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IRIDEX Reports Fourth Quarter and Full Year 2007 Financial Results
Date:4/10/2008

Condensed Consolidated Balance Sheets

(In thousands)

December 29, December 30,

2007 2006

Assets

Current Assets:

Cash and cash equivalents $5,809 $21,051

Available-for-sale securities 3,800 0

Accounts receivable, net 8,876 6,052

Inventories 15,967 9,499

Prepaids and other current assets 1,051 1,264

Total current assets 35,503 37,866

Property and equipment, net 1,621 1,087

Goodwill 3,239 0

Other intangible assets, net 5,944 0

Other long term assets 347 1,224

Total assets 46,654 40,177

Liabilities and Stockholders' Equity

Current Liabilities:

Accounts payable $2,887 $1,830

Bank line of credit 4,863 0

Accrued compensation 2,024 1,517

Accrued expenses 7,809 2,392

Accrued warranty 1,895 866

Deferred revenue 3,350 1,415

Bank term loan-current portion 5,016 0

Total liabilities 27,844 8,020

Commitments and contingencies (Note 10).

Stockholders' Equity:

Convertible Preferred Stock, $
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SOURCE IRIDEX Corporation
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