Cardiac Science Reports Record Fourth Quarter and Full Year 20...(tax withholding on restricted stoc...),Health

stock awards (141) (81)

Net cash flows provided by

financing activities 780 816

Net change in cash and cash equivalents 10,340 6,273

Cash and cash equivalents, beginning of period 9,819 3,546

Cash and cash equivalents, end of period $20,159 $9,819

Cardiac Science Corporation and Subsidiaries

Reconciliation of GAAP Results to Non-GAAP Results (unaudited)

(in thousands)

Reconciliation of Net Income

(loss) to Adjusted EBITDA

Three Months Three Months

Ended Ended

December 31, December 31,

2007 2006

% of % of

revenue revenue

Net income (loss) $2,367 4.7% $(35) -0.1%

Depreciation and amortization 1,672 3.3% 1,600 4.1%

Interest income (203) -0.4% (21) -0.1%

Income tax (benefit) expense 1,821 3.6% (614) -1.6%

EBITDA 5,657 11.2% 930 2.4%

Stock-based compensation 484 1.0% 490 1.3%

Litigation and related expenses - 0.0% 625 1.6%

Adjusted EBITDA $6,141 12.2% $2,045 5.2%

Reconciliation of Net Income (loss)

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