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Masimo Reports First Quarter 2011 Financial Results
Date:5/3/2011

due reliance on these forward-looking statements, which speak only as of the date hereof, even if subsequently made available by us on our website or otherwise.  We do not undertake any obligation to update, amend or clarify these forward-looking statements, whether as a result of new information, future events or otherwise, except as may be required under applicable securities laws. Investor Contact: Sheree Aronson

Media Contact: Dana BanksVice President, Investor Relations, Masimo Corporation

Manager, Public Relations, Masimo Corporation (949) 297-7043

(949) 297-7348 saronson@masimo.com

dbanks@masimo.comMasimo, SET, Signal Extraction Technology, Improving Patient Outcome and Reducing Cost of Care ... by Taking Noninvasive Monitoring to New Sites and Applications, Rainbow, SpHb, SpOC, SpCO, SpMet, PVI, Rainbow Acoustic Monitoring, RRa, Radical-7, Rad-87, Rad-57, Rad-8, Rad-5, Pulse CO-Oximetry, Pulse CO-Oximeter, and SEDLine  are trademarks or registered trademarks of Masimo Corporation.

MASIMO CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited, in thousands) April 2, 2011January 1, 2011ASSETSCurrent assetsCash and cash equivalents

$ 105,604$
88,305Accounts receivable, net of allowance for doubtful accounts

51,88649,694Royalties receivable

11,77212,000Inventories

42,16345,028Prepaid expenses

4,8817,887Deferred tax assets

12,54112,555Other current assets

2,9402,136Total current assets

231,787217,605Deferred cost of goods sold

51,91847,184Property and equipment, net

15,24915,951Intangible assets, net

10,46210,497Deferred tax assets

12,57612,560Other assets

5,9966,438Total assets

$ 327,988$
310,235LIABILITIES AND EQUITYCurrent liabilitiesAccounts payable

$   17,791$
22,150Accrued compensation'/>"/>

SOURCE Masimo Corporation
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10. Masimo Expands its Irvine, California Corporate Headquarters to Accommodate Growth Projections
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