IDEXX Laboratories Announces Third Quarter Results and Two-for-One Stock Split

WESTBROOK, Maine, Oct. 26 /PRNewswire-FirstCall/ -- IDEXX Laboratories, Inc. (Nasdaq: IDXX), today reported that revenue for the third quarter of 2007 increased 22% to $229.4 million from $187.4 million for the third quarter of 2006. Earnings per diluted share ("EPS") for the quarter ended September 30, 2007 were $0.81, compared to $0.76 for the same period in the prior year.

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"In the third quarter we continued our sales momentum with strong revenue growth in the Companion Animal Group," said Jonathan Ayers, Chairman and CEO. "Instrument sales and total instrument placements achieved record levels, which bodes well for the acceleration of instrument consumables sales in future periods. Our rapid assay and laboratory services lines of business also continued their revenue growth momentum in the third quarter, while digital radiography and computer systems logged double digit revenue growth. In this release we are providing initial revenue and earnings guidance for 2008, a year in which we will benefit from the launch of several new products, including three new instruments that will augment the IDEXX VetLab(R) suite of in-house analyzers."

Companion Animal Group ("CAG") revenue for the third quarter of 2007 increased 22% to $187.5 million from $153.1 million for the third quarter of 2006 due primarily to higher sales in all CAG product and service categories, with the largest growth in revenue dollars from laboratory and consulting services and from instruments and consumables products. Incremental sales from acquired businesses contributed 6% to revenue growth.

Water segment revenue for the third quarter of 2007 increased 5% to $17.4 million from $16.6 million for the third quarter of 2006 due primarily to higher worldwide 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.

Production Animal Segment ("PAS") revenue for the third quarter of 2007 increased 25% to $17.4 million from $13.9 million for the third quarter of 2006 due primarily to higher livestock diagnostics sales volume, including sales attributable to Institut Pourquier, which we acquired in March 2007. 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.

The accompanying financial tables provide more information concerning our revenue and other operating results for the three and nine months ended September 30, 2007.

Year-to-Date Results

Year-to-date revenue increased 24% to $677.6 million from $546.9 million for the same period in 2006. Revenue for the nine months ended September 30, 2007, adjusted for the impacts of acquisitions and foreign currency exchange rates, increased 14%.

Year-to-date earnings per diluted share increased 1% to $2.12 from $2.09 for the same period in 2006. Non-GAAP adjusted diluted EPS for the nine months ended September 30, 2007 grew 16% to $2.37 from $2.05 for the same period in 2006. Non-GAAP adjusted diluted EPS for the nine months ended September 30, 2007 excludes the impact of acquisition-related purchase accounting and integration costs and the write-down of certain pharmaceutical assets in the second quarter. Non-GAAP adjusted diluted EPS for the nine months ended September 30, 2006 excludes the income tax benefits from certain discrete tax events. The accompanying financial table provides additional information and reconciles reported earnings per diluted share to these non-GAAP measures. Management believes adjusted diluted EPS is a useful non-GAAP financial measure to evaluate the results of ongoing operations, excluding significant specified items, period over period, and therefore believes that investors may find this information useful in addition to the GAAP results.

Additional Operating Results for the Third Quarter

Gross profit for the third quarter of 2007 increased $20.3 million, or 21%, to $118.5 million from $98.2 million for the third quarter of 2006. As a percentage of total revenue, gross profit was constant at 52%. The gross profit percentage was unfavorably impacted by greater relative sales of lower margin products and services such as laboratory and consulting services. Decreases in the gross margin percentage were offset by 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 third quarter of 2007 was $17.3 million, or 7.5% of revenue, compared to $13.7 million, or 7.3% of revenue, for the third 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 third quarter of 2007 was $65.1 million, or 28% of revenue, compared to $50.0 million, or 27% of revenue, for the third quarter of 2006. Increased SG&A expense was due primarily to higher personnel-related costs due, in part, to expanded worldwide sales, marketing and customer service headcount; higher spending on information technology, facilities and other general support functions; and incremental activities associated with recently acquired businesses.

IDEXX Laboratories Announces Two-for-One Stock Split

The Company also announced today that its Board of Directors approved a two-for-one split of its outstanding common stock. The stock split will be effected in the form of a 100% common stock dividend. Stockholders of record as of the close of business on November 5, 2007 will be issued one additional share for each share of common stock held on such date. The additional shares of common stock will be distributed on or about November 26, 2007. It is anticipated that the Company's common stock will begin trading on a post-split basis on the business day following the distribution date. The stock split will double the number of outstanding common shares to approximately 61 million based on the number of shares outstanding as of October 22, 2007.

Outlook

The Company offers the following revised guidance for the full year of 2007:

    -- Revenue is expected to be $910 to $915 million, updated from guidance
       of $900 to $905 million provided in July of this year, which represents
       revenue growth of 23% to 24% compared to 2006.

    -- Diluted earnings per share are expected to be $2.88 to $2.91 on a pre-
       split basis or $1.44 to $1.46 on a post-split basis. Excluding the
       impact of acquisition-related purchase accounting and integration costs
       and the write-down of certain pharmaceutical assets in the second
       quarter, non-GAAP adjusted diluted EPS are expected to be $3.13 to
       $3.16 on a pre-split basis or $1.56 to $1.58 on a post-split basis.
       Adjusted for discrete items in both 2006 and 2007, non-GAAP adjusted
       diluted EPS are projected to grow 17% to 18%.

    The Company offers the following guidance for the full year of 2008:
    -- Revenue is expected to be $1.03 billion to $1.05 billion, which
       represents revenue growth of 13% to 15% compared to projected revenue
       for 2007.

    -- Diluted earnings per share are expected to be $3.63 to $3.73 on a pre-
       split basis or $1.82 to $1.87 on a post-split basis. Excluding the
       impact in 2007 of acquisition-related purchase accounting and
       integration costs and the write-down of certain pharmaceutical assets,
       non-GAAP adjusted diluted EPS are projected to grow 15% to 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 719-325-4744 or 877-681-3377 and reference confirmation code 2004728. An audio replay will be available through November 2, 2007 by dialing 719-457-0820 and referencing replay code 2004728.

The call will also be available via live or archived Webcast on the IDEXX Laboratories' web site at http://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 June 30, 2007, in the section captioned "Risk Factors."

    Contact: Merilee Raines, Chief Financial Officer, (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
                                  Sept. 30    Sept. 30   Sept. 30    Sept. 30
                                      2007        2006       2007        2006

    Revenue:  Revenue             $229,385    $187,380   $677,586    $546,908
    Expenses
     and
     Income:  Cost of revenue      110,907      89,181    336,308     263,648
              Gross profit         118,478      98,199    341,278     283,260
              Sales and marketing   37,757      29,051    110,086      84,668
              General and
               administrative       27,343      20,990     81,182      60,463
              Research and
               development          17,281      13,696     50,569      39,666
              Income from
               operations           36,097      34,462     99,441      98,463
              Interest income
               (expense), net         (515)        609     (1,321)      1,972
              Income before
               provision for income
               taxes and partner's
               interest             35,582      35,071     98,120     100,435
              Provision for income
               taxes                 9,787      10,118     29,634      31,581
              Partner's share of
               consolidated loss        -           -          -         (152)
    Net
     Income:  Net income           $25,795     $24,953    $68,486     $69,006
              Earnings per share:
               Basic                 $0.84       $0.80      $2.22       $2.19
              Earnings per share:
               Diluted               $0.81       $0.76      $2.12       $2.09
              Shares outstanding:
               Basic                30,547      31,210     30,843      31,491
              Shares outstanding:
               Diluted              31,991      32,731     32,262      33,022


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

                                    Three Months Ended     Nine Months Ended
                                  Sept. 30    Sept. 30   Sept. 30    Sept. 30
                                      2007        2006       2007        2006
    Key Operating  Gross profit       51.7 %      52.4 %     50.4 %     51.8 %
    Ratios (as     Sales, marketing,
    a percentage    general and
    of revenue):    administrative
                    expense           28.5 %      26.7 %     28.2 %     26.5 %
                   Research and
                    development
                    expense            7.5 %       7.3 %      7.5 %      7.3 %
                   Income from
                    operations        15.7 %      18.4 %     14.7 %     18.0 %


    International  International
    Revenue:        revenue (in
                    thousands)     $89,547     $63,955   $264,514   $190,355
                   International
                    revenue as
                    percentage of
                    total revenue     39.0 %      34.1 %     39.0 %     34.8 %


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

                                           Three Months Ended
                                              Gross Profit
                                               as a % of         Income from
                            Gross Profit        Revenue          Operations
                          Sept.30  Sept.30 Sept.30  Sept.30   Sept.30  Sept.30
                             2007     2006    2007     2006      2007     2006

    GAAP measurement     $118,478  $98,199    51.7 %   52.4 %  $36,097 $34,462
    Acquisition-related
     purchase accounting &
     integration costs(1)      87     -         -        -         139     -
    Non-GAAP comparative
     measurements(2)     $118,565  $98,199    51.7 %   52.4 %  $36,236 $34,462


                                                     Earnings per Share
                              Net Income                   Diluted
                            Sept. 30     Sept. 30    Sept. 30     Sept. 30
                              2007       2006          2007         2006
    GAAP measurement       $25,795    $24,953         $0.81        $0.76
    Acquisition-related
     purchase accounting &
     integration costs(1)       90          -             -            -
    Non-GAAP comparative
     measurements(2)       $25,885    $24,953         $0.81        $0.76

    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

                                             Gross Profit       Income from
                           Gross Profit   as a % of Revenue      Operations
                       Sept. 30  Sept. 30 Sept. 30 Sept. 30  Sept. 30 Sept. 30
                           2007      2006     2007     2006      2007     2006

    GAAP measurement   $341,278  $283,260     50.4%    51.8%  $99,441  $98,463

    Specified items:
      Write-downs of
       certain
       pharmaceutical
       assets(1)         10,138         -      1.5%       -    10,138        -
      Acquisition
       -related
       purchase
       accounting
       & integration
       costs(2)           1,979         -      0.3%       -     2,381        -
      Discrete income
       tax benefits(3)        -         -        -        -         -        -
    Non-GAAP
     comparative
     measurements(4)   $353,395  $283,260     52.2%    51.8% $111,960  $98,463


                                                            Earning Per Share
                                             Net Income          Diluted
                                        Sept. 30   Sept. 30 Sept. 30 Sept. 30
                                            2007       2006     2007     2006

    GAAP measurement                     $68,486    $69,006   $ 2.12   $ 2.09
    Specified items:
      Write-downs of
       certain
       pharmaceutical
       assets(1)                           6,392          -     0.20        -
      Acquisition-related
       purchase accounting
       & integration
       costs(2)                            1,522          -     0.05        -
      Discrete income tax
       benefits(3)                             -     (1,281)       -    (0.04)
    Non-GAAP
     comparative
     measurements(4)                     $76,400    $67,725   $ 2.37   $ 2.05


    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 recently 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.

    (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 $0.03 per diluted share due to a
    reduction of previously recorded international deferred tax liabilities as
    a result of obtaining certain multi-year tax incentives and a tax benefit
    of $0.01 per diluted share due to 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     Nine Months Ended
                                   Sept. 30    Sept. 30   Sept. 30   Sept. 30
                                       2007        2006       2007       2006
    Revenue:    Companion Animal
                Group              $187,481    $153,058   $554,939   $449,324
                Water                17,431      16,579     48,941     43,732
                Production Animal
                 Segment             17,377      13,907     52,871     42,310
                Other                 7,096       3,836     20,835     11,542
                Total              $229,385    $187,380   $677,586   $546,908

    Gross
    Profit:     Companion Animal
                 Group              $93,949     $76,739   $269,328   $223,475
                Water                10,919      11,026     30,960     28,853
                Production Animal
                 Segment             10,412       9,481     32,677     27,634
                Other                 3,081       1,375      7,926      4,519
                Unallocated             117        (422)       387     (1,221)
                Total              $118,478     $98,199   $341,278   $283,260

    Income from
    Operations: Companion Animal
                 Group              $28,529     $26,436    $75,293    $78,541
                Water                 7,212       7,843     20,010     19,482
                Production Animal
                 Segment              2,561       3,908     10,286     11,279
                Other                    27         245       (487)     1,286
                Unallocated          (2,232)     (3,970)    (5,661)   (12,125)
                Total               $36,097     $34,462    $99,441    $98,463

    Gross Profit
    (as a
    percentage
    of revenue):Companion Animal
                 Group                 50.1%       50.1%      48.5%      49.7%
                Water                  62.6%       66.5%      63.3%      66.0%
                Production Animal
                 Segment               59.9%       68.2%      61.8%      65.3%
                Other                  43.4%       35.9%      38.0%      39.2%

    Income from
    Operations
    (as a
     percentage
    of revenue):Companion Animal
                 Group                 15.2%       17.3%      13.6%      17.5%
                Water                  41.4%       47.3%      40.9%      44.5%
                Production Animal
                 Segment               14.7%       28.1%      19.5%      26.7%
                Other                   0.4%        6.4%      (2.3%)     11.1%



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

                                Three Months Ended
                                                                    Percentage
                                                                    Change Net
                                                  Percent-  Percent-     of
                                                    age       age      Acquis-
                                                   Change    Change    itions
                                         Percent-    from      from      and
           Sept. 30,  Sept. 30,  Dollar    age    Currency  Acquis-   Currency
               2007       2006   Change  Change     (1)     itions(2)  Effect

    CAG    $187,481   $153,058  $34,423   22.5%     2.5%      5.9%     14.1%
    Water    17,431     16,579      852    5.1%     3.0%       -        2.1%
    PAS      17,377     13,907    3,470   25.0%     6.1%     12.8%      6.1%
    Other     7,096      3,836    3,260   85.0%     2.8%     84.4%     (2.2%)
     Total  229,385   $187,380  $42,005   22.4%     2.8%      7.5%     12.1%


                                Three Months Ended
                                                                    Percentage
                                                                    Change Net
                                                 Percent-  Percent-     of
                                                   age      age       Acquis-
                                                  Change   Change     itions
                                        Percent-  from     from        and
              Sept. 30, Sept. 30, Dollar   age   Currency  Acquis-    Currency
                2007      2006     Change Change   (1)     itions(2)  Effect


    Instruments
     and
     consum-
     ables     $71,443    $60,295 $11,148   18.5%     3.3%       -     15.2%
    Rapid
     assay
     prod-
     ucts       33,639     30,181    3,458   11.5%     0.7%       -     10.8%
    Laboratory
     and
     consulting
     services   64,914     47,893  17,021   35.5%     2.9%     18.9%   13.7%
    Practice
     information
     management
     systems
     and
     digital
     radio-
     graphy     12,197     10,287   1,910   18.6%     1.4%       -     17.2%
    Pharma-
     ceutical
     products    5,288      4,402     886   20.1%      -         -     20.1%
     Net CAG
      revenue $187,481   $153,058 $34,423   22.5%     2.5%      5.9%   14.1%


    (1) Represents the percentage change in revenue attributed to the effect
        of changes in currency rates from the three months ended September 30,
        2006 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, 2007 compared to
        the three months ended September 30, 2006 from businesses acquired
        since July 1, 2006.


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

                                  Nine Months Ended
                                                                    Percentage
                                                                    Change Net
                                                 Percen-  Percen-     of
                                                  tage     tage       Acquis-
                                                  Change   Change     itions
                                           Percen-  from     from        and
              Sept. 30,  Sept. 30, Dollar   tage  Currency  Acquis-   Currency
                  2007       2006  Change  Change   (1)    itions(2)  Effect

    CAG       $554,939   $449,324  105,615   23.5%     2.2%     6.3%   15.0%
    Water       48,941     43,732    5,209   11.9%     3.0%      -      8.9%
    PAS         52,871     42,310   10,561   25.0%     6.4%    10.4%    8.2%
    Other       20,835     11,542    9,293   80.5%     2.7%    77.7%    0.1%
     Total    $677,586   $546,908 $130,678   23.9%     2.6%     7.6%   13.7%


                                  Nine Months Ended
                                                                    Percentage
                                                                    Change Net
                                                 Percent-  Percent-     of
                                                   age      age       Acquis-
                                                  Change   Change     itions
                                         Percent-  from     from        and
              Sept. 30,  Sept. 30, Dollar   age   Currency  Acquis-   Currency
                  2007       2006  Change  Change   (1)    itions(2)  Effect


    Instruments
     and
     consum-
     ables    $209,889   $177,326  $32,563   18.4%    2.8%      -      15.6%
    Rapid
     assay
     products  101,464     88,812   12,652   14.2%    0.5%     1.9%    11.8%
    Laboratory
     and
     consulting
     services  191,350    139,287   52,063   37.4%    3.1%     19.1%   15.2%
    Practice
     information
     management
     systems
     and
     digital
     radio-
     graphy     36,419     30,764    5,655    18.4%    0.8%      -     17.6%
    Pharma-
     ceutical
     products   15,817     13,135    2,682    20.4%     -        -     20.4%
    Net CAG
     revenue  $554,939   $449,324 $105,615    23.5%    2.2%     6.3%   15.0%


    (1) Represents the percentage change in revenue attributed to the effect
        of changes in currency rates from the nine months ended September 30,
        2006 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, 2007 compared to
        the nine months ended September 30, 2006 from businesses acquired
        since January 1, 2006.


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

                                                          Sept. 30     Dec. 31
                                                              2007        2006
    Assets:        Current Assets:
                   Cash and cash equivalents             $  58,507   $  61,666
                   Short-term investments                        -      35,000
                   Accounts receivable, net                103,407      81,389
                   Inventories                              96,273      95,996
                   Other current assets                     35,562      28,212
                   Total current assets                    293,749     302,263
                   Property and equipment, at cost         233,219     191,538
                   Less: accumulated
                   depreciation                            106,354      91,910
                   Property and
                   equipment, net                          126,865      99,628
                   Other long-term
                   assets, net                             253,619     157,669
                   Total assets                          $ 674,233   $ 559,560

    Liabilities and
    Stockholders'
    Equity:        Current Liabilities:
                   Accounts payable                      $  21,786    $ 24,374
                   Accrued expenses                         99,350      90,715
                   Debt                                     77,990         678
                   Deferred revenue                         10,044       8,976
                   Total current liabilities               209,170     124,743
                   Long-term debt, net of current portion    5,911       6,447
                   Other long-term liabilities              39,012      18,509
                   Total long-term liabilities              44,923      24,956

                   Stockholders' Equity:
                   Common stock                              4,716       4,662
                   Additional paid-in capital              512,266     479,993
                   Deferred stock units                      2,147       1,852
                   Retained earnings                       560,334     490,614
                   Treasury stock, at cost                (677,509)  (577,826)
                   Accumulated other comprehensive
                    income                                  18,186      10,566
                   Total stockholders' equity              420,140     409,861
                   Total liabilities and
                    stockholders' equity                 $ 674,233    $559,560



    IDEXX Laboratories, Inc. and Subsidiaries
    Key Balance Sheet Information (Unaudited)
                                                          Sept. 30     Dec. 31
                                                              2007        2006
    Key
    Balance Sheet   Total cash, cash equivalents
    Information:     and investments (in thousands)      $  58,507  $   96,666
                    Days sales outstanding                      42          38
                    Inventory turns                            2.1         1.9



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

                                                             Nine Months Ended
                                                           Sept. 30   Sept. 30
                                                               2007       2006
    Operating:  Cash Flows from Operating Activities:
                Net income                               $   68,486  $  69,006
                Non-cash charges                             30,907     17,484
                Changes in current assets and
                 liabilities, net of acquisitions
                 and disposals                               (4,200)  (15,078)
                Net cash provided by operating
                 activities                              $   95,193  $  71,412
    Investing:  Cash Flows from Investing Activities:
                Decrease in investments, net                 35,000     22,014
                Purchase of property and equipment          (41,723)  (21,476)
                Purchase of land and buildings                    -   (11,521)
                Acquisition of businesses and intangible
                 assets                                     (87,738)   (9,367)
                Acquisition of equipment leased to
                 customers                                     (740)   (1,370)
                Net cash provided (used) by investing
                 activities                                 (95,201)  (21,720)
    Financing:  Cash Flows from Financing Activities:
                Borrowings (payments) of notes payable,
                 net                                         68,819      (712)
                Purchase of treasury stock                  (99,684)  (93,832)
                Proceeds from the exercise of stock
                 options                                     17,655    18,843
                Tax benefit from exercise of stock
                 options                                      7,544     8,747
                Net cash provided(used)
                 by financing activities                 $   (5,666) $(66,954)
                Net effect of exchange rate changes           2,515     1,061
                Net decrease in cash and cash equivalents    (3,159)  (16,201)
                Cash and cash equivalents, beginning of
                 period                                      61,666    67,151
                Cash and cash equivalents, end of
                 period                                      58,507    50,950


    IDEXX Laboratories, Inc. and Subsidiaries
    Free Cash Flow
    Amounts in thousands (Unaudited)
                                                            Nine Months Ended
                                                           Sept. 30  Sept. 30
                                                               2007      2006
    Free Cash
    Flow:      Net cash provided by operating activities     95,193    71,412
               Financing cash flows attributable to
                tax benefits from exercise of stock
                options                                       7,544     8,747
                Purchase of fixed assets                    (41,723)  (32,997)
                Acquisition of equipment leased to
                 customers                                     (740)   (1,370)
                Free cash flow                          $    60,274  $ 45,792


               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
                                   Sept. 30, Sept. 30,    Sept. 30, Sept. 30,
                                       2007      2006         2007      2006
     Share repurchases during
      the period                         70       116        1,129     1,195
     Average price paid per share  $ 101.83   $ 74.50     $  87.86  $  78.53

     Shares remaining under repurchase authorization as
      of September 30, 2007                                           1,585


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

                          Three Months Ended            Nine Months Ended
                          Sept. 30,    Sept. 30,       Sept. 30,    Sept. 30,
                              2007         2006            2007         2006
    Basic
       As reported           $0.84        $0.80           $2.22        $2.19
       Pro forma             $0.42        $0.40           $1.11        $1.10
    Diluted
       As reported           $0.81        $0.76          $ 2.12        $2.09
       Pro forma             $0.40        $0.38          $ 1.06        $1.04

SOURCE IDEXX Laboratories, Inc.