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Beckman Coulter Announces Third Quarter 2008 Results
Date:10/28/2008

of the date hereof, and we undertake no obligation to update these disclosures except as may be required by the federal securities laws.

Changes in Presentation

In connection with the preparation of the Consolidated Financial Statements for the year ended December 31, 2007, management determined that the amounts previously reported on our Condensed Consolidated Statements of Cash Flows for additions to property, plant and equipment, changes in inventories, long-term lease receivables, other and depreciation and amortization expense were incorrect due to inadvertent errors in summarizing these amounts. These immaterial errors resulted in an overstatement of cash flows provided by operating activities, with an equal overstatement of cash flows used in investing activities, but had no effect on our Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Earnings as presented in our Form 10-Q for the three and nine months ended September 30, 2007 or for any other periods. The amounts presented in the Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2007, have been restated to correct these immaterial errors, as set forth in the following table:

Previously

Reported restated

Depreciation and amortization $156.7 $148.0

Change in inventories (46.7) (55.5)

Change in long-term lease receivables 14.5 11.7

Change in other (11.0) (9.4)

Net cash provided by operating activities 284.7 266.0

Additions to property, plant and equipment (223.4) (204.7)

Net cash used in investing activities (201.1) (182.4)

Change in Accounting for Convertible Debt Securities
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SOURCE Beckman Coulter, Inc.
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