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Beckman Coulter Announces First Quarter 2008 Results

r inability to forecast charges associated with future transactions and initiatives. However, management believes our Outlook for 2008, using the non-GAAP measures indicated, reflects management's expectation of the performance of the core operations of the company and believes this information is useful to investors to view our operations through the eyes of management.

The presentation of historical non-GAAP financial measures is not meant to be considered in isolation from or as a substitute for results prepared in accordance with GAAP. We use these non-GAAP measures to supplement net earnings and other corresponding measures on a basis prepared in conformance with GAAP. These non-GAAP financial measures reflect additional ways of viewing aspects of our operations that when viewed with our GAAP results provide a more complete understanding of factors and trends affecting our business. However, investors should understand that the excluded items are actual income and expenses that may impact the cash available to us for other uses. We strongly encourage investors to consider both net earnings and cash flows determined under GAAP as compared to the non-GAAP measures presented and to perform their own analysis, as appropriate.

Reconciling Items to Non-GAAP Financial Measures

The non-GAAP measures described above exclude the following items:

a) Restructuring expenses -- In January 2007, as part of our previously

announced strategic supply chain management initiative, we announced

the closure and relocation of certain manufacturing and distribution

sites, mainly in the United States. In connection with these closures

and relocations, we recorded net charges related to severance and other

costs of $0.7 million (includes net gain of $2.6 million on sale of

property located in Hialeah, Florida) and $6.9 million in the first

quarter of 2008 and 2007, respectively.

b) Fa

SOURCE Beckman Coulter, Inc.
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