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Unassociated Document FOR MORE INFORMATION: Michael R. Cox Phone 765.497.5829 mcox@ BASInc .com Bioanalytical Systems, Inc. Adjusts Earnings from Continuing Operations

Key Takeaway: INFORMATION: Michael R. Cox Systems, Inc. Adjusts Earnings from Continuing Operations LAFAYETTE, Ind., January 14, 2009- On December 24, 2008, Bioanalytical Systems, Inc. (Nasdaq: BASI) reported financial results for the three months and fiscal year ended September 30, 2008 t

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INFORMATION: Michael R. Cox
Systems, Inc. Adjusts Earnings from Continuing Operations
LAFAYETTE, Ind., January 14, 2009- On December 24, 2008,
Bioanalytical Systems, Inc. (Nasdaq: BASI) reported financial results for the
three months and fiscal year ended September 30, 2008 that
incorrectly stated the tax provision for the fourth quarter and fiscal year of
2008. The adjusted provision is included in the Consolidated
Statements of Operations below. Net income and Earnings per Share for
the fourth quarter and fiscal year 2008 for both continuing and discontinued
operations have been amended to reflect this change.
continuing operations, a net loss for the fourth quarter of fiscal 2008 was
$931,000, or $0.19 per basic and diluted share, compared to net income of
$208,000, or $0.04 per basic and diluted share, for the same period in fiscal
2007. For the twelve months of fiscal 2008, net income from continuing
operations was $495,000, or $0.10 per basic and diluted share, compared to net
income of $1.6 million, or $0.32 per basic and diluted share for fiscal
loss from discontinued operations was $152,000, or $0.03 per basic and diluted
share, in the quarter ended September 30, 2008 compared to a net loss of
$411,000, or $0.08 per basic and diluted share, in the same period last
year. This resulted in a net loss from all operations in the fourth
quarter of $1.1 million, or $0.22 per basic and diluted share, compared to a net
loss in the same quarter of the prior fiscal year of $203,000, or $0.04 per
basic and diluted share.
loss from discontinued operations was $2.0 million, or $0.40 per basic and
diluted share, in fiscal 2008 compared to a net loss of $646,000, or $0.13 per
basic and diluted share, in fiscal 2007. This resulted in a net loss
from all operations in the current year of $1.5 million, or $0.30 per basic and
diluted share, compared to net income in the prior year of $926,000, or $0.19
per basic and diluted share.
Bioanalytical Systems, Inc.
pharmaceutical development company providing contract research services and
monitoring instruments to the world's leading drug development companies and
medical research organizations. The company focuses on developing innovative
services and products that increase efficiency and reduce the cost of taking a
new drug to market. Visit www.BASInc.com for more about
release contains forward-looking statements that are subject to risks and
uncertainties including, but not limited to, risks and
to the development, marketing and sales of products and services, changes in
technology, industry standards and regulatory standards, and various market and
operating risks detailed in the company's filings with the Securities and
Exchange Commission.
THE PAGE FOR CONSOLIDATED STATEMENTS OF OPERATIONS]
STATEMENTS OF OPERATIONS
(in thousands, except per share amounts) Three Months Ended September 30, Twelve Months Ended September 30,
2008 2007 2008 2007
Service revenue $ 7,268 $ 7,206 $ 32,921 $ 30,559
Product revenue 2,116 2,405 8,776 9,194
Total revenue 9,384 9,611 41,697 39,753
Cost of service revenue 5,593 5,039 22,941 21,676
Cost of product revenue 819 1,017 3,423 3,909
Total cost of revenue 6,412 6,056 26,364 25,585
Gross profit 2,972 3,555 15,333 14,168
Operating expenses:
Selling 1,271 745 3,912 2,782
Research and development 198 213 781 881
General and administrative 2,198 1,795 7,822 6,855
Loss on sale of property and equipment 17 31 24 165
Total operating expenses 3,684 2,784 12,539 10,683
Operating income (loss) (712 ) 771 2,794 3,485
Interest income --- 35 29 87
Interest expense (304 ) (264 ) (1,006 ) (981 )
Other income 1 (1 ) 6 3
Income (loss) from continuing operations before income taxes (1,015 ) 541 1,823 2,594
Income taxes (benefit) (84 ) 333 1,328 1,022
Net income (loss) from continuing operations $ (931 ) $ 208 $ 495 $ 1,572
Discontinued Operations
Loss from discontinued operations before income taxes $ (51 ) $ (689 ) $ (2,811 ) $ (1,095 )
Loss on disposal (43 ) --- (474 ) ---
Income taxes benefit (expense) (58 ) 278 1,301 449
Net income (loss) from discontinued operations after income taxes $ (152 ) $ (411 ) $ (1,984 ) $ (646 )
Net income (loss) $ (1,083 ) $ (203 ) $ (1,489 ) $ 926
Basic net income (loss) per share:
Net income (loss) per share from continuing operations $ (0.19 ) $ 0.04 $ 0.10 $ 0.32
Net income (loss) per share from discontinued operations (0.03 ) (0.08 ) (0.40 ) (0.13 )
Basic net income (loss) per share $ (0.22 ) $ (0.04 ) $ (0.30 ) $ 0.19
Diluted net income (loss) per share:
Net income (loss) per share from continuing operations $ (0.19 ) $ 0.04 $ 0.10 $ 0.32
Net income (loss) per share from discontinued operations (0.03 ) (0.08 ) (0.40 ) (0.13 )
Diluted net income (loss) per share $ (0.22 ) $ (0.04 ) $ (0.30 ) $ 0.19
Weighted common shares outstanding:
Basic 4,914 4,909 4,914 4,909
Diluted 4,914 4,982 4,968 4,960
Last updated: Jan 14, 2009