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Heska Announces Q4 and Annual 2007 Results
Date:2/26/2008

er such pro forma financial information in isolation from, or as a substitute for, financial information prepared in accordance with GAAP.

Pro Forma Reconciliation to GAAP

Consolidated Statements of Operations

In Thousands, Except per Share Amounts

(unaudited)

Twelve Months Ended

December 31, 2007

As Reported(GAAP) Adjustments Pro Forma

Revenue, net:

Product revenue, net:

Core companion animal health $65,910 $- $65,910

Other vaccines, pharmaceuticals

and products 14,897 - 14,897

Total product revenue, net 80,807 - 80,807

Research, development and other 1,528 - 1,528

Total revenue 82,335 - 82,335

Cost of revenue:

Cost of products sold 48,874 - 48,874

Cost of research, development

and other 274 - 274

Total cost of revenue 49,148 - 49,148

Gross profit 33,187 - 33,187

Operating expenses:

Selling and marketing 16,109 - 16,109

Research and development 2,679 - 2,679

General and administrative 8,925 - 8,925

Other (47) - (47)

Total operating expenses 27,666 - 27,666

Income from operations 5,521 - 5,521

Interest and othe
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SOURCE Heska Corporation
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