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Young Innovations, Inc. Announces Results for the Third Quarter Ended September 30, 2007 and Declares Quarterly Dividend
Date:10/23/2007

acts, events or circumstances after the date hereof that may bear upon forward-looking statements. Because such statements involve risks and uncertainties, actual actions and strategies and the timing and expected results thereof may differ materially from those expressed or implied by such forward-looking statements. These risks and uncertainties include, but are not limited to, those disclosed in the Company's Annual Report on Form 10-K and other reports filed with the Securities and Exchange Commission.

Young Innovations, Inc.

Condensed Consolidated Statements of Income

(In Thousands, Except Earnings Per Share Data)

(Unaudited)

Three Months Ended Nine Months Ended

September 30, September 30,

2007 2006 Change 2007 2006 Change

Net Sales $24,652 $23,811 3.5% $72,361 $65,960 9.7%

Cost of Goods Sold 11,900 11,045 7.7% 33,675 30,130 11.8%

Gross Profit 12,752 12,766 -0.1% 38,686 35,830 8.0%

% of Net Sales 51.7% 53.6% 53.5% 54.3%

Selling, General and

Administrative

Expense 7,601 6,578 15.6% 23,005 18,524 24.2%

% of Net Sales 30.8% 27.6% 31.8% 28.1%

Income from Operations 5,151 6,188 -16.8% 15,681 17,306 -9.4%

% of Net Sales 20.9% 26.0% 21.7% 26.2%

Interest expense

(income), net 358 71 761 (232)

Other expense

(income), net 33 - 51 (80)

Income before taxes 4,760 6,117 -22.2% 14,869 17,618 -15.6%

Provision for Income

Taxes 1,685 2,169
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SOURCE Young Innovations, Inc.
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