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China Medical Technologies Reports Third Fiscal Quarter Financial Results
Date:2/18/2011

,186

1,392(2) Non-GAAP numbers exclude stock compensation expense and amortization of acquired intangible assets.For the Three Months EndedDecember 31, 2009December 31, 2010RMB'000RMB'000US$'000Stock compensation expense

-

106

16Amortization of acquired intangible assets22,412

48,680

7,37622,412

48,786

7,392(3) Non-GAAP numbers exclude stock compensation expense.(4) Non-GAAP numbers exclude amortization of acquired intangible assets.(5) Non-GAAP numbers exclude non-cash interest expense of convertible notes.(6) Non-GAAP numbers exclude non-cash interest expense for amortization of share lending costs.(7) Non-GAAP numbers exclude gain on repurchase of convertible notes as well as high yield note offering expenses. 

For the Three Months EndedDecember 31, 2009December 31, 2010RMB'000RMB'000US$'000Gain on repurchase of convertible notes-

(31,379)

(4,754)High yield note offering expenses

-

5,236

793-

(26,143)

(3,961)(8) Interest expense and amortization in connection with convertible notes were not added back in computing GAAP diluted earnings per ADS because they were anti-dilutive. Non-GAAP earnings per ADS represents non-GAAP net income divided by the weighted average number of ADSs used in computing basic and diluted earnings per ADS in accordance with GAAP.(9) As a result of the adoption of new authoritative guidance governing the accounting for own-share lending arrangements in contemplation of convertible debt issuance or other financing effective on April 1, 2010,  the Company adjusted relevant numbers in the unaudited condensed consolidated statements of income for the three months ended December 31, 2009 retrospectively in accordance with GAAP.China Medical Technologies, Inc.Unaudited Condensed Consolidated Statements of Income andReconciliations of GAAP Measures to Non-GAAP Measures   

For the Nine Months EndedF
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SOURCE China Medical Technologies, Inc.
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