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PLC Systems Reports Fourth Quarter 2007 Results
Date:3/5/2008

to market our RenalGuard product, the clinical trials for that product may not be successful, the RenalGuard product may not be commercially accepted, operational changes, competitive developments may affect the market for our products, regulatory approval requirements may affect the market for our products, and additional risk factors described in our Report on Form 10-Q for the quarter ended September 30, 2007, and our other SEC reports.

PLC Systems, PLC Medical Systems, PLC and CO2 Heart Laser, RenalGuard, RenalGuard Therapy and RenalGuard System are trademarks of PLC Systems Inc.
Novadaq and SPY are trademarks of Novadaq Technologies, Inc.

Edwards Lifesciences is a trademark of Edwards Lifesciences Corporation.

PLC SYSTEMS INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(In thousands, except per share data)

Three Months Ended Year Ended

December 31, December 31,

2007 2006 2007 2006

Revenues:

Product sales $ 935 $1,400 $ 4,564 $ 5,662

Service fees 313 347 1,440 1,484

Total revenues 1,248 1,747 6,004 7,146

Cost of revenues:

Product sales 423 544 1,829 2,031

Service fees 175 185 806 701

Total cost of revenues 598 729 2,635 2,732

Gross profit 650 1,018 3,369 4,414

Operating expenses:

Selling, general and

administrative 875 544 3,794 3,014

Research and development 698 539 2,382 1,924

Total operating

expenses
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SOURCE PLC Systems Inc.
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