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MedQuist Reports First Quarter 2008 Results
Date:5/12/2008

$(0.12) $(0.05)

Diluted $(0.12) $(0.05)

Weighted average shares outstanding:

Basic 37,544 37,484

Diluted 37,544 37,484

MedQuist Inc. and Subsidiaries

Consolidated Balance Sheets

(In thousands)

(Unaudited)

March 31, December 31,

2008 2007

Assets

Current assets:

Cash and cash equivalents $152,711 $161,582

Accounts receivable, net of allowance of

$4,168 and $4,359, respectively 52,124 48,725

Income tax receivable 737 815

Other current assets 8,109 7,920

Total current assets 213,681 219,042

Property and equipment, net of accumulated

depreciation of $41,184 and $38,772,

respectively 20,197 21,366

Goodwill 125,365 125,505

Other intangible assets, net of accumulated

amortization of $43,234 and $45,209,

respectively 41,721 42,262

Deferred income taxes 2,714 2,712

Other assets 6,830 6,885

Total assets $410,508 $417,772

Liabilities and Shareholders' Equity

Current liabilities:

Accounts payable $10,204 $12,7
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SOURCE MedQuist Inc.
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