Masimo Reports Fourth Quarter 2007 and Full Year 2007 Financi...(mparable basis to future reported dilute...)

Accordingly, we are disclosing this information to permit additional

analysis of our performance (in thousands, except share data):

Three Months Ended Year Ended

December 31, December 29, December 31, December 29,

2006 2007 2006 2007

Numerator:

GAAP: Net income

(loss)

attributable

to common

stockholders $(10,261) $12,055 $61,781 $23,079

Less: Net income

(loss)

attributable

to common

stockholders

during which

two classes

of equity

securities were

outstanding (A) (10,261) - 61,781 6,899

Net income

attributable

to common

stockholders

during which a

single class of

equity

securities was

outstanding (B) $- $12,055 $- $16,180

GAAP: Net income

(loss)

attributable to

common

stockholders (2) $(10,261) $12,055 $61,781 $23,079

Preferred stock

dividend (2) 19,215 - 77,785 -

Accretion of

preferred stock 1,956 - 7,985 4,837

Undistributed

income

attributable to

preferred

stockholders - - 34,275 14,339

Non-GAAP:

Net income

attributable to

common

stockholders (C) $10,910 $12,055 $181,826 $42,255

Denominator:

Weighted average

number of common

shares

outstanding

under the two

class method -

Diluted (D) 16,549,901 - 20,302
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