IDEXX Laboratories Announces Fourth Quarter Results

WESTBROOK, Maine, Jan. 25 /PRNewswire-FirstCall/ -- IDEXX Laboratories, Inc. (Nasdaq: IDXX), today reported that revenue for the fourth quarter of 2007 increased 27% to $245.0 million from $192.2 million for the fourth quarter of 2006. Earnings per diluted share ("EPS") for the quarter ended December 31, 2007 were $0.40, compared to $0.38, for the same period in the prior year. Non-GAAP adjusted diluted EPS for the fourth quarter grew 29% to $0.40 from $0.31 for the fourth quarter of 2006.

"We completed another strong quarter for our companion animal business, with overall organic growth at 17% and each individual business growing at a double-digit rate, which I think speaks to the fundamental strength of our market and our business model," said Jonathan W. Ayers, Chairman and CEO. "Of particular note, instruments had another strong placement quarter, continuing the strong trend in placement growth that we saw throughout 2007. We expect the momentum in our IDEXX VetLab instrumentation business to continue in 2008 with the launch of our two new instruments, Catalyst Dx(TM) and SNAPShot Dx(TM), both of which we expect to begin shipping in March."

Companion Animal Group ("CAG") revenue for the fourth quarter of 2007 increased 26% to $197.5 million from $157.0 million for the fourth quarter of 2006. Acquisitions of reference laboratories contributed 5% to growth and changes in foreign currency exchange rates contributed an additional 4%. Growth for the quarter adjusted for acquisitions and foreign currency exchange rates was 17%.

Water segment revenue for the fourth quarter of 2007 increased 17% to $17.3 million from $14.7 million for the fourth quarter of 2006 due primarily to higher sales volume, partly offset by lower average unit sales prices due to both higher relative sales in geographies where products are sold at lower average unit sales prices and greater price competition in certain geographies. Higher sales volumes resulted in part from our commencement in September 2007 of distribution of certain water testing kits manufactured by Invitrogen Corporation, which contributed 6% to revenue growth. Compared to the same period of 2006, changes in foreign currency exchange rates contributed 5% to Water revenue growth.

Production Animal Segment ("PAS") revenue for the fourth quarter of 2007 increased 34% to $22.2 million from $16.6 million for the fourth quarter of 2006 due primarily to higher livestock diagnostics sales volume, including sales attributable to Institut Pourquier, which we acquired in March 2007. Sales of Pourquier products contributed 16% to PAS revenue growth. The favorable impact of higher sales volume was partly offset by lower average unit sales prices for products that test for transmissible spongiform encephalopathies ("TSE") due to greater price competition. Compared to the same period of 2006, changes in foreign currency exchange rates contributed 11% to PAS revenue growth.

The accompanying financial tables provide more information concerning our revenue and other operating results for the three and twelve months ended December 31, 2007, as well as a reconciliation of non-GAAP adjusted diluted EPS to earnings per share.

Full-Year Results

Revenue for the year ended December 31, 2007 increased 25% to $922.6 million from $739.1 million for the year ended December 31, 2006. Revenue for the year ended December 31, 2007, adjusted for the impacts of acquisitions and foreign currency exchange rates, increased 14%.

Earnings per diluted share for the year ended December 31, 2007 increased 3% to $1.46 from $1.42 for the year ended December 31, 2006. Non-GAAP adjusted diluted EPS for the year ended December 31, 2007 grew 19% to $1.58 from $1.33 for the year ended December 31, 2006.

Additional Operating Results for the Fourth Quarter

Gross profit for the fourth quarter of 2007 increased $26.0 million, or 27%, to $122.2 million from $96.3 million for the fourth quarter of 2006. As a percentage of total revenue, gross profit was constant at 50%. Year-over-year, the gross profit percentage was unfavorably impacted by greater relative sales of lower margin products and services including laboratory and consulting services. Decreases in the gross margin percentage were offset by the favorable net impact of foreign currency exchange rates and higher average selling prices, resulting in part from higher relative sales of combination rapid assay products such as the SNAP(R)4Dx(R), which was launched in the U.S. in September 2006.

Research and development ("R&D") expense for the fourth quarter of 2007 was $16.8 million, or 6.8% of revenue, compared to $14.0 million, or 7.3% of revenue, for the fourth quarter of 2006. R&D expense grew primarily as a result of increased product development spending related to IDEXX VetLab(R) instrumentation and to product development activities across all product and service categories.

Selling, general and administrative ("SG&A") expense for the fourth quarter of 2007 was $68.7 million, or 28% of revenue, compared to $52.8 million, or 27% of revenue, for the fourth quarter of 2006. Year- over-year increased SG&A expense was due primarily to expanded worldwide sales, marketing and customer support resources; higher spending on information technology, facilities and other general support functions; and incremental activities associated with recently acquired businesses.

Outlook

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

    -- Revenue is expected to be $1.05 billion to $1.07 billion, which
       represents revenue growth of 14% to 16%.
    -- Diluted earnings per share are expected to be $1.83 to $1.87, which
       represents EPS growth of 25% to 28%. Excluding the impact in 2007 of
       acquisition-related purchase accounting and acquisition integration
       costs and the write-down of certain pharmaceutical assets, non-GAAP
       adjusted diluted EPS are projected to grow 16% to 18%.

Conference Call and Webcast Information

IDEXX Laboratories will be hosting a conference call today at 9:00 a.m. (eastern) to discuss its fourth quarter results. To participate in the conference call, dial 719-325-4782 or 877-723-9502 and reference confirmation code 3405969. An audio replay will be available through February 1, 2008 by dialing 719-457-0820 and referencing replay code 3405969.

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; the Company's ability to identify acquisition opportunities, complete acquisitions and integrate acquired businesses; the impact of competition and technological change on the markets for the Company's 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 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; disruptions, shortages or pricing changes that affect the Company's purchases of products and materials from third parties, including from sole source suppliers; the effects of government regulatory decisions, customer demand, pricing and other factors on the realizability of the Company's inventories; the Company's ability to manufacture complex biologic products; 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, 2006, and quarterly report on Form 10-Q for the quarter ended September 30, 2007, in the section captioned "Risk Factors."



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

                               Three Months Ended       Twelve Months Ended
                           December 31, December 31, December 31, December 31,
                                  2007      2006           2007         2006
    Revenue:  Revenue        $ 244,969 $ 192,209      $ 922,555     $739,117
    Expenses and
    Income: Cost of revenue    122,725    95,940        459,033      359,588
            Gross profit       122,244    96,269        463,522      379,529
            Sales and
             marketing          41,796    31,214        151,882      115,882
            General and
             administrative     26,937    21,634        108,119       82,097
            Research and
             development        16,769    13,951         67,338       53,617
            Income from
             operations         36,742    29,470        136,183      127,933
            Interest income
             (expense), net        (19)      845         (1,340)       2,817
            Income before
             provision for
             income taxes and
             partner's interest 36,723    30,315        134,843      130,750
            Provision for
             income taxes       11,195     5,643         40,829       37,224
            Partner's share of
             consolidated loss     -         -              -           (152)
    Net Income:  Net income    $25,528   $24,672        $94,014      $93,678
            Earnings per share:
             Basic               $0.42     $0.39          $1.53       $ 1.49
            Earnings per share:
             Diluted             $0.40     $0.38          $1.46       $ 1.42
            Shares outstanding:
             Basic              61,186    62,523         61,560       62,866
            Shares outstanding:
             Diluted            64,156    65,472         64,455       65,907

    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       Twelve Months Ended
                           December 31, December 31, December 31, December 31,
                                 2007        2006         2007         2006
    Key Operating
     Ratios (as a
     percentage of
     revenue):
      Gross profit               49.9%       50.1%        50.2%        51.4%
      Sales, marketing,
       general and
       administrative expense    28.1%       27.5%        28.1%        26.8%
      Research and development
       expense                    6.8%        7.3%         7.3%         7.3%
      Income from operations     15.0%       15.3%        14.8%        17.3%
    International Revenue:
     International revenue
      (in thousands)          $106,251     $70,590     $370,422     $260,945
     International revenue as
      percentage of total
      revenue                    43.4%       36.7%        40.2%        35.3%


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

                                          Three Months Ended
                                             Gross Profit       Income from
                           Gross Profit    as a % of Revenue     Operations
                         Dec. 31, Dec. 31,  Dec. 31, Dec. 31, Dec. 31, Dec.31,
                           2007     2006      2007     2006       2007    2006

    GAAP measurement   $122,244 $ 96,269     49.9%    50.1%    $36,742 $29,470
    Acquisition-related
     purchase accounting,
     acquisition
     integration costs
     & investment
     impairment(1)          -         82       -         -         101     467
      Discrete income
      tax benefits (2)      -           -       -         -          -       -
    Non-GAAP comparative
     measurements (3)  $122,244 $ 96,351     49.9%     50.1%   $36,843 $29,937

                                          Three Months Ended
                                       Net             Earnings per Share
                                      Income                 Diluted
                                Dec. 31,   Dec. 31,      Dec. 31,  Dec.31,
                                  2007       2006          2007     2006

    GAAP measurement            $ 25,528  $ 24,672       $ 0.40    $ 0.38
    Acquisition-related
     purchase accounting,
     acquisition
     integration costs
     & investment
     impairment(1)                    65       311            -         -
      Discrete income
      tax benefits (2)                 -    (4,830)           -     (0.07)
    Non-GAAP comparative
     measurements (3)           $ 25,593  $ 20,153       $ 0.40    $ 0.31

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. Discrete items for 2006 also include a write-down of an equity investment in one of our technology licensors. We believe the investment write-down is infrequent and is not representative of ongoing operations; IDEXX owns no other equity investments.

(2) 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 2006, the separately identified discrete income tax benefit was due to a reduction in previously accrued taxes in connection with the resolution of an Internal Revenue Service income tax audit for 2003 and 2004 in advance of the expiration of the statues of limitations.

(3) 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)


                                          Twelve Months Ended
                                              Gross Profit      Income from
                            Gross Profit    as a % of Revenue    Operations
                         Dec. 31,  Dec. 31, Dec. 31, Dec. 31, Dec. 31, Dec.31,
                            2007      2006    2007   2006      2007      2006

    GAAP measurement      $463,522  $379,529  50.2%  51.4% $ 136,183  $127,933
    Specified items:
     Write-downs of
      certain
      pharmaceutical
      assets(1)             10,138       -     1.1%    -      10,138      -
     Acquisition-related
      purchase accounting,
      acquisition
      integration costs
      & investment
      impairment(2)          1,979        82   0.3%   0.1%     2,482       467
     Discrete income tax
      benefits(3)              -           -     -      -         -          -
    Non-GAAP comparative
     measurements (4)    $ 475,639 $ 379,611  51.6%  51.5%  $148,803  $128,400


                                           Twelve Months Ended
                                        Net            Earnings per Share
                                       Income               Diluted
                                 Dec. 31,    Dec. 31,  Dec. 31,   Dec. 31,
                                   2007        2006      2007       2006

    GAAP measurement            $ 94,014     $ 93,678    $ 1.46     $ 1.42
    Specified items:
     Write-downs of
      certain
      pharmaceutical
      assets(1)                    6,392           -       0.10         -
     Acquisition-related
      purchase accounting,
      acquisition
      integration costs
      & investment
      impairment(2)                1,588          311      0.02         -
     Discrete income tax
      benefits(3)                    -         (6,111)      -         (0.09)
    Non-GAAP comparative
     measurements (4)          $ 101,994     $ 87,878    $ 1.58      $ 1.33

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, 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 product sales have been significantly lower than projected and we received notice from our third-party contract manufacturer of finished goods that the manufacturer will discontinue manufacturing the product in 2009. Due in part to an estimated production volume which is low, we believe that we will not be able to find an economically feasible replacement manufacturer and therefore that we will not be able to obtain the product after the 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. Discrete items for 2006 include a write-down of an equity investment in one of our technology licensors. We believe the investment write-down is infrequent and is not representative of ongoing operations; IDEXX owns no other equity investments.

(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 2006, the separately identified discrete income tax benefits were composed of a tax benefit of $0.06 per diluted share due to a reduction of previously accrued taxes in connection with the resolution of an Internal Revenue Service income tax audit for 2003 and 2004 in advance of the expiration of the statutes of limitations and a tax benefit of $0.03 per diluted share due to the release of a valuation allowance on international deferred tax assets as a result of obtaining certain multi-year tax incentives and the release of a valuation allowance on international deferred tax assets as a result of a subsidiary demonstrating consistent sustained profitability.

(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       Twelve Months Ended
                           December 31, December 31, December 31, December 31,
                               2007         2006         2007         2006
    Revenue: Companion
             Animal Group $ 197,524    $ 156,995    $ 752,463    $ 606,319
             Water           17,294       14,734       66,235       58,466
             Production
              Animal Segment 22,214       16,630       75,085       58,940
             Other            7,937        3,850       28,772       15,392
             Total        $ 244,969    $ 192,209    $ 922,555    $ 739,117

    Gross
    Profit: Companion
            Animal Group   $ 93,912     $ 74,524     $ 363,240   $ 297,999
            Water            10,696        9,588        41,656      38,441
            Production
             Animal Segment  14,051       11,020        46,728      38,654
            Other             3,451        1,587        11,377       6,106
            Unallocated         134         (450)          521      (1,671)
            Total         $ 122,244     $ 96,269     $ 463,522   $ 379,529

    Income from
    Operations:  Companion
                  Animal
                  Group    $ 26,070     $ 22,219     $ 101,363   $ 100,760
                 Water        6,837        6,280        26,847      25,762
                 Production
                  Animal
                  Segment     5,170        4,893        15,456      16,172
                 Other          412          566           (75)      1,852
                 Unallocated (1,747)      (4,488)       (7,408)    (16,613)
                 Total     $ 36,742     $ 29,470     $ 136,183   $ 127,933

    Gross Profit
     (as a percentage
     of revenue): Companion
                   Animal
                   Group      47.5%        47.5%         48.3%       49.1%
                  Water       61.8%        65.1%         62.9%       65.7%
                  Production
                   Animal
                   Segment    63.3%        66.3%         62.2%       65.6%
                  Other       43.5%        41.2%         39.5%       39.7%

    Income from
     Operations
    (as a percentage
    of  revenue): Companion
                   Animal
                   Group      13.2%        14.2%         13.5%        16.6%
                  Water       39.5%        42.6%         40.5%        44.1%
                  Production
                   Animal
                   Segment    23.3%        29.4%         20.6%        27.4%
                  Other        5.2%        14.7%         (0.3)%       12.0%




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

                                  Three Months Ended
                                                                    Percentage
                                                                    Change Net
                                                   Percen- Percen-     of
                                                   tage    tage      Acquis-
                                                   Change  Change    itions
                                           Percen-  from    from        and
              Dec. 31,   Dec. 31,  Dollar   tage  Currency Acquis-   Currency
                 2007       2006   Change  Change   (1)    itions(2) Effect(3)

    CAG        $197,524  $156,995 $40,529  25.8%    3.9%      5.1%      16.8%
    Water        17,294    14,734   2,560  17.4%    5.3%       -        12.1%
    PAS          22,214    16,630   5,584  33.6%   10.9%     16.0%       6.7%
    Other         7,937     3,850   4,087 106.2%    5.6%     97.7%       2.9%
        Total  $244,969  $192,209 $52,760  27.4%    4.6%      7.5%      15.3%



                                  Three Months Ended
                                                                    Percentage
                                                                    Change Net
                                                   Percen- Percen-     of
                                                   tage    tage      Acquis-
                                                   Change  Change    itions
                                           Percen-  from    from        and
              Dec. 31,   Dec. 31,  Dollar   tage  Currency Acquis-   Currency
                 2007       2006   Change  Change   (1)    itions(2) Effect(3)

    Instruments
     and
     consumables $79,382  $64,986 $14,396  22.2%  4.9%        -          17.3%
    Rapid assay
     products     31,036   25,724   5,312  20.6%  1.7%        -          18.9%
    Laboratory and
     consulting
     services     63,843   47,827  16,016  33.5%  4.5%      16.6%        12.4%
    Practice
     information
     systems and
     digital
     radiography  16,966   13,663   3,303  24.2%   3.2%       -          21.0%
    Pharmaceutical
     products      6,297    4,795   1,502  31.3%    -         -          31.3%
      Net CAG
       revenue  $197,524 $156,995 $40,529  25.8%   3.9%      5.1%        16.8%

(1) Represents the percentage change in revenue attributed to the effect of changes in currency rates from the three months ended December 31, 2006 to the three months ended December 31, 2007.

(2) Represents the percentage change in revenue attributed to incremental revenues during the three months ended December 31, 2007 compared to the three months ended December 31, 2006 from businesses acquired since October 1, 2006.

    (3) Organic growth


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

                            Twelve Months Ended

                                                                    Percentage
                                                                    Change Net
                                                   Percen- Percen-     of
                                                   tage    tage      Acquis-
                                                   Change  Change    itions
                                           Percen-  from    from        and
              Dec. 31,   Dec. 31,  Dollar   tage  Currency Acquis-   Currency
                 2007       2006   Change  Change   (1)    itions(2) Effect(3)




    CAG      $752,463  $606,319  $146,144   24.1%   2.7%    6.0%     15.4%
    Water      66,235    58,466     7,769   13.3%   3.5%      -       9.8%
    PAS        75,085    58,940    16,145   27.4%   7.4%   12.4%      7.6%
    Other      28,772    15,392    13,380   86.9%   3.4%   82.7%      0.8%
     Total   $922,555  $739,117  $183,438   24.8%   3.2%    7.6%     14.0%





                            Twelve Months Ended

                                                                    Percentage
                                                                    Change Net
                                                 Percent-  Percent-     of
                                                   age      age       Acquis-
                                                  Change   Change     itions
                                         Percent-  from     from        and
              Dec. 31,  Dec. 31,  Dollar   age   Currency  Acquis-    Currency
                 2007      2006   Change  Change   (1)     itions(2) Effect(3)

    Instruments
     and
     consum-
     ables    $289,271  $242,312   $46,959   19.4%   3.5%        -    15.9%
    Rapid
     assay
     prod-
     ucts      132,500   114,536    17,964   15.7%   0.8%      1.5%   13.4%
    Labor-
     atory
     and con-
     sulting
     ser-
     vices     255,193   187,114    68,079   36.4%   3.4%     18.4%   14.6%
    Practice
     inform-
     ation
     systems
     and
     digital
     radio-
     graphy     53,385    44,427     8,958   20.2%   1.5%        -    18.7%
    Pharma-
     ceutical
     products   22,114    17,930     4,184   23.3%     -         -    23.3%
    Net CAG
     revenue  $752,463  $606,319   $146,144  24.1%   2.7%      6.0%   15.4%

(1) Represents the percentage change in revenue attributed to the effect of changes in currency rates from the twelve months ended December 31, 2006 to the twelve months ended December 31, 2007.

(2) Represents the percentage change in revenue attributed to incremental revenues during the twelve months ended December 31, 2007 compared to the twelve months ended December 31, 2006 from businesses acquired subsequent to January 1, 2006.

    (3) Organic growth


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

                                                     December 31, December 31,
                                                             2007         2006
    Assets:    Current Assets:
               Cash and cash
               equivalents                                   $60,360  $61,666
               Short-term investments                              -   35,000
               Accounts receivable, net                      108,384   81,389
               Inventories                                    98,804   95,996
               Other current assets                           38,115   28,212
               Total current assets                          305,663  302,263
               Property and equipment, at cost               255,176  191,538
               Less: accumulated depreciation                113,324   91,910
               Property and equipment, net                   141,852   99,628
               Other long-term assets, net                   254,664  157,669
               Total assets                                 $702,179 $559,560

    Liabilities
    and
    Stock-
    holders'
    Equity:    Current Liabilities:
               Accounts payable                              $32,510  $24,374
               Accrued expenses                              107,248   90,715
               Debt                                           72,956      678
               Deferred revenue                               10,678    8,976
               Total current liabilities                     223,392  124,743
               Long-term debt, net of current portion          5,727    6,447
               Other long-term liabilities                    34,737   18,509
               Total long-term liabilities                    40,464   24,956

               Stockholders' Equity:
               Common stock                                    9,450    9,324
               Additional paid-in capital                    514,773  475,331
               Deferred stock units                            2,201    1,852
               Retained earnings                             585,862  490,614
               Treasury stock, at cost                      (696,668)(577,826)
               Accumulated other comprehensive income         22,705   10,566
               Total stockholders' equity                    438,323  409,861
               Total liabilities and stockholders' equity   $702,179 $559,560



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

                                                    December 31,  December 31,
                                                            2007          2006
    Key
    Balance    Total cash, cash equivalents and
    Sheet      investments (in thousands)                     $60,360  $96,666
    Inform-    Days sales outstanding                              39       38
    ation:     Inventory turns                                    2.3      1.9



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

                                                             Twelve Months
                                                                 Ended
                                                     December 31, December 31,
                                                             2007         2006
    Operating:   Cash Flows from Operating Activities:
                 Net income                                $94,014   $93,678
                 Non-cash charges                           42,121    26,384
                 Changes in current assets and
                  liabilities, net of acquisitions
                  and disposals                               (555)  (10,236)
                 Net cash provided by operating
                  activities                              $135,580  $109,826
    Investing:   Cash Flows from Investing Activities:
                 Decrease in investments, net               35,000    30,655
                 Purchase of property and equipment        (65,138)  (32,331)
                 Purchase of land and buildings                  -   (12,084)
                 Acquisition of businesses and
                  intangible assets                        (89,884)  (25,220)
                 Acquisition of equipment leased
                  to customers                              (1,106)   (1,720)
                  Net cash used by investing activities  $(121,128) $(40,700)
    Financing:   Cash Flows from Financing Activities:
                 Borrowings (payments) of notes payable,
                  net                                       69,992      (877)
                 Purchase of treasury stock               (118,843) (105,711)
                 Proceeds from the exercise of stock
                  options                                   20,941    20,922
                 Tax benefit from exercise of stock
                  options                                    9,267     9,407
                 Net cash used by financing activities    $(18,643) $(76,259)
                 Net effect of exchange rate changes         2,885     1,648
                 Net decrease in cash and cash
                  equivalents                               (1,306)   (5,485)
                 Cash and cash equivalents, beginning
                  of period                                 61,666    67,151
                 Cash and cash equivalents, end of
                  period                                   $60,360   $61,666


                  IDEXX Laboratories, Inc. and Subsidiaries
                                Free Cash Flow
                       Amounts in thousands (Unaudited)

                                                              Twelve Months
                                                                 Ended
                                                     December 31, December 31,
                                                            2007          2006
    Free Cash
    Flow:        Net cash provided by operating
                  activities                                $135,580 $109,826
                 Financing cash flows attributable to tax
                  benefits from exercise of stock options      9,267    9,407
                 Purchase of fixed assets                    (65,138) (44,415)
                 Acquisition of equipment leased
                  to customers                                (1,106)  (1,720)
                 Free cash flow                              $78,603  $73,098

           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 (Unaudited)

                              Three Months Ended        Twelve Months Ended
                        December 31, December 31,  December 31, December 31,
                           2007         2006           2007         2006
    Share repurchases
     during the period    318,046     285,600       2,577,006    2,675,400
    Average price paid
     per share             $60.20      $41.59          $45.94       $39.51

    Shares remaining
     under repurchase
     authorization as of
     December 31, 2007                              2,852,254



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

                            Three Months Ended           Twelve Months Ended
                         December 31,  December 31,  December 31, December 31,
                                2007         2006         2007         2006
    Basic
      As reported               $0.42        $0.79        $1.53        $2.98
      Adjusted for stock split  $0.42        $0.39        $1.53        $1.49
    Diluted
      As reported               $0.40        $0.75        $1.46        $2.84
      Adjusted for stock split  $0.40        $0.38        $1.46        $1.42

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

SOURCE IDEXX Laboratories, Inc.