)	(5,189,213	)

Notes:

(2) Includes $178,700 return from Nova Information of reserve for credit cards and $6,358 return of retainer from Sitrick.

STATEMENT OF SOURCES AND USES OF CASH

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit: Corporate(1)

FORM OPR-6

	Month Ended:		31-Jan-04		28-Feb-04		31-Mar-04		30-Apr-04		31-May-04
	Filing to Dec-03
SOURCES OF CASH
Income (Loss) From Operations	(44,109,902.00	)	(2,054,017	)	(867,818	)	(1,672,308	)	(248,632	)	(346,437	)
Add: Depreciation, Amortization & Other Non-Cash	3,747,283.00		—		—		—		—		—
Subtract: Extraordinary Non-Cash Gain	(48,845,262.00	)	—		—		—		—		—
CASH USED IN OPERATIONS	(89,207,881.00	)	(2,054,017	)	(867,818	)	(1,672,308	)	(248,632	)	(346,437	)
Decrease in Assets:
Accounts Receivable	9,070,630.00		—		—		—		—		—
Prepaid Expenses & Deposits	2,015,681.00		—		—		—		—		—
Other	4,582,290.00		—		—		2,476,668		—		—
Divestiture of Assets Upon Sale	170,935,344.00		—		—		—		13,000		—
Disbursement/Receipt from off balance sheet accounts	—		(100,000	)	(355,224	)	—		(2,139,666	)	—
Increase in Liabilities:									—		—
Pre-Petition Liabilities	101,284.00		—		—		—		—		—
Post Petition Liabilities	42,807,440.00		0		—		—		—		54,582
	—
TOTAL SOURCES OF CASH (A)	140,304,788.00		(2,154,017	)	(1,223,042	)	804,360		(2,375,298	)	(291,855	)

USES OF CASH
Increase in Assets:
Accounts Receivable	(6,402,919.00	)			—		—		—		—
Prepaid Expenses & Deposits	(247,061.00	)	—		—		—		—		—
Other	(7,142,272.00	)	—		—		—		—		—
Decrease in Liabilities:					—		—		—		—
Pre-Petition Liabilities	(4,630,901.00	)	—		—		—		—		—
Post Petition Liabilities	(40,260,610.00	)	(79,620	)	(147,907	)	(268,990	)	(81,316	)	—
Deferred Revenue	(6,246,270.89	)	—		—		—		—		—
Divestiture of Liabilities Upon Sale	(53,962,351.00	)	—		—		—		—		—

TOTAL USES OF CASH (B)	(118,892,385.89	)	(79,620	)	(147,907	)	(268,990	)	(81,316	)	0
NET SOURCE (USE) OF CASH (A-B=NET)	21,412,402.11		(2,233,637	)	(1,370,949	)	1,073,350		(2,456,613	)	0
CASH — BEGINNING BALANCE (See OPR-1)	40,154,891.00		61,567,293		59,333,656		57,962,707		59,036,057		56,579,444
CASH — ENDING BALANCE (See OPR-1)	61,567,293.11		59,333,656		57,962,707		59,036,057		56,579,444		56,287,589

Notes: