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Abaxis Reports Record Sales for the Third Quarter of Fiscal 2008
Date:1/31/2008

ctual property asserted by third parties, risks involved in carrying of inventory and other risks detailed from time to time in Abaxis' periodic reports filed with the United States Securities and Exchange Commission. Forward-looking statements speak only as of the date the statements were made. Abaxis does not undertake and specifically disclaims any obligation to update any forward-looking statements.

Financial Tables on Following Pages

ABAXIS, INC.

Condensed Statements of Operations

(In thousands, except per share data)

(Unaudited)

Three Months Ended Nine Months Ended

December 31, December 31,

2007 2006 2007 2006

Revenues $25,690 $22,018 $73,813 $63,413

Cost of revenues 12,081 10,439 33,331 28,839

Gross profit 13,609 11,579 40,482 34,574

Operating expenses:

Research and development 1,629 1,495 5,104 4,731

Sales and marketing 6,056 5,302 17,666 15,306

General and administrative 1,571 1,262 4,760 4,232

Total operating expenses 9,256 8,059 27,530 24,269

Income from operations 4,353 3,520 12,952 10,305

Interest and other income (expense),

net 552 491 1,580 1,194

Income before income taxes 4,905 4,011 14,532 11,499

Income tax provision 1,700 1,235 5,341 4,208

Net income $3,205 $2,776 $9,191 $7,291

Net income per share:

Basic net income per share $0.15 $0.13 $0.43 $0.35

Diluted net income per share $0.14
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SOURCE Abaxis, Inc.
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