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exv99w1 CONTACT: INVESTOR RELATIONS Henry R. Mandell, CEO Spatializer Audio Laboratories, Inc. 408-453-4180 Ext.201 E-mail: investor@spatializer.com For Release 7:30 am EST

Key Takeaway: CONTACT: INVESTOR RELATIONS Henry R. Mandell, CEO Spatializer Audio Laboratories, Inc. 408-453-4180 Ext.201 E-mail: investor@spatializer.com For Release 7:30 am EST March 23, 2005: Spatializer Audio Laboratories Inc. Returns to Profitability in Fourth Quarter Fiscal 2004 N

Full Press Release Details

CONTACT: INVESTOR RELATIONS
Henry R. Mandell, CEO
Spatializer Audio Laboratories, Inc.
408-453-4180 Ext.201
For Release 7:30 am EST March 23, 2005:
Spatializer Audio Laboratories Inc. Returns to Profitability in Fourth Quarter
Fiscal 2004 Net Loss Significantly Reduced From Prior Year
SAN JOSE, CA, March 23, 2005 Spatializer Audio Laboratories Inc. (OTC BB: SPAZ) today
reported revenues for the fourth quarter ended December 31, 2004 of $495,000, compared to $345,000
in the prior year, an increase of 43%. Spatializer reported net income of $170,000, $0.00 per
share, for the three months ended December 31, 2004, compared to net loss of
($102,000), ($0.00) per share, in the prior year.
Revenues for the twelve months ended December 31, 2004 were $1,106,000, compared to $1,269,000 in
the prior year, a decrease of 13%. Net loss for the year ended December 31, 2004 was ($157,000), or
($0.01) per share, compared to net loss of ($495,000), or ($0.01) in the prior year.
At December 31, 2004, Spatializer had $871,000 in cash and cash equivalents, compared to $590,000
at December 31, 2003. Spatializer working capital at December 31, 2004 was $586,000 compared with
working capital of $793,000 at December 31, 2003.
While the overall decrease in revenue was 13% in fiscal 2004, the revenue mix by licensee platform
was significantly different this year compared to the prior year. The decrease in revenues results
primarily to the loss or reduction at three key DVD player accounts and one PC account which, in
aggregate, generated approximately 56% of total fiscal 2003 revenue. In each case, these licensees
decided to use no licensed virtual surround solution or opted for a free solution from their chip
supplier, driven primarily by cost reduction pressure. These losses were partially offset by three
new revenue sources in cellular phones, mobile audio semiconductors and PCs and the expansion of an
existing license relating to recordable DVD. Growth in the cellular phone and mobile semiconductor
categories resulted in the 43% increase in fourth quarter year over year revenue.
Net loss for the year ended December 31, 2004 was significantly reduced, in spite of the revenue
decline, due to an ongoing overhead rationalization program designed to maximize variable costs in
engineering and sales and marketing.
We were able to begin gaining revenue traction in the fourth quarter of 2004 as our
initiatives in semiconductor, mobile phone and PC licensing generated meaningful revenue, stated
Henry R. Mandell, chief executive officer of Spatializer Audio Laboratories, Inc. The result of
this was a strongly profitable fourth quarter in 2004. While the first quarter is traditionally a
weak quarter for our industry and visibility remains limited due to the dynamics of the market, we
are cautiously optimistic for fiscal 2005.
This cautious optimism results from regular revenue from the Samsung licensing deal that we
announced in August, 2004, design-ins for 2005 recordable DVD product at a global brand and ongoing
use of our technology for PC-based applications. Mobile phone design-ins are usually of durations
of three to six months per handset. While we expect to win in upcoming phone models and discussions
are continuing, future wins cannot absolutely be
assured. We benefit from both a lean and flexible overhead structure. Our new Asian Development
Center in India provides us with quality, low cost support for our applications engineering work
and significantly increases our customer support capability. Lastly, we are expanding the scope of
our distribution capability into new international markets that will expose new customers to the
Spatializer advantage.
Mandell concluded, We have seen positive results from both our infrastructure initiatives and our
efforts to transition to new revenue sources in different product categories. In 2005, we will
truly be a global company of expanded capabilities, with sensible and realistic infrastructure. We
enter 2005 with greater bottom line leverage than the competition. We look forward to further
capitalizing on opportunities in the mobile phone, portable media player, PC and home entertainment
Spatializer Audio Laboratories Inc. is a leading developer, licensor and marketer of
next-generation audio technologies for the consumer electronics, computing and mobile communication
markets. The company s advanced audio technology is incorporated into consumer electronics audio
and video products, PC and mobile phone handsets from several global brand leaders. Spatializer
stock is traded on the OTC Bulletin Board under the symbol: SPAZ. The company is headquartered in
San Jose, CA, with executive offices in Westlake Village, CA and representative offices throughout
Japan and in Korea. Further information may be obtained from the company s web site,
www.spatializer.com, Spatializer s SEC filings, and by contacting the company s Investor Relations
Department at 408-453-4180 or by writing to investor@spatializer.com.
Safe Harbor Act Statement Under the Private Securities Litigation Reform Act of 1995: Certain
information in this background news release, including the comments by Mr. Mandell in this press
release are forward looking statements that are based on management s belief, as well as
assumptions made by, and information currently available to management. While the company believes
that its expectations are based upon reasonable assumptions, there can be no assurances that the
company s financial goals will be realized. Numerous uncertainties and risk factors may affect the
company s actual results and may cause results to differ materially from those expressed in
forward-looking statements made by or on behalf of the company. These uncertainties and risk
factors include, but are not limited to the continued need for additional capital, dependence on
new technology and intellectual property, dependence on the PC and consumer electronics industries,
dependence on product shipments of third-party licensees, dependence on third-party technology
integrators or chip suppliers, competition and pricing pressures, and other risks detailed from
time to time in the company s periodic reports filed with the Securities and Exchange Commission.
NOTE: Desper Products Inc. is a wholly owned subsidiary of Spatializer Audio Laboratories Inc.
Spatializer is a registered trademark of Desper Products Inc. All other trademarks are the
property of their respective owners.
Copyright 2005 Spatializer Audio Laboratories, Inc.
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED BALANCE SHEETS
December 31, December 31,
2004 2003
ASSETS
Current Assets:
Cash and Cash Equivalents $ 871,155 $ 589,797
Accounts Receivable 325,712 345,411
Prepaid Expenses and Other Current Assets 70,940 35,430
Total Current Assets 1,267,807 970,638
Property and Equipment, Net 29,527 42,022
Intangible Assets, Net 166,710 192,485
Other Assets
$ 1,464,044 $ 1,205,145
LIABILITIES AND STOCKHOLDERS EQUITY
Current Liabilities:
Notes Payable 66,252
Notes Payable to Related Party, Short Term 37,500
Accounts Payable 71,873 21,466
Accrued Wages and Benefits 50,446 36,973
Accrued Professional Fees 20,000 20,000
Accrued Commissions 32,182 33,856
Accrued Expenses 32,979 28,197
Deferred Income 391,395
Total Current Liabilities 665,127 177,992
Notes Payable to Related Party, Long Term 70,746
Commitments and Contingencies
Series B-1 Redeemable Convertible Preferred Shares, $0.01 par value:
1,000,000 shares authorized; 102,762 shares issued and outstanding at December 31, 2004 (liquidation preference of $1,027,620) 1,028 1,028
Stockholders Equity (Deficit):
Common shares, $0.01 par value; 65,000,000 shares authorized; 46,975,363 and 47,015,865 shares issued and outstanding at December 31, 2004 and 2003, respectively 469,754 470,159
Additional Paid-In Capital 46,429,020 46,428,615
Accumulated Deficit (46,100,885 ) (45,943,395 )
Total Shareholders Equity 797,889 955,379
$ 1,464,044 $ 1,205,145
See accompanying notes to consolidated financial statements
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
For the Three For The Three
Months Ended Months Ended For the Year For the year
December 31, December 31, Ended Ended
2004 2003 December 31, December 31,
(unaudited) (unaudited) 2004 2003
Revenues:
Product Revenues
Licensing Revenues
Royalty Revenues $ 495,060 $ 344,667 $ 1,105,923 $ 1,269,286
495,060 344,667 1,105,923 1,269,286
Cost of Revenues 50,144 28,831 111,395 122,417
444,916 315,836 994,528 1,146,869
Operating Expenses:
General and administrative 87,230 225,194 615,412 811,024
Research and development 97,457 125,651 393,004 458,940
Sales and marketing 90,845 65,512 137,889 360,692
275,532 416,357 1,146,305 1,630,656
Operating income (loss) 169,384 (100,521 ) (151,777 ) (483,787 )
Interest income 2,349 1,293 4,982 7,201
Interest expense (1,592 ) (2,813 ) (10,295 ) (13,447 )
Other income (expense), net 0 0
757 (1,520 ) (5,313 ) (6,246 )
Income (loss) before income taxes 170,141 (102,041 ) (157,090 ) (490,033 )
Income taxes (6,040 ) (400 ) (5,420 )
Net income (loss) $ 170,141 $ (102,041 ) $ (157,490 ) $ (495,453 )
Basic and diluted income (loss) per share: $ 0.00 $ (0.00 ) $ (0.00 ) $ (0.01 )
Weighted-average shares outstanding 46,975,363 47,309,171 46,975,363 47,309,171
Last updated: Mar 23, 2005