inVentiv Health Reports Record Financial Results for Fourth Quarter and Full...(tion (3) ...),Health

Days Sales Outstanding (4) 79 73

(1) Working Capital is defined as total current assets less total current

liabilities.

(2) Liabilities are both current and noncurrent.

(3) Depreciation and amortization are reported on a year-to-date basis.

(4) Days Sales Outstanding ("DSO") is measured using the combined amounts

of Accounts Receivable and Unbilled Services (excluding work-in-

progress, which does not affect calculation) outstanding as of the

Balance Sheet date, against Revenues for the trailing 3-month period

then ended. The calculation excludes acquisitions made during the

fourth quarter of 2006 and 2007.

inVentiv Health, Inc.

Non-GAAP Income Statement Reconciliation

For the Three and Twelve Months Ended December 31, 2007 and 2006

(unaudited)

Reconciliation of Operating Income Three-Months Twelve-Months

(in millions) Ended December 31, Ended December 31,

(Subtract) Add 2007 2006 2007 2006

Operating income, as reported $32.3 $18.5 $94.8 $78.1

Receivables reserve (0.1) -- 8.1 --

Other than temporary impairment

on marketable securities 0.8 -- 0.8 --

Acquisition-related incentive (1.5) 3.5 (1.5) 3.5

Operating income, as adjusted $31.5 $22.0 $102.2 $81.6

Reconciliation of Income from

Continuing Operations Three-Months Twelve-Months

(in millions) Ended December 31, Ended December 31,

(Subtract) Add 2007 2006 2007 2006