MedCath Corporation Reports Fourth Quarter Earnings and Outlook for F...(available for patient use. (d) Staff...),Health

(d) Staffed and available beds represent the number of beds that are

readily available for patient use at the end of the period.

(e) Admissions represent the number of patients admitted for inpatient

treatment.

(f) Adjusted admissions is a general measure of combined inpatient and

outpatient volume. We computed adjusted admissions by dividing gross

patient revenue by gross inpatient revenue and then multiplying the

quotient by admissions.

(g) Patient days represent the total number of days of care provided to

inpatients.

(h) Adjusted patient days is a general measure of combined inpatient and

outpatient volume. We computed adjusted patient days by dividing

gross patient revenue by gross inpatient revenue and then multiplying

the quotient by patient days.

(i) Average length of stay (days) represents the average number of days

inpatients stay in our hospitals.

(j) We computed occupancy by dividing patient days by the number of days

in the period and then dividing the quotient by the number of staffed

and available beds.

(k) Inpatients with a catheterization procedure represent the number of

inpatients with a procedure performed in one of the hospitals'

catheterization labs during the period.

(l) Inpatient surgical procedures represent the number of surgical

procedures performed on inpatients during the period.

MEDCATH CORPORATION

SUPPLEMENTAL FINANCIAL DISCLOSURE - RECONCILIATION OF GAAP FINANCIAL

MEASURES

TO NON-GAAP FINANCIAL MEASURES

(Unaudited)

The following table reconciles Adjusted EBITDA with MedCath's income from continuing operations as derived directly from MedCa
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