Masimo Reports Third Quarter 2007 Financial Results

October 30, 2007

Record results mark 17th consecutive quarter of revenue growth

Third Quarter Highlights:

* Product revenues increased 29% to a record $51.1 million

* Masimo SET pulse oximeter units increase 32% to a record 30,800 units

IRVINE, Calif., Oct. 30 /PRNewswire-FirstCall/ -- Masimo Corporation (Nasdaq: MASI), the inventor of Pulse CO-Oximetry and Read-Through Motion & Low Perfusion pulse oximetry, today announced its financial results for the quarter ended September 29, 2007, with product revenues of $51.1 million representing a 29% increase over $39.8 million for the third quarter of 2006. Including royalty revenues, Masimo reported total third quarter revenues of $64.4 million compared to $57.6 million for the third quarter of 2006. Net income for the quarter was $10.6 million representing $0.16 GAAP or $0.18 non-GAAP earnings per common share.

Masimo also reported that it shipped a record 30,800 Masimo SET and Masimo Rainbow SET pulse oximeter units, excluding handheld pulse oximeters, during the third quarter of 2007, up 32% from 23,300 in the comparable prior year period, resulting in an estimated worldwide installed base of 448,000 Masimo SET pulse oximeters.

For the quarter ended September 29, 2007, due entirely to the impact of a $2.8 million, net of tax, decline in royalty payments as contemplated in our 2006 patent litigation settlement, GAAP net income declined from $12.3 million in the quarter ended September 30, 2006 to $10.6 million in the current quarter ended September 29, 2007. Masimo reported third quarter 2007 net income attributable to common stockholders of $6.9 million or $0.16 per common share as compared to $3.3 million or $0.16 per common share for the third quarter 2006. For the quarter ended September 29, 2007, on a non-GAAP basis and adjusting only for the assumed conversion of preferred stock into common stock in connection with the Masimo's recently completed initial public offering, net income was $0.18 per common share, as compared to $0.22 per common share in the prior year period.

Joe E. Kiani, Chairman and Chief Executive Officer of Masimo, said, "We are happy to report third quarter results that exceeded expectations. Our strong performance is a clear reflection of the fact that our innovative products and technologies are finding widespread adoption in virtually every segment of the clinical community. We will continue to build on these results by focusing our efforts on helping clinicians do what's best for patient care, providing them noninvasive patient monitoring technologies like our Masimo Rainbow SET platform that seek to 'solve the unsolvable' challenges in healthcare."

For the nine month period ended September 29, 2007, Masimo's product revenues were $144.5 million, up 29% from $112.3 million in the same prior year period. Including royalty revenues, Masimo's total revenues were $187.0 million for the nine month period ended September 29, 2007, up from $162.7 million in the same prior year period. In the nine month period ended September 29, 2007, Masimo shipped a record 87,000 Masimo SET and Masimo Rainbow SET pulse oximeter units, excluding handheld pulse oximeters, compared to 69,900 in the same prior year period.

Net income for the nine month period ended September 29, 2007 was $30.2 million compared to $170.9 million in the comparable prior year period, which included $262.6 million in net patent litigation settlement proceeds and various one-time stock based compensation charges related to dividend and bonus payments authorized in the first quarter of 2006. For the nine month period ended September 29, 2007, Masimo's reported net income attributable to common stockholders was $11.8 million, or $0.40 per common share, as compared to $2.79 per common share for the nine month period ended September 30, 2006. For the nine month period ended September 29, 2007, on a non-GAAP basis and adjusting only for the assumed conversion of preferred stock into common stock in connection with Masimo's recently completed initial public offering, Masimo's net income was $0.54 per common share, as compared to $3.12 per share in the same prior year period.

Cash, cash equivalents and short-term investments were $88.6 million at September 29, 2007.

In August 2007, Masimo completed its initial public offering of 13,704,120 million common shares, comprised of 10,416,626 shares sold on behalf of selling stockholders and 3,287,494 shares sold on behalf of the Company, inclusive of the underwriters' full exercise of its over-allotment option. The shares were sold at $17.00 per share, for total offering of $233.0 million of which the net proceeds to the Company was approximately $47.8 million.

Financial Guidance

For the full year 2007, Masimo now expects total revenues to be approximately $250 million up from $245 million and total product revenues to be approximately $197 million up from $195 million. Masimo also expects full year GAAP earnings per share to be approximately $0.50 per share up from $0.43 per share and non-GAAP earnings per share, adjusted only for the assumed conversion of preferred stock into common stock in connection with the Company's recently completed initial public offering, to be approximately $0.63 up from $0.55. The projections and guidance set forth above are estimates only and actual performance could differ.

Conference Call

Masimo will hold a conference call today at 2:00 p.m. PT (5:00 p.m. ET) to discuss the results. The dial-in numbers are (800) 659-2037 for domestic callers and (617) 614-2713 for international callers. The reservation number for both dial-in numbers is 20647778. A live Web cast of the conference call will be available online from the "investor relations" page of the Company's corporate web site at http://www.masimo.com.

After the live web cast, the call will remain available on Masimo's web site through November 30, 2007. In addition, a telephonic replay of the call will be available until November 13, 2007. The replay dial-in numbers are (888) 286-8010 for domestic callers and (617) 801-6888 for international callers. Please use reservation code 39086455.

Non-GAAP Measures

Masimo prepares its consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, or U.S. GAAP. In an effort to provide investors with additional information regarding the Company's results and to provide a meaningful period-over-period comparison of the Company's financial performance, the Company uses non-GAAP financial measures as defined by the Securities and Exchange Commission. The differences between the U.S. GAAP and non-GAAP financial measures are reconciled below. In presenting comparable results, the Company discloses non-GAAP financial measures when it believes such measures will be useful to investors, analysts and other interested parties in evaluating the Company's underlying business performance on a comparable basis with past and future reported earnings per share and with the financial guidance provided in this release. Management uses the non-GAAP financial measures to evaluate the Company's financial performance against internal budgets and targets. Importantly, the Company believes non-GAAP financial measures should be considered in addition to, and not in lieu of, U.S. GAAP financial measures. These non-GAAP financial measures are not based on a comprehensive set of accounting rules or principles. The Company's non-GAAP financial measures may be different from non-GAAP financial measures used by other companies.

About Masimo

Masimo develops innovative monitoring technologies that significantly improve patient care-helping solve "unsolvable" problems. In 1995, the company debuted Read-Through Motion and Low Perfusion pulse oximetry, known as Masimo SET, and with it virtually eliminated false alarms and increased pulse oximetry's ability to detect life-threatening events. More than 100 independent and objective studies have confirmed that Masimo SET technology allows clinicians to accurately monitor blood oxygen saturation in critical care situations. Our Masimo SET platform has significantly addressed many of the previous technology limitations, has substantially contributed to improved patient outcomes and has been referred to by several industry sources as the gold standard in pulse oximetry. In 2005, Masimo introduced Masimo Rainbow SET Pulse CO-Oximetry, which, for the first time, noninvasively monitors the level of carbon monoxide and methemoglobin in the blood, allowing early detection and treatment of potentially life-threatening conditions. Founded in 1989, Masimo has the mission of "Improving Patient Outcomes and Reducing Cost of Care by Taking Noninvasive Monitoring to New Sites and Applications." Additional information about Masimo and its products may be found at http://www.masimo.com.

Forward-Looking Statements

This press release includes forward-looking statements. All statements other than statements of historical facts included in this press release that address activities, events or developments that we expect, believe or anticipate will or may occur in the future are forward-looking statements including, in particular, the statements about: our plans, objectives, strategies and prospects regarding, among other things, the financial condition, results of operations and business of ours and our subsidiaries; the market acceptance of products such as Patient SafetyNet; the value of new measuring new parameters such as PVI; expectations regarding our ability to design and deliver innovative new noninvasive technologies and expand into additional areas of vital signs monitoring and measurements; whether publications from prior independent clinical studies regarding PVI will be duplicated in future studies; and expectations for total revenues, product revenues, GAAP earnings per share and non-GAAP earnings per share for the full fiscal year 2007. These forward-looking statements are based on current expectations about future events affecting us and are subject to uncertainties and factors relating to our operations and business environment, all of which are difficult to predict and many of which are beyond our control including: risks related to our reliance on Masimo SET and related products for substantially all of our revenue; risks related to any failure in protecting our intellectual property; risks related to exposure to competitors' assertions of intellectual property claims; risks related to the highly competitive nature of the markets in which we sell our products; risks related to the failure to continue developing innovative products; risks related to the introduction of competing products; risks related to the lack of acceptance of new products, including the Masimo Patient SafetyNet; risks related to the loss of our customers; risks related to increases in prices for raw materials or the loss of key supplier contracts; risks related to the failure to retain senior management or replace lost senior management; risks related to product liability claims exposure; risks related to the absence of expected returns from the amount of intangible assets we have recorded; the risk that our financial performance in the fourth quarter of 2007 may not meet expectations; risks and uncertainties related to the maintenance and strength of our brand; and other factors discussed in the "Risk Factors" section of our quarterly report on Form 10-Q for the quarter ended June 30, 2007, filed with the Securities and Exchange Commission on September 20, 2007. Although we believe that the expectations reflected in our forward-looking statements are reasonable, we do not know whether our expectations will prove correct. All forward-looking statements included in this press release are expressly qualified in their entirety by the foregoing cautionary statements. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof. We do not undertake any obligation to update, amend or clarify these forward-looking statements or the risk factors contained in our quarterly report on Form 10-Q for the quarter ended June 30, 2007, whether as a result of new information, future events or otherwise, except as may be required under the federal securities laws.

Masimo Corporation
Investors:
Mark P. de Raad
Executive Vice President and
Chief Financial Officer
(949) 297-7080
mderaad@masimo.com

Media:
Tom McCall
Vice President, Corporate Communications
(949) 297-7075
tmccall@masimo.com

Masimo, SET, Signal Extraction Technology, Radical, Radical-7, Rad57, APOD, and Improving Outcomes and Reducing Cost of Care by Taking Noninvasive Monitoring to New Sites and Application, Patient SafetyNet, Rainbow, SpCO, SpMet, PVI, and Pulse CO-Oximeter are registered trademarks or trademarks of Masimo Corporation.

                              MASIMO CORPORATION
                    CONDENSED CONSOLIDATED BALANCE SHEETS
                                (in thousands)

                                                  December 31,   September 29,
                                                     2006           2007
                                                                 (unaudited)
    ASSETS
      Current assets
      Cash and cash equivalents                     $55,382        $88,557

      Accounts receivable, net of allowance for
       doubtful accounts                             22,350         27,353
      Royalties receivable                            1,289         13,125
      Inventories                                    17,135         23,025
      Deferred tax assets                            18,116         20,402
      Other current assets                            3,043          4,639

        Total current assets                        117,315        177,101
    Deferred cost of goods sold                      21,899         25,233
    Property and equipment, net                      10,290         10,814
    Deferred tax assets                               3,163          3,761
    Restricted cash                                     507            511
    Intangible assets, net                            4,592          4,967
    Goodwill                                            448            448
    Other assets                                        859          1,883

        Total assets                               $159,073       $224,718


    LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities
      Accounts payable                              $10,142        $10,252
      Accrued compensation                           12,207         10,475
      Accrued liabilities                             4,655          7,239
      Dividends payable                              37,533            183
      Income taxes payable                            1,245          6,114
      Deferred revenue                               13,880         17,937
      Current portion of long-term debt               7,528         11,847

        Total current liabilities                    87,190         64,047
    Deferred revenue                                    490            625
    Long-term debt, less current portion             13,514         22,229
    Other liabilities                                   918          1,137

        Total liabilities                           102,112         88,038

    Commitments and contingencies                         -              -

    Stockholders' equity
      Convertible preferred stock                    88,328              -
      Common stock                                       17             55
      Treasury stock                                   (628)        (1,209)
      Additional paid-in capital                          -        141,607
      Accumulated other comprehensive loss             (317)          (673)
      Accumulated deficit                           (30,439)        (3,100)

        Total stockholders' equity                   56,961        136,680
        Total liabilities and stockholders'
         equity                                    $159,073       $224,718



                              MASIMO CORPORATION
                 CONDENSED CONSOLIDATED STATEMENTS OF INCOME
                 (in thousands, except per share information)
                                 (unaudited)



                          Three Months Ended          Nine Months Ended
                         Sept. 30,   Sept. 29,     Sept. 30,      Sept. 29,
                           2006        2007          2006           2007
    Revenue:
      Product            $39,755     $51,122       $112,279       $144,513
      Royalty and
       license fee        17,891      13,254         50,447         42,497

    Total revenue         57,646      64,376        162,726        187,010
    Cost of goods sold    14,704      18,809         45,798         53,630

    Gross profit          42,942      45,567        116,928        133,380
    Operating expenses:
      Research and
       development         4,330       6,540         19,267         17,455
      Selling, general
       and administrative 18,281      21,594         69,462         64,575
      Patent litigation
       proceeds                -           -       (262,601)             -
      Antitrust litigation    30         508            103            982

    Total operating
     expenses             22,641      28,642      (173,769)         83,012


    Operating income      20,301      16,925        290,697         50,368
    Non-operating income
     (expense):
      Interest income      1,298         726          5,936          1,270
      Interest expense      (437)       (719)        (1,413)        (1,831)
      Other                  134         559            321            770


    Total non-operating
     income                  995         566          4,844            209

    Income before
     provision for
     income taxes         21,296      17,491        295,541         50,577
    Provision for income
     taxes                 9,000       6,941        124,626         20,377

    Net income            12,296      10,550        170,915         30,200
    Preferred stock
     dividend                  -           -        (58,571)             -
    Accretion of
     preferred stock      (1,956)       (925)        (6,029)        (4,837)
    Undistributed income
     attributable to
     preferred
     stockholders         (6,998)     (2,739)       (49,172)       (13,526)

    Net income
     attributable
     to common
     stockholders         $3,342      $6,886        $57,143        $11,837

    Net income per
     common share:
      Basic                $0.20       $0.18          $3.46          $0.49

      Diluted              $0.16       $0.16          $2.79          $0.40


The following table presents details of the stock-based compensation expense that is included in each functional line item in the condensed consolidated statement of operations above (in thousands):

                           Three Months Ended          Nine Months Ended
                          Sept. 30,   Sept. 29,     Sept. 30,       Sept. 29,
                            2006        2007           2006           2007
    Cost of goods sold       $49         $56         $2,015           $134
    Research and
     development              73         191          8,491            466
    Selling, general
     and administrative      273         697         21,701          1,992



                              MASIMO CORPORATION
   Unaudited Reconciliation of GAAP to Non-GAAP Diluted Earnings per Share

The following tables provide a comparison of our diluted earnings per share calculated under Emerging Issues Task Force Issue No. 03-6, "Participating Securities and the Two-Class Method under FASB Statement No. 128", or EITF 03-6, and Financial Accounting Standards Board No. 128 "Earnings per Share", or FASB 128, in accordance with GAAP and the non-GAAP if converted method based upon FASB 128. The non-GAAP if converted method assumes conversion of all shares of the Company's preferred stock into common stock as of December 31, 2005.

Upon the closing of our initial public offering on August 13, 2007, all outstanding shares of our prior Series A through Series G convertible preferred stock were converted into an aggregate of 34,612,503 shares of common stock. Therefore, effective August 13, 2007, we transitioned from computing diluted earnings per share from the two class method in accordance with EITF 03-6 to the if converted method in accordance with FASB 128. Net income for the three and nine months ended September 29, 2007 was allocated between the periods during which two classes of equity securities were outstanding and during which a single class of equity securities was outstanding based on the respective number of days. For the three months ended September 29, 2007, two classes of equity securities were outstanding for 43 days and a single class of equity securities was outstanding for 48 days, or 47.3% and 52.7% of the total days in the three month reporting period, respectively. For the nine months ended September 29, 2007, two classes of equity securities were outstanding for 224 days and a single class of equity securities was outstanding for 48 days, or 82.4% and 17.6% of the total days in the nine month reporting period, respectively.

We believe that the following non-GAAP diluted earnings per share information is relevant and useful information that can be used by analysts, investors and other interested parties to assess our performance on a comparable basis to future reported diluted earnings per share. Accordingly, we are disclosing this information to permit additional analysis of our performance (in thousands, except share data):

                             Three Months Ended        Nine Months Ended
                           Sept. 30,    Sept. 29,    Sept. 30,    Sept. 29,
                             2006         2007         2006         2007
    Numerator:
      GAAP: Net income
       attributable to
       common stockholders  $3,342       $6,886      $57,143      $11,837
      Less: Net income
       attributable to
       common stockholders
       during which two
       classes of equity
       securities were
       outstanding           3,342        1,321       57,143        6,508
      Net income
       attributable to
       common stockholders
       during which a single
       class of equity
       securities was
       outstanding              $-       $5,565           $-       $5,329


      GAAP: Net income
       attributable to
       common
       stockholders         $3,342       $6,886      $57,143      $11,837
      Preferred stock
       dividend                  -            -       58,571            -
      Accretion of preferred
       stock                 1,956          925        6,029        4,837
      Undistributed income
       attributable to
       preferred
       stockholders          6,998        2,739       49,172       13,526
      Non-GAAP: Net income
       attributable to
       common
       stockholders        $12,296      $10,550     $170,915      $30,200

    Denominator:
      Weighted average
       number of common
       shares outstanding
       under the two
       class method
       - Diluted        20,408,668   20,925,509   20,470,129   20,732,900
      Weighted average
       number of common
       shares outstanding
       under the single
       class method
       - Diluted                 -   59,378,458            -   59,378,458

      Non-GAAP: Weighted
       average common
       shares
       outstanding
       - Diluted        55,022,791   57,592,020   54,758,974   56,091,726

    Earnings per share
     - Diluted:
      Earnings per share
       - Two class           $0.16        $0.06        $2.79        $0.31
      Earnings per share
       - Single class            -         0.10            -         0.09
      GAAP: Earnings per
       share - Diluted       $0.16        $0.16        $2.79        $0.40

      Non-GAAP: Earnings
       per share - Diluted   $0.22        $0.18        $3.12        $0.54

SOURCE Masimo Corporation