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WebMD Provides Preliminary First Quarter Results and Updates Financial Guidance for 2008
Date:4/23/2008

, depreciation,

amortization and other non-cash

items (b)

Interest income 10.00 11.00

Depreciation and amortization (31.00) (29.00)

Non-cash advertising (5.00) (5.00)

Non-cash stock-based compensation (22.00) (21.00)

Income tax provision (c) (20.00) (26.00)

Net income $29.50 $37.50

Net income per common share:

Basic $0.50 $0.64

Diluted $0.48 $0.60

Weighted-average shares

outstanding used in computing net

income per common share:

Basic 59.00 59.00

Diluted 62.00 62.00

Notes:

(a) See Annex A - Explanation of Non-GAAP Financial Measures

(b) Reconciliation of Adjusted EBITDA to net income

(c) Income tax rate for 2008 is estimated to be approximately 41%

of pretax income. The income tax provision excludes any benefit

relating to any reversal in 2008 of the valuation allowance against

deferred tax assets.

ANNEX A

Explanation of Non-GAAP Financial Measures

(All dollar amounts in thousands)

The accompanying WebMD Health Corp. press release and Financial Guidance Summary include both financial measures in accordance with U.S. generally accepted accounting principles, or GAAP, as well as non-GAAP financial measures. The non-GAAP financial measures represent earnings before interest, taxes, depreciation, amortization and other non-cash items (which we refer to as "A
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SOURCE WebMD
Copyright©2008 PR Newswire.
All rights reserved

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