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Beckman Coulter's 4th Quarter and Full Year 2007 Revenue Grows 10.8% and 9.2%, Respectively; 2007 Earnings Per Share Beat Outlook
Date:2/8/2008

s, the GAAP measure most directly comparable to adjusted net earnings, and earnings per share, the GAAP measure most directly comparable to adjusted earnings per share, are provided on the attached schedule.

Earnings before interest, taxes, depreciation and amortization ("EBITDA") is a non-GAAP measure that management believes provides useful supplemental information for management and investors. EBITDA is a tool that provides a measure of the earnings of the business before considering the impact of interest, taxes, depreciation and amortization. We believe EBITDA provides management with a means to analyze and evaluate the profitability of our business and its ability to generate cash flow before the effect of interest, taxes, depreciation and amortization. A reconciliation of net earnings, the GAAP measure most directly comparable to EBITDA, is provided on the attached schedule.

Free cash flow is a non-GAAP measure that management believes provides useful supplemental information for management and investors, because it reports the cash provided by operating activities after the cash invested in property, plant and equipment. We believe this measure provides management and investors with a measure to determine the health of the business and cash flow generated by the business in excess of the cash needed to be reinvested in the business. A reconciliation of cash provided by operating activities, the GAAP measure most directly comparable to free cash flow, is provided on the attached schedule.

Our discussion of international revenue includes comparisons on a constant currency basis, which we have previously defined in our annual report on Form 10-K. We believe use of this measure aids in the understanding of our operations without the impact of foreign currency. This presentation also is consistent with our internal use of the measure, which we use to measure the profitability of ongoing operating results against prior periods and against our
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SOURCE Beckman Coulter, Inc.
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