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Gentiva(R) Health Services Announces First Quarter 2008 Results and Reaffirms Financial Outlook
Date:5/1/2008

150,543

Medicaid and local government 35,365 38,327

Commercial insurance and other (4) 128,677 110,672

Total net revenues $323,722 $299,542

A reconciliation of EBITDA to Net income

- As Reported amounts follows: (2)

1st Quarter

2008 2007

EBITDA (3) $23,794 $23,139

Depreciation and amortization (5,151) (4,783)

Interest expense, net (5,426) (6,322)

Income before income taxes 13,217 12,034

Income tax expense (5) (5,494) (5,195)

Net income - As Reported $7,723 $6,839

Notes:

(1) The Company's senior management evaluates performance and allocates

resources based on operating contributions of the reportable segments,

which exclude corporate expenses, depreciation, amortization, and

interest expense (net), but include revenues and all other costs

directly attributable to the specific segment.

(2) EBITDA, a non-GAAP financial measure, is defined as income before

interest expense (net of interest income), income taxes, depreciation

and amortization. Management uses EBITDA to evaluate overall

performance and compare current operating results with other companies

in the healthcare industry. EBITDA should not be considered in

isolation or as a substitute for net income, operating income or cash

flow statement data determined in accordance with accounting

principles generally accepted in the United States. Because EBITDA is

not a measure of financial pe
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SOURCE Gentiva Health Services, Inc.
Copyright©2008 PR Newswire.
All rights reserved

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