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Spectral announces 2007 financial results
Date:3/7/2008

adequacy or accuracy of this statement.

Summary financial statements attached:

Spectral Diagnostics Inc.

Balance Sheets

-------------------------------------------------------------------------

As at December 31, 2007 and 2006

(in thousands of dollars)

2007 2006

$ $

Assets

Current assets

Cash and cash equivalents 638 945

Short-term investments 4,289 5,057

Accounts receivable 677 762

Inventories 249 155

Prepaid expenses 55 130

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5,908 7,049

Property, plant and equipment, net 379 235

Commercial instruments, net 164 29

Purchased technology and trademarks, net 1,529 2,022

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7,980 9,335

-------------------------

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Liabilities

Current liabilities

Accounts payable and accrued liabilities 379 504

Deferred revenue 150 -

Convertible note payable 2,008 1,843

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SOURCE Spectral Diagnostics Inc.
Copyright©2008 PR Newswire.
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