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LCA-Vision Reports Second Quarter Financial Results
Date:7/28/2009

Every Moment. Transforming Lives Every Day.

                                    LCA-Vision Inc.
                 Condensed Consolidated Statements of Operations
                  (Dollars in thousands except per share data)
                                     (Unaudited)

                                     Three Months Ended    Six Months Ended
                                          June 30,             June 30,
                                       2009      2008      2009      2008

    Revenues - Laser refractive
     surgery                         $31,681   $54,181   $79,602  $133,750

    Operating costs and expenses
       Medical professional and
        license fees                   6,987    11,260    17,762    26,022
       Direct costs of services       17,269    20,045    35,085    44,496
       General and administrative      4,452     5,671     8,869    10,862
       Marketing and advertising       9,485    15,466    22,511    35,449
       Depreciation                    3,768     4,612     8,127     8,867
       Consent revocation charges         -          -       804         -
       Restructuring and impairment
        charges                        1,554        77     2,455       533

    Operating (loss) income          (11,834)   (2,950)  (16,011)    7,521

    Equity in earnings from
     unconsolidated businesses            48       265        75       321
    Net investment income                633       831       455     1,566
    Other income, net                     20         -        22        18

    (Loss) income before income
     taxes                           (11,133)   (1,854)  (15,459)    9,426

    Income tax (benefit) expense      (4,246)   (1,281)   (5,728)    3,123

    Net (loss) income                $(6,887)    $(573)  $(9,731)   $6,303

    (Loss) earnings per common share
   
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SOURCE LCA-Vision Inc.
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