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Smart Balance Announces 2008 First-Quarter Results
Date:5/7/2008

eese. Smart Balance Inc. is one of the five fastest growing food companies in the United States, according to Nielsen sales figures. For more information about products and the Smart Balance(TM) Food Plan, visit http://www.smartbalance.com .

SMART BALANCE, INC. AND SUBSIDIARY

Consolidated Balance Sheets

March 31, December 31,

2008 2007

Assets (Unaudited)

Current assets:

Cash and cash equivalents $7,032,468 $37,648,754

Accounts receivable, net of allowance

2008- $226,891 and 2007-$228,871 11,827,242 11,733,117

Accounts receivable - other 1,190,127 799,470

Inventories 7,676,319 7,202,198

Prepaid taxes

8,068,740 6,517,833

Prepaid expenses and other assets 5,743,983 1,454,866

Deferred tax asset 1,079,509 1,079,509

Total current assets 42,618,388 66,435,747

Property and equipment, net 2,628,319 1,805,331

Other assets:

Goodwill 374,885,923 374,885,923

Other intangibles, net 158,273,243 159,645,634

Deferred costs, net 2,559,021 3,519,412

Other assets 113,882 74,975

Total other assets 535,832,069 538,125,944

Total assets $581,078,776 $606,367,022

Liabilities and Stockholders' Equity

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SOURCE Smart Balance Inc.
Copyright©2008 PR Newswire.
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