Rochester Medical Reports Fourth Quarter and Annual Results and Announces Final Medicare Approval for Reimbursement for the FEMSOFT...(1.55 ...),Health

Date:11/5/2009

1.55 ==== ==== ==== ==== Net Effect of Constant Currency Illustration $- $(449,312) $- $(2,751,452) == ========= == =========== (1) For illustrative purposes constant currency translates prior period foreign sales at current exchange rates. For Rochester Medical Corporation this is the conversion rate of pound sterling to US dollars. The rate represents the average exchange rate for the respective three or twelve month period. ROCHESTER MEDICAL CORPORATION Reconciliation of Reported GAAP Net Income to Non-GAAP Net Income For the Three and Twelve months ended September 30, 2009 and 2008 (unaudited) (unaudited) Three months ended Twelve months ended September 30, September 30, ------------- ------------- 2009 2008 2009 2008 ---- ---- ---- ---- GAAP Net Income (Loss) as Reported $(229,000) $342,000 $109,000 $759,000 ========= ======== ======== ======== Diluted Earnings (Loss) Per Share as Reported $(0.02) $0.03 $0.01 $0.06 ====== ===== ===== ===== Adjustments for non- recurring unusual items: Settlement income after taxes (1) - - (637,000) - --- --- -------- --- Subtotal - - (637,000) - Adjustments for recurring non-cash expenses: Intangible
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