UNITED STATES BANKRUPCY COURTDISTRCT OF DELAWARE

In rc sea Oueratlons. In.i1Debt()

Cae No. 07-11338 (KG)Repg Perod: a~ ofoi13V08

AMENDED MONTID,Y OPERATIG REPRTFile with Court and submit copy to United States Trust wilhn 20 days aftcr cnd of mo

Submit ropy of repo to any oftci committe appointed in the eae.

Schedule of Cash Receipts and DisbursementsBank Reconciliation (or copies of debtor's ban reoncilations)Schedule of Professional Fee PaidCopies of bank stateents

Cash disbursents journalsStatement of OpetionsBalance SheeStatus of Postpettion Taxes

Copies ofIRS Form 6123 or payment receiptCopies of ta rclms filed during reporting period

Summar of Unpaid Postpeition DebtsListing of aged acunts payable

Accounts Recivable Reconcilation and AgingDebtor Questionnaire

MOR-IMOR-laMOR-I b

YesYesYesN/AN/AYesYesYesN/AN/AYesYesYesYes

MOR-2MOR-3MOR-4

MOR-4MOR-4MOR-5MOR-5

I declare under penalty of pejury (28 U.S.C. Secion 1746) that this report and the attached documentsar tre and co to the bet of my knowledge and belief.

Signature of Debtor Date

Signature of Joint Detor Date

~/itlate

I~ /? /iç¿~Printed Name of Authorized Individual

tYTitle of Authorized Individual

(I'111e Debni and the lat four digits of cach of tl Debtors' federal tax identification nnmbe are.a follows:

(a) The seo Grop.lnc.. II Deawar rorpraon. Fe. Tax !d. #223; and (b) seo Opeatons. me..The Deblo lire jointly administere nndcr the caption The seo Grp. Inc.. et ill.. ClI'I No. 07 -U 337 (KG).II Deliiwaæ corraon, r'C. Tii rd. #7393. The address for boh Debtors is 355 Sou 520 Wes~ Lindon. UT 84042.

· Authon1.ed individual must be an offc:, director orsharoldcr if dcbtor is II corption; II parer if debtoris a parerhip; a manager or member if debio is a limited liabilty compay.

foRM MOR(04

In re SCO Onations, Inc.Debtor

Cas No. (Y-1 1338(JG)Reportng Period: as of Oll3nOOS

DISCLAMER

The Monthy Operating Report are limited in scope, cover a limited tie peod, and have bee preparedsolely for the purpose of complyig with the monthly reporting reuirments of the Bankrptcy Court and theUnited States Trustee. Furennore, the Monthly Oprating Reports conta infonnation that has not beenaudite or reviewed by the Company's independent registered public accounting finn, has not been preentedin accordace with U.S. generally accepted accounting principles ("GAA"), and may be subject to futurerecncilation and adjustments. Without limitig the foregoing, the financial infonnation in the MonthlyOperating Report is unudited and does not purport to present the financial statements of any of the Debtorsin accordance with GAA, and therefore may exclude items reired by GAAP, such as certin

reclassifications, eliminations, accruals, impament~ and disclosure items. For example. among other matters,the value of (including without lîitation the actual or likely sales prices for) many of the assets shown on thebalance sheets included in the Monthly Operatig Report wil be substatialy less th what is

shown in such infonnation. The Company cautions readers notto place undue reliance upon the MonthlyOperating Reports. There can be no assurance that the înfonnation in the MontWy Operating Report iscomplete. The Monthly Operating Reports are in a format required by the Unite State Truste and shouldnot be used for invetment purposes. The information in the Monthly Operating Report should not be viewedas indicative of future results. TIus Disclaimer applies to all inonnatioii contained herein,

In re SCO Oiiratlons. 1m:.

DebtorCase No. 07.11338 (KG)

Reportng Peri: as of 01/312SCHDULE OF CASH RECEIPS AND DISBURSEMENTS

Amounts reed should be pcr the detor's OOk$, not fue bank statement. Thc beginning eash should be thc ending eas from the pror month or. if 1his is fuefirst repor, the amount should be the balance on the date the petion was filed. Th amounts repoed in the "CURENT MONTH. AC1AL" eolum mustequal the sum of the four bak accunt columns. The amounts rertd in the "PROJEC" colum should be taen frm the SMA BUSlNESS INITIALRERT (FORM JR-I). Auach copies of the bank stntements and the cash disburements journl. The total disburts liste in the disburements jounialmust equal the total disbuemets repolt on 1his pagc. A bank reonciliation mlll be attnched for each account. (See MOR-la)

CASH SALESACCOUN'lSRaT,iVABLE N1ALO.\NS AND ADV ANCl'SSAL OF A~SE1SOTHE (ATIACH US!)TRANSFES (FROM DIP ACCS)

6.365.893 6.318,(10

743.579 91.24

Nltl'PAYROLLPAYROU. TAXESSALES. USE. & OTH TAXESINNTORY PURCHASESSECURE REAU LEASESINSURCEADMINISTRATIVE &: SEUNGNON-BANKRUPrCY PROFESIONAL FEESOTHER (A'ITACH UST

94,453412.597150.4017.186

7.5012.003S 744

106730134.958160.0024503

2.815.350256.83230.00

169,00324,853480,285

976.086827.00209.926

OWNER DRAW *TRANSFI¡RS (TO DIP Aeel'S)

FUNDING 01' SUBSIDIARES

CASH - END OF MONTH (SEE BANK ACCOUNTS UST

542,648 262,713 1.714.206 i .066.199

282,589 235,00 499395 985.:!5013.325 10,00 14,825 11.250

S7 .638.902 58.152.030

$(529.430) $(1.742.777)

$S~t85.0t6 :1.391.3

PRorr,sIONAL FEu.s. TRUST QUARTERY FE:SCOURT COSSTOTAL DlSIlURSEMr.'NTS

NêlCASI'OW(RECEwr .11'.55 DISBURSll)

* COMPENSATION TO SOI.E PROPRlè'TORS FOR SERVlcr:s n,lNDI'.RD TO BANKRUPrCY ESATE

THE ¡'''I.OWJNG SEClION MUST BE COMPLf:rEDt)r~B:QÎiEM;~:;~~:!~~QR3~Pr~~Tl¡grn~l:~psT~;lJçlRllILim~~;?;:'I~jM'~~SiE_~jijQ~~l;j~~Æi~içOl)gj:f~f:i.~f~lat~tt;~N'J((d::;:::\TOTAL niSBlJRS£Ml.'N

1.f.5: TRANFERS TO DEBTOR IN POSSESION ACCOUNrSPLUS: ES A1' DISBURSEMS MADE BY OUTSIE SOURCE (ie. fro escrow acouts)

TOTAL DISBURSEMEN FOR CALCUTING US. TRUSEE QlJARTERL Y F£FS

~g;V( "'A %':YY';~.,' ;,:'~\:',l i\--,"

$2.1 06.376

ssS 2.106.376

FORM MOR-l

(410)

Nole:(l The initial MOR íiiorc.ily inlude consol.iecash ba from subsidia. This am ceis ca only held in SCO Opcions.lii. ban riunts,

In te SCO Ooe.Uo... JiiDebto

Cá. No. 01.1 1333 (KGl

RctingPerio: llofOll3tl2008

Oter Reciptsisburements AtcJnt

IntertSae or Asset

Empl0) Reimursemet &: Refunùs

Rcstricted eam . Novell SVR.

NJT.. Refund

Cora ReunRefnd ti Venor

FX

Tll

$18,95

13.033

$136,501

509,500

25.389

8.371

121

731

41.244

21.716

S743,579

3.744

153

535.425

Novell SVR Fee

Bank Fe

FX

TOOI

1,8315,33

$11.186

24,320

7.686

17.217

$49.2

FORM MOR-¡ (CONT'D)

(0411)1)

In re sCO Oøenitlons. Inc

DebwCase No 0'-1 1338 (KG)

Reporting Pulod: as of 0113.112

BAN RECONCrLIATIONSContlnuatioii Shed for MOR.l

A bak reonciliati must be include for eah ba acCOllt. Th deiots ba reoiicilin may be substÍltcd for iJt, pa.

Operting Payrll Tax OtherII # # #

BANK BAlANCE

(+) DEPlfS IN TRSI (A'ITACH USI'

(- OVlSTANDING CHECKS (A'IAClI USTonlHR (A'IACIlEXLATlON)ADUSTED BANK BALCE ·

· Adjusted ban bala ll eq

bali pe bo

DEPOSIT IN TRSIT See atttation letter

CHECKS OUTANDING

OTHER

FORM MOR.lb

(04)

February 21,2008

Re: The SCO Group, Inc., et aI.DeL. Ban. No. 07-11337Attestation Regardìng Bank Account Reconciliation

Offce of the United States Trustee

The above-captioned debtors (the "Debtors") hereby submit this attestationregarg ban account reconcilations in lieu of providìng copies of ban statements andcopies of all account reconcilations.

The Debtors have, on a timely basis, peiformed all ban account reconcilations inthe ordinary course of its business. Copies of ban account statements andrecncilations are available for inspection upon request by the United States Trustee's

Office.

Dated: 02/21/2008

THE SCO GROUP, INC. and SCOOPERATIONS, INC.

By: /~" ~k vKen Ntèlsen .Chief Financial Offcer

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In re SCO Ooeration~. Inc.Debto

Cas No. 07.11338 (KG)Reportg Period: as of 01/3112008

STATEMENT OF OPERATIONS - continuation sheet

74.514153,24730.592

256.94172,928

Cost RoyaliyCost TechnologyCoSt Other

Interest Income

Foreign Exchange LossBank Charges

Equity in Affliates

Expens

2,563113.517

2.91313 .096

614.960

(I) Adjustment to allocate legal expenses suirounding the IBM and Novell litigation to Cost of Gos Sold at Fiscal Quar Closes (October,Januar, April &.July).

Reorganization Items . Intere.~t Eaed on Accumulate Cas from Chapte 11:Inteest eane on eash accumulaied during the chapter 11 cas, which would not have bee eaed but for the

bankrpty proeding, should be report as a rerganization item.FORM MOR.2 (CONTD)

(04107)

In re SCO Ooonitionslnc.Deor

Ca No.1l7.11333 (KG)Repoi1ng Peri: a. of 0113/208

BALANCE SHEET

Th BaI Sht is to be complewl QIll acl bais ony, Pr-petiti liibiltíe mus be tlàsifie Slpately frOIn posiptiQl obligatioo.

Unriricie Cash an Equiv.lents

Reslrwd Cas an Ca r:quiCIlt (se coniuallu sh)Acounts Recì'ibJe (Net)

Notes ReceivaleInveotoesPrepad ExpenssPrfc,ssiolU RtiaiMlSOilr Curr Asse (ailch sclidule)

$3.43.8811.9,1344,041,566

$4.02.5891.890.8563.09.54

166.837793.356

160.1781,527.293

2.234,421 2.433.409

MflClùiy and EquimentPuriii f'íxlUre flnd Offle Equipmnt

l.o;ld Impro_rsVclicsLes

3.423,739507.93427,605

3,711,665

3,420,803507.934

27.6053.6.,5.938

2.04.803

lJ~ounts Payable

Tiles Payable (lder to FORM MOR.4)Wage. PayableNoles PayableRe 1 Leas. - l.ulldin.quipmelSeur Det 1 AdeiWlte Protetion Pnyienl$Protè$siolUl'esAmou Du to lnidCl'Om"" Posiption Libilties (amib scbcul)

1.03.695683,801

1.435.164

8.259697.681541.776

21.519 153.1fiS

4.547,114 4.152.821

PñorityDcbtUnsecurd Dei 3.032.556 1.078.896

Piid.In ('.apli.lPar.' Caít AcunOwnts l-,;ity AcunReine Eains. J'PèiìnØl

Rcie Eaings. Post)ìtionØlAdju.'I In Ownt Equit (ailch scbcule)

Poiition Conllbuiì (Dislrbutis) (Draw.) (llb sedulc

261.510.769

(25.3 11,581)

(2,88 un)80.887

(25.44.600)

809.&7

(1) Totl Pre-Petilin Uabailies dos not reconcile to the amount stated on th Schedle of Assets and Llabftits fil on October 15. 200 due to liing diferences andalloali 01 accruals.

(2) Due 10 the alloction of accruals and adjustments boke at month end, the nellOss lor the 9/15 10 91 period dos not reconcile to the change In retained earnins.There wil not be anunr~cild diference in fu peris as Company reportng periods wi. roirespo with the Mont Operatin Report peri.

.-Iti.idc:' is defui in lIlJ.S.C. Seton 101(31).

FORM MOR.3

(041O)

In re sea Opertion. Inc.Debtor

Cas No. O'M1338 (KGl

Reportg Per~: as of (l11312008

BALANCE SHEET. rontinuation shect

AcUIlS Recivable Cidi Card BatcJIl Incme Recivable

F.mployee Trvel AdvJllleOther ReceivablesDepotsInierdìvLtion TraiierInletCompany Reivables - SCO GroupIntrcmpay Rcvable . SCO IndiaIntercopany Reivable. SCO JapaWrAL 0'11En CURRENT ASSET

$23,963

1,805

$18.5836,182

14,25061.06097.83694,136

1.745.258 1.745,258127,598356,642

$2,433.409

369.25952,234,421

Acclld Co-p Adverising

E*Trae Ca Accral

Accru Expense - Researh & Development

Accrud F.xpeii . Sale & Marketing

Accrued F,pens . úcne & AdnltrtîvcAcrud £¡peiio; - (jeneralLegalAcd Elpensc . Chpter 11 feeAcd Expens. E.w LegalAcer ""peiio; - OrnerDefer Income - SeicDed Jiome.PS CONTRA'! A.CDeferd Income51'S

Defe JiOltJSEDeferd Revenu

Deferr Custome LiabilrtyDefed Revenue li D1STBRoyalties Payable¡\c....rud Royalts PayableRoyalties Payable 10 NovellIiercompny Payable . UKlutcrmp4ny Payibles . SCO GenyIntcrcomp4ny Payable . 5(;0 Fniiiclnierompany Payalcs . se Can.ida

ltitercmp4Qy Payiblet - se IndiaDilapidation AeealPension Acal

181,059 234.720125

130,779134,48910.50

132.50

13.50034.01522.89022.058

116,0821l.4664.11

1,018.70226.634

259.967t26

24.966482,653145,40390.73889.269

(18.970)184.536377.45632,03414.684

199.658182,012

425.45545.262

1.223,8309.273

341,882722

25.616482,653176.9941.231

146,0513.98

184.401

856.549Dividnds Declad 2,399.095

FORM MOR.3 (CONT)

(04107)

In re SCO Oiifls. Ine.

DetorCas No. 07-11333 (KG)

Repong .Period: iisof 011311208

STATUS OF POSTPETITION TAX

Thc bclnning tax liability should be the ending liabilty from the prior month or, if this is the fi~i re ihe amount should be zer.Attach photies of IRS Fonn 6123 or payment reipt to verify payment () depoit of feeral payrll taxe.~.Aiiach photocies of any ta reurns filed during the reponing peod

WithholdingflCA-EmployeFlCA-EmployerUnemploymL'ltIncomcOiher

Se attestation letter

SalesExeiseUnemploymentReal PropcrtyPersonal Propcl'YOther:

Tot State an LolToial Taxes

See attstation letter

SUMMY OF UNPAID POSTPETITION DEBTS

Altach aged listing of acnt~ payable.

Accounts Payable $ 894.580 $ 76.484 S (l 0,267 .66) $ - $ 82,898 S 1,043,695Wages Payable 1.435,164 1,435,164Taxes Payable 683.801 683.801ReniJea-BuildingRenVLeasc-EquipmenlSeciired Debt! Adequatc Pr(.'Ction Paymeut~Profcssionl Fe-s 21.529 21,529Amounts Due to Insiders"Other: Other Postpeiiion Liabilities 4.547,1l4 4,57.1 14

Toial PosipclÌiion Debts $ 7,582,189 $ 76.484 $ (10.267.66) S - $ 82,898 $ 7.731.304

Explain how and when ihe Debtor intends to pay any past-dUll postpcition dcbt~.

""Insider" is deued in II U.S.C. Section 101(31). FORM MOR-4

(04/00)

February 21,2008

Re: The SCO Group, Inc., et aL.DeL. Ban. No. 07-11337Attestation Regarding Postpetition Taxes

Offce of the Unite States Trustee

The above-captìoned debtors (the "Debtors") hereby submit the attestation regardingpostpetition taxes.

All postpetition taxes for the Debtors, which are not subject to dispute or reconciliation,are current. There are no material ta disputes or reconcilations.

Dated: 02/2112008

THE SCO GROUP, INC. and SCOOPERATIONS, INC.

By: 11i ~_Ken melsenChief Financial Officer

Form MOR.S(0410)

In re SCu Ooe!ion.'i. IncDebtor

Case No. 07-11338 (KG)Report Perod: as of 011118

ACCOUNTS RECEIVABLE RECONCILIATION AND AGING

Total Accounts Recivable at the beginning of the reporting period+ Amounts biled during the period- Amounts collected during the periodTotal Accounts Recivable at the end of the reporting period

$3.471,772

1,986.046

1,326,74$4.13,344

o - 30 days old31 .60 days old

61 - 90 days old91+ days oldAccounts Receivable

Foreign Exchange AdjustmentTotal Accounts ReeivableReceivables-RoyaltiesAllowance for Sales ReturnsAllowance for Doubtful AccountsAccounts Recivable (Net)

1.906,701

1,093.876

215.802

915.017

4,131.396

(53)4,13 1.344

384,511

(316,11)(15.169)

$4,041,566

DEBTOR QUESTIONNAIRE

1. Have any assets ben sold or transfer outside th norml cour of businesthis reprting period? If yes, provide an explantion below.

2. Have any funs be disbursed from any accouni othr th a debtor in possession

account this reprtng peod? If yes. provide an explanation below.

3. Have all postpetion ta remr ben timely filed? If no, providc an explanation

below.

4. Are workers compensation. gen liabilty and oiher necesary insurane

coverages in effect? If no. provide an explantion below.

5. Has any bank accunt be opene during the reporting period? If ye. prvide documentation

identiying th opened accunt(s). If an investment accunt has be opened provide the

reuird documentation puruant to the Delaware liicl Rule 401 -3.

x

x

x.

x

x

FORM MOR-5

(04/07)