Lycos
LCOS
#3237
Rank
$4.53 B
Marketcap
N/A
Share price
0.00%
Change (1 day)
N/A
Change (1 year)
Lycos Inc. was one of the earliest and most popular internet search engines and web portals of the 1990s, offering services such as email, web hosting, and social networking. In 2000 Lycos was acquired by Spanish telecommunications giant Telefรณnica for $12.5 billion USD.

Lycos - 10-Q quarterly report FY


Text size:
================================================================================

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
___________

FORM 10-Q

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


For the Quarterly period ended April 30, 1997

Commission File Number 0-27830
___________

LYCOS, INC.
(Exact name of registrant as specified in its charter)


DELAWARE 04-3277338
(State or other jurisdiction of (IRS Employer Identification No.)
incorporation or organization)


500 Old Connecticut Path, Framingham, Massachusetts 01701-4576
(Address of principal executive offices, including Zip Code)

(508)-424-0400
(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.

[X] Yes [_] No


The number of shares outstanding of the registrant's Common Stock as of June 13,
1997 was 13,796,620.

================================================================================
LYCOS, INC.

INDEX


<TABLE>
<CAPTION>

Page
----
<S> <C>
Part I. Financial Information

Item 1 Consolidated Financial Statements:

Consolidated Balance Sheets (unaudited)
April 30, 1997 and July 31, 1996............................... 3

Consolidated Statements of Operations (unaudited)
Three and nine months ended April 30, 1997 and 1996............ 4

Consolidated Statements of Cash Flows (unaudited)
Nine months ended April 30, 1997 and 1996...................... 5

Notes to Consolidated Financial Statements (unaudited)............ 7

Item 2 Management's Discussion and Analysis of Financial
Condition and Results of Operations............................ 10

Part II. Other Information

Item 1 Legal Proceedings................................................. 13

Item 2 Changes in Securities............................................. 13

Item 3 Defaults Upon Senior Securities................................... 13

Item 4 Submission of Matters to a Vote of Securities Holders............. 13

Item 5 Other Information................................................. 13

Item 6 Exhibits and Reports on Form 8-K.................................. 13

Signature......................................................... 14
</TABLE>

2
LYCOS, INC.
CONSOLIDATED BALANCE SHEETS
(Unaudited)

<TABLE>
<CAPTION>


April 30, July 31,
1997 1996
------------ ------------
<S> <C> <C>
Assets
Current assets:
Cash and cash equivalents $ 37,010,072 $ 44,142,187
Accounts receivable, less allowance
for doubtful accounts of $389,000 at 6,094,811 3,293,925
April 30, 1997 and $200,000 at July
31, 1996
License fees receivable 4,589,351 1,032,405
Prepaid expenses 5,510,236 981,711
------------ ------------
Total currrent assets 53,204,470 49,450,228
------------ ------------

Property and equipment, less 2,388,611 1,405,768
accumulated depreciation
Long-term license fees receivable 1,700,000 951,816
License agreement, net 1,221,100 1,513,466
Goodwill, net 128,737 171,682
Other assets 354,140 167,615
------------ ------------

Total assets $ 58,997,058 $ 53,660,575
============ ============

Liabilities and stockholders' equity
Current liabilities:
Accounts payable $ 2,899,179 $ 2,741,879
Accrued expenses 8,236,998 1,746,418
Deferred revenues 6,575,228 3,148,422
Billings in excess of revenues 1,315,757 1,402,432
Due to related parties 206,053 437,267
------------ ------------
Total current liabilities 19,233,215 9,476,418
------------ ------------

Long-term deferred revenue 1,500,000 -
Deferred taxes 61,667 78,000

Stockholders' equity:
Common stock, $.01 par value 137,966 137,929
Additional paid-in capital 49,546,316 49,537,608
Deferred compensation (245,048) (376,161)
Accumulated deficit (11,237,058) (5,193,219)
------------ ------------
Total stockholders' equity 38,202,176 44,106,157
------------ ------------

Commitments

Total liabilities and stockholders' equity $ 58,997,058 $ 53,660,575
============ ============
</TABLE>

See accompanying notes to consolidated financial statements

3
LYCOS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)
<TABLE>
<CAPTION>
Three Months Ended Nine Months Ended
April 30, April 30,
1997 1996 1997 1996
--------------- -------------- ------------- ---------------
<S> <C> <C> <C> <C>
Revenues:
Advertising $ 4,487,541 $ 1,305,865 $11,600,135 $ 2,244,912
License and product 1,365,486 246,417 2,920,086 348,833
--------------- -------------- ------------- ---------------
Total revenues 5,853,027 1,552,282 14,520,221 2,593,745

Cost of revenues 2,190,981 1,472,012 6,618,845 2,139,094
--------------- -------------- ------------- ---------------
Gross profit 3,662,046 80,270 7,901,376 454,651

Operating expenses:
Research and development 1,167,161 226,112 3,110,702 514,176
In process research and development - - - 452,000
Sales and marketing 3,565,490 1,055,228 10,437,989 1,495,171
General and administrative 682,322 499,241 1,999,601 997,027
--------------- -------------- ------------- ---------------
Total operating expenses 5,414,973 1,780,581 15,548,292 3,458,374
--------------- -------------- ------------- ---------------
Operating loss (1,752,927) (1,700,311) (7,646,916) (3,003,723)

Interest income, net 480,145 111,937 1,603,077 121,883
--------------- -------------- ------------- ---------------

Net loss $ (1,272,782) $ (1,588,374) $(6,043,839) $ (2,881,840)
=============== ============== ============= ===============

Net loss per share $ (0.09) $ (0.13) (0.44) $ (0.25)
=============== ============== ============= ===============

Shares used in computing net loss per
share 13,796,620 11,973,097 13,794,110 11,328,202
=============== ============== ============= ===============
</TABLE>
See accompanying notes to consolidated financial statements

4
LYCOS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
<TABLE>
<CAPTION>

Nine Months Ended
April 30,
1997 1996
-------------- --------------
<S> <C> <C>
Operating activities
Net loss $ (6,043,839) $ (2,881,840)
Adjustments to reconcile net loss to net cash used in
operating activities:
Amortization of deferred compensation 121,456 164,148
Depreciation and amortization 913,445 313,219
Provision for bad debts 240,000 100,000
In process research and development expense - 452,000
Changes in operating assets and liabilities:
Accounts receivable (3,040,886) (1,905,726)
License fees receivable (4,305,130) (3,018,708)
Prepaid expenses (4,528,525) (134,469)
Other assets (186,525) (369,250)
Accounts payable 157,300 846,551
Accrued expenses 6,490,580 1,272,693
Deferred revenues 4,926,806 2,290,338
Billings in excess of revenues (86,675) 1,449,024
Due to related parties (231,214) 793,035
Deferred taxes (16,333) -
-------------- --------------
Net cash used in operating activities (5,589,540) (628,985)

Investing activities
Purchase of property and equipment (1,560,977) (1,288,412)
Payments under License Agreement - (747,500)
Cash acquired through acquisition of Point Communications - 17,137
-------------- --------------
Net cash used in investing activities (1,560,977) (2,018,775)

Financing activities
Proceeds from issuance of common stock, net of issuance costs 18,402 46,021,314
Proceeds from capital contribution - 1,000,000
-------------- --------------
Net cash provided by financing activities 18,402 47,021,314
-------------- --------------

Decrease in cash and cash equivalents (7,132,115) 44,373,554
-------------- --------------
Cash and cash equivalents at beginning of period 44,142,187 446,447
-------------- --------------

Cash and cash equivalents at end of period $ 37,010,072 $ 44,820,001
============== ==============
</TABLE>


5
LYCOS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS-(CONTINUED)
(Unaudited)
<TABLE>
<CAPTION>
Nine Months Ended
April 30,
1997 1996
---------- ----------
<S> <C> <C>
Schedule of non-cash financing and investing activities:
Issuance of common stock for License Agreement - $300,000
Recognition of deferred tax liability related to License Agreement - 50,000
Assets and liabilities recognized upon acquisition of Point Communications:
Accounts receivable - 33,975
Property and equipment - 47,496
Goodwill - 186,633
Accounts payable - 97,734
Deferred revenues - 23,137
Accrued expenses - 4,370
Due to related parties - 70,000
Supplementary disclosure of cash flow information:
Interest paid - $ 8,942
</TABLE>

See accompanying notes to consolidated financial statements

6
LYCOS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)


1. The Company and Basis of Presentation

Lycos, Inc. ("the Company") provides among the most widely used online
navigational guides to the Internet's World Wide Web. The Company was formed
in June 1995 by CMG@Ventures, L.P., a wholly-owned subsidiary of CMG
Information Services. The Company operates in one industry segment, selling
advertising on its Web sites and licensing its technology and products to
customers in various industries worldwide. The Company's fiscal year end is
July 31.

The accompanying unaudited consolidated financial statements include the
accounts of the Company and Point Communications Corporation, its wholly-
owned subsidiary, and have been prepared in accordance with generally
accepted accounting principles for interim financial information and with the
instructions for Form 10-Q and Article 10 of Regulation S-X. In the opinion
of management, these financial statements contain all adjustments, consisting
only of normal recurring adjustments, necessary for a fair presentation of
the results of these interim periods. Certain information and related
footnote disclosures normally included in financial statements prepared in
accordance with generally accepted accounting principles have been condensed
or omitted, although the Company believes the disclosures in these financial
statements are adequate to make the information presented not misleading.
These financial statements should be read in conjunction with the Company's
audited financial statements for the year ended July 31, 1996, included in
the Company's Annual Report on Form 10-K filed with the Securities and
Exchange Commission. The results of operations for the interim periods shown
are not necessarily indicative of the results for any future interim period
or for the entire fiscal year.

2. Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with original
or remaining maturities of three months or less to be cash equivalents, and
those with maturities of greater than three months but less than twelve
months to be short-term investments. At April 30, 1997, the Company had no
investments with maturities greater than three months.

3. Commitments

In April 1996, the Company entered into a one year "Premier Provider"
agreement ("the 1996 Agreement") with Netscape Communications Corporation
("Netscape") pursuant to which the Company was designated one of five
"Premier Providers" of search and navigation services accessible from the
"Net Search" button on the Netscape browser. Under the terms of the 1996
Agreement, the Company was obligated to make installment payments totaling $5
million over its term. At April 30, 1997, the Company had no remaining
financial obligations under the terms of the 1996 Agreement. The cost of the
1996 Agreement was recognized ratably over its term and therefore, $972,000
relating to the 1996 Agreement was included in "Cost of revenues" in the
accompanying Consolidated Statements of Operations for the three months ended
April 30, 1997.

7
LYCOS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-(CONTINUED)
(Unaudited)


3. Commitments (continued)

In March 1997, the Company renewed its one year "Premier Provider" agreement
("the 1997 Agreement") with Netscape which commenced in May, 1997 for an
additional one year term, pursuant to which the Company was designated as one
of four "Premier Providers" of search and navigation services accessible from
the "Net Search" button on the Netscape browser. The Company is obligated to
make minimum payments of $4.7 million under the terms of the 1997 Agreement.
To the extent that the minimum guaranteed exposures are exceeded, the Company
is obligated to make additional payments. In addition, during the term of the
1997 Agreement, Netscape is required to purchase advertising and services on
the Company's Web Site valued at $1,500,000. The cost of the 1997 Agreement
will be recognized over its term, however, no costs have been incurred
through April, 1997 under the 1997 Agreement.

The Company leases its facilities and certain other equipment under operating
agreements expiring through 2001. Future noncancelable minimum payments as of
April 30, 1997 under these leases for each fiscal year end are as follows:

<TABLE>

<S> <C>
1997 $ 666,312
1998 2,506,560
1999 2,230,337
2000 941,113
2001 276,981
Thereafter 238,270
----------

$6,859,573
==========
</TABLE>

The Company is subject to legal proceedings and claims which arise in the
ordinary course of business. In the opinion of management, the ultimate
liability with respect to these actions will not materially affect the
financial position of the Company.

In December 1996, the Company entered into a lease for new corporate offices
located in Framingham, Massachusetts. The lease, which has a three and one-
half year term, commenced in February 1997. In addition, during the nine
months ended April 30, 1997, the Company entered into three lease agreements
for sales offices in New York, San Francisco, and a new operations center in
Pittsburgh.

4. Net Loss Per Share

Net loss per share is computed using the weighted average number of shares of
common stock and dilutive common stock equivalent shares outstanding during
the period. Pursuant to the Securities and Exchange Commission Staff
Accounting Bulletins, for periods prior to the Company's initial public
offering such computations include those common and common equivalent shares
issued within 12 months of the filing date as if they were outstanding for
all periods presented using the treasury stock method. Common equivalent
shares consist of shares issuable upon the exercise of stock options. Fully
diluted net loss per share approximates primary net loss per share.

8
4. Net Loss Per Share (Continued)

In February 1997, the Financial Accounting Standards Board issued Statement
of Financial Accounting Standard No. 128, "Earnings per Share". This
Statement is effective for the Company's fiscal year ending July 31, 1997.
The Statement redefines earnings per share under generally accepted
accounting principles. Under the new standard, primary earnings per share is
replaced by basic earnings per share and fully diluted earnings per share is
replaced by diluted earnings per share. If the Company had adopted this
Statement for the three month periods ended April 30, 1997 and 1996, the
Company's basic and diluted net income per share would have been unchanged
from primary and fully diluted earnings per share for the three month periods
ended April 30, 1997 and 1996.

5. Subsequent Event

Lycos entered into a joint venture agreement with Bertelsmann Internet
Services GmbH ("Bertelsmann") dated as of May 1, 1997, to create and
distribute Internet navigation centers throughout Eastern and Western Europe.
Bertelsmann will provide up to $10 million in financing to the venture and
Lycos will contribute its technology and Internet expertise. Lycos and
Bertelsmann will each own a 50% stake in the new venture, named Lycos-
Bertelsmann. The venture has commenced operations in Germany, the United
Kingdom and France and is expected to establish operations by September in
Italy, Belgium, Netherlands, Luxembourg and Spain.

9
Management's Discussion and Analysis of Financial Condition and Results of
Operations

The matters discussed in this report contain forward-looking statements that
involve risks and uncertainties. The Company's actual results could differ
materially from those discussed herein. Factors that could cause or contribute
to such differences include, but are not limited to, those discussed in this
section and elsewhere in this Report, and the risks discussed in the "Factors
Affecting the Company's Business, Operating Results and Financial Condition"
section included in the Company's 1996 Annual Report on Form 10-K filed with the
Securities and Exchange Commission.

Overview

Lycos, Inc. ("the Company") provides among the most widely used online
navigational guides to the Internet's World Wide Web. The Company was formed in
June 1995 by CMG@Ventures, L.P., a wholly-owned subsidiary of CMG Information
Services. The Company operates in one industry segment, selling advertising on
its Web sites and licensing its technology and products to customers in various
industries worldwide. The Company's fiscal year end is July 31.

The Company has an extremely limited operating history upon which an
evaluation of the Company and its prospects can be based. The Company and its
prospects must be considered in light of the risks, expenses and difficulties
frequently encountered by companies in their early stage of development,
particularly companies in new and rapidly evolving markets. The Company has
achieved only limited revenues to date. The limited operating history of the
Company makes the prediction of future results of operations difficult or
impossible, and therefore, there can be no assurance that the Company will
sustain revenue growth or achieve profitability. The Company has incurred
significant losses since inception and expects to continue to incur significant
losses on a quarterly basis for the foreseeable future. As of April 30, 1997,
the Company had an accumulated deficit of $11,237,058.

As a result of the Company's limited operating history, the Company does not
have historical financial data for any significant period of time on which to
base planned operating expenses. The Company's expense levels are based in part
on its expectations as to future revenues and to a large extent are fixed.
Quarterly sales and operating results generally depend on the advertising
revenues, license fees and other revenues received within the quarter, which are
difficult to forecast. Since the Company's expense levels are based upon
anticipated advertising and licensing revenue, the Company may not be able to
adjust spending in a timely manner to compensate for any unexpected revenue
shortfall. Accordingly, any significant shortfall in relation to the Company's
expectations would have an immediate adverse impact on the Company's business,
results of operations and financial condition. In addition, the Company plans to
increase its operating expenses to fund greater levels of research and
development, increase its sales and marketing operations, develop new
distribution channels, broaden its customer support capabilities and establish
brand identity and strategic alliances. In the future, leading Web sites,
browser providers and other distribution channels may require payments or other
consideration for listing the Company's products and services such as the
Company's arrangement with Netscape. To the extent that such expenses precede or
are not subsequently followed by increased revenues, the Company's business,
results of operations and financial condition will be materially adversely
affected.

The Company's operating results may fluctuate significantly in the future as a
result of a variety of factors, some of which are outside of the Company's
control. These factors include general economic conditions, specific economic
conditions in the Internet industry, usage of the Internet, demand for Internet
advertising, seasonal trends in advertising sales, the advertising budgeting
cycles of individual advertisers, capital expenditures and other costs relating
to the expansion of operations, the introduction of new products or services by
the Company or its competitors, the mix of the services sold and the channels
through which those services are sold and pricing changes. As a strategic
response to the changing competitive environment, the Company may elect from
time to time to make certain pricing, service or marketing decisions or
acquisitions that could have a material adverse effect on the Company's
business, results of operations and financial condition. The Company believes
that period to period comparisons of its operating results are not meaningful
and should not be relied upon for an indication of future performance. The
Company also expects that, in the future, it may experience seasonality in its
business, with advertising impressions (and therefore revenues) being somewhat
lower during the summer months, when usage of the Company's products and
services may be expected to decline. Due to all of the foregoing factors, it is
possible that in some future quarter, the Company's operating results may be
below the expectations of public market analysts and investors. In such event,
the price of the Company's Common Stock would likely be materially adversely
affected.




Results of Operations

Revenues Total revenues for the three and nine months ended April 30, 1997
were $5.9 million and $14.5 million versus $1.6 and $2.6 million for the three
and nine months ended April 30, 1996, representing an increase of 277% and 460%,
respectively. As of April 30, 1997, the Company had deferred revenues of $9.4
million attributable to advertising and license agreements for which there are
significant obligations of the Company remaining, and billings in excess of
revenues attributable to billings in advance of revenue recognized on
advertising contracts.

Advertising revenues Advertising revenues were $4.5 million and $11.6 million
for the three and nine months ended April 30, 1997, representing 77% and 80% of
total revenues as compared to advertising revenues of $1.3 million and $2.2
million for the three and nine months ended April 30, 1996, which represented
84% and 87% of total revenues, respectively.

The Company's advertising revenues are derived principally from the sale of
advertising on its Internet web sites. Advertising contracts vary in duration
from several days to five years. Advertising contracts are principally sold as
either: (1) a "general rotation" contract under which a customer is guaranteed a
minimum number of impressions; (2) a "key word" contract in which a customer
purchases the right to specified words and the customer's advertisement is shown
as those words are "searched"; or (3) a combination of general rotation and key
word contracts.

License and product revenues License and product revenues were $1.4 million
and $2.9 million for the three and nine months ended April 30, 1997,
representing 23% and 20% of total revenues as compared to $246,000 and $349,000
for the three and nine months ended April 30, 1996, representing 16% and 13% of
total revenues, respectively. This increase is attributable primarily to the
addition of new licensees, including, among others, GTE, Blockbuster,
Compuserve, and Dun and Bradstreet.

The Company licenses its products and technology generally in exchange for a
license fee, maintenance fees for product updates and, where applicable, a share
of the advertising revenues, subscription fees or product sales received by
licensees. The Company's license agreements generally have terms of one to three
years.

Cost of revenues Cost of revenues were $2.2 million and $6.6 million for the
three and nine months ended April 30, 1997, representing 37% and 46% of total
revenues, as compared to $1.5 million and $2.1 million in the three and nine
months ended April 30, 1996, which represented 95% and 83% of total revenues,
respectively. Cost of revenues consist primarily of expenses associated with the
ongoing enhancement, maintenance and support of the Company's products and
services, including compensation, consulting fees, equipment, networking and
other related indirect costs. Cost of revenues also includes amortization costs
associated with the Company's License Agreement with Carnegie Mellon University,
as well as costs associated with the Company's "Premier Provider" agreement, as
further described below.

10
In April 1996, the Company entered into a one year "Premier Provider"
agreement ("the Agreement") with Netscape pursuant to which the Company was
designated one of five "Premier Providers" of search and navigation services
accessible from the "Net Search" button on the Netscape browser. Under the
terms of the Agreement, the Company made installment payments totaling $5
million over the term of the Agreement. The Company recognized the cost of this
agreement ratably over the term of the agreement. For the three months ended
April 30, 1997, cost of revenues includes $972,000 attributable to the
Agreement.

In March 1997, the Company renewed its one year "Premier Provider"
agreement ("the 1997 Agreement") with Netscape pursuant to which the Company was
designated one of four "Premier Providers" of search and navigation services
accessible from the "Net Search" button on the Netscape browser. Under the
terms of the 1997 Agreement, the Company is obligated to make installment
payments totaling $4.7 million over the term of the 1997 Agreement. The Company
recognizes the cost of the 1997 Agreement ratably over its term. For the three
months ended April 30, 1997, no costs have been incurred attributable to the
1997 Agreement.

Operating expenses

Research and Development Research and development expenses were $1.2 million
and $3.1 million for the three and nine months ended April 30, 1997,
representing 20% and 21% of total revenues, versus $226,000 and $966,000 for the
three and nine months ended April 30, 1996, or 15% and 37% of total revenues,
respectively. In addition, during the nine months ended April 30, 1996, the
Company recorded $452,000 of in process research and development expense related
to the acquisition of Point Communications. Research and development expenses
consist primarily of equipment depreciation, personnel costs and editorial
costs. The overall increase in research and development spending was primarily
due to increased staffing required to continue to develop and enhance the
Company's product lines. The Company expects to continue to commit substantial
resources to research and development in the future.

Sales and Marketing Sales and marketing expenses were $3.6 million and $10.4
million for the three and nine months ended April 30, 1997, representing 61% and
72% of total revenues, versus $1.1 million and $1.5 million for the three and
nine months ended April 30, 1996, representing 68% and 58% of total revenues,
respectively. The spending increases were due to the addition of sales and
marketing personnel and expenses associated with the Company's expanded
advertising, marketing and public relations campaigns. The Company expects to
continue to build its sales force and promote its brand resulting in continued
increases in sales and marketing expenses in future periods.

General and Administrative General and administrative expenses were
approximately $682,000 and $2.0 million for the three and nine months ended
April 30, 1997, representing 12% and 14% of total revenues versus $500,000 and
$997,000 for the three and nine months ended April 30, 1996, representing 32%
and 38% of total revenues, respectively. The increases in spending were
primarily due to the expansion of the Company's corporate infrastructure,
including the addition of finance and administrative personnel and increased
costs for professional services.

Interest Income, net Interest income, net, was approximately $480,000 and $1.6
million for the three and nine months ended April 30, 1997 versus $112,000 and
$122,000 for the three and nine months ended April 30, 1996, respectively. The
increase is due primarily to the investment of proceeds received upon the
closing of the Company's initial public offering in April 1996.

Other factors which may affect future operations There are a number of
business factors which singularly or combined may affect the Company's future
operating results. These factors include the limited operating history of the
Company, dependence on major customers, dependence on advertising revenues,
dependence on third party relationships, dependence on the Internet, rapid
technological change, competition and variability of quarterly results, which
have been outlined in the Company's 1996 Annual Report on Form 10-K, filed with
the Securities and Exchange Commission.

11
Liquidity and Capital Resources

At April 30, 1997, the Company had cash and cash equivalents of $37.0
million. The Company regularly invests excess funds in short-term money market
funds, government securities, and commercial paper. At April 30, 1997, the
Company also has available a bank revolving credit facility providing for
borrowings up to $1.0 million which matures on June 1, 1997. As of April 30,
1997, there were no borrowings outstanding under this credit facility.

The Company used cash from operations of $5.6 million in the nine months
ended April 30, 1997, due primarily to the net loss, as well as the increase in
accrued expenses, primarily attributable the Company's Premier Provider
Agreement with Netscape. The Company's primary investing activity in the three
month period has been, and further expenditures are anticipated to be, for the
purchase of computer and office equipment to support the Company's growth.

From time to time the Company expects to evaluate the acquisition of
products, businesses and technologies that complement the Company's business.
Currently, however, the Company does not have any understandings, commitments or
agreements with respect to any such material acquisitions.

The Company believes that its existing cash and cash equivalents, together
with borrowings available under the Company's credit facility, will be
sufficient to meet the Company's cash requirements for at least the next twelve
months. Thereafter, the Company may need to raise additional funds. The Company
may need to raise additional funds sooner in order to fund more rapid expansion,
to develop new or enhanced products and services, to respond to competitive
pressures or to acquire complementary businesses or technologies. If additional
funds are raised through the issuance of equity securities, the percentage
ownership of the stockholders of the Company will be reduced, stockholders may
experience additional dilution, and such equity securities may have rights,
preferences or privileges senior to those of the Company's Common Stock. There
can be no assurance that additional financing will be available when needed on
terms favorable to the Company or at all. If adequate funds are not available or
are not available on acceptable terms, the Company may be unable to develop or
enhance products and services, take advantage of future opportunities or respond
to competitive pressures, which could have a material adverse effect on the
Company's business, results of operations or financial condition.

12
PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not currently involved in any legal proceedings that it
believes could have, either individually or in the aggregate, a
material adverse effect on its business or financial condition.

Item 2. Changes in Securities

None.

Item 3. Defaults Upon Senior Securities

None.

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

None.

Item 5. Other Information

None.

Item 6. Exhibits and Reports on Form 8-K

(a) *Exhibit 10.1: Netscape Premier Provider Agreement, dated
as of April 1, 1997

*Exhibit 10.2: Agreement dated as of May 1, 1997 between
Bertelsmann Internet Services GmbH and Lycos,
Inc.

*Exhibit 10.3: GTE New Media Services License and Services
Agreement, dated as of November 18, 1996

Exhibit 10.4: Praxis International Sublease, dated as of
December 4, 1996

Exhibit 11: Statement of Computation of Net Loss Per Share
included herein on page 14.

Exhibit 27: Financial Data Schedule (Edgar Version Only)

(b) No reports on Form 8-K were filed during the three-month period
ended April 30, 1997.



- ------------------------

* Confidential material omitted and filed separately with the Securities and
Exchange Commission.

13
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.


LYCOS, INC.


Date: June 13, 1997 By:
------------------------------------
Edward M. Philip
Chief Operating Officer and
Chief Financial Officer
(Principal Financial and Accounting Officer,
Authorized Officer)

14