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INVESTOR RELATIONS Henry R. Mandell, Chairman Spatializer Audio Laboratories, Inc. investor@spatializer.com SPATIALIZER AUDIO LABORATORIES ANNOUNCES FIRST QUARTER FINANCIAL RESULTS Los Angeles, Calif.

Key Takeaway: CONTACT: INVESTOR RELATIONS Henry R. Mandell, Chairman Spatializer Audio Laboratories, Inc. investor@spatializer.com SPATIALIZER AUDIO LABORATORIES ANNOUNCES FIRST QUARTER FINANCIAL RESULTS Los Angeles, Calif., May 10, 2007- Spatializer Audio Laboratories, Inc. (OTC Bulleti

Full Press Release Details

CONTACT: INVESTOR RELATIONS
Henry R. Mandell, Chairman
Spatializer Audio Laboratories, Inc.
SPATIALIZER AUDIO LABORATORIES ANNOUNCES
FIRST QUARTER FINANCIAL RESULTS
Los Angeles, Calif., May 10, 2007- Spatializer Audio Laboratories, Inc. (OTC Bulletin Board:
SPAZ) (the Company ) announced its financial results for the first quarter ended March 31, 2007.
Revenues increased to $360,000 for the quarter ended March 31, 2007 compared to $100,000 for
the quarter ended March 31, 2006, an increase of 260%. Revenues were comprised of royalties
pertaining to the licensing of Spatializer audio signal processing algorithms and circuit designs.
Revenues in the current quarter reflect the extension of a prior year licensing agreement that was
renewed in the first quarter of 2007, revenues from which are recognized in the first and will be
fully recognized in the second quarter, based on projected life. Other existing revenues are
derived from legacy licensing programs and are expected to wind down.
Net income was $234,000 for the quarter ended March 31, 2007, $0.00 basic and diluted per
share, compared to a net loss of ($185,000), ($0.00) per share for the quarter ended March 31,
2006. The increased net income for the current period is primarily the result of the recognition of
half the payment received from a major customer to license additional usage rights which had
expired in the first quarter of 2007. The remaining cash received was classified as deferred
revenue and will be recognized in its entirety next quarter.
At March 31, 2007, the Company had $726,000 in cash and cash equivalents as compared to
$229,000 at December 31, 2006. The increase in cash resulted primarily from the afore-mentioned
transaction involving the license of additional units by one licensee. We had working capital of
$481,000 at March 31, 2007 as compared with working capital of $242,000 at December 31, 2006
Spatializer Audio Laboratories Inc. was a developer, licensor and marketer of next-generation
audio technologies for the consumer electronics, computing and mobile communication markets. The
company s advanced audio technology has been incorporated into consumer electronics audio and video
products, PC and mobile phone handsets from several global brand leaders. The Company has ceased
awaiting stockholder approval for the sale of its assets. Spatializer stock is traded on the
OTC Bulletin Board under the symbol: SPAZ. The company is headquartered in Thousand Oaks, CA.
Further information may be obtained from Spatializer s SEC filings, and by contacting the company s
Investor Relations Department at investor@spatializer.com.
Safe Harbor Act Statement Under the Private Securities Litigation Reform Act of 1995: Certain
information 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, loss of key personnel, 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.
PART I. FINANCIAL INFORMATION
ITEM I. FINANCIAL STATEMENTS
SPATIALIZER AUDIO LABORATORIES, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
March 31, December 31,
2007 2006
(unaudited)
Current Assets:
Cash and Cash Equivalents $ 726,275 $ 228,940
Accounts Receivable, net 45,551 74,828
Prepaid Expenses and Deposits 41,135 25,073
Total Current Assets 812,961 328,841
Property and Equipment, net 3,213 3,477
Intangible Assets, net 125,682 131,258
Total Assets $ 941,856 $ 463,576
LIABILITIES AND SHAREHOLDERS EQUITY
Current Liabilities:
Note Payable 9,670
Accounts Payable 32,136
Accrued Wages and Benefits 2,483 3,169
Accrued Professional Fees 15,000 41,900
Accrued Commissions 100 200
Accrued Expenses 1,000
Deferred Revenue 313,116
Total Current Liabilties 331,699 87,075
Commitments and Contingencies
Shareholders Equity:
Common shares, $.01 par value, 48,763,383 shares authorized, 48,763,383 shares issued and outstanding at March 31, 2007 and December 31, 2006. 469,772 469,772
Additional Paid-In Capital 46,441,755 46,441,755
Accumulated Deficit (46,301,370 ) (46,535,026 )
Total Shareholders Equity 610,157 376,501
$ 941,856 $ 463,576
See notes to consolidated financial statements
SPATIALIZER AUDIO LABORATORIES, INC.
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
For the Three Month Period Ended
March 31, March 31,
2007 2006
Revenues:
Royalty Revenues $ 359,684 $ 100,488
359,684 100,488
Cost of Revenues 31,493 10,189
Gross Profit 328,191 90,299
Operating Expenses:
General and Administrative 97,157 130,092
Research and Development 144,901
Sales and Marketing 1,241
97,157 276,234
Operating Profit(Loss) 231,034 (185,935 )
Interest and Other Income 3,041 3,219
Interest and Other Expense
3,041 3,219
Income (Loss) Before Income Taxes 234,075 (182,716 )
Income Taxes (418 ) (2,400 )
Net Income (Loss) $ 233,657 $ (185,116 )
Basic and Diluted Earnings Per Share $ 0.00 $ (0.00 )
Weighted Average Shares Outstanding 48,763,383 48,763,383
See notes to consolidated financial statements
Last updated: May 10, 2007