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LCA-Vision Reports Third Quarter 2008 Financial Results
Date:10/28/2008

173,540 172,965

Common stock in treasury, at cost

(6,646,449 and 6,631,586 shares

at September 30, 2008 and

December 31, 2007) (114,632) (114,427)

Retained earnings 31,735 34,597

Accumulated other comprehensive

income 17 439

Total stockholders' investment 90,685 93,599

Total liabilities and stockholders'

investment $172,279 $179,647

LCA-Vision Inc.

Condensed Consolidated Statements of Cash Flow (Unaudited)

(Dollars in thousands)

Nine Months Ended September 30,

2008 2007

Cash flow from operating activities:

Net income $1,585 $28,358

Adjustments to reconcile net income

to net cash provided by operating

activities:

Depreciation 13,375 7,758

Provision for loss on doubtful accounts 4,303 4,383

Loss on investment 1,074 -

Deferred income taxes (50) 9,927

Stock based compensation 966 3,623

Insurance reserve 1,196 1,684

Equity in earnings of

unconsolidated affiliates (453) (598)

Changes in operating assets and

liabilities

Patient receivables (1,491) (9,617)

Other accounts receivable 3,681 (2,934)

Prepaid income tax
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SOURCE LCA-Vision Inc.
Copyright©2008 PR Newswire.
All rights reserved

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