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BioSpecifics Technologies Corp. Reports Second Quarter 2008 Financial Results
Date:8/11/2008

nties which could cause actual results to differ. Please refer to our 10-KSB for specific details on our risk factors. Given these risks and uncertainties, you are cautioned not to place undue reliance on forward-looking statements. The Company's actual results could differ materially from those contained in the forward-looking statements. The Company undertakes no obligation to revise or update its forward-looking statements in order to reflect events or circumstances that may arise after the date of this release.

BIOSPECIFICS TECHNOLOGIES CORP.

Consolidated Balance Sheets

Fiscal Year

Ended

As of June 30, December 31,

2008 2007

(unaudited) (audited)

Assets

Current assets:

Cash and cash equivalents $4,741,385 $68,564

Short-term investments-(1) - 975,000

Accounts receivable, net 102,180 108,809

Prepaid expenses and other current assets 101,946 73,158

Total current assets 4,945,511 1,225,531

Long-term investments-(1) 1,020,427 -

Property, plant and equipment, net 17,133 35,680

Total assets 5,983,071 1,261,211

Liabilities and Stockholders' Deficit

Current liabilities:

Accounts payable and accrued expenses 719,623 873,460

Accrued third-party development expenses 2,272,969 2,272,969

Accrued tax liability 453,553
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SOURCE BioSpecifics Technologies Corp.
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