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Winner Medical Reports Second Quarter Fiscal 2011 Results

Wednesday, May 11, 2011 General News J E 4
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Winner Medical Group Inc.

Non-GAAP Reconciliation

Three Months endedMarch 31

Six Months endedMarch 31

2011

2010

2011

2010

US$

US$

US$

US$

Net income attributable to Winner Medical Group Inc. (GAAP)

2,235,937

2,676,538

5,564,181

6,597,249

Share-based compensation                            

244,955

244,215

526,261

547,118

Realized Loss on Commodity Financial Instruments

1,340,726

-

1,495,719

-

Adjusted net income attributable to Winner Medical Group Inc. (Non-GAAP)

3,821,618

2,920,753

7,586,161

7,144,367

Earnings per share (GAAP)

   - Basic        

0.09

0.12

0.23

0.29

   - Diluted                  

0.09

0.12

0.23

0.29

Adjusted earnings per share (Non-GAAP)

   - Basic              

0.16

0.13

0.31

0.32

   - Diluted                

0.16

0.13

0.31

0.32

Weighted average ordinary shares outstanding

   - Basic            

24,130,247

22,363,740

24,123,266

22,363,740

   - Diluted          

24,533,132

22,805,030

24,534,405

22,639,131

Three Months endedMarch 31

Six Months endedMarch 31

2011

2010

2011

2010

US$

US$

US$

US$

Selling, general and administrative expenses (GAAP)

5,801,733

4,139,926

11,857,799

9,463,646

Share-based compensation      

244,955

244,215

526,261

547,118

Adjusted selling, general and administrative expenses (Non-GAAP)

5,556,778

3,895,711

11,331,538

8,916,528

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