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Birner Dental Management Services, Inc. Announces Net Income up 31% for the Quarter
Date:5/14/2009

ntal group practice revenue was $15,254,252 for the three months ended March 31, 2008, and $15,341,714 for the three months ended March 31, 2009. (2) Corporate expense - general and administrative includes $173,413 related to stock-based compensation expense in the three months ended March 31, 2008, and $164,178 related to stock-based compensation expense in the three months ended March 31, 2009.

              BIRNER DENTAL MANAGEMENT SERVICES, INC. AND SUBSIDIARIES
                      CONDENSED CONSOLIDATED BALANCE SHEETS

                                                   December 31,    March 31,
                         ASSETS                        2008          2009
                                                        **        (Unaudited)
     CURRENT ASSETS:
        Cash and cash equivalents                   $1,234,991    $1,265,726
        Accounts receivable, net of allowance
         for doubtful
        accounts of $290,688 and $280,026,
         respectively                                2,875,732     3,132,356
        Deferred tax asset                             195,091       251,929
        Prepaid expenses and other assets              418,653       678,046

        Total current assets                         4,724,467     5,328,057

        PROPERTY AND EQUIPMENT, net                  3,887,919     3,534,366

     OTHER NONCURRENT ASSETS:
        Intangible assets, net                      10,621,918    10,435,236
        Deferred charges and other assets              160,289       151,956

        Total assets                               $19,394,593   $19,449,615

             LIABILITIES AND SHAREHOLDERS' EQUITY

     CURRENT LIABILITIES:
        Accounts payable                            $1,551,851    $1,558,785
        Accrued expenses                             1,462,258     1,502,776
        Accrued pay
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SOURCE Birner Dental Management Services, Inc.
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