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Rochester Medical Reports Record Fourth Quarter Sales and Record Annual Sales
Date:11/6/2008

ollister was fully recognized in December

2006. This adjustment reduces net income related to the realization

of certain one-time revenue from marketing rights. The amounts were

recorded in net sales in the Statement of Operations.

(3) Amortization of the intangibles acquired in June 2006 asset

acquisition from Coloplast AS and Mentor Corporation. Management

believes these assets are appreciating. This adjustment adds back

amortization expense for the three and twelve months ended September

30, 2008 and 2007 related to certain intangibles.

(4) Compensation expense mandated by SFAS 123R. This adjustment adds back

the compensation expense recorded when stock options are granted to

employees and directors for the three and twelve months ended

September 30, 2008 and 2007.

Condensed Balance Sheets

(unaudited)

September 30, September 30,

2008 2007

Assets

Current Assets

Cash and equivalents $8,508,000 $6,671,356

Marketable securities 28,493,648 30,465,244

Accounts receivable 6,009,023 5,527,518

Inventories 8,745,873 7,698,889

Prepaid expenses and other

assets 1,110,291 6,480

Deferred income tax asset 1,143,931 876,032

Total current assets 54,010,766 51,245,519

Property and equipment, net 9,883,329 9,679,035

Deferred income tax asset 831,299 571,721

Patents, net
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SOURCE Rochester Medical Corporation
Copyright©2008 PR Newswire.
All rights reserved

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