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IRIDEX Reports First Quarter 2008 Financial Results
Date:5/13/2008

March 29, March 31,

2008 2007

Sales $11,474 $12,566

Cost of sales 6,669 7,357

Gross profit 4,805 5,209

Operating expenses:

Research and development 1,025 1,729

Sales, general and administrative 4,518 8,274

Total operating expenses 5,543 10,003

Loss from operations (738) (4,794)

Interest and other (expense) income, net (154) (126)

Loss before income taxes (892) (4,920)

Provision for income taxes - -

Net loss $(892) $(4,920)

Net loss per common share - basic $(0.10) $(0.61)

Net loss per common share - diluted $(0.10) $(0.61)

Shares used in per common share basic

calculations 8,824 8,080

Shares used in per common share

diluted calculations 8,824 8,080

IRIDEX Corporation

Condensed Consolidated Balance Sheets

(In thousands)

(unaudited)

March 29, December 29,

2008 2007

Assets (unaudited)

Current Assets:

Cash and cash equivalents $4,013 $5,809

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SOURCE IRIDEX Corporation
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