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American Medical Alert Corporation Reports First Quarter 2007 Results.


OCEANSIDE, N.Y. -- American Medical Alert Corp. (NASDAQ NASDAQ
 in full National Association of Securities Dealers Automated Quotations

U.S. market for over-the-counter securities. Established in 1971 by the National Association of Securities Dealers (NASD), NASDAQ is an automated quotation system that reports on
: AMAC AMAC Adults Molested As Children
AMAC Assistance to Mine-Affected Communities
AMAC Aircraft Monitor And Control
AMAC Approximate Message Authentication Code
AMAC American Military Arms Corporation
AMAC Asset Management Assistance Center
) a provider of healthcare communication services and advanced telehealth monitoring technologies, today announced operating results for the quarter ended March 31, 2007.

Revenues for the quarter ended March 31, 2007, consisting primarily of monthly recurring revenues (MRR MRR Model Railroader Magazine
MRR Master Resale Rights
MRR Maximum Rock'n'Roll (print zine)
MRR Material Removal Rate
MRR Monthly Recurring Revenue
MRR Mean Reciprocal Rank
MRR Mark Release Recapture
), increased 21.7% to $8,702,836 as compared to $7,150,211 for the same period in 2006. Net income for the quarter ended March 31, 2007 increased 31.1% to $366,708 or $0.04 per diluted share compared to $279,767 or $0.03 per diluted share for the same period in 2006. Net Income for the trailing twelve months In commerce, the trailing twelve months (TTM) is a moving measurement (for example, an average or a sum) over the 12 previous months, using the most recent data available.

Also sometimes known as last twelve months (LTM).
 ended March 31, 2007 and 2006 was $1,349,470 and $985,704, respectively.

Earnings before interest, taxes and depreciation EBITD is an initialism or acronym for Earnings Before Interest, Taxes and Depreciation. See EBITDA.

Some people find it useful to know this value for a business.
 and amortization ("EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) A metric used to show a company's profitability, but not its cash flow. EBITDA became popular in the 1980s to show the potential profitability of leveraged buyouts, but has become ") for the quarter ended March 31, 2007 increased 27.4% to $1,730,682 as compared to $1,358,855 for the same period in 2006. EBITDA for the trailing twelve months ended March 31, 2007 and 2006 was $6,413,231 and $5,108,358, respectively, a 25.5% increase.

Jack Rhian, AMAC's Chief Executive Officer and President, commented: "AMAC's management team's strategy for the remainder of 2007 is to capitalize on the significant developments in its PERS a. 1. Light blue; grayish blue; - a term applied to different shades at different periods.  business and work on operational efficiencies in its fast growing TBCS TBCS The Bear Creek School
TBCS The Best Case Scenario
TBCS Tampa Bay Club Sport
TBCS Traverse Bay Community School (Michigan)
TBCS Thread-Based Composite System
TBCS Tabora Beekeepers' Co-operative Society (Tanzania) 
 segment. With respect to the Company's HSMS HSMS Hazardous Substance Management System
HSMS Hierarchical Storage Management System
HSMS High Speed Messaging Service (semiconductor equipment communications standard; associated with GEM/SECS)
HSMS Hierarchical Storage Management Software
 division, management continues to prepare to execute on the recently announced national rollout of the Walgreen's sponsored PERS program. This program, if successful, has the potential to materially increase the Company's overall PERS subscriber base and bring unprecedented exposure of the Company's portfolio of healthcare communications products and services. While we recognize that this program will require certain short term investment in marketing support and personnel, we are confident the investment will substantially enhance AMAC's asset value. In addition to this new Walgreen's sponsored direct to consumer program, management is also pursuing other internally driven, traditional business to business marketing efforts. Concurrently, the TBCS division is focused on increasing top line revenue through internally driven marketing initiatives including our "Daytime Services" and "PhoneScreen" offerings. Simultaneously, we are focused on working to decrease the cost of labor which is the single largest component of this division's cost structure. We are encouraged by the progress of our business plan during the first quarter of 2007, and our ability to conduct these activities while improving upon our top line growth and bottom line profitability."

Webcast information

The Company invites investors and others to listen to the earnings conference call live over the Internet or by dial in on Tuesday, May 15, 2007 at 10:00 a.m. Eastern Time.
[TABLE OMITTED]


About American Medical Alert Corp.

AMAC is a healthcare communications company dedicated to the provision of support services support services Psychology Non-health care-related ancillary services–eg, transportation, financial aid, support groups, homemaker services, respite services, and other services  to the healthcare community. AMAC's product and service portfolio includes Personal Emergency Response Systems (PERS) and emergency response monitoring, electronic medication reminder devices, disease management monitoring appliances and healthcare communication solutions services. AMAC operates eight communication centers under local trade names: HLINK OnCall, Long Island City, NY, North Shore TAS TAS
abbr.
1. telephone answering system

2. true airspeed
, Port Jefferson, NY, Live Message America, Audubon, NJ, ACT Teleservice, Newington, CT and Springfield, MA, MD OnCall, Cranston RI and Capitol Medical Bureau Rockville, MD, American MediConnect and Phone Screen Chicago, IL to support the delivery of high quality, healthcare communications.

Use of Non-GAAP Financial Information

In addition to the results reported in accordance with accounting principles generally accepted in the United States ("GAAP GAAP

See: Generally Accepted Accounting Principles


GAAP

See generally accepted accounting principles (GAAP).
") included in this press release, the Company has provided information regarding certain non-GAAP financial measure. This measure is "earnings before interest, taxes and depreciation and amortization ("EBITDA")". Such information is reconciled to its closest GAAP measure in accordance with the Securities and Exchange Commission rules Securities and Exchange Commission Rules

Rules enacted by the SEC to assist in the regulation of US financial markets.
 and is included in the attached supplemental data.

Management believes that the non-GAAP financial measure used in this press release is useful to both management and investors in their analysis of the Company's financial position and results of operations. Management believes that EBITDA is a useful measure of the Company's financial performance as it is an indicator of the Company's ability to generate cash flow to make acquisitions, reinvest in new telehealth products and liquidate liabilities. Management also uses EBITDA for planning purposes to determine appropriate levels of operating and capital investments.

EBITDA is a non-GAAP financial measure and although management and some members of the investment community utilize it to measure financial performance, EBITDA should not be viewed as a substitute for financial data prepared in accordance with GAAP or as a measure of profitability. Additionally, the non-GAAP financial measure as presented by AMAC may not be comparable to similarly titled measures reported by other companies.

Forward Looking Statements

This press release contains forward-looking statements that involve a number of risks and uncertainties. Forward-looking statements may be identified by the use of forward-looking terminology such as "may," "will," "expect," "believe," "estimate," "anticipate," "continue," or similar terms, variations of those terms or the negative of those terms. Important factors that could cause actual results to differ materially from those indicated by such forward-looking statements are set forth in the Company's filings with the Securities and Exchange Commission (SEC), including the Company's Annual Report on Form 10-K Form 10-K

A report required by the SEC from exchange-listed companies that provides for annual disclosure of certain financial information.


Form 10-K

See 10-K.
, the Company's Quarterly Reports on Forms 10-Q, and other filings and releases. These include uncertainties relating to government regulation, technological changes, costs relating to ongoing FCC (1) (Federal Communications Commission, Washington, DC, www.fcc.gov) The U.S. government agency that regulates interstate and international communications including wire, cable, radio, TV and satellite. The FCC was created under the U.S.  remediation efforts, our expansion plans, our contract with the City of New York New York, state, United States
New York, Middle Atlantic state of the United States. It is bordered by Vermont, Massachusetts, Connecticut, and the Atlantic Ocean (E), New Jersey and Pennsylvania (S), Lakes Erie and Ontario and the Canadian province of
 and product liability risks.

Statements of income for the three months ended March 31, 2007 and 2006 and balance sheets as of March 31, 2007 and December 31, 2006 are attached.
[TABLE OMITTED]


Earnings before interest, taxes and depreciation and amortization for the three months and trailing twelve months ended March 31, 2007 and 2006.
[TABLE OMITTED]
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Publication:Business Wire
Article Type:Financial report
Date:May 14, 2007
Words:966
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