Masimo Reports Fourth Quarter 2007 and Full Year 2007 Financi...(eptas may be required under the applicab...)

Masimo, SET, Signal Extraction Technology, Improving Outcomes and Reducing Cost of Care by Taking Noninvasive Monitoring to New Sites and Applications, Rainbow, SpHb, SpCO, SpMet, PVI and Pulse CO-Oximeter are trademarks or registered trademarks of Masimo Corporation.

MASIMO CORPORATION

CONDENSED CONSOLIDATED BALANCE SHEETS

(in thousands)

(unaudited)

December 31, 2006 December 29, 2007

ASSETS

Current assets

Cash and cash equivalents $55,382 $96,733

Accounts receivable, net of allowance

for doubtful accounts 22,350 26,970

Royalties receivable 1,289 13,866

Inventories 17,135 23,110

Prepaid expenses 2,021 3,837

Prepaid income taxes - 3,247

Deferred tax assets 18,116 14,334

Other current assets 1,022 1,543

Total current assets 117,315 183,640

Deferred cost of goods sold 21,899 26,249

Property and equipment, net 10,290 11,164

Deferred tax assets 3,163 5,332

Restricted cash 507 513

Intangible assets, net 4,592 5,589

Goodwill 448 448

Other assets 859 2,576

Total assets $159,073 $235,511

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