The company disclosed on November 15, 2007 that it is reviewing its state sales tax liabilities and related receivables, primarily in prior years. While the company has substantially completed this review, it needs additional time to review certain other items, primarily its assessment of a potential understatement of liabilities related to state income taxes, the realization of related deferred tax assets, and the potential impact on the tax provision. The company will also be evaluating the impact of these matters on the company’s assessment of its internal control over financial reporting. The company is working to complete its review, and also an analysis to determine if prior period financial statements require restatement. The company currently expects to file its fiscal 2007 Annual Report on Form 10-K within the requested 15-day extension.

Unica continues to expect to report fiscal fourth quarter 2007 results that are consistent with the preliminary selected results provided on November 15, 2007. At that time, the company announced that for the fourth fiscal quarter of 2007 it expected to report total revenue of $29.5 million, non-GAAP income from operations in the range of $2.0 million to $2.8 million, which excludes non-cash share-based compensation expense of $1.7 million and amortization of acquired intangibles of $718,000, and non-GAAP net income per diluted share in a range of $0.09 to $0.13. The company also previously announced that it expected to report GAAP income (loss) from operations for the fourth fiscal quarter of 2007 in the range of a loss of ($400,000) to income of $400,000, and currently expects to report GAAP net income (loss) per diluted share in a range from a loss of ($0.03) to income of $0.01 for the fourth fiscal quarter 2007, which is adjusted from the previously announced range of a loss of ($0.01) to income of $0.02.

For the fiscal year ended September 30, 2007, as previously announced on November 15, 2007, the company expects to report total revenues of approximately $102.3 million, non-GAAP income from operations in the range of $5.2 million to $6.0 million, which excludes non-cash share-based compensation expense of $5.5 million and amortization of acquired intangibles of $2.7 million, and non-GAAP net income per share in the range of $0.28 to $0.31. In addition, the company currently expects to report GAAP operating loss in the range of ($2.2 million) to ($3.0 million) and GAAP net income per share in a range from $0.00 to $0.02 for the full fiscal year 2007.

The company’s actual reported results for the fourth quarter and the full fiscal year 2007 will depend on the outcome of the company’s review of the state income tax liability, deferred tax assets and also the analysis to determine whether a restatement of prior period financial statements is required.

Non-GAAP Financial Measures

Unica has provided in this press release selected financial information that has not been prepared in accordance with GAAP. This information includes historical and estimated non-GAAP operating income, net income and earnings per share.

Unica uses these non-GAAP financial measures internally in analyzing its financial results and believes they are useful to investors, as a supplement to GAAP measures, in evaluating Unica's ongoing operational performance. Unica believes that the use of these non-GAAP financial measures provides an additional tool for investors to use in evaluating ongoing operating results and trends, and in comparing its financial results with other companies in Unica's industry, many of which present similar non-GAAP financial measures to investors. Specifically, these non-GAAP measures exclude:
Expense associated with share-based compensation related to options to purchase common stock, the employee stock purchase plan and restricted stock units because, while share-based compensation is a significant ongoing expense affecting the company's results of operations, the company's management excludes share-based compensation from the company's forecasting and planning process used to allocate resources. In addition, because of varying available valuation methodologies, subjective assumptions and the variety of award types, the company believes that excluding share-based compensation may enable useful comparisons of the company's operating results to its competitors.
Expense associated with the amortization of intangible assets related to acquisitions, as exclusion of these expenses allows comparisons of operating results that are consistent over time for both the company's newly acquired and long-held businesses and with both acquisitive and non-acquisitive peer companies.
Non-GAAP financial measures should not be considered in isolation from, or as a substitute for, financial information prepared in accordance with GAAP.

About Unica

Unica Corporation (Nasdaq: UNCA) is a leading global provider of enterprise marketing management (EMM) software. The most comprehensive EMM suite on the market today, Unica's Affinium® software streamlines the entire marketing process for brand, relationship and internet marketing – from planning and budgeting to project management, execution and measurement. More than 500 companies worldwide have adopted Affinium as their EMM solution.

Unica is headquartered in Waltham, Mass. with offices around the globe. For more information, visit www.unica.com.

Note to Editors: Copyright 2007 Unica Corporation. Unica, the Unica logo, and Affinium are registered trademarks of Unica Corporation. All other product names, service marks, and trademarks mentioned herein are trademarks of their respective owners.

Forward-looking Statements

Information provided in this press release contains forward-looking statements that relate to future events and the future financial performance of Unica. These forward-looking statements are based upon Unica's historical performance and its current plans, estimates and expectations, and are not a representation that such plans, estimates, or expectations will be achieved. These forward-looking statements represent Unica's expectations as of the date of this press announcement. Subsequent events may cause these expectations to change, and Unica disclaims any obligation to update or revise the forward-looking statements in the future. In addition, Unica’s estimate of results for the fourth quarter and full fiscal year 2007 are subject to change based on, among other things, the completion of its analysis of the accounting for state income taxes, related deferred tax assets, and its analysis to determine whether a restatement of prior period financial statements is required. Matters subject to forward-looking statements involve known and unknown risks and uncertainties, including but not limited to the possibility that the market for enterprise software does not develop as anticipated; lower than expected sales due to competitive factors; the company may not continue to deliver year-over-year growth in revenue and profitability; the company may not continue to generate cash from operations; the company’s financial projections may be incorrect. These and other important risk factors listed in the company’s most recent Annual Report on Form 10-K and most recent Quarterly Report on Form 10-Q could cause Unica's performance or achievements to be materially different from those expressed or implied by the forward-looking statements. These filings are available on a web site maintained by the SEC at http://www.sec.gov.