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AMICAS Reports Financial Results for the First Quarter Ended March 31, 2008
Date:4/30/2008

ousands)

Three Months Ended

March 31,

2008 2007

Operating activities

Net (loss) income $(467) $146

Adjustments to reconcile net (loss) income to

cash provided by operating activities:

Depreciation and amortization 275 272

Provisions for bad debts 55 (251)

Amortization of software development costs 489 503

Non-cash stock compensation expense 433 523

Changes in operating assets and liabilities:

Accounts receivable (489) 604

Computer hardware held for resale, prepaid

expenses, and other 533 978

Accounts payable and accrued expenses (167) 19

Deferred revenue including unearned discount 454 (109)

Unrecognized tax benefits (115) -

Cash provided by operating activities 1,001 2,685

Investing activities

Purchases of property and equipment (304) (88)

Purchase of software - (2,300)

Purchases of held-to-maturity securities (124,084) (23,392)

Maturities of held-to-maturity securities 113,799 28,076

Purchases of available-for-sale securities (1,500) (8,591)

Sales of available-for-sale securities 20,031 3,350

Cash used in investing activities 7,942 (2,945)

Financing activities

Repurchase of
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SOURCE AMICAS, Inc.
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