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Uroplasty Reports Results for Second Quarter FY2010
Date:11/2/2009

fiscal in 2009. We attribute the increased operating loss primarily to the decrease in sales and a lower gross margin rate, offset partially by a decrease in cash operating expenses.

                            Three Months Ended             Six Months Ended
                               September 30,                 September 30,
                               -------------                 -------------
                             2009              2008         2009         2008
                             ----              ----         ----         ----
    Gross Profit
       GAAP gross
        profit         $2,451,401        $3,371,317   $4,725,360   $7,188,972
            % of sales         82%               86%          81%          85%
       Share-based
        compensation        4,903             8,879       18,448       25,253
       Depreciation
        expense            14,150            13,057       28,299       25,847
                           ------            ------       ------       ------
       Non-GAAP
        gross profit    2,470,454         3,393,253    4,772,107    7,240,072
                        ---------         ---------    ---------    ---------

    Operating
     Expenses
       GAAP
        operating
        expenses        3,328,495         3,962,936    6,973,962    8,238,179
       Share-based
        compensation      113,909           198,131      273,014      464,748
       Depreciation
        expense            57,546            62,104      115,623      119,161
       Amortization
        expense           211,503           210,966      423,316      421,941
                          -------           -------      -------      -------
       Non-GAAP
        operating
        expenses        2,945,537         3,491,735    6,162,009    7,232,329
                        ---------         ---------    ---------    ---------

    Operating
     Loss
       GAAP
        operating
        loss             (877,094
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SOURCE  Uroplasty, Inc.
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