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Cyberonics Reports Operating Profit for Third Quarter FY08 and Announces Share Repurchase Program
Date:2/20/2008

g the previously disclosed private litigation); uncertainties associated with stockholder litigation; and other risks detailed from time to time in our filings with the Securities and Exchange Commission (SEC). For a detailed discussion of these and other cautionary statements, please refer to our most recent filings with the SEC, including our Annual Report on Form 10-K for the fiscal year ended April 27, 2007.

Contact information

Greg Browne, CFO

Cyberonics, Inc.

100 Cyberonics Blvd.

Houston, TX 77058

Main: (281) 228-7262

Fax: (281) 218-9332

ir@cyberonics.com

CYBERONICS, INC. AND SUBSIDIARY

CONDENSED CONSOLIDATED BALANCE SHEETS

January 25, 2008 April 27, 2007

(Unaudited)

ASSETS

Current Assets:

Cash and cash equivalents $89,921,805 $84,804,876

Restricted cash 1,000,000 1,000,000

Accounts receivable, net of allowances

of $234,005 and $308,083, respectively 18,572,003 18,914,206

Inventories 14,641,064 17,580,830

Other current assets 2,738,241 3,127,345

Total Current Assets 126,873,113 125,427,257

Property and equipment, net of accumulated

depreciation of $20,509,982 and

$19,606,513, respectively 5,940,715 8,028,037

Other assets 3,417,964 4,189,589

Total Assets $136,231,792 $137,644,883

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current Liabilities:

Line of credit $-- $7,
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SOURCE Cyberonics, Inc.
Copyright©2008 PR Newswire.
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