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INVESTOR RELATIONS Henry R. Mandell, CEO Spatializer Audio Laboratories, Inc. 408-453-4180 Ext.201 investor@spatializer.com SPATIALIZER AUDIO LABORATORIES, INC. REPORTS PROFITABLE FIRST QUARTER 2005 OPERATING RE

Key Takeaway: CONTACT: INVESTOR RELATIONS Henry R. Mandell, CEO Spatializer Audio Laboratories, Inc. 408-453-4180 Ext.201 investor@spatializer.com SPATIALIZER AUDIO LABORATORIES, INC. REPORTS PROFITABLE FIRST QUARTER 2005 OPERATING RESULTS Year Over Year Revenues Increase 94% San Jose,

Full Press Release Details

CONTACT: INVESTOR RELATIONS
Henry R. Mandell, CEO
Spatializer Audio Laboratories, Inc.
408-453-4180 Ext.201
SPATIALIZER AUDIO LABORATORIES, INC. REPORTS PROFITABLE FIRST QUARTER 2005 OPERATING RESULTS
Year Over Year Revenues Increase 94%
San Jose, Calif., May 12, 2005- Spatializer Audio Laboratories, Inc. (OTC Bulletin Board:
SPAZ) today announced financial results for the first quarter ended March 31, 2005.
Revenues for the three months ended March 31, 2005 increased to $332,000, compared to revenues
of $171,000 in the comparable period last year, an increase of 94%.
Net income was $10,000 for the quarter ended March 31, 2005; $0.00 basic and diluted per
share, compared to net loss of ($124,000), ($0.00) per share basic, for the quarter ended March 31,
At March 31, 2005, the Company had $874,000 in cash and cash equivalents as compared to
$871,000 at December 31, 2004. Working capital was $626,000 at March 31, 2005 as compared with
working capital of $603,000 at December 31, 2004.
Revenues in the three months ended March 31, 2005 were higher due to continued recognition of
prepaid royalties (25% of prepayment) from a major customer, for which there was no such comparable
customer last year. In addition, a loss of a DVD OEM account, which comprised 44% of first quarter
2004 revenues, was replaced by revenue from another DVD OEM and two PC accounts for which there was
no comparable revenue in the first quarter of 2004. As such, approximately 67% of the revenue in
the quarter ended March 31, 2005 were derived from new licensing agreements with new customers
entered into subsequent to March 31, 2004.
Henry R. Mandell, chairman and chief executive officer stated, We are pleased to have nearly
doubled our revenue from the same period last year, especially when one considers that we have been
transitioning our business from our traditional revenue sources in the
DVD player platform into new sources of income in the PC and mobile communications segments.
Our continued profitability is also noteworthy in this environment.
Mandell continued, We have directed our efforts toward the wireless communications segment,
where we can offer a stronger value proposition for our technology. We have expanded both our Asia
Pacific distribution capability into southeast Asia, China and Taiwan. We have made strong inroads
toward building network effects through alliances with multimedia solutions suppliers, both in
hardware and software, to make our solutions more easily adoptable by OEMs. Our Asia Development
Center in India gives us the engineering throughput to rapidly complete these implementations. With
the release of our latest solution, Spatializer((environ)) 3GTM, which was developed
specifically to meet the audio needs of the mobile phone market, we believe we have a compelling
solution to meet the challenges of this market.
Spatializer Audio Laboratories Inc. is a leading developer, licensor and marketer of
next-generation technologies for the consumer electronics, computing and mobile handset markets.
The company s advanced audio technology is incorporated into products from global brand leaders
including Toshiba, Sanyo and Sharp, among others. 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 the Asia Pacific region. Further
information may be obtained from the company s web site,
www.spatializer.com, Spatializer SEC
filings, and by contacting the company s Investor Relations Department at 408-453-4180 or by
Safe Harbor Act Statement Under the Private Securities Litigation Reform Act of 1995: Certain
information in this 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(r) and the circle-in-the-square device are registered trademarks and Spatializer
((environ)) 3G(tm), is a trademark of Desper Products Inc. All other trademarks are the property
of their respective owners. Copyright (c) 2005 Spatializer Audio Laboratories, Inc.
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
For the Three Month Period Ended
March 31, March 31,
2005 2004
Revenues:
Royalty Revenues $ 331,950 $ 170,679
331,950 170,679
Cost of Revenues 33,872 17,004
Gross Profit 298,078 153,675
Operating Expenses:
General and Administrative 151,201 166,630
Research and Development 99,290 95,482
Sales and Marketing 39,253 13,701
Total Operating Expenses 289,744 275,813
Operating Profit (Loss) 8,334 (122,138 )
Interest and Other Income 2,920 941
Interest and Other Expense (1,240 ) (2,599 )
1,680 (1,658 )
Income(Loss) Before Income Taxes 10,014 (123,796 )
Income Taxes
Net Income(Loss) 10,014 (123,796 )
Basic and Diluted Earnings(Loss) Per Share $ $
Weighted Average Shares Outstanding 46,975,363 47,015,865
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED BALANCE SHEETS
March 31, December 31,
2005 2004
(unaudited)
ASSETS
Current Assets:
Cash and Cash Equivalents $ 873,904 $ 871,155
Accounts Receivable, net 170,610 325,712
Prepaid Expenses and Deposits 36,464 70,940
Total Current Assets 1,080,978 1,267,807
Property and Equipment, net 29,321 29,527
Intangible Assets, net 153,519 166,710
Total Assets $ 1,263,818 $ 1,464,044
LIABILITIES AND SHAREHOLDERS EQUITY
Current Liabilities:
Note Payable 40,015 66,252
Accounts Payable 79,238 71,873
Accrued Wages and Benefits 46,786 50,446
Accrued Professional Fees 20,000
Accrued Commissions 17,532 32,182
Accrued Expenses 36,479 32,979
Deferred Income 234,837 391,395
Total Current Liabilities 454,887 665,127
Commitments and Contingencies
Series B-1, Redeemable Convertible Preferred shares, $.01 par value, 1,000,000 shares authorized, 118,351 shares issued and outstanding at March 31, 2005 and December 31, 2004. 1,182 1,182
Shareholders Equity:
Common shares, $.01 par value, 65,000,000 shares authorized, 46,975,365 shares issued and outstanding at March 31, 2005 and December 31, 2004. 469,754 469,754
Additional Paid-In Capital 46,428,866 46,428,866
Accumulated Deficit (46,090,871 ) (46,100,885 )
Total Shareholders Equity 807,749 797,735
Total Liabilities and Equity $ 1,263,818 $ 1,464,044
Last updated: May 12, 2005