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INVESTOR RELATIONS Henry R. Mandell, Chairman Spatializer Audio Laboratories, Inc. spatializeraudiolabs@yahoo.com SPATIALIZER AUDIO LABORATORIES ANNOUNCES YEAR END AND FOURTH QUARTER FINANCIAL RESULTS Los Angele

Key Takeaway: CONTACT: INVESTOR RELATIONS Henry R. Mandell, Chairman Spatializer Audio Laboratories, Inc. spatializeraudiolabs@yahoo.com SPATIALIZER AUDIO LABORATORIES ANNOUNCES YEAR END AND FOURTH QUARTER FINANCIAL Los Angeles, Calif., March 31, 2008- Spatializer Audio Laboratories

Full Press Release Details

CONTACT: INVESTOR RELATIONS
Henry R. Mandell, Chairman
Spatializer Audio Laboratories, Inc.
spatializeraudiolabs@yahoo.com
SPATIALIZER AUDIO LABORATORIES ANNOUNCES
YEAR END AND FOURTH QUARTER FINANCIAL
Los Angeles, Calif., March 31, 2008- Spatializer Audio Laboratories, Inc. (OTC Bulletin Board:
SPAZ) (the Company ) announced its financial results for the fourth quarter and fiscal year ended
Revenues increased to $751,000 for the year ended December 31, 2007 compared to $333,000 for
the year ended December 31, 2006, an increase of 216%. Revenues are almost entirely comprised of
royalties pertaining to a one time agreement extension of the licensing of Spatializer audio
signal processing algorithms. Revenue in the fourth quarter ended December 31, 2007 was $0,
compared to revenue of $72,000 in the comparable period last year. The decline in revenue results
from the sale of all revenue producing assets in July 2007.
Net income was $807,000 ($0.01 basic and diluted per share)for the year ended December 31,
2007 compared to net loss of $353,000 (($0.01) basic per share) for the year ended December 31,
2006. Net income for the current period is primarily the result of the sale of assets, a one time
licensing extension and lower operating expenses. The net loss in the fourth quarter ended December
31, 2007 was ($48,000), ($0.00 per share basic) ,compared to a net loss of $54,000, ($0.00 per
share basic), in the comparable period last year. The reduced net loss results from sharply reduced
expenses, partially offset by no gross margin in the current period as a result of the asset sale
earlier in the year.
At December 31, 2007, the Company had $582,000 in cash and cash equivalents, as compared to
$229,000 at December 31, 2006. The increase in cash resulted primarily from the asset sale and
stock sale. The Company also had $1,000,000 in a certificate of deposit at Citibank which matured
in February 2008. The Company had working capital of $1,557,000 at December 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
operations and is 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 spatializeraudiolabs@yahoo.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.
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED BALANCE SHEETS
December 31, December 31,
2007 2006
ASSETS
Current Assets:
Cash and Cash Equivalents $ 582,019 $ 228,940
Short-Term Investments 1,000,000 0
Accounts Receivable 0 74,828
Prepaid Expenses and Other Current Assets 22,989 25,073
Total Current Assets 1,605,008 328,841
Property and Equipment, Net 0 3,477
Intangible Assets, Net Held for Sale 0 131,258
Total Assets $ 1,605,008 $ 463,576
LIABILITIES AND STOCKHOLDERS EQUITY
Current Liabilities:
Notes Payable 9,680 9,670
Accounts Payable 900 32,136
Accrued Wages and Benefits 1,323 3,169
Accrued Professional Fees 36,000 41,900
Accrued Commissions 0 200
Accrued Expenses 0 0
Total Current Liabilities 47,903 87,075
Commitments and Contingencies
Stockholders Equity (Deficit):
Common shares, $0.01 par value; 300,000,000 shares authorized; 65,000,000 and 48,763,383 shares issued and outstanding at December 31, 2007 and 2006, respectively 650,000 487,634
Additional Paid-In Capital 46,634,856 46,423,893
Accumulated Deficit (45,727,751 ) (46,535,026 )
Total Stockholders Equity 1,557,105 376,501
Total Liabilities and Stockholders Equity $ 1,605,008 $ 463,576
See accompanying notes to consolidated financial statements
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
Year Ended December 31,
2007 2006 2005
Revenues:
Royalty Revenues $ 750,706 $ 333,201 $ 1,192,447
Cost of Revenues 63,269 897 106,062
687,437 332,304 1,086,385
Operating Expenses:
General and Administrative 433,667 526,865 670,124
Research and Development 0 157,739 354,138
Sales and Marketing 0 1,241 152,473
433,667 685,845 1,176,735
Operating Income (Loss) 253,770 (353,541 ) (90,350 )
Interest Income 40,740 6,730 13,230
Interest Expense (2,311 ) (2,266 ) (5,269 )
Gain On Sale of Assets 515,077 0 0
Other Income (Expense), Net 0 1,251 0
553,506 5,715 7,961
Income (Loss) Before Income Taxes 807,276 (347,826 ) (82,389 )
Income Taxes 0 (4,800 ) 874
Net Income (Loss) $ 807,276 $ (352,626 ) $ (81,515 )
Basic and Diluted Income (Loss) per Share: $ .01 $ (.01 ) $ (.00 )
Weighted-Average Shares Outstanding 59,884,354 48,763,385 46,990,059
Last updated: Mar 31, 2008