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Select Medical Corporation Announces Results for First Quarter Ended March 31, 2008
Date:5/15/2008

646,651 1,155,907 78.8%

Revenue per visit (d) $101 $103 2.0%

Adjusted EBITDA (,000) $17,618 $20,097 14.1%

Adjusted EBITDA margin 15.7% 11.9% (24.2)%

(a) Specialty hospitals consist of long-term acute care hospitals and

acute medical rehabilitation hospitals.

(b) Net revenue per patient day is calculated by dividing specialty

hospital inpatient service revenues by the total number of patient

days.

( c ) Adjusted EBITDA margin - same store hospitals represents the

Adjusted EBITDA margin for those hospitals opened or acquired before

January 1, 2007 and operated throughout both periods.

(d) Net revenue per visit is calculated by dividing outpatient

rehabilitation clinic revenue by the total number of visits. For

purposes of this computation, outpatient rehabilitation clinic

revenue does not include managed clinics or contract services

revenue.

IV. Net Income to Adjusted EBITDA Reconciliation

(In thousands)

(unaudited)

For the Three Months Ended March 31, 2007 and 2008

The following table reconciles net income to Adjusted EBITDA for Select.

Adjusted EBITDA is used by Select to report its segment performance in

accordance with SFAS No. 131. Adjusted EBITDA is defined as net income

before interest, income taxes, depreciation and amortization, stock

compensation expense, other expense and minority interest. We believe that

the presentation of Adjusted EBITDA is important to investors because

Adjusted EBITDA is used by management to evaluate financial performance

and determine resource allocation for each of our operating units.

Adjusted EBITDA is not a measure of financial performance under

generally accepte
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SOURCE Select Medical Corporation
Copyright©2008 PR Newswire.
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