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Birner Dental Management Services, Inc. Announces 10.0% Adjusted EBITDA Increase for 2007 Versus 2006
Date:3/18/2008

p> compensation expense pursuant to SFAS 123 ( R ) for the quarter ended

December 31, 2007, and $81,030 of equity compensation for a stock

award and $84,403 of stock-based compensation expense pursuant to SFAS

123 ( R ) for the quarter ended December 31, 2006.

(3) Corporate expenses -- general and administrative includes $324,120 of

equity compensation for a stock award and $405,274 of stock-based

compensation expense pursuant to SFAS 123 ( R ) for the year ended

December 31, 2007, and $324,120 of equity compensation for a stock

award and $329,054 of stock-based compensation expense pursuant to

SFAS 123 ( R ) for the year ended December 31, 2006.

BIRNER DENTAL MANAGEMENT SERVICES, INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

December 31,

ASSETS 2006 2007

CURRENT ASSETS:

Cash and cash equivalents $888,186 $964,150

Accounts receivable, net of allowance

for doubtful accounts of $288,513 and

$291,827, respectively 3,103,922 3,008,550

Deferred tax asset 185,671 178,591

Income taxes receivable - 26,817

Prepaid expenses and other assets 597,283 620,365

Total current assets 4,775,062 4,798,473

PROPERTY AND EQUIPMENT, net 5,592,672 4,533,531

OTHER NONCURRENT ASSETS:

Intangible assets, net 12,272,358 11,393,590

Deposits 181,860 171,687

Total assets $22,821,952 $20,897,281

LIABILITIES AND SHAREH
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SOURCE Birner Dental Management Services, Inc.
Copyright©2008 PR Newswire.
All rights reserved

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