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Uroplasty Reports Fourth Quarter and Full Year Fiscal 2009 Results
Date:6/4/2009

financing and investing activities: Purchase of intellectual property funded by issuance of stock - 4,658,861
    Non-GAAP Financial Measures.  The following table reconciles our
    financial results calculated in accordance with accounting principles
    generally accepted in the U.S. (GAAP) to non-GAAP financial measures that
    exclude non-cash charges for share-based compensation, and depreciation
    and amortization expenses from gross profit, operating expenses and
    operating loss.  The non-GAAP financial measures used by management and
    disclosed by us are not a substitute for, or superior to, financial
    measures and consolidated financial results calculated in accordance with
    GAAP, and you should carefully evaluate our reconciliations to non-GAAP.
    We may calculate our non-GAAP financial measures differently from
    similarly titled measures used by other companies.  Therefore, our
    non-GAAP financial measures may not be comparable to those used by other
    companies.  We have described the reconciliations of each of our non-GAAP
    financial measures above to the most directly comparable GAAP financial
    measures.

    We use these non-GAAP financial measures, and in particular non-GAAP
    operating loss, for internal managerial purposes because we believe such
    measures are one important indicator of the strength and the performance
    of our business as they provide a link to operating cash flow.  We also
    believe that analysts and investors use such measures to evaluate the
    overall operating performance of companies in our industry, including as
    a means of comparing period-to-period results and as a means of
    evaluating our results with those of other companies.

    Our non-GAAP operating loss for fiscal 2009 and 2008 was approximately
    $1.7 million and $1.8 million, respectively.

                
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SOURCE Uroplasty, Inc.
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