Beckman Coulter Announces Second Quarter 20...(new accounting rule isestimated to incre...)

Non-GAAP Financial Measures

"GAAP" refers to financial information presented in accordance with generally accepted accounting principles in the United States.

To supplement the condensed consolidated financial statements and discussion presented on a GAAP basis, this press release includes non-GAAP financial measures with respect to the three and six months ended June 30, 2008 and 2007 and with respect to Outlook for 2008. Management uses non-GAAP financial measures because it believes the appropriate analysis of our profitability cannot be effectively considered while incorporating the effect of unusual items and charges that have not been experienced consistently in prior periods. Also, management believes these non-GAAP measures facilitate our comparison of our historical results to our competitors. The Company reported the following non-GAAP financial measures: "adjusted operating income," "adjusted operating margin," "adjusted net earnings" and related "adjusted diluted earnings per share," "EBITDA," "adjusted EBITDA" and "constant currency growth." The Company also provided its outlook for 2008 for "adjusted operating margin," "adjusted pretax profit growth," "adjusted non-operating expense," "adjusted tax rate" "adjusted earnings per diluted share" and "adjusted EBITDA." These non-GAAP financial measures are not in accordance with or an alternative for GAAP.

Adjusted operating income excludes the impact of charges or write-offs associated with acquisitions, restructuring, or relocations in connection with our supply chain improvement initiatives and other operating income and expense items that we do not expect to be recurring. Some of the items excluded may be beyond the control of management and
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