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Robert D. Hansen Chairman and Chief Executive Officer Electromed, Inc. 952-758-9299 bhansen@electromed.com Pankti Shah Director of Strategic Marketing The Event Group, Incorporated 763-548-

Key Takeaway: Chairman and Chief Executive Officer bhansen@electromed.com Director of Strategic Marketing The Event Group, Incorporated pankti.shah@eventshows.com ELECTROMED, INC. REPORTS 2012 SECOND QUARTER New Prague, Minnesota - February 13, 2012 - Electromed, Inc. (NYSE Amex: ELMD)

Full Press Release Details

Chairman and Chief Executive Officer
Director of Strategic Marketing
The Event Group, Incorporated
ELECTROMED, INC. REPORTS 2012 SECOND QUARTER
New Prague, Minnesota - February 13,
2012 - Electromed, Inc. (NYSE Amex: ELMD) today announced financial results for the three-month period ended
December 31, 2011. Net Revenues for the three months ended December 31, 2011, were approximately $4,790,000, a 2.2% increase
compared to Net Revenues of approximately $4,686,000 for the same period last year. The Company also announced Net Income of
approximately $25,000, or $0.00 per basic and diluted share, for the three months ended December 31, 2011, compared to Net
Income of approximately $292,000, or $0.03 per basic and diluted share, for the same period last year. The reduction in Net
Income results was attributable to missed sales goals reflecting underperformance by a number of former Clinical
Area Managers. This resulted from termination-driven turnover of approximately 16% of the sales force. Management continues
to believe that planned increases in the Company's sales force, reimbursement and production personnel, coupled with
the expansion of marketing and research and development efforts, will provide strong impetus for continued solid annual sales
Robert Hansen, Chairman and CEO, commented on the Company, saying,
"When some employees fail to achieve
planned goals, the performance of all the employees is compromised. In Sales, this fact is especially relevant. When momentum falters,
the solution is to make summary changes and to replace weakness with strength. The Regional Sales Managers of Electromed, Inc.
and I have acted swiftly to recruit new, highly-trained, and experienced sales staff to succeed the sales staff who
failed to keep pace with the growth needs of the Second Quarter. New and exciting successors have replaced underperformers. I remain
confident that the balance of Fiscal Year 2012, and the First Half of FY2013, beginning July 1, 2012, will
reflect strong sales growth accompanied by continued profitability."
Gross Profit decreased to approximately $3,480,000,
or 72.6% of Net Revenues, for the three months ended December 31, 2011, compared to $3,540,000, or 75.6% for the same period in
Fiscal 2011. The decrease in gross profit percentage was primarily the result of a change in average reimbursement from the mix
of referrals during the three month period. Factors such as diagnoses that are not assured of reimbursement and insurance programs
with lower allowable reimbursement amounts (for example, state Medicaid programs) affect average reimbursement received on a short-term
basis. These factors tend to fluctuate on a quarterly basis. However, management does not believe the results of the quarter ended
December 31, 2011, are indicative of a long-term trend in decreasing margins.
Results for the Three-Months Ended December 31, 2011
Operating Expenses, which consist of Selling, General, and Administrative
Expenses and Research and Development expenses, were approximately $3,380,000 for the three months ended December 31, 2011, an
increase of approximately 12.6% over Operating Expenses for the same period last year. These planned increases resulted from
higher payroll related to increasing the size of the sales team, increases in reimbursement, administration, patient services staff,
and patient training costs related to the higher Sales volume, increased expenses relating to being a new public Company, and increased
Research and Development expenses.
Total cash was approximately $1,745,000 as of December 31,
2011. For the three months ended December 31, 2011, cash used in financing activities was approximately $86,000, consisting
primarily of $90,000 in payments of long-term debt, capital lease obligations, and deferred financing fees. An aggregate of
$405,000 was used for investing activities during the three months ended December 31, 2011, for purchases of property and
equipment. The Company used approximately $710,000 in operating activities composed primarily of an increase in the
Company's accounts receivables and inventory, which increased approximately $304,000 and $234,000, or 2.9% and 10.8%,
respectively. Accounts payable and accrued liabilities decreased approximately $302,000, or 14.0%, during the three months
ended December 31, 2011.
About Electromed, Inc.
Electromed, Inc., founded in 1992 and headquartered in New Prague,
Minnesota, manufactures, markets, and sells products that provide airway clearance therapy, including the SmartVest
Airway Clearance System and related products, to patients with compromised pulmonary function. Further information about the Company
can be found at www.electromed.com.
Cautionary Statements
Certain statements found
in this release may constitute forward-looking statements as defined in the U.S. Private Securities Litigation Reform Act
of 1995. Forward-looking statements reflect the speaker's current views with respect to future events and
financial performance and include any statement that does not directly relate to a current or historical fact.
Forward-looking statements can generally be identified by the words "believe," "expect,"
"anticipate" or "intend" or similar words. Forward-looking
statements made in this release include the Company's plans and expectations regarding sales growth, profitability,
margins, planned increases in sales force, reimbursement and production personnel, and expansion of marketing and research
and development. Forward-looking statements cannot be guaranteed and actual results may vary materially due to the uncertainties and
risks, known and unknown, associated with such statements. Examples of risks and uncertainties for Electromed include, but
are not limited to, the impact of emerging and existing competitors, the effectiveness of our sales and marketing
initiatives, changes to reimbursement programs, as well as other factors described from
time to time in our reports to the Securities and Exchange Commission (including our Annual Report on Form 10-K). Investors
should not consider any list of such factors to be an exhaustive statement of all of the risks, uncertainties or potentially
inaccurate assumptions investors should take into account when making investment decisions. Shareholders and other readers
should not place undue reliance on "forward-looking statements," as such statements speak only as of the date of
Financial Tables Follow:
Electromed, Inc. and Subsidiary
Condensed Consolidated Balance Sheets
December 31, June 30,
2011 2011
Assets (Unaudited)
Current Assets
Cash and cash equivalents $ 1,745,468 $ 4,091,739
Accounts receivable (net of allowances for doubtful accounts of $45,000) 10,704,705 9,593,105
Inventories 2,397,634 1,855,957
Prepaid expenses and other current assets 466,976 371,257
Deferred income taxes 722,000 722,000
Total current assets 16,036,783 16,634,058
Property and equipment, net 3,255,311 2,807,082
Finite-life intangible assets, net 1,198,279 1,235,828
Other assets 239,332 191,964
Total assets $ 20,729,705 $ 20,868,932
Liabilities and Shareholders' Equity
Current Liabilities
Revolving line of credit $ 1,768,128 $ 1,768,128
Current maturities of long-term debt 437,297 438,267
Accounts payable 623,370 733,621
Accrued compensation 702,274 868,229
Warranty reserve 469,624 444,096
Other accrued liabilities 68,753 161,166
Total current liabilities 4,069,446 4,413,507
Long-term debt, less current maturities 1,426,934 1,582,102
Deferred income taxes 167,000 167,000
Total liabilities 5,663,380 6,162,609
Commitments and Contingencies
Shareholders' Equity
Common stock, $0.01 par value; authorized: 13,000,000; shares issued and outstanding: 8,102,252 and 8,100,485 shares respectively 81,023 81,005
Additional paid-in capital 12,861,759 12,794,368
Retained earnings 2,123,543 1,853,450
Common stock subscriptions receivable for 15,000 shares outstanding as of June 30, 2011 - (22,500 )
Total shareholders' equity 15,066,325 14,706,323
Total liabilities and shareholders' equity $ 20,729,705 $ 20,868,932
Electromed, Inc. and Subsidiary
Condensed Consolidated Statements of Income (Unaudited)
For the Three Months Ended December 31, For the Six Months Ended December 31,
2011 2010 2011 2010
Net revenues $ 4,790,344 $ 4,685,546 $ 10,169,262 $ 8,850,975
Cost of revenues 1,310,416 1,145,391 2,631,734 2,377,092
Gross profit 3,479,928 3,540,155 7,537,528 6,473,883
Operating expenses
Selling, general and administrative 3,129,447 2,778,415 6,527,000 5,265,999
Research and development 250,339 218,703 457,924 417,089
Total operating expenses 3,379,786 2,997,118 6,984,924 5,683,088
Operating income 100,142 543,037 552,604 790,795
Interest expense, net of interest income of $1,634, $4,017, $3,662, and $5,988 respectively 43,588 53,165 87,511 112,852
Net income before income taxes 56,554 489,872 465,093 677,943
Income tax expense (32,000 ) (198,000 ) (195,000 ) (274,000 )
Net income $ 24,554 $ 291,872 $ 270,093 $ 403,943
Earnings per share attributable to Electromed, Inc. common shareholders:
Basic $ 0.00 $ 0.04 $ 0.03 $ 0.05
Diluted $ 0.00 $ 0.04 $ 0.03 $ 0.05
Weighted-average Electromed, Inc. common shares outstanding:
Basic 8,101,745 8,087,885 8,101,330 7,537,342
Diluted 8,125,458 8,115,621 8,121,971 7,573,453
Electromed, Inc. and Subsidiary
Condensed Consolidated Statements of Cash Flows (Unaudited)
For the Six Months Ended December 31,
2011 2010
Cash Flows From Operating Activities
Net income $ 270,093 $ 403,943
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation 193,790 162,010
Amortization of finite-life intangible assets 60,199 54,784
Amortization of debt issuance costs 6,066 27,593
Share-based compensation expense 62,108 86,260
Loss on disposal of property and equipment 9,865 5,653
Changes in operating assets and liabilities:
Accounts receivable (1,111,600 ) (1,271,774 )
Inventories (541,677 ) (64,429 )
Prepaid expenses and other assets (138,627 ) 4,769
Accounts payable and accrued liabilities (343,091 ) 355,257
Net cash used in operating activities (1,532,874 ) (235,934 )
Cash Flows From Investing Activities
Expenditures for property and equipment (618,966 ) (208,253 )
Expenditures for finite-life intangible assets (22,650 ) (648,616 )
Net cash used in investing activities (641,616 ) (856,869 )
Cash Flows From Financing Activities
Net payments on revolving line of credit - (500,000 )
Principal payments on long-term debt including capital lease obligations (189,056 ) (215,708 )
Payments of deferred financing fees (10,526 ) (4,659 )
Proceeds from warrant exercises 5,301 -
Proceeds from sales of 1.9 million shares of common stock, net of offering costs of $1,236,287 - 6,363,713
Proceeds from subscription notes receivable 22,500 -
Net cash provided by (used in) financing activities (171,781 ) 5,643,346
Net increase (decrease) in cash and cash equivalents (2,346,271 ) 4,550,543
Cash and cash equivalents
Beginning of period 4,091,739 610,727
End of period $ 1,745,468 $ 5,161,270
Last updated: Feb 13, 2012