IDEXX Laboratories Announces Second Quarter Results

WESTBROOK, Maine, July 27 /PRNewswire-FirstCall/ -- IDEXX Laboratories, Inc. (Nasdaq: IDXX), today reported that revenue for the second quarter of 2007 increased 24% to $237.0 million from $191.4 million for the second quarter of 2006. Earnings per diluted share ("EPS") for the quarter ended June 30, 2007 were $0.67, compared to $0.78 for the same period in the prior year. EPS reflects a write-down of certain pharmaceutical assets of $10.1 million, or $0.20 per diluted share, as described further below, and $0.02 per share of discrete acquisition-related purchase accounting and integration costs.

Non-GAAP adjusted diluted EPS for the second quarter were $0.89, an increase of 20% compared to non-GAAP adjusted diluted EPS for the same period of the prior year. Non-GAAP adjusted diluted EPS for the second quarter of 2007 excludes the impact of the write-down of certain pharmaceutical assets, described below, and acquisition-related purchase accounting and integration costs. Non-GAAP adjusted diluted EPS for the second quarter of 2006 excludes the income tax benefits from certain discrete tax events. The accompanying financial table provides additional information and reconciles these non-GAAP measures to earnings per diluted share. 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.

During the second quarter, the Company 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. The Company has 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, the Company believes that it will not be able to enter into a replacement manufacturing arrangement on economically feasible terms and that it will not be able to obtain the product after termination of the existing manufacturing arrangement. Sales of Navigator(R) were $0.2 million for the first six months of 2007.

"I am pleased with our revenue momentum, and particularly with the growth of our three core companion animal diagnostics businesses, which together make up almost 75% of the company revenues and accounted for over 80% of organic growth for the quarter," said Jonathan Ayers, Chairman and CEO. "The positive trends in these three businesses included record in-house instrument placements, a high level of conversions to our SNAP(R)4Dx(R) rapid assay screening product, and strong performance in our global reference laboratory business. Based on our current outlook, we are raising our revenue and adjusted earnings per share guidance for the balance of 2007."

Companion Animal Group ("CAG") revenue for the second quarter of 2007 increased 24% to $194.0 million from $156.9 million for the second quarter of 2006 primarily due to higher sales in all CAG product and service categories, generated in part by acquisitions, with the largest growth in revenue dollars

from laboratory and consulting services and from instruments and consumables products.

Water segment revenue for the second quarter of 2007 increased 13% to $17.1 million from $15.1 million for the second quarter of 2006 primarily due to higher worldwide sales volume.

Production Animal Segment ("PAS") revenue for the second quarter increased 21% to $18.7 million from $15.4 million for the second quarter of 2006 primarily from higher livestock diagnostics sales volume including sales attributable to the Institut Pourquier business, which was 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.

Year-to-date results

Year-to-date revenue increased 25% to $448.2 million from $359.5 million for the same period in 2006. Revenue for the six months ended June 30, 2007, adjusted for the impacts of acquisitions and foreign currency exchange rates, increased 14%.

Year-to-date earnings per diluted share decreased 1% to $1.32 from $1.33 for the same period in the prior year. Non-GAAP adjusted diluted EPS for the six months ended June 30, 2007 grew 20% to $1.55 compared to the same period in the prior year. Non-GAAP adjusted diluted EPS for the six months ended June 30, 2007 excludes the impact of the write-down of certain pharmaceutical assets, described above, and acquisition-related purchase accounting and integration costs. Non-GAAP adjusted diluted EPS for the six months ended June 30, 2006 excludes the income tax benefits from certain discrete tax events. The accompanying financial table provides additional information and reconciles these non-GAAP measures to earnings per diluted share.

Companion Animal Group revenue for the six months ended June 30, 2007 increased 24% to $367.5 million from $296.3 million due 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.

Water segment revenue for the six months ended June 30, 2007 increased 16% to $31.5 million from $27.2 million primarily due to higher worldwide sales volume.

Production Animal Segment revenue for the six months ended June 30, 2007 increased 25% to $35.5 million from $28.4 million for the same period in 2006. The increase resulted primarily from higher livestock diagnostics sales volume including sales attributable to the Institut Pourquier business. The favorable impact of higher sales volume was partly offset by lower average unit sales prices for TSE testing products due to greater price competition.

Additional operating results for the second quarter

Gross profit for the second quarter of 2007 increased $15.2 million, or 15%, to $114.2 million from $99.0 million for the second quarter of 2006. As a percentage of revenue, gross profit decreased to 48% from 52%. Excluding the write-down of certain pharmaceutical assets of $10.1 million, described above, and acquisition-related purchase accounting and integration costs, the adjusted gross profit percentage increased to 53%. The accompanying financial table provides additional information and reconciles these non-GAAP measures. The gross profit percentage was favorably impacted 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, and a lower cost of slides that are sold for use in VetTest(R) chemistry analyzers. Increases in the gross profit percentage were partly offset by greater relative sales of lower margin products and services such as laboratory and consulting services.

Research and development ("R&D") expense for the quarter was $17.3 million compared to $13.3 million for the second quarter of 2006. As a percentage of revenue, R&D expense increased to 7.3% from 7.0%. R&D expense grew primarily as a result of personnel additions in 2006 and 2007 to support increased long- term product development activities.

Selling, general and administrative ("SG&A") expense for the quarter was $64.4 million, or 27% of revenue, compared to $48.7 million, or 25% of revenue, in the second 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 and higher sales commissions as a result of revenue performance; higher spending on facilities, information technology 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 2007:

    -- Revenue is expected to be $900 to $905 million, updated from guidance
       of $890 to $897 million provided in April of this year.
    -- Diluted earnings per share are expected to be $2.86 to $2.91 (or $3.06
       to $3.11 excluding the impact of the write-down of certain
       pharmaceutical assets, described above), updated from guidance of $3.00
       to $3.07 provided in April.

Conference Call and Webcast Information

IDEXX Laboratories will be hosting a conference call today at 9:00 a.m. (eastern) to discuss its second quarter results. To participate in the conference call, dial 719-457-2621 or 800-238-9007 and reference confirmation code 5945803. An audio replay will be available through August 3, 2007 by dialing 719-457-0820 and referencing replay code 5945803.

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

IDEXX Laboratories Names Bill Goodspeed Corporate Vice President and General Manager, Production Animal Segment

IDEXX Laboratories, Inc. today announced the appointment of Bill Goodspeed as Corporate Vice President and General Manager, Production Animal Segment.

Mr. Goodspeed joins IDEXX from the J.M. Huber Corporation, a privately-held company in chemicals, food ingredients, building products, energy and timber industries, where he served most recently as Sector CEO for Natural Resources and Technology-based Services, located in Houston. In that role, he held responsibility for operations in energy exploration and development, timber, energy trading, and receivables securitization. Prior to that role, Mr. Goodspeed served as the President of Huber Engineered Woods, where he led development of a new specialty strategy that transformed Huber from a traditional commodity wood products business to an industry-leading branded products company. Prior to joining Huber in 1994, Mr. Goodspeed served as Executive Vice President of Japan-based Pasona International, managing the non-Japanese businesses of the Pasona Group. He also spent three years as a consultant at McKinsey & Company and three years as an attorney. Mr. Goodspeed graduated from Dartmouth College and received his JD from the University of Michigan.

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 4,000 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 March 31, 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     Six Months Ended
                                 June 30,    June 30,  June 30,  June 30,
                                   2007        2006      2007      2006

    Revenue:     Revenue         $237,046    $191,364   $448,201  $359,528

    Expenses and
     Income:     Cost of revenue  122,825      92,328    225,401   174,467
                 Gross profit     114,221      99,036    222,800   185,061
                 Sales and
                  marketing        36,747      28,679     72,329    55,617
                 General and
                  administrative   27,690      20,039     53,839    39,473
                 Research and
                  development      17,317      13,292     33,288    25,970
                 Income from
                  operations       32,467      37,026     63,344    64,001
                 Interest income
                 (expense), net      (834)        594       (806)    1,363
                 Income before
                  provision for
                  income taxes and
                  partner's
                  interest         31,633      37,620     62,538    65,364
                 Provision for
                  income taxes      9,969      11,879     19,847    21,463
                 Partner's share
                  of consolidated
                  loss                  -         (39)         -      (152)

    Net Income:  Net income       $21,664     $25,780    $42,691   $44,053
                 Earnings per
                  share: Basic      $0.70       $0.82      $1.38     $1.39
                 Earnings per
                  share: Diluted    $0.67       $0.78      $1.32     $1.33
                 Shares
                  outstanding:
                  Basic            30,849      31,467     30,992    31,633
                 Shares
                  outstanding:
                  Diluted          32,201      33,014     32,380    33,216


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


                                   Three Months Ended     Six Months Ended
                                  June 30,    June 30,   June 30, June 30,
                                    2007        2006       2007      2006
    Key Operating   Gross profit    48.2%       51.8%      49.7%     51.5%
    Ratios (as a    Sales, marketing,
    percentage of    general and
    revenue):        administrative
                     expense        27.2%       25.5%      28.2%     26.5%
                    Research and
                     development
                     expense         7.3%        7.0%       7.4%      7.2%
                    Income from
                     operations     13.7%       19.3%      14.1%     17.8%

    International   International
    Revenue:         revenue (in
                     thousands)   $94,098     $68,000   $174,967  $126,400
                    International
                     revenue as
                     percentage of
                     revenue        39.7%       35.5%      39.0%     35.2%


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

                                      Three Months Ended

                                            Gross Profit
                                               as a %         Income from
                         Gross Profit        of Revenue       Operations
                     June 30,  June 30, June 30, June 30, June 30, June 30,
                       2007      2006     2007     2006     2007     2006
    GAAP
      measurement   $114,221   $99,036   48.2%    51.8%   $31,633  $37,620
    Specified items:
      Write-downs of
      certain
      pharmaceutical
      assets(1)       10,138         -    4.3%        -    10,138        -
      Acquisition-
       related
       purchase
       accounting &
       integration
       costs(2)          644         -    0.2%        -       808        -
      Discrete income
       tax benefits(3)     -         -       -        -         -        -

    Non-GAAP
      comparative
      measure-
      ments(4)      $125,003   $99,036   52.7%    51.8%   $42,579  $37,620


                                                         Earnings per Share
                                     Net Income               Diluted
                                June 30,    June 30,    June 30,  June 30,
                                  2007        2006        2007      2006

    GAAP measurement            $21,664     $25,780      $0.67      $0.78
    Specified items:
      Write-downs of certain
       pharmaceutical
       assets(1)                  6,392           -       0.20          -
      Acquisition-related
       purchase accounting &
       integration costs(2)         528           -       0.02          -
      Discrete income tax
       benefits(3)                    -      (1,281)         -      (0.04)
    Non-GAAP comparative
     measurements(4)            $28,584     $24,499      $0.89      $0.74

    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 volume 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
        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 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
    Non-GAAP Financial Measures
    Amounts in thousands except per share data (Unaudited)

                                        Six Months Ended

                                           Gross Profit     Income from
                        Gross Profit    as a % of Revenue    Operations
                     June 30,  June 30, June 30, June 30, June 30, June 30,
                       2007      2006    2007     2006     2007     2006
    GAAP
     measurement    $222,800  $185,061   49.7%    51.5%   $63,344 $64,001
    Specified items:
      Write-downs of
       certain
       pharmaceutical
       assets(1)      10,138         -    2.3%        -    10,138       -
      Acquisition-
       related purchase
       accounting &
       integration
       costs(2)        1,892         -    0.4%        -     2,242       -
      Discrete income
       tax benefits(3)     -         -       -        -         -       -

    Non-GAAP
     comparative
     measure-
     ments(4)       $234,830  $185,061   52.4%    51.5%   $75,724 $64,001



                                                       Earnings per Share
                                     Net Income              Diluted
                                 June 30,   June 30,    June 30,  June 30,
                                   2007       2006        2007      2006

    GAAP measurement             $42,691     $44,053       $1.32     $1.33
    Specified items:
      Write-downs of certain
       pharmaceutical
       assets(1)                   6,392           -        0.20         -
      Acquisition-related
       purchase accounting &
       integration costs(2)        1,432           -        0.04         -
      Discrete income tax
       benefits(3)                     -      (1,281)          -     (0.04)
    Non-GAAP comparative
     measurements(4)             $50,515     $42,772       $1.55     $1.29

    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
        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 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       Six Months Ended
                               June 30,   June 30,    June 30,     June 30,
                                 2007       2006        2007         2006
    Revenue:      Companion
                   Animal
                   Group      $194,025   $156,903  $ 367,458     $296,266
                  Water         17,105     15,087     31,510       27,153
                  Production
                   Animal
                   Segment      18,683     15,450     35,494       28,403
                  Other          7,233      3,924     13,739        7,706
                  Total       $237,046   $191,364   $448,201     $359,528

    Gross
     Profit:      Companion
                   Animal
                   Group       $89,049    $78,131  $ 175,379     $146,736
                  Water         10,809      9,866     20,041       17,827
                  Production
                   Animal
                   Segment      11,302      9,831     22,265       18,153
                  Other          2,931      1,629      4,845        3,144
                  Unallocated      130       (421)       270         (799)
                  Total       $114,221    $99,036   $222,800     $185,061

    Income
     from
     Operations:  Companion
                   Animal
                   Group       $23,179    $29,501    $46,764      $52,105
                  Water          7,156      6,817     12,798       11,639
                  Production
                   Animal
                   Segment       3,760      4,134      7,725        7,371
                  Other           (101)       607       (514)       1,041
                  Unallocated   (1,527)    (4,033)    (3,429)      (8,155)
                  Total        $32,467    $37,026    $63,344      $64,001

    Gross Profit
    (as a
     percentage
     of revenue): Companion
                   Animal
                   Group         45.9%      49.8%      47.7%        49.5%
                  Water          63.2%      65.4%      63.6%        65.7%
                  Production
                   Animal
                   Segment       60.5%      63.6%      62.7%        63.9%
                  Other          40.5%      41.5%      35.3%        40.8%

    Income from
     Operations
     (as a percentage
     of revenue): Companion
                   Animal
                   Group         11.9%      18.8%      12.7%        17.6%
                  Water          41.8%      45.2%      40.6%        42.9%
                  Production
                   Animal
                   Segment       20.1%      26.8%      21.8%        26.0%
                  Other          -1.4%      15.5%      -3.7%        13.5%



    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
            June 30,  June 30,   Dollar    age    Currency  Acquis- Currency
              2007      2006     Change  Change     (1)    itions(2)  Effect

    CAG     $194,025  $156,903   $37,122   23.7%     1.8%     8.1%     13.8%
    Water     17,105    15,087     2,018   13.4%     2.6%        -     10.8%
    PAS       18,683    15,450     3,233   20.9%     5.4%    13.9%      1.6%
    Other      7,233     3,924     3,309   84.3%     2.2%    77.8%      4.3%
      Total $237,046  $191,364   $45,682   23.9%     2.2%     9.3%     12.4%


                                   Three Months Ended

                                                                  Percentage
                                                                 Change Net
                                                Percent-  Percent-     of
                                                   age       age    Acquis-
                                                 Change    Change   itions
                                         Percent- from      from      and
               June 30, June 30,  Dollar    age  Currency  Acquis- Currency
                 2007     2006    Change  Change   (1)    itions(2)  Effect

    Instruments
     and
     consum-
     ables     $71,490  $61,211  $10,279   16.8%   2.2%        -     14.6%
    Rapid
     assay
     products   36,588   32,627    3,961   12.1%   0.2%     2.4%      9.5%
    Laboratory
     and
     consulting
     services   68,548   47,811   20,737   43.4%   2.7%    24.9%     15.8%
    Practice
     information
     management
     systems
     and digital
     radio-
     graphy     11,697   10,782      915    8.5%   0.5%        -      8.0%
    Pharma-
     ceutical
     products    5,702    4,472    1,230   27.5%      -        -     27.5%
     Net CAG
      revenue $194,025 $156,903  $37,122   23.7%   1.8%     8.1%     13.8%


    (1) Represents the percentage change in revenue attributed to the effect
        of changes in currency rates from the three months ended June 30, 2006
        to the three months ended June 30, 2007.

    (2) Represents the percentage change in revenue attributed to incremental
        revenues during the three months ended June 30, 2007 compared to the
        three months ended June 30, 2006 from businesses acquired since
        April 1, 2006.


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

                                         Six Months Ended



                                                                  Percentage
                                                                  Change Net
                                                Percent-  Percent-     of
                                                   age       age    Acquis-
                                                 Change    Change   itions
                                         Percent- from      from      and
               June 30, June 30,  Dollar    age  Currency  Acquis- Currency
                 2007     2006    Change  Change   (1)    itions(2)  Effect

    CAG        $367,458 $296,266  $71,192   24.0%   2.0%     6.5%     15.5%
    Water        31,510   27,153    4,357   16.0%   2.9%        -     13.1%
    PAS          35,494   28,403    7,091   25.0%   6.1%    10.1%      8.8%
    Other        13,739    7,706    6,033   78.3%   2.8%    74.3%      1.2%
      Total    $448,201 $359,528  $88,673   24.7%   2.5%     7.7%     14.5%


                                 Six Months Ended


                                                                Percentage
                                                               Change Net
                                               Percent-  Percent-     of
                                                  age       age    Acquis-
                                                Change    Change   itions
                                        Percent- from      from      and
              June 30, June 30,  Dollar    age  Currency  Acquis- Currency
                2007     2006    Change  Change   (1)    itions(2)  Effect

    Instruments
     and
     consum-
     ables   $138,446 $117,031  $21,415   18.3%   2.6%         -     15.7%
    Rapid
     assay
     products  67,825   58,631    9,194   15.7%   0.5%      2.9%     12.3%
    Laboratory
     and
     consulting
     services 126,436   91,394   35,042   38.3%   3.0%     19.1%     16.2%
    Practice
     information
     management
     systems
     and digital
     radio-
     graphy    24,222   20,477    3,745   18.3%   0.5%         -     17.8%
    Pharma-
     ceutical
     products  10,529    8,733    1,796   20.6%      -         -     20.6%
     Net
     CAG
     revenue $367,458 $296,266  $71,192   24.0%   2.0%      6.5%     15.5%


    (1) Represents the percentage change in revenue attributed to the effect
        of changes in currency rates from the six months ended June 30, 2006
        to the six months ended June 30, 2007.

    (2) Represents the percentage change in revenue attributed to incremental
        revenues during the six months ended June 30, 2007 compared to the six
        months ended June 30, 2006 from businesses acquired since January 1,
        2006.



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

                                                    June 30,   December 31,
                                                        2007           2006
    Assets:  Current Assets:
             Cash and cash equivalents               $49,588        $61,666
             Short-term investments                        -         35,000
             Accounts receivable, net                106,684         81,389
             Inventories                              91,551         95,996
             Other current assets                     34,645         28,212
             Total current assets                    282,468        302,263
             Property and equipment, at cost         218,532        191,538
             Less: accumulated depreciation          100,726         91,910
             Property and equipment, net             117,806         99,628
             Other long-term assets, net             245,895        157,669
             Total assets                           $646,169       $559,560

    Liabilities and
    Stockholders'
    Equity: Current Liabilities:
            Accounts payable                         $28,366        $24,374
            Accrued expenses                          92,265         90,715
            Debt                                      84,447            678
            Deferred revenue                           8,491          8,976
            Total current liabilities                213,569        124,743
            Long-term debt, net of current portion     6,092          6,447
            Other long-term liabilities               41,956         18,509
            Total long-term liabilities               48,048         24,956

            Stockholders' Equity:
            Common stock                               4,699          4,662
            Additional paid-in capital               500,448        479,993
            Deferred stock units                       2,094          1,852
            Retained earnings                        534,539        490,614
            Treasury stock, at cost                 (670,359)      (577,826)
            Accumulated other comprehensive income    13,131         10,566
            Total stockholders' equity               384,552        409,861
            Total liabilities and stockholders'
              equity                                $646,169       $559,560


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

                                                    June 30,   December 31,
                                                        2007           2006
    Key
    Balance Sheet  Total cash, cash
    Information:   equivalents and investments
                   (in thousands)                    $49,588        $96,666
                   Days sales outstanding                 41             38
                   Inventory turns                       2.1            1.9


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

                                                        Six Months Ended
                                                     June 30,      June 30,
                                                       2007           2006
    Operating: Cash Flows from Operating Activities:
               Net income                            $42,691        $44,053
               Non-cash charges                       25,401         10,882
               Changes in current assets and
                 liabilities, net of acquisitions
                 and disposals                        (4,956)       (10,147)
               Net cash provided by operating
                activities                           $63,136        $44,788
    Investing: Cash Flows from Investing Activities:
               Decrease in investments, net           35,000         38,609
               Purchase of property and equipment    (26,235)       (13,810)
               Purchase of land and buildings              -        (11,521)
               Acquisition of businesses and
                intangible assets                    (85,507)        (8,245)
               Acquisition of equipment leased
                to customers                            (525)          (918)
               Net cash provided (used) by
                investing activities                $(77,267)        $4,115
    Financing: Cash Flows from Financing
               Activities:
               Borrowings (payments) of notes
                payable, net                          77,785           (647)
               Purchase of treasury stock            (92,533)       (85,228)
               Proceeds from the exercise of
                stock options                         11,986         13,245
               Tax benefit from exercise of
                stock options                          4,070          5,935
               Net cash provided (used) by
                financing activities                  $1,308       $(66,695)
               Net effect of exchange rate changes       745            664
               Net decrease in cash and cash
                equivalents                          (12,078)       (17,128)
               Cash and cash equivalents, beginning
                of period                             61,666         67,151
               Cash and cash equivalents, end of
                period                               $49,588        $50,023


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

                                                       Six Months Ended
                                                    June 30,       June 30,
                                                      2007           2006
    Free Cash
    Flow: Net cash provided by operating
           activities                                $63,136        $44,788
          Financing cash flows attributable to
           tax benefits from exercise of
           stock options                               4,070          5,935
          Purchase of fixed assets                   (26,235)       (25,331)
          Acquisition of equipment leased to
           customers                                    (525)          (918)
            Free cash flow                           $40,446        $24,474

    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        Six Months Ended
                            June 30,    June 30,     June 30,    June 30,
                              2007        2006         2007         2006
    Shares repurchased
     during the period         655          538        1,059        1,079
    Average price paid
     per share              $88.14       $79.06       $86.94       $78.96
    Shares remaining under
     repurchase authorization
     as of June 30, 2007                               1,655

SOURCE IDEXX Laboratories, Inc.