Cree Reports Financial Results for the Fourth Quarter and Fiscal Year 2007


DURHAM, N.C., Aug. 7, 2007 (PRIME NEWSWIRE) -- Cree, Inc. (Nasdaq:CREE), a market-leading innovator of semiconductors that enhance the value of solid-state lighting, power and communications products, today announced revenue of $111.2 million for its fiscal fourth quarter ended June 24, 2007. This represents a 23% increase compared to the fiscal third quarter and a 4% increase compared to revenue of $106.7 million reported for the year-ago period. GAAP net income for the fourth quarter was $6.4 million, or $0.08 per diluted share, compared to net income of $13.2 million or $0.17 per diluted share for the fourth quarter of 2006.

The remainder of this press release highlights the company's financial results on both a GAAP and a non-GAAP basis. The GAAP results include certain costs, charges, gains and losses in accordance with GAAP, which are excluded from non-GAAP results based on management's determination that they are not directly reflective of on-going operations. The schedules attached to this press release include a reconciliation of the GAAP financial information to the non-GAAP results.

GAAP EPS of $0.08 per diluted share includes a net expense of $1.0 million or $0.01 per diluted share due to certain items. These items consist of a gain from the sale of marketable securities of $0.09 per diluted share, expenses related to the COTCO acquisition of $0.07 per diluted share, stock-based compensation expense of $0.02 per diluted share and certain tax adjustments that reduced earnings by $0.01 per diluted share. On a non-GAAP basis, adjusted to exclude these items, net income for the fourth quarter of fiscal 2007 was $7.4 million, or $0.09 per diluted share. On a non-GAAP basis, adjusted to exclude similar items as in fiscal 2007, net income for the fourth quarter of fiscal 2006 was $17.2 million, or $0.22 per diluted share.

For fiscal year 2007, Cree reported revenue of $394.1 million, which represents a 7% decrease compared to revenue of $423.0 million for fiscal 2006. GAAP net income was $57.3 million, or $0.72 per diluted share, compared to $76.7 million, or $0.98 per diluted share for fiscal 2006. On a non-GAAP basis net income for fiscal year 2007 was $35.4 million, or $0.44 per diluted share, compared to $83.2 million, or $1.06 per diluted share, for fiscal 2006.

"Fiscal 2007 was a challenging but successful year for Cree as we made great strides in our transformation from an LED chip and SiC materials technology company into a components company positioned to lead the LED lighting revolution," stated Chuck Swoboda, Cree chairman and CEO. "In the fourth quarter, we again delivered financial results that were in line with our previously announced targets, and the COTCO integration is off to a good start. We believe the combination of growing XLamp(r) LED sales, our new high-brightness, packaged LED product line and a more stable LED chip business has put Cree in a strong position for growth in fiscal 2008."



 Recent Business Highlights:

 * Completed the acquisition of COTCO, a leading supplier of
   high-brightness, packaged LEDs in China, for consideration valued
   at approximately $204 million.

 * Announced commercial availability of XLamp LEDs with minimum
   luminous flux of 100 lumens at 350 mA, a performance increase of
   almost 70% in the last year. XLamp LEDs are the first LEDs to be
   available in volume with this level of performance.

 * Announced that Toronto is joining Raleigh, N.C. in a city-wide
   initiative to install LED lighting throughout its infrastructure.
   As part of the LED City(tm) program, Toronto intends to evaluate,
   deploy and promote the use of LEDs across multiple lighting
   applications because LEDs provide an energy-efficient,
   mercury-free solution helping to preserve the environment, while
   delivering more flexible and longer-lasting lighting than
   traditional lighting technologies.

 Q4 Financial Metrics:

 * On a GAAP basis, gross margin was 29%. On a non-GAAP basis, gross
   margin was 32% of revenue and excludes $0.5 million of
   stock-based compensation expense and the write-up of the acquired
   inventory as part of the COTCO purchase accounting, which
   resulted in an additional $3.0 million of costs of goods sold
   during the fourth quarter.

 * Cash flow from operations was $26.7 million.

 * Cash and investments equaled $294.3 million.

Business Outlook:

For its first quarter of fiscal 2008 ending September 23, 2007, Cree currently targets revenue in a range of $110 million to $115 million with GAAP earnings of $0.15 to $0.18 per diluted share and non-GAAP earnings of $0.09 to $0.12 per diluted share. Non-GAAP earnings per diluted share exclude expenses related to the amortization of acquired intangibles, an expected gain from the sale of marketable securities, stock-based compensation expense and the related tax effects.

Cree will host a conference call at 5:00 p.m. Eastern time today to review the highlights of the fourth quarter fiscal 2007 results and the first quarter fiscal 2008 business outlook, including significant factors and assumptions underlying the targets noted above. The conference call will be available to the public through a live audio web broadcast via the Internet. Log on to Cree's website at www.cree.com and go to "Investor Relations -- Overview" for webcast details. The call will be archived and available on the website through August 21, 2007.

Supplemental financial information, including the non-GAAP reconciliation discussed below, is available in the "Investor Relations" section of Cree's website, under "Financial Metrics," "Quarter ending June 24, 2007" at http://www.cree.com/investor/metrics.htm.

Non-GAAP Financial Measures

In addition to disclosing results determined in accordance with GAAP, Cree has determined to begin furnishing non-GAAP results of operations that exclude certain items. By disclosing this non-GAAP information, management intends to provide investors with additional information to further analyze the company's performance, core results and underlying trends. Cree's management evaluates results and makes operating decisions using both GAAP and non-GAAP operating measures included in this press release. Non-GAAP results are not prepared in accordance with GAAP, and non-GAAP information should be considered a supplement to, and not a substitute for, financial statements prepared in accordance with GAAP. Investors and potential investors are encouraged to review the reconciliation of non-GAAP financial measures to their most directly comparable GAAP measures attached to this press release.

About Cree, Inc.

Cree is a market-leading innovator and manufacturer of semiconductors that enhance the value of solid-state lighting, power and communications products by significantly increasing their energy performance and efficiency. Key to Cree's market advantage is its world-class materials expertise in silicon carbide (SiC) and gallium nitride (GaN) for chips and packaged devices that can handle more power in a smaller space while producing less heat than other available technologies, materials and products.

Cree drives its increased performance technology into multiple applications, including exciting alternatives in brighter and more-tunable light for general illumination, backlighting for more- vivid displays, optimized power management for high-current, switch-mode power supplies and variable-speed motors, and more-effective wireless infrastructure for data and voice communications. Cree customers range from innovative lighting-fixtures makers to defense-related federal agencies.

Cree's product families include blue and green LED chips, lighting LEDs in all colors, LED backlighting solutions, power-switching devices and radio-frequency/wireless devices. For additional information please refer to www.cree.com.

The Cree, Inc. logo is available at http://www.primenewswire.com/newsroom/prs/?pkgid=3529

The schedules attached to this release are an integral part of the release. This press release contains forward-looking statements involving risks and uncertainties, both known and unknown, that may cause actual results to differ materially from those indicated. Actual results, including with respect to our targets and prospects, could differ materially due to a number of factors, including our ability to complete development and commercialization of products under development, such as our pipeline of brighter LED chips and packaged products; our ability to lower costs; potential changes in demand; increasing price competition in key markets; the risk that, due to the complexity of our manufacturing processes and transition of production to larger wafers, we may experience production delays that preclude us from shipping sufficient quantities to meet customer orders or that result in higher production costs and lower margins; risks associated with the ramp-up of our production for our new products; risks resulting from the concentration of our business among few customers, including the risk that customers may reduce or cancel orders or fail to honor purchase commitments; the rapid development of new technology and competing products that may impair demand or render our products obsolete; the potential lack of customer acceptance for our products; risks associated with our recent acquisition; risks associated with on-going litigation; that the possibility that the pending acquisition of Color Kinetics by Philips may not be completed or may be delayed; and other factors discussed in our filings with the Securities and Exchange Commission, including our report on Form 10-K for the fiscal year ended June 25, 2006, and subsequent reports filed with the SEC. Except as required under the U.S. federal securities laws and the rules and regulations of the SEC, Cree disclaims any obligation to update any forward-looking statements after the date of this release, whether as a result of new information, future events, developments, changes in assumptions or otherwise.

Cree and XLamp are registered trademarks of Cree, Inc., and the COTCO logo is a registered trademark of COTCO Luminant Device Limited. LED City is a trademark of Cree, Inc.



                              CREE, INC.
                   CONSOLIDATED STATEMENTS OF INCOME
                 (in thousands, except per share data)

                           Three Months Ended     Twelve Months Ended
                         ---------------------   ---------------------
                          6/24/2007             6/24/2007
                         (Unaudited) 6/25/2006 (Unaudited)   6/25/2006
                         ---------   ---------   ---------   ---------
 Product revenue         $ 103,459   $  99,001   $ 364,718   $ 394,383
 Contract revenue            7,709       7,705      29,403      28,569
                         ---------   ---------   ---------   ---------

 Total revenue             111,168     106,706     394,121     422,952

 Cost of product
  revenue                   73,350      56,778     237,125     202,412
 Cost of contract
  revenue                    6,073       4,767      23,008      19,647
                         ---------   ---------   ---------   ---------
 Total cost of
  revenue                   79,423      61,545     260,133     222,059

 Gross margin               31,745      45,161     133,988     200,893

 Operating expenses:

 Research and
  development               14,564      13,961      58,836      54,871
 Sales, general and
  administrative            15,471      11,365      53,105      44,760
 Amortization of
  acquisition related
  intangibles                3,664         --        4,192         --
 Loss on disposal or
  impairment of
  long-lived assets          1,170       1,513       1,199       2,421
                         ---------   ---------   ---------   ---------
 Total operating
  expenses                  34,869      26,839     117,332     102,052

 Operating income           (3,124)     18,322      16,656      98,841

 Non-operating income:

 Gain on investments
  in securities              7,822         --       19,233         583
 Other non-operating
  income                       244           1         238          46
 Net interest income         3,140       4,116      14,984      12,893
                         ---------   ---------   ---------   ---------
 Income from
  continuing
  operations before
  income taxes               8,082      22,439      51,111     112,363

 Income tax (benefit)
  expense                    1,566      10,061         918      32,404
                         ---------   ---------   ---------   ---------
 Net income from
  continuing
  operations                 6,516      12,378      50,193      79,959

 Income (loss) from
  discontinued
  operations, net of
  related tax effect           (83)        866       7,141      (3,286)

 Net income                $ 6,433    $ 13,244    $ 57,334    $ 76,673
                         =========   =========   =========   =========

 Diluted earnings per
  share:

 Income from
  continuing
  operations                $ 0.08      $ 0.16      $ 0.63     $  1.02
 (Loss) income from
  discontinued
  operations               $ (0.00)     $ 0.01      $ 0.09     $ (0.04)
                         ---------   ---------   ---------   ---------
 Net income                 $ 0.08      $ 0.17      $ 0.72     $  0.98
                         =========   =========   =========   =========
 Weighted average
  shares of common
  stock outstanding,
  basic                     83,815      77,049      78,560      76,270

 Weighted average
  shares of common
  stock outstanding,
  diluted                   84,929      78,978      79,496      78,207


                              CREE, INC.
                      CONSOLIDATED BALANCE SHEETS
                            (in thousands)
                                              6/24/2007
                                             (Unaudited)     6/25/2006
                                             ----------     ----------
 Assets:
 Current assets:
 Cash, cash equivalents and short
  term investments                           $  242,655     $  256,218
 Accounts receivable, net                        79,668         68,363
 Inventory, net                                  71,068         29,994
 Income taxes receivable                          7,947            200
 Deferred income taxes                           23,573         10,092
 Prepaid expenses and other
  current assets                                  8,920         11,237
 Assets of discontinued operations                  301            394
                                             ----------     ----------
 Total current assets                           434,132        376,498

 Property and equipment, net                    372,345        342,238
 Long-term investments held to
  maturity                                       68,363        119,400
 Long-term marketable securities                    --          29,072
 Intangible assets, net                          96,138         30,286
 Goodwill                                       141,777            --
 Deferred income taxes                            1,227            --
 Other assets                                     2,248          2,706
                                             ----------     ----------
 Total assets                                $1,116,230     $  900,200
                                             ==========     ==========

 Liabilities and Shareholders' Equity:
 Current liabilities:
 Accounts payable, trade                       $ 32,942       $ 23,214
 Accrued salaries and wages                      10,241          8,828
 Income taxes payable                             4,504            --
 Deferred income taxes                              844            --
 Other current liabilities                        5,415          4,256
 Liabilities of discontinued
  operations                                        505          1,092
                                             ----------     ----------
 Total current liabilities                       54,451         37,390

 Long term liabilities:
 Deferred income taxes and
  contingent tax reserves                        44,550         33,310
 Other long-term liabilities                        129            --
 Long term liabilities of
  discontinued operations                         1,103          1,887
                                             ----------     ----------
 Total long term liabilities                     45,782         35,197

 Shareholders' Equity:
 Common stock                                       106             96
 Additional paid-in-capital                     713,778        580,804
 Comprehensive income                             9,826         11,758
 Retained earnings                              292,287        234,955
                                             ----------     ----------
 Total shareholders' equity                   1,015,997        827,613
                                             ----------     ----------
  Total liabilities and
  shareholders' equity                       $1,116,230     $  900,200
                                             ==========     ==========

The following is a reconciliation showing how Cree, Inc.'s fourth quarter income statements for fiscal 2007 and 2006 would appear if they were adjusted for the items noted below.



                               CREE, INC.                          
    Reconciling Items to Q4 Financial Statements -- GAAP to Non-GAAP
                (in thousands, except per share amounts)
                              (Unaudited)

                                        Three Months Ended
                                           June 24, 2007
                            ------------------------------------------
                                            Adjust-             As 
                              GAAP           ments           Adjusted
                            --------        --------         --------

 Product revenue            $103,459        $     --         $103,459
 Contract revenue              7,709              --            7,709
                            --------        --------         --------
 Total revenue               111,168              --          111,168
                                           
 Cost of product revenue      73,350          (3,541)(a)(b)    69,809
 Cost of contract revenue      6,073              --            6,073
                            --------        --------         --------
 Total cost of sales          79,423          (3,541)          75,882

 Gross margin                 31,745            3,541          35,286
 Gross margin percentage          29%                              32%

 Operating expenses:
 Research and development     14,564          (1,680)(a)(c)    12,884
 Sales, general and 
  administrative              15,471          (1,272)(a)       14,199
 Amortization of 
  acquisition related 
  intangibles                  3,664          (3,664)(c)           --
 Loss on disposal of 
  assets                       1,170              --            1,170
                            --------        --------         --------
 Total operating expenses     34,869          (6,616)          28,253

 Operating income             (3,124)         10,157            7,033

 Non-operating income:
 Gain (loss) on 
  investments in 
  securities                   7,822          (7,822)(d)           --
 Other non-operating 
  income                         244              --              244
 Net interest income           3,140              --            3,140
                            --------        --------         --------
 Income from continuing 
  operations before 
  income taxes                 8,082           2,335           10,417

 Income tax expense            1,566           1,323(e)         2,889
                            --------        --------         --------
 Net income from 
  continuing operations        6,516           1,012            7,528

 Loss from discontinued 
  operations, net of 
  related tax                    (83)             --              (83)
                            --------        --------         --------
 Net income                   $6,433          $1,012           $7,445
                            ========        ========         ========

 Earnings per diluted 
  share:
 From continuing 
  operations                $   0.08        $   0.01         $   0.09
 From discontinued 
  operations                $  (0.00)       $     --         $  (0.00)
                            --------        --------         --------
 From net income            $   0.08        $   0.01         $   0.09
                            ========        ========         ========

 Weighted average shares 
  of common stock 
  outstanding, basic          83,815              --           83,815

 Weighted average shares 
  of common stock 
  outstanding, diluted        84,929              --           84,929

                                        Three Months Ended
                                          June 25, 2006
                           ------------------------------------------
                                            Adjust-              As 
                             GAAP            ments            Adjusted
                           ---------       ---------        ---------
                                                           
 Product revenue           $  99,001       $      --        $  99,001
 Contract revenue              7,705              --            7,705
                           ---------       ---------        ---------
 Total revenue               106,706              --          106,706
                                                            
 Cost of product revenue      56,778          (1,242)(a)       55,536
 Cost of contract revenue      4,767              --            4,767
                           ---------       ---------        ---------
 Total cost of sales          61,545          (1,242)          60,303
                                                            
 Gross margin                 45,161           1,242           46,403
 Gross margin percentage          42%                             43%        
                                                            
 Operating expenses:                                        
 Research and development     13,961            (931)(a)       13,030
 Sales, general and                                         
  administrative              11,365          (1,137)(a)       10,228
 Amortization of                                            
  acquisition related                                       
  intangibles                     --              --(a)            --
 Loss on disposal of                                        
  assets                       1,513              --            1,513
                           ---------       ---------        ---------
 Total operating expenses     26,839          (2,068)          24,771
                                                             
 Operating income             18,322           3,310           21,632
                                                             
 Non-operating income:                                       
 Gain (loss) on                                              
  investments in                                             
  securities                    --                --         
 Other non-operating                                         
  income                           1              --                 1
 Net interest income           4,116              --             4,116
                           ---------       ---------        ----------
 Income from continuing                                      
  operations before                                          
  income taxes                22,439           3,310            25,749
                                                             
 Income tax expense           10,061          (1,740)(f)         8,321
                           ---------       ---------        ----------
 Net income from                                             
  continuing operations       12,378           5,050            17,428
                                                             
 Loss from discontinued                                      
  operations, net of                                         
  related tax                    866          (1,045)(g)          (179)
                           ---------       ---------         ---------
 Net income                $  13,244       $   4,005         $  17,249
                           =========       =========         =========
                                                             
 Earnings per diluted                                        
  share:                                                     
 From continuing                                             
  operations               $    0.16       $    0.06         $    0.22
 From discontinued                                           
  operations               $    0.01       $   (0.01)        $   (0.00)
                           ---------       ---------         ---------
 From net income           $    0.17       $    0.05         $    0.22
                           =========       =========         =========
                                                             
 Weighted average shares                                     
  of common stock                                            
  outstanding, basic          77,049              --            77,049
                                                             
 Weighted average shares                                     
  of common stock                                            
  outstanding, diluted        78,978              --            78,978

 (a) Non-cash stock-based compensation expense of $550,000 in costs
     of product revenue, $730,000 in research and development and
     $1.3 million in sale, general and administrative for the three
     months ended June 24, 2007 and $1.2 million in costs of product
     revenue, $931,000 in research and development and $1.1 million
     in sale, general and administrative for the three months ended
     June 25, 2006.

 (b) FAS 141 adjustment of $3.0 million related to valuation of
     inventory in connection with the purchase of COTCO.

 (c) IPR&D charge of $950,000 specifically related to the COTCO
     acquisition and amortization expense of $3.7 million recognized
     on intangible assets resulting from current year acquisitions.

 (d) Gain on the sale of 364,000 shares of Color Kinetics common stock.

 (e) Tax effects of $1.2 million for non-cash stock based
     compensation, $1.1 million related to current year acquisitions,
     $775,000 of tax benefit related to the release of valuation
     allowances on deferred tax assets related to Federal capital
     loss carry forwards and other year end provision adjustments.

 (f) Tax adjustments for non-cash stock based compensation that are
     offset by $1.8 million of additional tax expense related to
     investment in Color Kinetics and other end-of-year tax
     adjustments.

 (g) Year to date tax adjustment of $1.1 million to reclassify to
     discontinued operations certain tax benefits associated with the
     Cree Microwave shutdown.

The following is a reconciliation showing how Cree, Inc.'s year to date income statements for fiscal 2007 and 2006 would appear if they were adjusted for the items noted below.



                              CREE, INC.
       Reconciling Items to Twelve Months Financial Statements -
                           GAAP to Non-GAAP
               (in thousands, except per share amounts)
                              (Unaudited)

                                         Twelve Months Ended
                                          June 24, 2007
                           -------------------------------------------
                                           Adjust-               As 
                             GAAP          ments             Adjusted
                           ---------     ---------          ---------

 Product revenue           $ 364,718     $      --          $ 364,718
 Contract revenue             29,403            --             29,403
                           ---------     ---------          ---------
 Total revenue               394,121            --            394,121

 Cost of product revenue     237,125        (6,328)(a)(b)     230,797
 Cost of contract revenue     23,008            --             23,008
                           ---------     ---------          ---------
 Total cost of sales         260,133        (6,328)           253,805

 Gross margin                133,988         6,328            140,316
 Gross margin percentage          34%                              36%

 Operating expenses:
 Research and development     58,836        (4,286)(a)(c)      54,550
 Sales, general and 
  administrative              53,105        (5,047)(a)(c)      48,058
 Amortization of 
  acquisition related 
  intangibles                  4,192        (4,192)(c)             --
 Loss on disposal of assets     1,199           --              1,199
                            ---------    ---------          ---------
 Total operating expenses     117,332      (13,525)           103,807

 Operating income              16,656       19,853             36,509

 Non-operating income:
 Gain (loss) on investments 
  in securities               19,233      (19,233)(d)              --
 Other non-operating income      238            --                238
 Net interest income          14,984            --             14,984
                           ---------     ---------          ---------
 Income from continuing 
  operations before 
  income taxes                51,111           620             51,731

 Income tax expense              918        15,029(e)          15,947
                           ---------     ---------          ---------
 Net income from continuing 
  operations                  50,193       (14,409)            35,784

 Loss from discontinued 
  operations, net of 
  related tax                  7,141        (7,566)(f)           (425)
                           ---------     ---------          ---------
 Net income                $  57,334     $ (21,975)         $  35,359
                           =========     =========          =========

 Earnings per diluted 
  share:
 From continuing 
  operations               $    0.63     $   (0.19)         $    0.45
 From discontinued 
  operations               $    0.09     $   (0.10)         $   (0.01)
                           ---------     ---------          ---------
 From net income           $    0.72     $   (0.28)         $    0.44
                           =========     =========          =========

 Weighted average shares 
  of common stock 
  outstanding, basic          78,560            --             78,560

 Weighted average shares 
  of common stock 
  outstanding, diluted        79,496            --             79,496


                                         Twelve Months Ended
                                          June 25, 2006
                           ------------------------------------------
                                           Adjust-               As 
                             GAAP          ments             Adjusted
                           ---------     ---------          ---------

 Product revenue           $ 394,383     $      --          $ 394,383
 Contract revenue             28,569            --             28,569
                           ---------     ---------          ---------
 Total revenue               422,952            --            422,952

 Cost of product revenue     202,412        (4,330)(a)        198,082
 Cost of contract revenue     19,647            --             19,647
                           ---------     ---------          ---------
 Total cost of sales         222,059        (4,330)           217,729
                                                            
 Gross margin                200,893         4,330            205,223
 Gross margin percentage          47%                              49%         
                                                            
 Operating expenses:                                        
 Research and development     54,871        (4,089)(a)         50,782
 Sales, general and                                         
  administrative              44,760        (4,485)(a)         40,275
 Amortization of                                            
  acquisition related                                       
  intangibles                     --            --                 --
 Loss on disposal of assets    2,421            --              2,421
                           ---------     ---------          ---------
 Total operating expenses    102,052        (8,574)            93,478
                                                            
 Operating income             98,841        12,904            111,745
                                                            
 Non-operating income:                                      
 Gain (loss) on investments                                 
  in securities                  583          (583)                --
 Other non-operating income       46            --                 46
 Net interest income          12,893            --              12,893
                           ---------     ---------          ---------
 Income from continuing                                     
  operations before                                         
  income taxes               112,363        12,321            124,684
                                                            
 Income tax expense           32,404         8,279(g)          40,683
                           ---------     ---------          ---------
 Net income from continuing                                 
  operations                  79,959         4,042             84,001
                                                            
 Loss from discontinued                                     
  operations, net of                                        
  related tax                 (3,286)        2,460(h)             (826)
                           ---------     ---------          ---------
 Net income                $  76,673     $   6,502          $  83,175
                           =========     =========          =========
                                                            
 Earnings per diluted                                       
  share:                                                    
 From continuing                                            
  operations               $    1.02     $    0.05          $    1.07
 From discontinued                                          
  operations               $   (0.04)    $    0.03          $    (0.01)
                           ---------     ---------          ---------
 From net income           $    0.98     $    0.08          $    1.06
                           =========     =========          =========
                                                            
 Weighted average shares                                    
  of common stock                                           
  outstanding, basic          76,270          --               76,270
                                                            
 Weighted average shares                                    
  of common stock                                           
  outstanding, diluted        78,207          --               78,207
                                                            
                                                           
 (a) Non-cash stock-based compensation expense of $3.3 million in
     costs of product revenue, $3.4 million in research and
     development and $5.0 million in sale, general and administrative
     for the year ended June 24, 2007 and $4.3 million in costs of
     product revenue, $4.1 million in research and development and
     $4.5 million in sale, general and administrative for the year
     ended June 25, 2006.

 (b) FAS 141 adjustment of $3.0 million related to valuation of
     inventory in connection with the purchase of COTCO

 (c) IPR&D charge of $950,000 specifically related to the COTCO
     acquisition and amortization expense of $4.2 million recognized
     on intangible assets resulting from current year acquisitions.

 (d) Gain on the sale of 1,296,000 shares of Color Kinetics common
     stock.

 (e) Tax effects for non-cash stock based compensation, amortization
     of intangible assets, tax benefit related to the release of
     contingent tax reserves associated with the completion of our
     research and experimentation tax credit study, tax benefit
     related to the completion of Internal Revenue Service audits of
     fiscal 2003, 2004 and 2005 Federal tax returns, tax benefit of
     the release of valuation allowances on deferred tax assets
     related to Federal capital loss carry forwards and income tax
     return to provision adjustments associated with the filing of our
     fiscal 2006 federal tax returns.

 (f) Tax benefit related to the release of contingent tax reserves
     associated with the completion of Internal Revenue Service audits
     of fiscal 2003, 2004 and 2005 Federal tax returns.

 (g) Tax adjustments for non-cash stock-based compensation less the
     gain on sale of Color Kinetics stock. Also includes $3.2 million
     tax benefit related to investment in Color Kinetics and $1.2
     million of end-of-year and prior year tax adjustments.

 (h) Includes costs to terminate an operating lease in Sunnyvale, CA
     of $3.6 million, severance of $624,000, inventory write-down of
     $668,000 and fixed asset impairments of $303,000, net or related
     tax benefit.


            

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