10-Q: Quarterly report [Sections 13 or 15(d)]

Published on July 26, 1996




FORM 10-Q

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549




/X/ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934

For the quarterly period ended JUNE 30, 1996
-------------

or

/ / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

For the transition period from _______________ to _______________

Commission File Number: 0-19271
-------


IDEXX LABORATORIES, INC.
(Exact name of registrant as specified in its charter)

DELAWARE 01-0393723
(State of incorporation) (I.R.S. Employer Identification No.)

ONE IDEXX DRIVE, WESTBROOK, MAINE 04092
(Address of principal executive offices) (Zip Code)

(207) 856-0300
(Registrant's telephone number, including area code)



Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.


Yes X No
---- ----

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.


As of July 24, 1996, 37,138,878 shares of the registrant's Common Stock, $.10
par value, were outstanding.



Page 1




IDEXX LABORATORIES, INC. AND SUBSIDIARIES

INDEX



Page

PART I -- FINANCIAL INFORMATION

Item 1. Financial Statements: 3
Consolidated Balance Sheets
June 30, 1996 and December 31, 1995

Consolidated Statements of Operations 4
Three and Six Months Ended
June 30, 1996 and June 30, 1995

Consolidated Statements of Cash Flows 5
Six Months Ended
June 30, 1996 and June 30, 1995

Notes to Consolidated Financial Statements 6-9


Item 2. Management's Discussion and Analysis of Financial 10-11
Condition and Results of Operations


PART II -- OTHER INFORMATION


Item 1. Legal Proceedings 12-13

Item 4. Submission of Matters to a Vote of Security-Holders 13

Item 6. Exhibits and Reports on Form 8-K 14


SIGNATURES 15



Page 2



PART I -- FINANCIAL INFORMATION

Item 1. -- Financial Statements
--------------------


IDEXX LABORATORIES, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(UNAUDITED)


ASSETS
June 30, December 31,
1996 1995
---- ----

CURRENT ASSETS:
Cash and cash equivalents $139,408,462 $149,252,497
Short-term investments 48,022,684 34,409,074
Accounts receivable, less reserves of $3,179,000
and $2,510,000 in 1996 and 1995, respectively 59,540,881 44,091,136
Inventories 40,195,223 28,192,490
Other current assets 8,648,210 6,034,503
------------ ------------
Total current assets 295,815,460 261,979,700

LONG-TERM INVESTMENTS 10,466,300 13,625,890

PROPERTY AND EQUIPMENT, AT COST:
Leasehold improvements 15,053,664 14,878,226
Machinery and equipment 15,616,555 13,406,525
Office furniture and equipment 15,048,649 10,615,208
Construction in Progress 1,665,716 1,439,448
Building 388,075 --
------------ ------------
47,772,659 40,339,407
Less -- Accumulated depreciation & amortization 17,797,580 14,843,799
------------ ------------
29,975,079 25,495,608
OTHER ASSETS 12,572,311 11,438,427
------------ ------------
$348,829,150 $312,539,625
============ ============

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
Accounts payable $ 23,396,351 $ 10,807,092
Accrued expenses 21,390,764 16,656,872
Notes payable -- 1,687,433
Deferred revenue 5,223,567 4,263,550
------------ ------------
Total current liabilities 50,010,682 33,414,947

COMMITMENTS AND CONTINGENCIES (Note 4)

STOCKHOLDERS' EQUITY:
Common stock, $0.10 par value
Authorized 60,000,000 shares
Issued and outstanding 36,953,424 shares in 1996
and 36,548,596 shares in 1995 3,695,342 3,654,860
Additional paid-in capital 236,138,511 230,805,959
Retained earnings 60,075,037 45,221,905
Cumulative translation adjustment (1,090,422) (558,046)
------------ ------------
Total stockholders' equity 298,818,468 279,124,678
------------ ------------
$348,829,150 $312,539,625
============ ============



See accompanying notes to consolidated financial statements.


Page 3




IDEXX LABORATORIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)


Three Months Ended Six Months Ended
------------------ ----------------
June 30, June 30, June 30, June 30,
1996 1995 1996 1995
---- ---- ---- ----


Revenue $65,875,210 $46,501,555 $123,275,066 $85,675,756


Cost of revenue 28,579,930 19,540,742 53,086,914 35,737,153
----------- ----------- ------------ -----------

Gross Profit 37,295,280 26,960,813 70,188,152 49,938,603

Expenses:
Sales and marketing 16,018,957 11,896,774 31,730,068 22,341,726
General and administrative 7,107,499 4,376,276 11,940,037 8,154,163
Research and development 3,091,131 2,723,364 5,900,626 5,184,718
----------- ----------- ------------ -----------
Income from operations 11,077,693 7,964,399 20,617,421 14,257,996
Interest income, net 2,300,937 579,013 4,557,379 1,159,606
----------- ----------- ------------ -----------
Net income before provision for
income taxes 13,378,630 8,543,412 25,174,800 15,417,602
Provision for income taxes 5,485,238 3,599,000 10,321,668 6,439,000
----------- ----------- ------------ -----------

Net income $ 7,893,392 $ 4,944,412 14,853,132 8,978,602
=========== =========== ============ ===========

Net income per common and
common equivalent share $0.20 $0.15 $0.38 $0.27
=========== =========== =========== ===========

Weighted average number of
common and common equivalent
shares outstanding 39,288,396 33,957,246 39,321,556 33,878,445
=========== =========== =========== ===========






See accompanying notes to consolidated financial statements.


Page 4





IDEXX LABORATORIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)


Six Months Ended
June 30, June 30,
1996 1995
---- ----


Cash Flows from Operating Activities:
Net income $ 14,853,132 $ 8,978,602
Adjustments to reconcile net income to net cash
provided by operating activities -
Depreciation and amortization 3,543,383 2,725,010
Changes in assets and liabilities -
Accounts receivable (14,199,299) (8,400,709)
Inventories (12,002,733) (6,628,162)
Other current assets (2,438,665) (1,114,253)
Accounts payable 11,613,211 5,010,933
Accrued expenses 2,556,941 3,128,953
Deferred revenue 960,017 1,273,321
------------ -----------
Net cash provided by
operating activities 4,885,987 4,973,695
------------ -----------

Cash Flows from Investing Activities:
Purchases of property and equipment (5,475,757) (8,623,246)
Decrease (increase) in investments, net (10,454,020) 8,464,435
Decrease in other assets 617,914 37,105
Acquisitions (see Note 5) (2,571,384) (3,500,000)
------------ -----------
Net cash used in investing activities (17,883,247) (3,621,706)
------------ -----------

Cash Flows from Financing Activities:
Proceeds from (repayment of) notes payable (1,687,433) 1,687,433
Proceeds from the exercise of stock options 5,373,034 2,537,795
------------ -----------
Net cash provided by financing activities 3,685,601 4,225,228
------------ -----------

Net Effect of Foreign Currency Translation (532,376) 699,008
------------ -----------
Net Increase (decrease) in Cash and Cash Equivalents (9,844,035) 6,276,225

Cash and Cash Equivalents, beginning of period 149,252,497 25,178,539
------------ -----------
Cash and Cash Equivalents, end of period 139,408,462 $31,454,764
============ ===========

Supplemental Disclosure of Cash Flow Information:
Interest paid during the period $ 126,700 $ 11,901
============ ===========
Income taxes paid during the period $ 6,744,400 $ 5,126,321
============ ===========




See accompanying notes to consolidated financial statements.


Page 5



IDEXX LABORATORIES, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)



1. BASIS OF PRESENTATION

The unaudited financial statements included herein have been prepared by
IDEXX Laboratories, Inc. and subsidiaries (the "Company") pursuant to the
rules and regulations of the Securities and Exchange Commission and
include, in the opinion of management, all adjustments which the Company
considers necessary for a fair presentation of such information. The
December 31, 1995 Balance Sheet was derived from the audited Consolidated
Balance Sheets contained in the Company's latest stockholders' annual
report. Certain information and footnote disclosures normally included in
financial statements prepared in accordance with generally accepted
accounting principles have been condensed or omitted pursuant to such rules
and regulations. These statements should be read in conjunction with the
Company's audited consolidated financial statements and notes thereto which
are contained in the Company's latest stockholders' annual report. The
results for the interim periods presented are not necessarily indicative of
results to be expected for the full fiscal year.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying consolidated financial statements reflect the application
of certain accounting policies described in this and other notes to the
consolidated financial statements.

a. Principles of Consolidation: The accompanying consolidated financial
statements include the accounts of the Company and its wholly-owned
subsidiaries. All material intercompany transactions and balances have
been eliminated in consolidation.

b. Certain reclassifications have been made in the 1995 consolidated
financial statements to conform with the current years presentation.

c. The Company adopted Statement of Financial Accounting Standards No.
115 "Accounting for Certain Investments in Debt and Equity Securities"
(SFAS No. 115) effective January 1, 1994. Accordingly, the Company's
cash equivalent and short-term investments are classified as
held-to-maturity and are recorded at amortized cost which approximates
market value.


Cash Equivalents and Short-term Investments: Cash equivalents are
short-term, highly liquid investments with original maturities of less
than three months. Short-term investments are investment securities
with original maturities of greater than three months but less than
one year and consist of the following:


Municipal bonds $ 9,500,000
U.S. Treasury bills 38,522,684
-----------
$48,022,684
===========





Long-term investments are investment securities with original
maturities of greater than one year and consist of the following:


Municipal bonds $ 6,426,612
U.S. Treasury note 4,039,688
-----------
$10,466,300
===========



Page 6




d. Inventories include material, labor and overhead, and are stated at
the lower of cost (first-in, first-out) or market. The components of
inventories are as follows:


June 30, December 31,
1996 1995
---- ----


Raw materials $ 8,060,284 $ 5,058,199
Work-in-process 5,033,363 4,393,946
Finished goods 27,101,576 18,740,345
----------- -----------
$40,195,223 $28,192,490
=========== ===========



3. NET INCOME PER SHARE

Net income per common and common equivalent share is based on the weighted
average number of common and common equivalent shares outstanding during
each period, computed in accordance with the treasury stock method. Fully
diluted net income per common and common equivalent share has not been
presented as it is not significantly different.

4. COMMITMENTS AND CONTINGENCIES

From time to time the Company has received notices alleging that the
Company's products infringe third-party proprietary rights. In particular,
the Company has received notices claiming that certain of the Company's
immunoassay products infringe third-party patents. Except as noted below
with respect to the patent infringement suit brought by The Jewish Hospital
of St. Louis, no litigation has been brought against the Company with
respect to such claims. Patent litigation frequently is complex and
expensive, and the outcome of patent litigation can be difficult to
predict. There can be no assurance that the Company will prevail in any
infringement proceedings that have been or may be commenced against the
Company. A significant portion of the Company's revenue during the three
month period ended June 30, 1996 was attributable to products incorporating
certain immunoassay technologies and products relating to the diagnosis of
canine heartworm infection. If the Company were to be precluded from
selling such products or required to pay damages or make additional royalty
or other payments with respect to such sales, the Company's business and
results of operations could be materially and adversely affected.

On February 4, 1993, the Company acquired Environetics, Inc.
("Environetics"), which brought a patent infringement suit with Stephen
Edberg, Ph.D. against Millipore Corporation ("Millipore") in the U.S.
District Court for the District of Connecticut on September 30, 1992 (the
"Millipore I suit"). The complaint in the Millipore I suit was subsequently
amended to add as additional plaintiffs Access Medical Systems, Inc., a
subsidiary of the Company ("Access"), and Stephen C. Wardlaw, M.D. The
primary relief sought by the plaintiffs is an injunction against Millipore
which would prevent Millipore from selling a competitive product that the
plaintiffs believe infringes U.S. Patent No. 4,925,789 (the " '789 Patent")
covering the Company's Colilert product, under which Access and
Environetics have an exclusive license from Drs. Edberg and Wardlaw.
Millipore has filed a counterclaim alleging that the '789 Patent is invalid
or not infringed.

In addition, on July 26, 1995, the Company, Environetics, Access and Drs.
Edberg and Wardlaw brought a second patent infringement suit against
Millipore in the U.S. District Court for the District of Connecticut (the
"Millipore II suit"). The principal relief sought by the plaintiffs in the
Millipore II suit is an injunction against Millipore which would prevent
Millipore from selling a product which the plaintiffs believe infringes
U.S. Patent No. 5,429,933 (the " '933 Patent"), which also covers the
Colilert product. The '933 Patent, which is related to the '789 Patent, was
issued in July 1995 to Dr. Edberg. Access and Environetics have an
exclusive license under the '933 Patent from Drs. Edberg and Wardlaw.
Millipore has filed a counterclaim alleging that the '933 Patent is invalid
or not infringed.

If the plaintiffs do not prevail in the Millipore I and Millipore II suits
(which have been consolidated for trial), the Company anticipates that the
Colilert product would encounter increased competition, which could
adversely affect sales of the Colilert product.


Page 7



On February 24, 1995, CDC Technologies, Inc. ("CDC Technologies") filed
suit against the Company in the U.S. District Court for the District of
Connecticut. In its complaint, CDC Technologies alleges that the Company's
conduct in, and its relationships with its distributors in connection with,
the distribution of the Company's hematology products (i) violate federal
and state antitrust statutes, (ii) violate Connecticut statutes regarding
unfair trade practices, and (iii) constitute a civil conspiracy and
interfere with CDC Technologies' business relations. The relief sought by
CDC Technologies includes treble damages for antitrust violations as well
as compensatory and punitive damages, and an injunction to prevent the
Company from interfering with CDC Technologies' relations with
distributors. The Company has filed an answer denying the allegations in
CDC's complaint. Since discovery in this litigation is ongoing, the Company
is unable to assess the likelihood of an adverse result or estimate the
amount of any damages which the Company may be required to pay. Any adverse
outcome resulting in the payment of damages would adversely affect the
Company's results of operations.

On May 26, 1995, The Jewish Hospital of St. Louis (the "Hospital") brought
a suit against the Company which is currently pending in the U.S. District
Court for the District of Maine for infringement of U.S. Patent No.
4,839,275 issued June 13, 1989 (the " '275 Patent"). The '275 Patent, which
is owned by the Hospital, claims certain methods and compositions for the
diagnosis of canine heartworm infection. The primary relief sought by the
Hospital is an injunction against the Company which would prevent the
Company from selling canine heartworm diagnostic products which infringe
the '275 Patent, as well as treble damages for past infringement. While the
Company believes that it has meritorious defenses in this matter, since
discovery is ongoing, the Company is unable to assess the likelihood of an
adverse result or estimate the amount of any damages which the Company may
be required to pay. If the Company is precluded from selling canine
heartworm diagnostic products or required to pay damages or make additional
royalty or other payments with respect to such sales, the Company's
business and results of operations could be materially and adversely
affected.

On September 18, 1995, Purisys Inc. ("Purisys"), a producer of home
pollution test kits, and certain of its employees filed suit against the
Company in the Supreme Court of the state of New York. In their complaint,
the plaintiffs allege that the Company has breached promises and made
negligent misrepresentations, and has breached fiduciary and other duties.
The plaintiffs are seeking damages in excess of $50,000,000. The Company
purchased a 15% equity interest in Purisys in August 1994 for $616,000, and
the Company subsequently advanced additional amounts to Purisys to purchase
certain international distribution rights. In March 1995, the Company
ceased advancing funds to Purisys, which filed for protection under Chapter
11 of the Bankruptcy Code in July 1995. In May 1996, the court granted
IDEXX's motion to dismiss the plaintiffs' suit, however the plaintiffs have
requested the court to reconsider the dismissal and permit the plaintiffs
to amend their complaint. While the Company believes it has meritorious
defenses, since discovery has not yet commenced, the Company is unable to
assess the likelihood of an adverse result or estimate the amount of any
damages which the Company may be required to pay. Any adverse outcome
resulting in the payment of damages would adversely affect the Company's
results of operations.

5. ACQUISITIONS

The Company's consolidated results of operations include the results of
operations of three veterinary reference laboratory businesses recently
acquired by the Company for an aggregate purchase price of approximately
$2.6 million in cash and the assumption of certain liabilities. In
connection with these acquisitions, the Company entered into non-compete
agreements for a period up to five years with certain of the entities,
shareholders or former shareholders, and may become obligated to pay
additional compensation to management of these companies based on achieving
certain operating results. The Company has accounted for these acquisitions
under the purchase method of accounting. The results of operations of each
of the laboratories has been included in the Company's consolidated results
of operations of the Company since each of their respective dates of
acquisition. The Company has not presented pro forma financial information
relating to any of these acquisitions because of immateriality. These
acquisitions are as follows:


Page 8



- On March 29, 1996, the Company acquired all of the capital stock
of VetLab, Inc., which operates two veterinary reference
laboratories in Texas.

- On April 2, 1996, the Company, through its wholly-owned U.K.
subsidiary, acquired substantially all of the assets and assumed
certain of the liabilities of Grange Laboratories Ltd. Grange
Laboratories' business, which includes three veterinary reference
laboratories in the United Kingdom, is now operated as a division
of IDEXX Laboratories, Limited.

- On May 15, 1996, the Company acquired all of the capital stock of
Veterinary Services, Inc., which operates veterinary reference
laboratories in Colorado, Illinois and Oklahoma.

6. SUBSEQUENT EVENTS

On July 12, 1996, the Company acquired substantially all of the assets and
assumed certain of the liabilities of Consolidated Veterinary Diagnostics,
Inc. ("CVD") for approximately $17 million in cash and notes. In addition,
the Company may be required to make further payments to CVD of up to $3.0
million based on operating results for the year ended July 31, 1997. As a
result of the CVD acquisition, the Company is now operating CVD's
veterinary reference laboratories in Northern California, Oregon and
Nevada. In connection with the acquisition, the Company entered into
five-year non-compete agreements with CVD and the shareholders of CVD. The
Company will account for this acquisition under the purchase method of
accounting.

On July 18, 1996, the Company acquired all of the capital stock of Ubitech
Aktiebolag ("Ubitech") for approximately $400,000 in cash. Ubitech, located
in Uppsala, Sweden manufactures and distributes diagnostic kits for the
livestock industry. The Company will account for this acquisition under the
purchase method of accounting.

On July 17, 1996 the Company signed a definitive merger agreement to
acquire Idetek, Inc. ("Idetek") for IDEXX common stock valued at
approximately $20 million, less certain adjustments. Idetek, located in
Sunnyvale, California, manufactures and distributes diagnostic tests for
food, agricultural and environmental industries. The exact number of shares
of IDEXX stock to be issued will be determined at the closing. Completion
of this acquisition is subject to various conditions, including approval by
Idetek's shareholders. The Company intends to treat this merger as a
pooling-of-interests transaction.



page 9




Item 2.

IDEXX LABORATORIES, INC. AND SUBSIDIARIES
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS

RESULTS OF OPERATIONS

Total revenue for the second quarter of 1996 increased 42% to $65.9 million from
$46.5 million for the second quarter of 1995. Total revenue for the six months
ended June 30, 1996 increased 44% to $123.3 million from $85.7 million for the
first six months of 1995.

The increase in total revenue for the quarter ended June 30, 1996 compared to
the same period in 1995 was principally attributable to increased unit sales of
veterinary clinical chemistry and hematology consumables and instruments, test
kits for feline viruses, and sales of veterinary laboratory services resulting
from recent acquisitions of veterinary reference laboratories. The increase in
revenue for the six-month period ended June 30, 1996 as compared to the same
period in the prior year was attributable to increases in the products noted
above, canine test products, and the introduction of a quantitative thyroid
instrument. Other important contributors to revenue growth in the first half of
1996 compared to the same period in 1995 included an instrument system to test
cleaning effectiveness in food processing plants. Price increases in certain
veterinary clinical products also contributed to the increase in revenue.

International revenue increased 40% to $23.2 million in the second quarter of
1996, and 47% to $43.3 million for the six months ended June 30, 1996, compared
to $16.5 million and $29.5 million, respectively, for the prior year periods.
Increased revenue in Europe, which included revenues of Grange Laboratories
acquired in the current quarter, accounted for 34% and 52%, and increased
revenue in Japan accounted for 48% and 31%, of the increase in international
revenues for the three- and six-month periods ended June 30, 1996, respectively,
compared to the same periods in 1995. The remaining increase is primarily
attributable to increased revenues in Canada, Australia, and Asia. Revenue from
the Company's European subsidiaries, transacted in local currencies, increased
approximately 25% and 37% for the three- and six-month periods ended June 30,
1996, respectively, as compared to the same periods in 1995. In U.S. dollars,
the revenue increase was 18% to $14.8 million for the current three-month period
and 32% to $29.6 million for current six-month period.

Gross profit as a percentage of revenue was 57% for the three- and six-month
periods ended June 30, 1996 and 58% for the same periods in 1995. Higher selling
prices for certain veterinary clinical products were offset by product mix, as
revenue growth of lower margin consumables exceeded the revenue growth in higher
margin diagnostic kit products, and by the impact of lower margins generated by
the recently acquired veterinary reference laboratories.

Sales and marketing expenses were 24% and 26% of revenue for the three- and
six-month periods ended June 30, 1996, respectively, compared to 26% for the
same periods in 1995. The decrease as a percentage of revenue for the three
months ended June 30, 1996 in comparison to the same period in 1995 was
principally attributable to the current quarter sales growth in Japan and the
acquisition of veterinary reference laboratories, which have lower sales and
marketing expenses as a percentage of revenue. The increases of $4.1 million and
$9.4 million for the three- and six-month periods ended June 30, 1996,
respectively, over the same periods in the prior year were principally
attributable to additional personnel in sales functions worldwide.

Research and development expenses were 5% of revenue for the three- and
six-month periods ended June 30, 1996 compared to 6% for the same periods in
1995. In dollars, such expenses increased 14% for the three- and six-month
periods ended June 30, 1996, respectively, as compared to the same period in
1995, reflecting additional resources and related overhead to support product
development.

General and administrative expenses were 11% and 10% of revenue for the three-
and six-month periods ended June 30, 1996, respectively, compared to 9% and 10%,
respectively, for the same periods in the prior year. The increase as a
percentage of revenue for the three months ended June 30, 1996 in comparison to
the same period in 1995 is principally attributable to higher legal expenses,
acquisition costs and the acquisition of veterinary reference laboratories which
have higher general and administrative costs as a percent of revenue.



Page 10



Net interest income was $2.3 million and $4.6 million for the three- and
six-month periods ended June 30, 1996 as compared to $579,000 and $1,160,000 for
the same periods in 1995. The increase in interest income is due to higher
invested cash balances, due in large part to a public stock offering in
September 1995 that generated approximately $153.0 million in net proceeds.

The Company's effective tax rate was 41% for the three- and six-month periods
ended June 30, 1996 compared to 42% for the same periods in 1995. The decrease
in the effective tax rate is principally attributable to lower state income
taxes.

LIQUIDITY AND CAPITAL RESOURCES

As of June 30, 1996, the Company had cash, cash equivalents, and short-term
investments of $187.4 million and $245.8 million of working capital.

The Company's consolidated results of operations include the results of
operations of three veterinary reference laboratory businesses recently acquired
by the Company for an aggregate purchase price of approximately $2.6 million in
cash and the assumption of certain liabilities. The Company has accounted for
these acquisitions under the purchase method of accounting. The results of
operations have been included in the Company's consolidated results of
operations since each of their dates of acquisition. The Company has not
presented pro forma financial information relating to any of these acquisitions
because of immateriality.

The Company believes that current cash and short-term investments, which include
net proceeds from the offering of the Company's Common Stock in 1995, and funds
expected to be generated from operations, will be sufficient to fund the
Company's operations for the foreseeable future.



Page 11



PART II -- OTHER INFORMATION


Item 1. -- Legal Proceedings
-----------------

On February 4, 1993, the Company acquired Environetics, Inc.
("Environetics"), which brought a patent infringement suit with Stephen
Edberg, Ph.D. against Millipore Corporation ("Millipore") in the U.S.
District Court for the District of Connecticut on September 30, 1992 (the
"Millipore I suit"). The complaint in the Millipore I suit was subsequently
amended to add as additional plaintiffs Access Medical Systems, Inc., a
subsidiary of the Company ("Access"), and Stephen C. Wardlaw, M.D. The
primary relief sought by the plaintiffs is an injunction against Millipore
which would prevent Millipore from selling a competitive product that the
plaintiffs believe infringes U.S. Patent No. 4,925,789 (the " '789 Patent")
covering the Company's Colilert product, under which Access and
Environetics have an exclusive license from Drs. Edberg and Wardlaw.
Millipore has filed a counterclaim alleging that the '789 Patent is invalid
or not infringed.

In addition, on July 26, 1995, the Company, Environetics, Access and Drs.
Edberg and Wardlaw brought a second patent infringement suit against
Millipore in the U.S. District Court for the District of Connecticut (the
"Millipore II suit"). The principal relief sought by the plaintiffs in the
Millipore II suit is an injunction against Millipore which would prevent
Millipore from selling a product which the plaintiffs believe infringes
U.S. Patent No. 5,429,933 (the " '933 Patent"), which also covers the
Colilert product. The '933 Patent, which is related to the '789 Patent, was
issued in July 1995 to Dr. Edberg. Access and Environetics have an
exclusive license under the '933 Patent from Drs. Edberg and Wardlaw.
Millipore has filed a counterclaim alleging that the '933 Patent is invalid
or not infringed.

If the plaintiffs do not prevail in the Millipore I and Millipore II suits
(which have been consolidated for trial), the Company anticipates that the
Colilert product would encounter increased competition, which could
adversely affect sales of the Colilert product.

On February 24, 1995, CDC Technologies, Inc. ("CDC Technologies") filed
suit against the Company in the U.S. District Court for the District of
Connecticut. In its complaint, CDC Technologies alleges that the Company's
conduct in, and its relationships with its distributors in connection with,
the distribution of the Company's hematology products (i) violate federal
and state antitrust statutes, (ii) violate Connecticut statutes regarding
unfair trade practices, and (iii) constitute a civil conspiracy and
interfere with CDC Technologies' business relations. The relief sought by
CDC Technologies includes treble damages for antitrust violations as well
as compensatory and punitive damages, and an injunction to prevent the
Company from interfering with CDC Technologies' relations with
distributors. The Company has filed an answer denying the allegations in
CDC's complaint. Since discovery in this litigation is ongoing, the Company
is unable to assess the likelihood of an adverse result or estimate the
amount of any damages which the Company may be required to pay. Any adverse
outcome resulting in the payment of damages would adversely affect the
Company's results of operations.

On May 26, 1995, The Jewish Hospital of St. Louis (the "Hospital") brought
a suit against the Company which is currently pending in the U.S. District
Court for the District of Maine for infringement of U.S. Patent No.
4,839,275 issued June 13, 1989 (the " '275 Patent"). The '275 Patent, which
is owned by the Hospital, claims certain methods and compositions for the
diagnosis of canine heartworm infection. The primary relief sought by the
Hospital is an injunction against the Company which would prevent the
Company from selling canine heartworm diagnostic products which infringe
the '275 Patent, as well as treble damages for past infringement. While the
Company believes that it has meritorious defenses in this matter, since
discovery is ongoing, the Company is unable to assess the likelihood of an
adverse result or estimate the amount of any damages which the Company may
be required to pay. If the Company is precluded from selling canine
heartworm diagnostic products or required to pay damages or make additional
royalty or other payments with respect to such sales, the Company's
business and results of operations could be materially and adversely
affected.


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On September 18, 1995, Purisys Inc. ("Purisys"), a producer of home
pollution test kits, and certain of its employees filed suit against the
Company in the Supreme Court of the state of New York. In their complaint,
the plaintiffs allege that the Company has breached promises and made
negligent misrepresentations, and has breached fiduciary and other duties.
The plaintiffs are seeking damages in excess of $50,000,000. The Company
purchased a 15% equity interest in Purisys in August 1994 for $616,000, and
the Company subsequently advanced additional amounts to Purisys to purchase
certain international distribution rights. In March 1995, the Company
ceased advancing funds to Purisys, which filed for protection under Chapter
11 of the Bankruptcy Code in July 1995. In May 1996, the court granted
IDEXX's motion to dismiss the plaintiffs' suit, however the plaintiffs have
requested the court to reconsider the dismissal and permit the plaintiffs
to amend their complaint. While the Company believes it has meritorious
defenses, since discovery has not yet commenced, the Company is unable to
assess the likelihood of an adverse result or estimate the amount of any
damages which the Company may be required to pay. Any adverse outcome
resulting in the payment of damages would adversely affect the Company's
results of operations.

Item 4 -- Submission of Matters to a Vote of Security-Holders
---------------------------------------------------



At the Company's Annual Meeting of Stockholders held on May 24, 1996, the
following proposals were adopted by the votes specified below:



BROKER
PROPOSAL FOR AGAINST ABSTAIN NON-VOTES
- ---------------------------------------- ------------- ------------- ----------- ------------

1. Election of two Class II Directors:

John R. Hesse 31,320,427 67,414 0 0

Kenneth Paigen, Ph.D. 31,320,427 67,414 0 0



2. Approval of the amendment to the
Company's 1991 Stock Option Plan
increasing from 5,500,000 to
6,475,000 the number of shares of
Common Stock authorized for
issuance under the plan. 23,000,215 8,044,974 176,044 166,608


3. Ratification of Arthur Andersen LLP
as auditors. 31,353,343 17,639 16,859 0





Page 13






Item 6. -- Exhibits and Reports on Form 8-K
--------------------------------


(a) Exhibits Page
----

**10.1 Fourth Amendment to Supply Agreement, effective as of January 1, 1996, between the 16
Company and Johnson & Johnson Clinical Diagnostics, Inc.

21. Subsidiaries of the Company. 28

99.1 Schedules A and C to Technology License and Distributor Agreement, dated January 4, 1991, 29
by and between the Company and Baxter Diagnostics Inc.* (previously filed as Exhibit 15.10
to the Company's Registration Statement on Form S-1 (File No. 33-40447), which is
incorporated herein by reference).

(b) Reports on Form 8-K

The Company filed no reports on Form 8-K during the fiscal quarter for which this report is filed.




- ------------------------------------------

* Confidential treatment previously granted as to certain portions.
** Confidential treatment requested as to certain portions.



page 14





SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.


IDEXX LABORATORIES, INC.

Date: July 26, 1996



/s/ Merilee Raines
---------------------------------------
Merilee Raines, Vice President of Finance
(Principal Financial Officer and Principal
Accounting Officer)


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