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Rochester Medical Reports Second Quarter Results
Date:5/5/2011

ities:Accounts payable

$   2,893,187$
2,016,058Accrued expenses

2,294,8002,069,222Short-term debt

16,723,9982,641,233Total current liabilities

21,911,9856,726,513Long-term liabilities

1,698,73846,327Stockholders' equity

69,847,85668,893,451Total Liabilities and Stockholder's Equity

$ 93,458,579$  75,666,291ROCHESTER MEDICAL CORPORATIONReconciliation of Reported GAAP Revenue to Non-GAAP Revenue in Constant CurrencyFor the Three and Six months endedMarch 31, 2011(unaudited)(unaudited)Three months endedSix months endedMarch 31,March 31,2011

20102011

2010GAAP Sales as Reported

$
2,852,601

$
9,845,480$
23,799,006

$
20,077,292Exchange rate as Reported

1.60

1.561.59

1.60Constant Currency Sales

$
2,852,601

$
9,947,168$
23,799,006

$
20,056,899  (1)  Exchange rate used for Constant Currency Purposes

1.60


SOURCE Rochester Medical Corporation
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