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Uroplasty Reports Record Sales for Third Fiscal Quarter and Nine Months Ended December 31, 2007
Date:2/11/2008

by other companies. We have described the reconciliations of each of our non-GAAP financial measures above to the most directly comparable GAAP financial measures.

Management uses our non-GAAP financial measures, and in particular non-GAAP operating loss, for internal managerial purposes because we believe such measures are one important indicator of the strength and the performance of our business because they provide a link to operating cash flow. We also believe that analysts and investors use such measures to evaluate the overall operating performance of companies in our industry, including as a means of comparing period-to-period results and as a means of evaluating our results with those of other companies.

Three Months Ended Nine Months Ended

December 31, December 31,

2007 2006 2007 2006

Gross Profit

GAAP gross profit $2,939,359 $1,406,092 $7,664,323 $3,922,700

% of sales 79% 65% 79% 69%

SFAS 123 (R) stock

option charges 9,008 - 18,695 1,361

Depreciation expenses 13,277 12,330 41,882 36,358

Non-GAAP gross

profit 2,961,644 1,418,422 7,724,900 3,960,419

Operating Expenses

GAAP operating

expenses 3,868,656 $2,459,060 $10,787,959 $8,040,105

SFAS 123 (R) stock

option charges 187,438 158,770 848,394 634,585

Depreciation

expenses 43,842 37,015 122,001 108,367

Amortization

expenses 209,862 25,210 632,865 78,323

Non-GAAP operating

expenses 3,427,514 2,238,065 9,184,699 7,218,830

Operating Loss

GAAP operating

loss
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SOURCE Uroplasty, Inc.
Copyright©2008 PR Newswire.
All rights reserved

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