/C O R R E C T I O N -- Law Enforcement Associates Corporation/

Date : 11/16/2006 @ 1:19PM
Source : PR Newswire
Stock : Law Enforcem Assoc (AID)
Quote : 0.2501  -0.0199 (-7.37%) @ 1:35PM
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/C O R R E C T I O N -- Law Enforcement Associates Corporation/

In the news release, Law Enforcement Associates (AMEX:AID) Reports Profitable Third Quarter and Nine-Month Financial Results, issued yesterday, Nov. 15, by Law Enforcement Associates Corporation over PR Newswire, we are advised by the company that the net income figures for the three- and nine-month periods, of $125,000 and $226,000, respectively, were incorrect. The actual net income figures were $102,000 and $203,000, respectively. The corrected consolidated statement of operations for both the three- and nine-month periods follow:

Law Enforcement Associates Corporation Consolidated Statement of Operations Three Months ended September 30, 2006 and September 30, 2005

Three-months Three-months ended ended September 30, September 30, 2006 2005 (Unaudited) (Unaudited)

Revenues $1,897,421 $2,661,642

Cost of goods sold 1,030,809 1,551,413

Gross profit 866,612 1,110,229

Research and development 17,400 67,721 Operating expenses 749,373 724,185

Total operating expenses 766,773 791,906

Net income before other income (expense) and provision for income taxes 99,839 318,323

Other income (expense) Gain (loss) on retirement of fixed assets -- (2,147) Interest (expense) (1,102) (3,113) Other (expense) -- (10,442)

Total other income (expense) (1,102) (15,702)

Net income before provision for income taxes 98,737 302,621

Provision for income taxes (benefit) (3,418) 118,000

Net income $102,155 $184,621 Net income per weighted average share, basic $0.00 $0.01 Weighted average number of shares 25,252,433 25,152,433

Law Enforcement Associates Corporation Consolidated Statement of Operations Nine Months ended September 30, 2006 and September 30, 2005

Nine-months Nine-months ended ended September 30, September 30, 2006 2005 (Unaudited) (Unaudited)

Revenues $5,579,012 $6,617,834

Cost of goods sold 3,206,926 4,059,523

Gross profit 2,372,086 2,558,311

Research and development 55,601 125,835 Operating expenses 2,044,786 2,361,194

Total operating expenses 2,100,387 2,487,029

Net income before other income (expense) and provision for income taxes 271,699 71,282

Other income (expense) Gain (loss) on retirement of fixed assets -- (5,774) Interest (expense) (6,376) (12,763) Other (expense) 4,298 (8,419)

Total other income (expense) (2,078) (26,956)

Net income before provision for income taxes 269,621 44,326

Provision for income taxes 66,126 17,000

Net income $203,495 $27,326 Net income per weighted average share, basic $0.01 $0.00 Weighted average number of shares 25,163,342 25,120,615

DATASOURCE: Law Enforcement Associates Corporation

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