Masimo Reports First Quarter 2008 Financial Results

April 29, 2008

Record results mark 19th consecutive quarter of revenue growth

Q1 2008 Highlights:

- Product revenues increased 30% to a record $59.7 million

- Shipped 28,600 new pulse oximeters

- Rainbow revenues increased 104%

IRVINE, Calif., April 29, 2008 /PRNewswire-FirstCall/ -- Masimo Corporation (Nasdaq: MASI), the inventor of Pulse CO-Oximetry and Measure-Through-Motion-and-Low-Perfusion pulse oximetry, today announced its financial results for the 2008 first quarter ended March 29, 2008.

For the first quarter of 2008, Masimo reported product revenues of $59.7 million representing a 30% increase over $45.8 million for the first quarter of 2007. Including royalty revenues, Masimo reported total 2008 first quarter revenues of $71.1 million compared to $59.0 million for the first quarter of 2007. Net income for the 2008 first quarter was $8.8 million representing $0.15 per common share compared to $9.1 million or $0.11 per common share for the first quarter of 2007.

Masimo also reported that it shipped 28,600 Masimo SET and Masimo Rainbow SET oximetry units, excluding handheld units, during the first quarter of 2008. This represented an 8% increase from 26,500 units in the comparable prior year period, resulting in a new estimated net worldwide installed base of 491,000 Masimo SET pulse oximeters.

Joe E. Kiani, Chairman and Chief Executive Officer of Masimo, said, "We are happy to report first quarter results that once again exceeded expectations. We believe that these results reflect the increasing momentum for the clinical adoption of our life saving Masimo SET and Masimo Rainbow SET technologies. In fact, in the first quarter of 2008, demand for our new Masimo Rainbow SET technologies, on the strength of our Rad-57 handheld carbon monoxide measuring device, increased over 100% compared to Q1 last year."

Cash and cash equivalents totaled $86.3 million at March 29, 2008. Masimo also reported that during the 2008 first quarter, it satisfied in full a $26.7 million debt obligation, the majority of which was originally established in early fiscal 2007.

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 (866) 831-6247 for domestic callers and (617) 213-8856 for international callers. The reservation number for both dial-in numbers is 82345350. 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 May 29, 2008. In addition, a telephonic replay of the call will be available until May 13, 2008. The replay dial-in numbers are (888) 286-8010 for domestic callers and (617) 801-6888 for international callers. Please use reservation code 71776300.

About Masimo

Masimo (Nasdaq: MASI) develops innovative monitoring technologies that significantly improve patient care-helping solve "unsolvable" problems. In 1995, the company debuted Measure-Through-Motion-and-Low-Perfusion pulse oximetry, known as Masimo SET, which virtually eliminated false alarms and increased pulse oximetry's ability to detect life-threatening events. More than 100 independent and objective studies demonstrate Masimo SET provides the most reliable SpO2 and pulse rate measurements even under the most challenging clinical conditions, including patient motion and low peripheral perfusion. In 2005, Masimo introduced Masimo Rainbow SET, a breakthrough noninvasive blood constituent monitoring platform that can measure many blood constituents that previously required invasive procedures. Rainbow SET continuously and noninvasively measures total hemoglobin (SpHb(TM)) and oxygen content (SpOC(TM)) (both pending regulatory clearances), carboxyhemoglobin (SpCO(R)), methemoglobin (SpMet(R)), and PVI(TM), in addition to oxyhemoglobin (SpO2), pulse rate (PR), and perfusion index (PI), 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 financial condition, results of operations, prospects and business generally; the market acceptance of our technologies and products; the value of measuring new parameters; expectations regarding our ability to design and deliver innovative new noninvasive technologies; and expectations for total revenues, product revenues, GAAP earnings per share, non-GAAP pro forma earnings per share and stock based compensation expenses for the full fiscal year 2008. These forward-looking statements are based on management's current expectations and beliefs and are subject to uncertainties and factors, all of which are difficult to predict and many of which are beyond our control and could cause actual results to differ materially from those described in the forward-looking statements. These risks include, but are not limited to, those related to: our reliance on Masimo SET and related products and technologies for substantially all of our revenue; any failure in protecting our intellectual property exposure to competitors' assertions of intellectual property claims; the highly competitive nature of the markets in which we sell our products and technologies; the failure to continue developing innovative products and technologies; the lack of acceptance of any new products and technologies of ours; obtaining regulatory approval of our current and future products and technologies, including the recently announced total hemoglobin measurement; the loss of our customers the failure to retain and recruit senior management; product liability claims exposure; a failure to obtain expected returns from the amount of intangible assets we have recorded; the maintenance of our brand; the amount and type of equity awards that we may grant to employees and service providers in the future; and other factors discussed in the "Risk Factors" section of our Annual Report on Form 10-K for the fiscal year ended December 29, 2007 filed with the Securities and Exchange Commission on March 4, 2008. 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 Annual Report on Form 10-K for the fiscal year ended December 29, 2007, whether as a result of new information, future events or otherwise, except as may be required under the applicable securities laws.

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

Media Contact:
Dana Banks
Manager, Public Relations
Masimo Corporation
(949) 297-7348
dbanks@masimo.com

Masimo, SET, Signal Extraction Technology, Improving Outcomes and Reducing Cost of Care by Taking Noninvasive Monitoring to New Sites and Applications, Rainbow, SpHb, SpCO, SpMet, PVI, Pulse CO-Oximetry and Pulse CO-Oximeter are trademarks or registered trademarks of Masimo Corporation.

                              MASIMO CORPORATION
                    CONDENSED CONSOLIDATED BALANCE SHEETS
                                (in thousands)

                                           December 29, 2007   March 29, 2008
                                                                (Unaudited)
    ASSETS
    Current assets
      Cash and cash equivalents                  $96,733           $86,347
      Accounts receivable, net of allowance
       for doubtful accounts                      26,970            30,218
      Royalties receivable                        13,866            11,375
      Inventories                                 23,110            25,984
      Prepaid expenses                             7,084             4,278
      Deferred tax assets                         14,334            14,250
      Other current assets                         1,543             1,689
        Total current assets                     183,640           174,141
    Deferred cost of goods sold                   26,249            27,022
    Property and equipment, net                   11,164            11,133
    Deferred tax assets                            5,332             5,332
    Restricted cash                                  513               518
    Intangible assets, net                         5,589             6,011
    Goodwill                                         448               448
    Other assets                                   2,576             2,547

        Total assets                            $235,511          $227,152

    LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities
      Accounts payable                           $14,640           $16,929
      Accrued compensation                        12,409            10,244
      Accrued liabilities                          6,211             5,542
      Dividends payable                              183               183
      Deferred revenue                            16,827            20,983
      Current portion of long-term debt           11,539               900
        Total current liabilities                 61,809            54,781
    Deferred revenue                                 366               339
    Long-term debt, less current portion          19,502               532
    Other liabilities                              3,768             3,794
        Total liabilities                         85,445            59,446
    Commitments and contingencies
    Stockholders' equity
      Common stock                                    55                56
      Treasury stock                              (1,209)           (1,209)
      Additional paid-in capital                 143,297           151,723
      Accumulated other comprehensive loss        (1,034)             (612)
      Retained earnings                            8,957            17,748
        Total stockholders' equity               150,066           167,706

        Total liabilities and stockholders'
         equity                                 $235,511          $227,152



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

                                                    Three Months Ended
                                              March 31, 2007   March 29, 2008
    Revenue:
      Product                                    $45,764           $59,673
      Royalty and license fee                     13,190            11,437
    Total revenue                                 58,954            71,110
    Cost of goods sold                            16,901            21,121
    Gross profit                                  42,053            49,989
    Operating expenses:
      Research and development                     5,454             6,298
      Selling, general and administrative         21,402            29,529
      Antitrust litigation                            10               168
    Total operating expenses                      26,866            35,995
    Operating income                              15,187            13,994
    Non-operating income (expense):
      Interest income                                355               959
      Interest expense                              (427)             (643)
      Other                                           41               103
    Total non-operating income (expense)             (31)              419
    Income before provision for income taxes      15,156            14,413
    Provision for income taxes                     6,059             5,622
    Net income                                     9,097             8,791
    Accretion of preferred stock                  (1,956)               -
    Undistributed income attributable to
     preferred stockholders                       (4,828)               -
    Net income attributable to common
     stockholders                                 $2,313            $8,791

    Net income per common share:
      Basic                                        $0.14             $0.16

      Diluted                                      $0.11             $0.15



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

                                                    Three Months Ended
                                               March 31, 2007   March 29, 2008
    Cost of goods sold                               $34                $29
    Research and development                         111                412
    Selling, general and administrative              446              1,137



                              MASIMO CORPORATION
        Reconciliation of GAAP to Non-GAAP Diluted Earnings per Share
                                 (unaudited)

    The following tables provide a comparison of our 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 Statement of Financial Accounting Standards No. 128 "Earnings
    per Share", or SFAS No. 128, in accordance with GAAP and the non-GAAP
    if-converted method based upon SFAS No. 128. The non-GAAP if-converted
    method assumes conversion of all shares of our preferred stock into common
    stock as of December 31, 2006.

    Upon closing of the Company's initial public offering on August 13, 2007,
    all of the outstanding convertible preferred shares were converted into
    common shares. Therefore, subsequent to this stock conversion the Company
    uses the if-converted method under SFAS No. 128 to calculate earnings per
    share. Accordingly, for the three months ended March 29, 2008, the Company
    calculated net income per share using the if-converted method for the
    entire period while the two-class method was used for the entire period
    ended March 31, 2007.

    We believe that the following non-GAAP 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 earnings per share. Accordingly, we are
    disclosing this information to permit additional analysis of our
    performance (in thousands, except share data):


                                        As Reported            Non-GAAP
                                     Three      Three      Three      Three
                                     months     months     months     months
                                     ended      ended      ended      ended
                                    March 31,  March 29,  March 31,  March 29,
                                      2007       2008       2007       2008
    Net income attributable
     to common stockholders:
      Net income - two class
       method                        $9,097         NA
      Accretion of preferred
       stock                         (1,956)        NA
      Income attributable to
       preferred stockholders        (4,828)        NA
      Net income attributable to
       common stockholders           $2,313         NA

    Basic net income per
     common share:
      Weighted average common
       shares outstanding - two
       class method              16,592,163         NA

      Basic earnings per share
       for period during which
       two classes of equity
       securities were outstanding    $0.14         NA

      Net income for period
       during which single class
       of equity securities was
       outstanding                       NA     $8,791      $9,097      $8,791

      Weighted average common
       shares outstanding -
       single class                      NA  5,109,018  51,204,665  55,109,018

      Basic net income per share
       for period during which
       single class of equity
       securities was
       outstanding                       NA      $0.16

    Basic net income per
     common share                     $0.14      $0.16       $0.18       $0.16

    Diluted net income per
     common share:
      Weighted average common
       shares outstanding - two
       class method              16,592,163         NA
      Diluted common share
       equivalent: stock options  4,070,367         NA
                                 20,662,530         NA

      Diluted earnings per share
       for period during which
       two classes of equity
       securities were
       outstanding                    $0.11         NA

      Net income for period
       during which single class
       of equity securities was
       outstanding                       NA     $8,791      $9,097      $8,791

      Weighted average common
       shares outstanding -
       single class                      NA 55,109,018  51,204,665  55,109,018
      Diluted common share
       equivalent: stock options         NA  4,815,323   4,070,368   4,815,323
                                         NA 59,924,341  55,275,033  59,924,341

      Diluted net income per
       share for period during
       which single class of
       equity securities was
       outstanding                       NA        $0.15

    Diluted net income per
     common share                     $0.11       $0.15      $0.16       $0.15

SOURCE Masimo Corporation

CONTACT: investors, Mark P. de Raad, Executive Vice President and Chief Financial Officer, +1-949-297-7080, mderaad@masimo.com, or media, Dana Banks, Manager, Public Relations, +1-949-297-7348, dbanks@masimo.com, both of Masimo Corporation

Web site: http://www.masimo.com