CoSine Communications, Inc.

DateInflation Amount Per Share*
9/26/2000**$36.8816***
9/27/2000$28.6008
9/28/2000$31.6078
9/29/2000$30.1238
10/2/2000$20.9899
10/3/2000$22.063
10/4/2000$18.6384
10/5/2000$15.3428
10/6/2000$10.1493
10/9/2000$10.2043
10/10/2000$8.1251
10/11/2000$5.8348
10/12/2000$6.3171
10/13/2000$11.051
10/16/2000$16.3132
10/17/2000$17.7958
10/18/2000$12.9483
10/19/2000$18.3774
10/20/2000$22.5522
10/23/2000$17.589
10/24/2000$15.9652
10/25/2000$9.7532
10/26/2000$6.6363
10/27/2000$2.3834
10/30/2000$5.911
10/31/2000$8.8924
11/1/2000$6.7031
11/2/2000$6.2851
11/3/2000$6.1573
11/6/2000$3.9653
11/7/2000$3.0015
11/8/2000$2.5209
11/9/2000$1.9143
11/10/2000$1.3241
11/13/2000$0
11/14/2000$0
11/15/2000$0
11/16/2000$0
11/17/2000$0
11/20/2000$0
11/21/2000$0
11/22/2000$0
11/24/2000$0
11/27/2000$0
11/28/2000$0
11/29/2000$0
11/30/2000$0
12/1/2000$0
12/4/2000$0
12/5/2000$0
12/6/2000$0

* Data shown are adjusted forward for all stock splits between the IPO and 12/6/00.

** Purchases on a date not listed in the chart above have no artificial inflation.

*** Purchases in the IPO itself at $23.00 per share have no artificial inflation.