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Gentiva Reports Third Quarter Revenue and Profit Growth
Date:10/30/2008

ocates 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 performance under accounting principles generally accepted in the United States and is susceptible to varying calculations, it may not be comparable to similarly titled measures in other companies.

3) Operating contribution and EBITDA for the third quarter and first nine months of 2008 included restructuring and integration costs of $1.4 million and $2.1 million, respectively. For the third quarter and first nine months of 2007, operating contribution and EBITDA included special charges of $0.6 million and $2.2 million, respectively. The special charges, which included restructuring and integration costs and costs and professional fees associated with merger and acquisition activities, were reflected as follows for segment reporting (dollars in millions):

3rd Quarter Nine Months

2008 2007 2008 2007

Home Health $0.1 $0.1 $0.3 $0.6

Other Related Services - - - 0.1

Corporate expenses 1.3 0.5 1.8
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SOURCE Gentiva Health Services, Inc.
Copyright©2008 PR Newswire.
All rights reserved

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