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

ienists and is subtracted from total dental group practice revenue to arrive at net revenue. The Company reports net revenue in its financial statements to comply with Emerging Issues Task Force Issue No. 97-2, Application of SFAS No. 94 (Consolidation of All Majority Owned Subsidiaries) and APB Opinion No. 16 (Business Combinations) to Physician Practice Management Entities and Certain Other Entities With Contractual Management Arrangements. Total dental group practice revenue is a non-GAAP measure that is disclosed because it is a critical component for management's evaluation of office performance. However, investors should not consider this measure in isolation or as a substitute for operating income, cash flows from operating activities or any other measure for determining the Company's operating performance or liquidity that is calculated in accordance with GAAP.

Quarters Ended Years Ended

December 31, December 31,

2006 2007 2006 2007

Total dental group

practice revenue $13,712,111 $13,828,553 $57,141,226 $59,390,457

Less - amounts

retained by Offices 4,312,799 4,332,781 17,754,230 18,600,202

Net revenue $9,399,312 $9,495,772 $39,386,996 $40,790,255


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SOURCE Birner Dental Management Services, Inc.
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