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Cepheid Reports Second Quarter Revenue of $42.1 Million
Date:7/24/2008

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Goodwill 14,844 14,844

Total assets $173,639 $165,245

LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:

Accounts payable $12,626 $10,587

Accrued compensation 8,362 8,573

Accrued royalties 6,791 6,913

Accrued collaboration profit sharing 1,388 522

Accrued and other liabilities 7,290 4,742

Income tax payable - 213

Deferred revenue 2,927 4,016

Total current liabilities 39,384 35,566

Deferred revenue 1,795 2,054

Other liabilities 1,065 690

Total liabilities 42,244 38,310

Shareholders' equity:

Common stock 264,140 254,807

Additional paid-in capital 33,930 26,697

Accumulated other comprehensive income (loss) (2,390) 340

Accumulated deficit (164,285) (154,909)

Total shareholders' equity 131,395 126,935

Total liabilities and shareholders' equity $173,639 $165,245

CEPHEID

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(in thousands)

Six Months Ended

June 30,

2008 2007

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SOURCE Cepheid
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