IDEXX Laboratories Announces Third Quarter Results

WESTBROOK, Maine, Oct. 24 /PRNewswire-FirstCall/ -- IDEXX Laboratories, Inc. (Nasdaq: IDXX), today reported that revenue for the third quarter of 2008 increased 9% to $251.1 million from $229.4 million for the third quarter of 2007. Diluted earnings per share ("EPS") for the quarter ended September 30, 2008 were $0.42, compared to $0.40 for the same period in the prior year.

"I am pleased with the overall progress of the company and our financial performance during the third quarter. While we saw a modest slowing of organic revenue growth, we offset somewhat less than expected revenue growth with careful management of our operating expenses, such that our bottom line performance was within our expectations," said Jonathan W. Ayers, Chairman and CEO.

"We are facing challenging times given the economy and its impact on the pet owner. We are seeing some diminution in the rate of revenue growth in our markets, particularly for the Companion Animal Group and our Production Animal Segment. In addition, the very recent and significant strengthening of the dollar will negatively impact our international results. In particular, we will see lower revenues from international sales and lower margins from products that are manufactured in the U.S. where expenses are recorded in U.S. dollars and sold internationally in currencies such as the Euro, British Pound and Canadian Dollar. Our guidance for the remainder of 2008 and 2009 reflects the recently observed exchange rates."

"Despite the economy and the financial markets, the fundamentals of our business remain strong and our product market strategies remain on track. For example, we continue to see strong demand for our diagnostic instruments and digital radiography systems, and we remain on track with the controlled launch of our new generation chemistry system, Catalyst Dx(TM). We continue to forecast the sale and installation of 600 to 800 Catalyst systems in the second half of 2008 and our order backlog as of today covers 90% of our fourth quarter targeted placements."

"We continue to enjoy a uniquely competitive position in our markets, and our profitability, free cash flow and balance sheet all remain strong. While visibility to performance in the next several quarters is made difficult due to turbulence in the economy and financial markets, we continue to believe in the growth and profit potential of our strategy and the long-term attractiveness of our core business of providing diagnostics and information technology solutions for the animal health, water and dairy markets."

Revenue Performance

Companion Animal Group ("CAG") revenue for the third quarter of 2008 increased 9% to $205.1 million from $187.5 million for the third quarter of 2007. Organic growth for the quarter, which is reported growth adjusted to eliminate the effect of changes in foreign currency exchange rates and revenues from businesses acquired since July 1, 2007, was 8%. The increase in CAG revenue was due to increased sales volume across all lines of business, except in our pharmaceuticals business where comparatively lower revenue was due to the discontinuation of sales of PZI VET(R) as discussed below. Increased sales volume was due, in part, to sales of recently launched products including Catalyst Dx(TM) chemistry analyzers and SNAPshot Dx(TM) analyzers, both of which we began shipping to customers in the first quarter of 2008, and increased volume of testing in our laboratories.

In the second quarter of 2008, we announced that we had sold all of our remaining inventory of PZI VET(R) following our announcement that we would be discontinuing this product due to unavailability of raw materials. As a result we had approximately $10 million of incremental revenue from this product in the second quarter, approximately half of which would normally have occurred in each of the third and fourth quarters of 2008.

Water segment revenue for the third quarter of 2008 increased 17% to $20.3 million from $17.4 million for the third quarter of 2007. The increase in Water revenue was due primarily to higher sales volume attributable to the distribution of water testing kits manufactured by Invitrogen Corporation under an arrangement that commenced in September 2007, as well as higher sales volume of our Colilert(R) products, used to detect total coliforms and E. coli in water. Sales of Invitrogen Corporation products contributed 6% to Water revenue growth. Changes in foreign currency exchange rates contributed 1% to Water revenue growth.

Production Animal Segment ("PAS") revenue for the third quarter of 2008 increased 2% to $17.8 million from $17.4 million for the third quarter of 2007 as higher livestock diagnostics sales volume and the favorable impact of changes in foreign currency exchange rates, which contributed 6% to PAS revenue growth, were partly offset by lower average unit sales prices resulting from increased price competition and unfavorable product mix.

Year-to-Date Results

Year-to-date revenue increased 15% to $780.7 million from $677.6 million for the nine months ended September 30, 2007. Revenue for the nine months ended September 30, 2008, adjusted for the impacts of changes in foreign currency exchange rates and revenues from businesses acquired since January 1, 2007, increased 10%.

Year-to-date diluted EPS increased 40% to $1.48 from $1.06 for the nine months ended September 30, 2007. Non-GAAP diluted EPS of $1.46 grew 24% compared to 2007 non-GAAP diluted EPS of $1.18. A reconciliation of non-GAAP diluted EPS to earnings per share is included in the supplementary table provided below.

Additional Operating Results for the Third Quarter

Gross profit for the third quarter of 2008 increased $9.7 million, or 8.2%, to $128.1 million from $118.5 million for the third quarter of 2007. As a percentage of total revenue, gross profit decreased to 51% from 52% due primarily to higher relative sales of lower gross margin products and services, partly offset by the favorable impact of changes in foreign currency rates on sales denominated in those currencies.

Research and development ("R&D") expense for the third quarter of 2008 was $17.9 million, or 7% of revenue, compared to $17.3 million, or 7.5% of revenue, for the third quarter of 2007. The increase in R&D expense was due primarily to increased spending on software and systems research and development related to the integrated veterinary practice, partly offset by a reduction in product development spending related to the completion of development of our Catalyst Dx(TM) and SNAPshot Dx(TM) analyzers, both of which we began shipping to customers in the first quarter.

Selling, general and administrative ("SG&A") expense for the third quarter of 2008 was $71.2 million compared to $65.1 million for the third quarter of 2007. As a percentage of revenue SG&A expense was 28% in the third quarters of both 2007 and 2008. Growth in SG&A expense reflected increased headcount and worldwide expansion of sales, marketing and customer support resources as well as the unfavorable impact of exchange rates on foreign currency denominated expenses.

Disposition of Pharmaceutical Assets

On October 17, 2008, we entered into an agreement to sell our ACAREXX and SURPASS pharmaceutical products and a product currently under development, which are a part of our CAG segment. We expect that this transaction will be completed in the fourth quarter of 2008, at which time we also intend to restructure the remaining pharmaceutical business. The impact of the sale and restructuring is not expected to have a material effect on the results of operations for the fourth quarter of 2008.

Supplementary Analysis of Results

The accompanying financial tables provide more information concerning our revenue and other operating results for the three and nine months ended September 30, 2008, as well as a reconciliation of non-GAAP diluted EPS to earnings per share.

Outlook for 2008

The Company offers the following revised guidance for the full year of 2008:

-- Revenue is expected to be $1.025 billion to $1.03 billion, updated from guidance of $1.06 billion to $1.07 billion provided in July of this year, which represents revenue growth of 11% to 12%. The change in the revenue outlook is largely due to the recent and significant strengthening of the U.S. dollar, which decreases the dollar value of international revenues. Changes in foreign currency exchange rates, which we previously estimated would add 4% to overall revenue growth for 2008, now are estimated to add only 1% due to the recent strengthening of the U.S. dollar, assuming currency rates remain at current levels.

-- Diluted EPS are expected to be $1.88 to $1.91, which represents EPS growth of 29% to 31%. This guidance reflects the impact of the reinstatement of the federal research and development tax credit, offset by the effects of the strengthening U.S. dollar and lower organic revenue growth in a few of our businesses due to economic and other factors. Diluted EPS excludes the anticipated fourth quarter 2008 disposition of pharmaceutical assets described above.

-- Non-GAAP diluted EPS are expected to be $1.86 to $1.89, reflecting growth of 18% to 20%. Non-GAAP diluted EPS excludes the impact of discrete income tax benefits in 2008, the anticipated fourth quarter 2008 dispositions, and acquisition-related purchase accounting and acquisition integration costs and the write-down of certain pharmaceutical assets in 2007.

Outlook for 2009

The Company offers the following preliminary guidance for the full year of 2009. This guidance reflects an assumption that the value of the U.S. dollar relative to other currencies will remain at its current level for the balance of 2008 and 2009. Fluctuations in foreign currency exchange rates from current levels could have a significant positive or negative impact on our actual results of operations in 2009.

-- Revenue is expected to be $1.05 to $1.07 billion, which represents revenue growth of 2% to 4% compared to projected revenue for 2008. Changes in foreign currency exchange rates and the absence of sales of certain pharmaceutical products to be disposed of in 2008 account for a substantial majority of the reduction in the 2009 growth rate as compared to the 2008 growth rate.

-- Diluted EPS are expected to be in the range of $1.82 to $1.92. Changes in foreign currency exchange rates since July are anticipated to reduce EPS by approximately $0.20.

Conference Call and Webcast Information

IDEXX Laboratories will be hosting a conference call today at 9:00 a.m. (eastern) to discuss its third quarter results. To participate in the conference call, dial 612-332-0923 or 888-423-3273 and reference confirmation code 966126. An audio replay will be available through October 31, 2008 by dialing 320-365-3844 and referencing replay code 966126.

The call will also be available via live or archived Webcast on the IDEXX Laboratories' web site at www.idexx.com.

About IDEXX Laboratories

IDEXX Laboratories, Inc. is a leader in companion animal health, serving practicing veterinarians around the world with innovative, technology-based offerings, including a broad range of diagnostic products and services, practice management systems and pharmaceuticals. IDEXX products enhance the ability of veterinarians to provide advanced medical care and to build more economically successful practices. IDEXX is also a worldwide leader in providing diagnostic tests and information for the production animal industry and tests for the quality and safety of water and milk. Headquartered in Maine, IDEXX Laboratories employs more than 4,500 people and offers products to customers in over 100 countries.

Note Regarding Forward-Looking Statements

This press release contains statements about the Company's business prospects and estimates of the Company's financial results for future periods that are forward-looking statements as defined in the Private Securities Litigation Reform Act of 1995. These statements are based on management's expectations of future events as of the date of this press release, and the Company assumes no obligation to update any forward-looking statements as a result of new information or future events or developments. Actual results could differ materially from management's expectations. Factors that could cause or contribute to such differences include the following: the Company's ability to develop, manufacture, introduce and market new products and enhancements to existing products; the effectiveness of the Company's sales and marketing activities; disruptions, shortages or pricing changes that affect the Company's purchases of products and materials from third parties, including from sole source suppliers; the Company's ability to identify acquisition opportunities, complete acquisitions and integrate acquired businesses; the impact of competition, technological change, and veterinary hospital consolidation on the markets for the Company's products; the Company's ability to manufacture complex biologic products; the effect of government regulation on the Company's business, including government decisions about whether and when to approve the Company's products and decisions regarding labeling, manufacturing and marketing products; the impact of distributor purchasing decisions on sales of the Company's products that are sold through distribution; changes or trends in veterinary medicine that affect the rate of use of the Company's products and services by veterinarians; the effects of deep or sustained economic weakness on pet owner decisions regarding pet health care; the Company's ability to obtain patent and other intellectual property protection for its products, successfully enforce its intellectual property rights and defend itself against third party claims against the Company; the effects of operations outside the U.S., including from currency fluctuations, different regulatory, political and economic conditions, and different market conditions; and the loss of key employees. A further description of these and other factors can be found in the Company's Annual Report on Form 10-K for the year ended December 31, 2007, and quarterly report on Form 10-Q for the quarter ended June 30, 2008, in the section captioned "Risk Factors."

    Contact: Merilee Raines, Chief Financial Officer, 1-207-556-8155



    IDEXX Laboratories, Inc. and Subsidiaries
    Consolidated Statement of Operations
    Amounts in thousands except per share data (Unaudited)

                                   Three Months Ended   Nine Months Ended
                                   September September September  September
                                    30, 2008 30, 2007   30, 2008  30, 2007
    Revenue: Revenue                $251,093 $229,385   $780,737  $677,586
    Expenses
     and
     Income: Cost of revenue         122,944  110,907    371,492   336,308
             Gross profit            128,149  118,478    409,245   341,278
             Sales and marketing      41,527   37,757    129,742   110,086
             General and
              administrative          29,705   27,343     89,407    81,182
             Research and development 17,920   17,281     53,489    50,569
             Income from operations   38,997   36,097    136,607    99,441
             Interest expense, net      (560)    (515)    (1,688)   (1,321)
             Income before
              provision for income
              taxes                   38,437   35,582    134,919    98,120
             Provision for income
              taxes                   12,738    9,787     42,305    29,634
    Net
     Income: Net income              $25,699  $25,795    $92,614   $68,486
             Earnings per share:
              Basic                    $0.43    $0.42      $1.54     $1.11
             Earnings per share:
              Diluted                  $0.42    $0.40      $1.48     $1.06
             Shares outstanding:
              Basic                   59,473   61,094     60,121    61,685
             Shares outstanding:
              Diluted                 61,865   63,916     62,603    64,449

Historical share and per share data has been retroactively restated to reflect the additional shares of common stock that were distributed on November 26, 2007 as a result of the two-for-one split of our outstanding common stock.


    IDEXX Laboratories, Inc. and Subsidiaries
    Key Operating Information (Unaudited)

                                      Three Months Ended    Nine Months Ended
                                     September September  September  September
                                      30, 2008  30, 2007   30, 2008   30, 2007
    Key Operating    Gross profit        51.0%     51.7%      52.4%      50.4%
     Ratios (as      Sales, marketing,
     a percentage     general and
     of revenue):     administrative
                      expense            28.4%     28.4%      28.1%      28.2%
                     Research and
                      development expense 7.1%      7.5%       6.9%       7.5%
                     Income from
                      operations (1)     15.5%     15.7%      17.5%      14.7%


    International    International
     Revenue:         revenue
                      (in thousands)   $99,646   $89,547   $316,902   $264,514
                     International
                      revenue as a
                      percentage of
                      total revenue      39.7%     39.0%      40.6%      39.0%

    (1) The sum of individual items may not equal the total due to rounding.



    IDEXX Laboratories, Inc. and Subsidiaries
    Non-GAAP Financial Measures
    Amounts in thousands except per share data (Unaudited)

                                                 Three Months Ended
                                                               Income from
                                            Gross Profit        Operations
                                       Sept. 30, Sept. 30, Sept. 30, Sept. 30,
                                            2008      2007      2008      2007

    GAAP measurement                     $128,149  $118,478  $38,997  $36,097
      % of revenue                          51.0%     51.7%    15.5%    15.7%
    Acquisition-related purchase
     accounting and acquisition
     integration costs (1)                      -        87        -      139
    Non-GAAP comparative measurements(2) $128,149  $118,565  $38,997  $36,236
      % of revenue                          51.0%     51.7%    15.5%    15.8%

                                                           Earnings per Share
                                              Net Income         Diluted
                                       Sept. 30, Sept. 30, Sept. 30, Sept. 30,
                                            2008      2007      2008      2007

    GAAP measurement                     $25,699   $25,795     $0.42     $0.40
      % of revenue                         10.2%     11.2%
    Acquisition-related purchase
     accounting and acquisition
     integration costs (1)                    -         90         -       -
    Non-GAAP comparative measurements(2) $25,699   $25,885     $0.42     $0.40
      % of revenue                         10.2%     11.2%


Management believes adjusted diluted EPS is a useful non-GAAP financial measure to evaluate the results of ongoing operations, excluding significant specified events, period over period, and therefore believes that investors may find this information useful in addition to the GAAP results.

We use these supplemental non-GAAP financial measures to evaluate the Company's comparative financial performance. The specified items that are excluded in these non-GAAP measures are actual charges that impact net income and cash flows, however, we believe that it is useful to evaluate our core business performance period over period excluding these specified items, in addition to relying upon GAAP financial measures.

(1) We believe that the change from period to period due to specific acquisition-related purchase accounting and integration costs is not representative of ongoing operations and is not indicative of future performance. Specific acquisition-related discrete costs do not include amortization expense related to acquired intangible assets. We applied the statutory income tax rates of the applicable tax jurisdictions to calculate the after-tax impact of these discrete items.

(2) The sum of the individual items may not equal the non-GAAP measurement due to rounding of the individual items in this presentation.



    IDEXX Laboratories, Inc. and Subsidiaries
    Non-GAAP Financial Measures
    Amounts in thousands except per share data (Unaudited)

                                                   Nine Months Ended
                                                              Income from
                                          Gross Profit         Operations
                                       Sept. 30, Sept. 30, Sept. 30, Sept. 30,
                                            2008      2007      2008      2007

    GAAP measurement                    $409,245  $341,278  $136,607   $99,441
      % of revenue                         52.4%     50.4%     17.5%     14.7%
    Write-downs of certain
     pharmaceutical assets (1)                 -    10,138         -    10,138
    Acquisition-related purchase
     accounting and acquisition
     integration costs (2)                     -     1,979         -     2,381
      Discrete income tax benefits(3)          -         -         -         -
    Non-GAAP comparative
     measurements(4)                    $409,245  $353,395  $136,607  $111,960
      % of revenue                         52.4%     52.2%     17.5%     16.5%

                                                    Nine Months Ended
                                                            Earnings per Share
                                              Net Income         Diluted
                                       Sept. 30, Sept. 30, Sept. 30, Sept. 30,
                                            2008      2007      2008      2007

    GAAP measurement                     $92,614   $68,486     $1.48     $1.06
      % of revenue                         11.9%     10.1%
    Write-downs of certain
     pharmaceutical assets (1)                 -     6,392         -      0.10
    Acquisition-related purchase
     accounting and acquisition
     integration costs (2)                     -     1,522         -      0.02
      Discrete income tax benefits(3)     (1,472)        -      (0.02)       -
    Non-GAAP comparative measurements(4) $91,142   $76,400      $1.46    $1.18
      % of revenue                         11.7%     11.3%

Management believes adjusted diluted EPS is a useful non-GAAP financial measure to evaluate the results of ongoing operations, excluding significant specified events, period over period, and therefore believes that investors may find this information useful in addition to the GAAP results.

We use these supplemental non-GAAP financial measures to evaluate the Company's comparative financial performance. The specified items that are excluded in these non-GAAP measures are actual charges that impact net income and cash flows, however, we believe that it is useful to evaluate our core business performance period over period excluding these specified items, in addition to relying upon GAAP financial measures.

(1) We believe that the write-down of certain pharmaceutical assets is not indicative of future performance because significant costs of a similar nature are not likely to recur within a reasonable period. We believe that we do not have other large inventory investments where the relationship of inventory to current sales volumes creates significant exposure to valuation risk. During the second quarter of 2007, we recognized a $9.1 million write-down of raw materials inventory and a $1.0 million write-off of a prepaid royalty license associated with Navigator(R) paste, a nitazoxanide product for the treatment of equine protozoal myeloencephalitis. We have written down these assets because the third-party contract manufacturer of finished goods recently gave notification that it will discontinue manufacturing the product in 2009. Additionally, product sales have been significantly lower than projected. Due in part to an estimated production volume which is low, we believe that we will not be able to enter into a replacement manufacturing arrangement on economically feasible terms and that we will not be able to obtain the product after termination of the existing manufacturing arrangement. We applied the statutory income tax rate of the applicable tax jurisdiction to calculate the after-tax impact of this discrete item.

(2) We believe that the change from period to period due to specific acquisition-related purchase accounting and integration costs is not representative of ongoing operations and is not indicative of future performance. Specific acquisition-related discrete costs do not include amortization expense related to acquired intangible assets. We applied the statutory income tax rates of the applicable tax jurisdictions to calculate the after-tax impact of these discrete items.

(3) We believe that certain significant discrete income tax items create impacts on financial measures that are not indicative of future performance because the items are not likely to recur within a reasonable period. For 2008, the separately identified discrete income tax benefit was due to a reduction in international deferred tax liabilities due to lower anticipated international tax rates.

(4) The sum of the individual items may not equal the non-GAAP measurement due to rounding of the individual items in this presentation.



    IDEXX Laboratories, Inc. and Subsidiaries
    Segment Information
    Amounts in thousands (Unaudited)

                                     Three Months Ended    Nine Months Ended
                                    September  September  September September
                                     30, 2008   30, 2007   30, 2008  30, 2007
    Revenue:      CAG                $205,050   $187,481   $639,411  $554,939
                  Water                20,321     17,431     57,287    48,941
                  PAS                  17,801     17,377     60,452    52,871
                  Other                 7,921      7,096     23,587    20,835
                  Total              $251,093   $229,385   $780,737  $677,586

    Gross Profit: CAG                 $99,945    $93,949   $322,730  $269,328
                  Water                12,825     10,919     35,573    30,960
                  PAS                  12,035     10,412     40,698    32,677
                  Other                 3,324      3,081      9,952     7,926
                  Unallocated              20        117        292       387
                  Total              $128,149   $118,478   $409,245  $341,278

    Income (Loss)
     from
     Operations:  CAG                 $28,938    $28,529   $106,300   $75,293
                  Water                 8,865      7,212     23,437    20,010
                  PAS                   3,482      2,561     14,824    10,286
                  Other                   (11)        27       (254)     (487)
                  Unallocated          (2,277)    (2,232)    (7,700)   (5,661)
                  Total               $38,997    $36,097   $136,607   $99,441

    Gross Profit
    (as a
     percentage
     of revenue): CAG                   48.7%      50.1%      50.5%     48.5%
                  Water                 63.1%      62.6%      62.1%     63.3%
                  PAS                   67.6%      59.9%      67.3%     61.8%
                  Other                 42.0%      43.4%      42.2%     38.0%

    Income (Loss)
     from Operations
     (as a
     percentage
     of revenue): CAG                   14.1%      15.2%      16.6%     13.6%
                  Water                 43.6%      41.4%      40.9%     40.9%
                  PAS                   19.6%      14.7%      24.5%     19.5%
                  Other                 (0.1%)      0.4%      (1.1%)    (2.3%)


    IDEXX Laboratories, Inc. and Subsidiaries
    Revenues by Product and Service Categories
    Amounts in thousands (Unaudited)

                              Three Months Ended

                                                                     Perce-
                                                    Perce-  Perce-   ntage
                                                    ntage   ntage    Change
                                                    Change  Change   Net of
                                            Perce-  from    from     Acquisit-
    Net Revenue September September Dollar  ntage   Curr-   Acquis-  ions and
                30, 2008  30, 2007  Change  Change  ency    itions   Currency
                                                     (1)     (2)     Effect(3)
    CAG          $205,050  $187,481 $17,569  9.4%   1.3%     0.3%      7.8%

    Water          20,321    17,431   2,890 16.6%   1.2%       -      15.4%

    PAS            17,801    17,377     424  2.4%   5.6%       -      (3.2%)
    Other           7,921     7,096     825 11.6%   3.0%       -       8.6%

         Total   $251,093  $229,385 $21,708  9.5%   1.8%     0.2%      7.5%

                              Three Months Ended
                                                                     Perce-
                                                    Perce-  Perce-   ntage
                                                    ntage   ntage    Change
                                                    Change  Change   Net of
                                            Perce-  from    from     Acquisit-
    Net CAG     September September Dollar  ntage   Curr-   Acquis-  ions and
     Revenue    30, 2008  30, 2007  Change  Change  ency    itions   Currency
                                                     (1)     (2)     Effect(3)
    Instruments
     and
     consumables  $80,587  $71,443  $9,144   12.8%   1.2%      -      11.6%
    Rapid assay
     products      36,212   33,639   2,573    7.6%   0.7%      -       6.9%
    Laboratory
     and consulting
     services      73,536   64,914   8,622   13.3%   2.0%    0.8%     10.5%
    Practice
     information
     management
     systems
     and digital
     radiography   13,333   12,197   1,136    9.3%   0.3%      -       9.0%
    Pharmaceutical
     products       1,382    5,288  (3,906) (73.9%)    -       -     (73.9%)
      Net CAG
       revenue   $205,050 $187,481 $17,569    9.4%   1.3%    0.3%      7.8%

(1) Represents the percentage change in revenue attributed to the effect of changes in currency rates from the three months ended September 30, 2008 to the three months ended September 30, 2007.

(2) Represents the percentage change in revenue attributed to incremental revenues during the three months ended September 30, 2008 compared to the three months ended September 30, 2007 from businesses acquired since July 1, 2007.

    (3) Organic growth

    IDEXX Laboratories, Inc. and Subsidiaries
    Revenues by Product and Service Categories
    Amounts in thousands (Unaudited)

                              Nine Months Ended
                                                                     Perce-
                                                    Perce-  Perce-   ntage
                                                    ntage   ntage    Change
                                                    Change  Change   Net of
                                            Perce-  from    from     Acquisit-
    Net Revenue September September Dollar  ntage   Curr-   Acquis-  ions and
                30, 2008  30, 2007  Change  Change  ency    itions   Currency
                                                     (1)     (2)     Effect(3)
    CAG         $639,411  $554,939  $84,472  15.2%   3.1%    1.1%     11.0%
    Water         57,287    48,941    8,346  17.1%   3.3%      -      13.8%
    PAS           60,452    52,871    7,581  14.3%   9.6%    3.9%      0.8%
    Other         23,587    20,835    2,752  13.2%   4.3%    4.3%      4.6%

         Total  $780,737  $677,586 $103,151  15.2%   3.7%    1.3%     10.2%


                              Nine Months Ended
                                                                     Perce-
                                                    Perce-  Perce-   ntage
                                                    ntage   ntage    Change
                                                    Change  Change   Net of
                                            Perce-  from    from     Acquisit-
    Net CAG     September September Dollar  ntage   Curr-   Acquis-  ions and
     Revenue    30, 2008  30, 2007  Change  Change  ency    itions   Currency
                                                     (1)     (2)     Effect(3)
    Instruments
     and
     consumables $236,974  $209,889 $27,085  12.9%   3.6%      -       9.3%
    Rapid assay
     products     115,699   101,464  14,235  14.0%   1.6%      -      12.4%
    Laboratory and
    consulting
    services      222,984   191,350  31,634  16.5%   4.1%    3.1%      9.3%
    Practice
     information
     management
     systems
     and digital
     radiography   42,373    36,419   5,954  16.3%   1.3%      -      15.0%
    Pharmaceutical
     products      21,381    15,817   5,564  35.2%     -       -      35.2%
      Net CAG
       revenue   $639,411  $554,939 $84,472  15.2%   3.1%    1.1%     11.0%

(1) Represents the percentage change in revenue attributed to the effect of changes in currency rates from the nine months ended September 30, 2008 to the nine months ended September 30, 2007.

(2) Represents the percentage change in revenue attributed to incremental revenues during the nine months ended September 30, 2008 compared to the nine months ended September 30, 2007 from businesses acquired since January 1, 2007.

    (3) Organic growth



    IDEXX Laboratories, Inc. and Subsidiaries
    Consolidated Balance Sheet
    Amounts in thousands (Unaudited)

                                     September 30,       December 31,
                                              2008               2007
    Assets:   Current Assets:
              Cash and cash
               equivalents                 $84,586            $60,360
              Accounts receivable, net     112,053            108,384
              Inventories                  112,907             98,804
              Other current assets          43,831             38,115
              Total current assets         353,377            305,663
              Property and equipment,
               at cost                     311,804            255,176
              Less: accumulated
               depreciation                133,149            113,324
              Property and equipment,
               net                         178,655            141,852
              Other long-term assets, net  246,661            254,664
              Total assets                $778,693           $702,179
    Liabilities
     and
     Stockholders'
     Equity:  Current Liabilities:
              Accounts payable             $28,937            $32,510
              Accrued expenses             103,659            107,248
              Debt                         164,696             72,956
              Deferred revenue              10,458             10,678
              Total current liabilities    307,750            223,392
              Long-term debt, net of
               current portion               5,157              5,727
              Other long-term liabilities   28,459             34,737
              Total long-term liabilities   33,616             40,464

              Stockholders' Equity:
              Common stock                   9,531              9,450
              Additional paid-in capital   544,077            514,773
              Deferred stock units           2,614              2,201
              Retained earnings            678,476            585,862
              Treasury stock, at cost     (820,468)          (696,668)
              Accumulated other
               comprehensive income         23,097             22,705
              Total stockholders' equity   437,327            438,323
              Total liabilities and
               stockholders' equity       $778,693           $702,179



    IDEXX Laboratories, Inc. and Subsidiaries
    Key Balance Sheet Information (Unaudited)


                                   September 30,   December 31, September 30,
                                            2008           2007          2007
    Key Balance
    Sheet Information: Days sales
                         outstanding        42.3           39.4         41.8
                        Inventory turns      1.9            2.3          2.1





    IDEXX Laboratories, Inc. and Subsidiaries
    Consolidated Statement of Cash Flows
    Amounts in thousands (Unaudited)

                                                  Nine Months Ended
                                         September 30,       September 30,
                                                  2008                2007
    Operating: Cash Flows from Operating
                Activities:
               Net income                      $92,614             $68,486
               Non-cash charges                 38,843              30,907
               Changes in current assets and
                liabilities, net of
                acquisitions and
                disposals                      (21,643)             (4,643)
               Net cash provided by
                operating activities          $109,814             $94,750
    Investing: Cash Flows from Investing
                Activities:
               Decrease in investments, net          -              35,000
               Purchase of property and
                equipment                      (64,982)            (41,723)
               Acquisition of businesses and
                intangible assets               (8,649)            (87,738)
               Acquisition of equipment
                leased to customers               (560)               (740)
               Net cash used by investing
                activities                    $(74,191)           $(95,201)
    Financing: Cash Flows from Financing
                Activities:
               Borrowings on revolving
                credit facilities, net          92,099              71,031
               Payment of other notes
                payable                           (542)             (2,212)
               Purchase of treasury stock     (122,429)            (99,241)
               Proceeds from the exercise of
                stock options                   14,856              17,655
               Tax benefit from exercise
                of stock options                 5,906               7,544
               Net cash used by financing
                activities                    $(10,110)            $(5,223)
               Net effect of exchange rate
                changes                         (1,287)              2,515
               Net increase (decrease) in
                cash and cash equivalents       24,226              (3,159)
               Cash and cash equivalents,
                beginning of period             60,360              61,666
               Cash and cash equivalents,
                end of period                  $84,586             $58,507


    IDEXX Laboratories, Inc. and Subsidiaries
    Free Cash Flow
    Amounts in thousands (Unaudited)
                                                         Nine Months Ended
                                                  September 30, September 30,
                                                           2008          2007

     Free Cash
     Flow: Net cash provided by operating activities   $109,814       $94,750
           Financing cash flows attributable to tax
            benefits from exercise of stock options       5,906         7,544
           Purchase of fixed assets                     (64,982)      (41,723)
           Acquisition of equipment leased to customers    (560)         (740)
           Free cash flow                               $50,178       $59,831

Free cash flow indicates the cash generated from operations and tax benefits attributable to stock option exercises, reduced by investments in fixed assets. We feel free cash flow is a useful measure because it indicates the cash the operations of the business are generating after appropriate reinvestment for recurring investments in fixed assets that are required to operate the business. We believe this is a common financial measure useful to further evaluate the results of operations.



    IDEXX Laboratories, Inc. and Subsidiaries
    Common Stock Repurchases
    Amounts in thousands except per share data (Unaudited)

                                      Three Months Ended    Nine Months Ended
                                     September September   September September
                                      30, 2008  30, 2007    30, 2008  30, 2007

     Share repurchases during the
      period                               391       140       2,343     2,259
     Average price paid per share       $51.43    $50.91      $52.26    $43.93

     Shares remaining under
      repurchase authorization as
      of September 30, 2008                                    4,509



    IDEXX Laboratories, Inc. and Subsidiaries
    Earnings per Share Adjusted for Stock Split (Unaudited)

                                      Three Months Ended    Nine Months Ended
                                     September September   September September
                                      30, 2008  30, 2007    30, 2008  30, 2007

    Basic
      As reported                        $0.43     $0.84       $1.54     $2.22
      Adjusted for stock split           $0.43     $0.42       $1.54     $1.11
    Diluted
      As reported                        $0.42     $0.81       $1.48     $2.12
      Adjusted for stock split           $0.42     $0.40       $1.48     $1.06

SOURCE IDEXX Laboratories, Inc.