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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 CONTINUED PROFITABILITY IN THE SECOND QUAR

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 CONTINUED PROFITABILITY IN THE SECOND Revenues Increase 83% Over the Prior Year San Jose, Cali

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
CONTINUED PROFITABILITY IN THE SECOND
Revenues Increase 83% Over the Prior Year
San Jose, Calif., August 10, 2005- Spatializer Audio Laboratories, Inc. (OTC Bulletin
Board: SPAZ) today announced financial results for the second quarter ended June 30, 2005.
Revenues increased to $429,000 for the quarter ended June 30, 2005 compared to $235,000 for
the quarter ended June 30, 2004, an increase of 83%. Revenues in the six months ended June 30,
2005 were $761,000, compared to revenues of $406,000 in the comparable period last year, an
Net income in the three months ended June 30, 2005 was $58,000, $0.00 basic per share,
compared with net loss of ($123,000) ($0.00) basic per share in the comparable period last year.
Net income in the six months ended June 30, 2005 was $68,000, $0.00 basic per share, compared with
net loss of ($247,000) ($0.01) basic per share in the comparable period last year.
At June 30, 2005, the Company had $729,000 in cash and cash equivalents as compared to
$871,000 at December 31, 2004. Working capital was $693,000 at June 30, 2005 as compared with
working capital of $603,000 at December 31, 2004
Revenues in the three and six months ended June 30, 2005 increased due to greater usage of the
Company s technology in mobile telephones and the continued recognition of deferred revenue on a
royalty prepayment received in the third quarter of 2004.
We continue to make progress in the cell phone market which is having a positive effect on
our revenue stream, stated Henry R. Mandell, chairman and chief executive officer. In addition,
our licensing arrangement with Samsung for its mobile music player and DVD decoder chips continues
to have a significant impact on our current revenues, as we expected.
Mandell continued, While we are cautiously optimistic for our business going forward, this is
a very competitive environment which poses market risk. Timing of design-ins and licensee product
roll-out is beyond our control. For example, revenue from the initial Samsung license pre-payment
will be fully recognized in the third quarter of 2005 and future revenue from this license will be
based on the sales volume of these chips by Samsung and the timing of such shipments. The timing of
product launch in the cell phone market is also in the hands of the OEM and system operator and
volume is determined by market acceptance of a particular Spatializer-equipped handset.
Nevertheless, our stepped-up promotion efforts in Greater China and Korea are well received
and the number of chip alliances and resulting increased availability on a wider range of chip
platforms is gaining momentum, concluded Mr. Mandell. Our Asian Development Center in India is
providing us with the engineering resources to fuel this momentum. Multimedia mobility lends itself
very well, we believe, to the mobile audio enhancement technology that we offer. As more and new
product prospects are introduced to the Spatializer advantage, we expect that we will be able to
convert this interest to new royalty-bearing licenses in the future.
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 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 For the Six Month Period Ended
June 30, June 30, June 30, June 30,
2005 2004 2005 2004
Revenues :
License Revenues $ $ $ $
Royalty Revenues 428,912 234,860 760,863 405,539
Product Revenues
428,912 234,860 760,863 405,539
Cost of Revenues 42,890 18,133 76,762 35,138
Gross Profit 386,022 216,727 684,101 370,401
Operating Expenses :
General and Administrative 189,723 206,284 340,924 372,913
Research and Development 83,358 106,223 182,649 201,788
Sales and Marketing 56,201 21,859 95,454 35,478
329,282 334,366 619,027 610,179
Operating (Loss) 56,740 (117,639 ) 65,074 (239,778 )
Interest and Other Income 3,696 948 6,616 1,889
Interest and Other Expense (2,870 ) (4,168 ) (4,110 ) (6,766 )
826 (3,220 ) 2,506 (4,877 )
Income (Loss) Before Income Tax 57,566 (120,859 ) 67,580 (244,655 )
Income Taxes (2,400 ) (2,400 )
Net Income (Loss) $ 57,566 $ (123,259 ) $ 67,580 $ (247,055 )
Basic and Diluted Earnings Per S $ 0.00 $ (0.00 ) $ 0.00 $ (0.01 )
Weighted Average Shares Outstanding 46,975,365 46,975,365 46,975,365 46,975,365
See notes to the financial statements
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED BALANCE SHEETS
June 30, December 31,
2005 2004
(unaudited)
Current Assets:
Cash and Cash Equivalents $ 729,336 $ 871,155
Accounts Receivable, net 180,385 325,712
Prepaid Expenses and Deposits 66,721 70,940
Total Current Assets 976,442 1,267,807
Property and Equipment, net 26,381 29,527
Intangible Assets, net 146,730 166,710
Total Assets $ 1,149,553 $ 1,464,044
LIABILITIES AND SHAREHOLDERS EQUITY
Current Liabilities:
Note Payable 67,090 66,252
Accounts Payable 24,446 71,873
Accrued W ages and Benefits 39,927 50,446
Accrued Professional Fees 10,000 20,000
Accrued Commissions 29,335 32,182
Accrued Expenses 33,979 32,979
Deferred Revenue 78,279 391,395
Total Current Liabilties 283,056 665,127
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 June 30, 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 June 30, 2005 and December 31, 2004. 469,754 469,754
Additional Paid-In Capital 46,428,866 46,428,866
Accumulated Deficit (46,033,305 ) (46,100,885 )
Total Shareholders Equity 865,315 797,735
$ 1,149,553 $ 1,464,044
See notes to the financial statements
Last updated: Aug 10, 2005