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The following is an excerpt from a 10-K SEC Filing, filed by SOMANETICS CORP on 2/5/1997.

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Note 7 of Notes to Financial Statements included in Item 8 of this Report.

The foregoing factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Personnel

The Company reduced its workforce from 54 employees to 30 as of January 1994. The Company had 16 employees as of May 31, 1996 and has hired 21 additional employees and four consultants through January 17, 1997. The Company expects to hire two additional employees in Sales and Marketing before the end of the first fiscal quarter of 1997 and expects to hire 11 additional employees in fiscal 1997 (one in Management, two in Administration, four more in Sales and Marketing, one in Medical Affairs, one in Quality Control, one in Manufacturing, and one in Service). The Company expects to incur these expenses before

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receiving substantially increased proceeds from sales of its products, and such expenses will continue even if revenues do not increase. Therefore, in the short-run, they are expected to increase the Company's net losses. As of January 17, 1997, the Company had 37 employees and four consultants.

Effective November 4, 1996, Gary D. Lewis resigned as a director of the Company. The size of the Board was reduced to four members, and Bruce J. Barrett was changed from a Class II director to a Class III director to make the number of directors in each class as nearly equal as possible. Mr. Barrett will now serve until the 1998 Annual Meeting of Shareholders and until his successor is duly elected and qualified, or until his earlier death, resignation or removal. On November 6, 1996, Gary D. Lewis paid the Company $175,000 (the outstanding principal amount of the loan at the time) in full satisfaction of all of his obligations under the loan made by the Company to him on February 1, 1993, and the Company discharged the second mortgage and released the security interests securing the loan and wrote off approximately $29,750 of accrued interest with respect to that loan.

Effective December 26, 1995, Larry Layman II resigned as the Company's Vice President, Sales and Marketing. Effective December 1, 1996, the Board of Directors approved an increase in Raymond W. Gunn's base salary to $110,250, and the extension of Mr. Gunn's employment agreement through November 30, 1997.

In light of the lack of 1995 bonuses, lack of increases in 1996 salaries and lack of a 1996 bonus plan, and to facilitate the retention of the Company's employees and to align their interests with the interests of the Company's shareholders, in December 1995, in exchange for the cancellation of certain outstanding stock options, most of which were granted subject to shareholder approval, the Company granted stock options to purchase an aggregate of 689,000 Common Shares (most of which were granted independent of the Company's stock option plans and none of which was granted subject to shareholder approval) to each then current employee of the Company and two advisors to the Company, including options to purchase 165,000, 150,000 and 50,000 Common Shares granted to Messrs. Barrett, Gunn and Layman, respectively, the Company's then current President and Chief Executive Officer, Executive Vice President and Chief Financial Officer, and Vice President, Sales and Marketing, respectively.

Except for the options granted to officers, the new options cover the same number of shares and are subject to substantially the same terms and conditions as the options previously granted to such persons under the 1991 Incentive Stock Option Plan (the "Plan"), except that (i) the exercise price of the new options is the fair market value of the Company's Common Shares as of the date of grant ($0.50 a share), (ii) the new options become exercisable in one-fourth cumulative annual increments beginning December 22, 1996 and expire December 22, 2005, and (iii) the new options are not subject to shareholder approval. The new options granted to officers are the same as those granted to other persons, except that (i) the exercise price of the new options granted to officers is the same as the exercise price of their cancelled options ($1.3125 a share), and (ii) the new options granted to the officers become exercisable at the same times as the cancelled options: one-fourth cumulative annual increments beginning March 13, 1996.

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In addition, in December 1995 and January 1996, the Company granted options to purchase an additional 624,850 Common Shares (most of which were granted independent of the Company's stock option plans) to officers and employees of, and advisors to, the Company, including options to purchase 267,000 and 141,000 Common Shares granted to Messrs. Barrett and Gunn, respectively.

Pursuant to an amended agreement with Rauscher Pierce & Clark, Inc. and Rauscher Pierce & Clark Limited (collectively, the "Placement Agent") in connection with the April 2, 1996 Regulation S offering, the Company agreed to permit a person designated by the Placement Agent to attend meetings of the Company's Board of Directors until the 1998 Annual Meeting of Shareholders and to participate in discussions at such meetings. The Placement Agent designated Mr. Alan Nash as the designee.

Facilities

The Company leases approximately 23,000 square feet of office, assembly and warehouse space in a stand-alone building in Troy, Michigan. On July 22, 1994, the Company extended the lease on its office, assembly and warehouse space through December 1997. The minimum lease payments as of November 30, 1996 through the end of the extended lease, including the option period, is $199,000, excluding other occupancy costs. The Company believes that, depending on sales of the Cerebral Oximeter, its current facility is more than suitable and adequate for its current needs, including assembly of the Cerebral Oximeter by the Company and conducting Company operations in compliance with prescribed FDA/GMP guidelines, and will allow for substantial expansion of the Company's business and number of employees. The Company is subleasing a portion of its warehouse space on a month-to-month basis for $2,700 per month.

FINANCIAL INFORMATION ABOUT INDUSTRY SEGMENTS

The Company's business consists of a single industry segment.

NARRATIVE DESCRIPTION OF BUSINESS

INVOS TECHNOLOGY:

Optical Spectroscopy

The Company's technology relies primarily on the physics of optical spectroscopy, which is the interpretation of the interaction between matter and light. Spectrometers and spectrophotometers function primarily by shining light through matter and measuring the extent to which such light is transmitted through, or scattered or absorbed by, matter. Doctors and scientists can use spectrophotometers to determine the concentrations, or relative concentrations, of substances. These devices measure the relative intensities of predetermined wavelengths of light received by light sensors in the device after being transmitted into a substance (using a sufficient number of wavelengths).

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The atoms in a molecule in a particular substance vibrate at unique frequencies. Only light waves that match a particular molecule's vibrational frequency are absorbed by the molecule, and such absorption occurs in characteristic and predictable ways. Devices using spectrophotometers can measure the reaction of light to vibrating molecules and allow doctors to draw specific conclusions based on the measured reaction. The absorption, transmission and scattering data become much more difficult to evaluate with human tissue containing numerous molecules. Analysis of human tissue, therefore, requires more sophisticated empirical methods.

Doctors have been able to examine human blood and tissue using optical spectroscopy. Although most human tissue is opaque to ordinary light, certain wavelengths penetrate tissue more easily than others. Therefore, by shining light of appropriate wavelengths into the body and measuring its transmission, scattering and absorption, or a combination, doctors can obtain information about the molecules existing within the matter under scrutiny. Optical spectroscopy was first used clinically in the 1940s at the Sloan-Kettering Institute for cancer research. Currently, the pulse oximeter, for example, a commercially available device, uses optical spectroscopy to determine the oxygen saturation of the blood in the arteries in peripheral tissue, such as in a finger or an earlobe. By identifying the hemoglobin molecules and the oxygenated hemoglobin molecules and measuring the relative amount of such molecules, oxygen saturation of hemoglobin can be measured.

INVOS Technology

INVOS technology also measures the composition of substances by detecting the effect they have on particular wavelengths of light. INVOS transmits low-intensity visible and near infrared light through a portion of the body and detects the manner in which the molecules of the exposed substance interact with light at specific wavelengths. INVOS detects this interaction by measuring the intensity of the various wavelengths of light received by light sensors.

The use of optical spectroscopy in vivo (in the body) has not generally been useful when the substances to be measured were surrounded by, were behind, or were near bones, muscle or other tissue, because the transmission, scattering and absorption of the transmitted light produces extraneous data that interferes with analysis of the data from the area being examined. Differences in skin pigment also affect results. The Company has developed a method of reducing the effect on the measurements of extraneous spectroscopic data caused by surrounding bone, muscle and other tissue. This method allows data to be gathered from areas of the body which could not previously be analyzed using spectroscopy. The Company and independent researchers have demonstrated that visible and near infrared light are able to penetrate brain tissue. The INVOS technology has been shown to measure the presence of certain substances in the brain. Now that the Company has FDA 510(k) clearance, the Company expects to focus its efforts on developing extensions of the Cerebral Oximeter for use on children and newborns and enhancements to the Cerebral Oximeter. The Company also intends to explore other applications of its INVOS technology and related technologies. As described above under the caption "RECENT DEVELOPMENTS - PRODUCTS AND MARKETING", the

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Company has entered into a Consulting Order with NeuroPhysics Corporation pursuant to which the Company is supporting NeuroPhysics' research into the feasibility and development of prototypes of four new products.

The Company believes that this INVOS technology will enable it to develop products which safely provide primary information about the patient's physiology and metabolism without invading the patient's body, without ionization (which occurs when x-rays are used and may be dangerous in some instances) and without the often expensive and time-consuming delays involved in laboratory analysis.

CEREBRAL OXIMETER:

INVOS Cerebral Oximeter Technology

Hypoxia (insufficiency of oxygen delivery) is a common mechanism for the eventual adverse outcome for many surgical procedures. Additional patients experience permanent brain damage. Studies suggest that insufficiency of oxygen delivery to the brain is a frequent cause of these problems.

In major complex surgical procedures, especially major neurological, cardiac and vascular repairs, low blood flow or pressure may be induced or may occur, which can have detrimental effects on blood oxygen saturation in the brain. Immediate information concerning brain oxygen saturation changes would help the anesthesiologist and surgeons take appropriate corrective action through the introduction of medications, anesthetic agents or mechanical intervention. However, because of the unconscious state of the patient, an anesthesiologist is unable to observe ordinary physical responses to make a determination. Because of the short period of time that the brain is able to survive without sufficient oxygen, immediate, accurate information is of vital importance to the anesthesiologist. Currently, several different diagnostic methods are used to detect blood oxygen levels or inadequate oxygen delivery.

The brain is the human organ least tolerant of oxygen deprivation. Without oxygen, brain cells die within a few minutes and are not replaced, potentially resulting in paralysis, severe and complex disabilities or death. Within minutes of oxygen deprivation, irreversible brain damage may occur.

Oxygen molecules are carried to the brain by hemoglobin molecules contained in the blood. Hemoglobin, passing through the lungs, bonds with oxygen and is pumped by the heart through arteries and capillaries to the brain. Brain cells extract the oxygen and the blood carries away carbon dioxide through the capillaries and veins back to the lungs. Oxygen saturation is the term that describes the percentage of hemoglobin molecules contained in a given amount of blood which are bound to oxygen molecules. By measuring the effect on specific wavelengths of light caused by oxygenated hemoglobin contained in blood in the region of the brain being monitored, the Cerebral Oximeter can monitor changes in the approximate oxygen saturation of the hemoglobin in the area of the brain being monitored.

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The light from the Cerebral Oximeter's sensor is able to penetrate the patient's brain, and monitor changes in the approximate oxygen saturation of the hemoglobin contained in the blood vessels inside the brain in the region under examination. The information received from the sensor is transmitted to the Cerebral Oximeter's computer which, through a series of calculations, is able to reduce the influence on the light caused by extraneous tissue, such as the skin, muscle and skull of the patient.

The Cerebral Oximeter monitors changes in the approximate oxygen saturation in all blood vessels in the region being monitored. Under normal circumstances, in the head, these blood vessels consist of approximately (by volume) 75% of veins, 20% of arteries and 5% of capillaries. Thus, the Cerebral Oximeter's measurement is dominated by the blood in the veins. Regional oxygen saturation of the predominantly venous blood in the blood vessels in and supplying the brain is most helpful because such information is a direct indicator of insufficient blood or oxygen supply or high brain oxygen consumption. Devices such as pulse oximeters only determine the oxygen saturation of blood in the arteries in a particular portion of the body, not necessarily the adequacy of oxygen delivery to the brain or other portions of the body.

The Cerebral Oximeter

The Cerebral Oximeter is a compact, portable monitor measuring 12 inches wide, 6 inches high and 13 inches deep and weighing approximately 15 pounds. It consists of a small disposable sensor which transmits and receives light, connected to a computer which analyzes the data and a monitor to display and print the results. The Cerebral Oximeter can be placed at a patient's bedside in the operating room, recovery room, emergency room or intensive care units.

After being adhered to a patient's forehead, the sensor continuously sends predetermined wavelengths of low-intensity near infrared and visible light into the patient's head through the scalp, muscle and bone into the brain tissue. The Cerebral Oximeter then measures and analyzes the intensity of the light scattered by the blood and tissue in the area being monitored and received by the sensor. After analysis by the Cerebral Oximeter's internal computer, a digital display provides a continuous reading of the changes in the approximate regional brain oxygen saturation in the area being monitored.

The Cerebral Oximeter may be used by physicians on patients who have a risk of inadequate oxygen delivery to the brain and who are located in any critical care areas of the hospital, including the emergency room or intensive care units on patients with head injuries or strokes. In the operating room, the Cerebral Oximeter may be used on patients having brain and other surgeries involving risk of inadequate oxygen delivery or decreases in blood flow, such as any heart surgery, transplant surgery or surgeries involving major blood vessels, such as a carotid endarterectomy, which is the removal of blockage in the carotid artery.

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Existing Diagnostic Methods

The neurological exam is the generally used method for evaluating the brain. The patient is tested for signs of brain damage by testing limb strength, limb sensation, patient orientation, speech, response to commands, and the functioning of eyes and pupils. The neurological exam measures only manifestations of injuries and cannot be performed on unconscious patients. Skin color is also a commonly used method for determining whether sufficient oxygen is reaching various body parts.

Pulse oximetry is currently the standard method used by anesthesiologists during surgery to monitor arterial hemoglobin oxygen saturation. The pulse oximeter uses near infrared spectroscopy, similar to that used by the Cerebral Oximeter, to measure the oxygen saturation in the arteries in peripheral tissue, typically a finger or an earlobe. The technique distinguishes between blood and other extraneous tissue such as bone and muscle by using the pulsation of arterial blood. The effectiveness of pulse oximetry is dependent upon the strong pulse of the patient. In addition, the technique measures the oxygen saturation of blood in the arteries in a particular portion of the body, not necessarily the adequacy of oxygen delivery to other portions of the body.

With Invasive Jugular Bulb Catheter Monitoring, blood is drawn from a patient's jugular vein, and the oxygen content, acidity and other blood gases are analyzed directly from the removed blood. By analyzing venous blood, this method provides information about the adequacy of oxygen delivery to the brain. However, the procedure is able to provide information only for the point in time at which the blood is removed from the vein and it is invasive, in that blood must be removed from a vein in the neck near the base of the brain. It measures global saturation of the venous blood in the brain, not regional saturation.

Transcranial doppler (TCD) is a relatively new modality for measuring cranial hemodynamics during carotid surgery. One or two transducers are placed temporally, just in front of the ear and focused on the middle cerebral artery. Doppler ultrasound bounces high frequency sound waves off the blood flowing toward the transducer giving a relative read-out of "flow-velocity". Assuming the artery does not change diameter and the transducer is not moved during the case, relative changes in hemodynamics can be detected as well as emboli moving down the vessel. TCD cannot be used in 5-10% of the population where the temporal bone is too thick; additionally, TCD is technically difficult during carotid surgery.

Surgeons may also monitor brain function, typically during procedures in which oxygen delivery to the brain is threatened, by using an Electroencephalogram ("EEG"). It measures neural activity directly, which can be affected by anesthetic agents or by decreased oxygen supply. However, EEG may be ineffective in any procedure involving suppressed neural activity, such as operations involving deep anesthesia or induced hypothermia (lowered body temperature), such as organ transplants.

Several different imaging techniques, such as CAT scan, Magnetic Resonance Imaging, Positron Emission Tomography and Single Photon Emission Computerized Tomography, may also be used to measure brain condition or activity. However, these are generally expensive procedures which may only be performed in dedicated facilities. They are generally used as

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diagnostic tests to detect anatomical abnormalities, such as tumors or blood clots, or cellular metabolism or blood flow. They would not currently appear to be practical for generating continuous measurements or for use in an operating room or for patient monitoring.

Less frequently, physicians may use Intracranial Pressure monitoring to monitor the pressure inside the patient's skull. This invasive monitor involves the placement of a sensor in the intracranial space through a drilled hole. There, it measures the pressure on the brain which may increase as a secondary effect of certain brain damage or head injuries.

Measurement of carbon dioxide in the expired gas of patients under anesthesia can provide an early indication of a ventilation problem, which may result in an oxygen delivery problem. However, a low blood oxygen level, including a low blood oxygen level in the brain, may not be associated with an abnormal carbon dioxide level.

The Cerebral Oximeter is noninvasive, generates no ionizing radiation and produces no known hazardous effects. The Company believes that it can provide physicians with continuous information concerning changes in the approximate oxygen saturation of the hemoglobin in the blood in specific regions of the brain. It is portable and it should be an inexpensive alternative to the above diagnostic methods. Unlike pulse oximetry, a standard of care in anesthesia which derives its measurement from pulsating arterial blood, the Cerebral Oximeter is not dependent on a pulsatile flow to function. The measurement provided by the Cerebral Oximeter is a combination of arterial, venous and capillary oxygenation.

The Cerebral Oximeter is intended to provide surgeons, anesthesiologists, and other medical professionals with a patient safety monitor to identify immediately adult brain oxygen imbalances and to further serve as a tool to guide therapeutic interventions, which could affect brain oxygen supply and demand.

The data from the Cerebral Oximeter, however, may be adversely affected by the following: (i) major changes in the ratio of arterial to venous blood vessel volume, (ii) major changes in blood volume or hematocrit (the ratio of volume of red blood cells to volume of whole blood), (iii) excessive ambient light,
(iv) electrical interference, (v) the presence of dyshemoglobins (hemoglobin molecules that do not release their oxygen), (vi) dyes in the blood, and (vii) placing the SomaSensor over sinus cavities, tumors, swelling containing blood or other anomalies.

Development of the Cerebral Oximeter

In 1982, the Company commenced research and development efforts with respect to INVOS technology in connection with the development of a spectroscopic instrument for the measurement of breast tissue abnormalities. The Somanetics INVOS 2100 System (the "INVOS 2100") used the same INVOS technology as the Cerebral Oximeter. By transmitting low-intensity visible and near-infrared light through a woman's breast and measuring the effects the breast tissue had on the light, the INVOS 2100 could be used to analyze certain compositional and physiological properties of the breast. The measurements were analyzed to estimate the risk of a patient developing breast cancer. The INVOS 2100 gathered information

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concerning glandular, fibrous and fatty tissue as well as hemoglobin and extracellular water. Subsequently, the Company commenced investigations with respect to the application of INVOS technology to the measurement of changes in cellular metabolism in the brain. The INVOS 2100 drew conclusions concerning a condition or risk based upon measurements of several elements. The Cerebral Oximeter monitors changes in one element, oxyhemoglobin, or brain oxygen saturation, directly. Accordingly, the Company believed that it could demonstrate more easily the effectiveness of the Cerebral Oximeter to potential customers. Early studies conducted in conjunction with the Henry Ford Neurosurgical Institute, Detroit, Michigan, demonstrated the ability of the Company's INVOS technology to make certain measurements which were highly correlated to controlled changes in animal brain cell metabolism.

In 1988, the Company began clinical studies of the Cerebral Oximeter on human patients in operating rooms, emergency rooms and intensive care units at Henry Ford Hospital, Detroit, and later at Bowman Gray School of Medicine, North Carolina, and Mount Sinai Medical Center, New York. On June 6, 1996, the Company received clearance from the FDA to market the Cerebral Oximeter in the United States. The Company continues to sponsor clinical research for marketing purposes. The research consists primarily of comparing the measurements obtained from the Cerebral Oximeter to the data obtained from existing diagnostic methods, including EEG, Transcranial Doppler and Invasive Jugular Bulb Catheter Monitoring. There can be no assurance that hospitals will buy it in sufficient quantities to support the Company's operations.

MARKETING

The Company sells the Cerebral Oximeter through its sales and marketing employees and independent specialty distributors to hospitals for use on patients with head trauma or cerebral vascular disease, or at risk of brain hypoxia (insufficiency of oxygen delivery) or ischemia (tissue oxygen starvation due to the obstruction of the inflow of arterial blood), in any critical care areas of the hospital, including the operating room, recovery room, intensive care units and emergency care room. Purchasers of the Cerebral Oximeter will also be required to purchase disposable sensors on a regular basis. The sensor may only be used once because its effectiveness is not warranted by the Company after one use and because the sensor may become contaminated after one use.

The Company did not have any backlog of firm orders as of January 17, 1997. The Company has been able to fill its firm orders within days of their receipt. The Company does not believe that its current backlog is necessarily indicative of trends in its business, especially because the Company is in the development stage and did not regain its FDA 510(k) clearance until June 1996.

For a description of the current status of the Company's marketing efforts, see "Recent Developments - Products and Marketing".

The Company has engaged distributors for some new markets cleared for distribution and replaced some distributors that terminated their distribution agreements. On March 15, 1995,

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the Company announced the engagement of Baxter Limited as its exclusive distributor in Japan. On April 10, 1995, the Company received its license from the Japanese Ministry of Health and Welfare to market its product in Japan. In September 1996, the Company entered into a Master Distributor Agreement with MedLink Europe, an operational services company located in Amsterdam, with offices in other parts of Europe. MedLink helps U.S.-based companies execute their marketing activities throughout Europe, and is expected to provide the Company with sales and marketing support as well as distribution, customer service and technical product advice. In January 1994, the sales and marketing staff was reduced from 12 to 5 as a result of the FDA's rescission of the Company's 510(k). As of January 17, 1997, there were 18 employees and one consultant in the sales and marketing department, with two more budgeted to be hired in the first fiscal quarter of 1997 and four more budgeted to be hired during the remainder of fiscal 1997.

As of January 17, 1997, the Company had entered into distribution agreements with 26 international specialty medical dealers, covering 74 countries outside the United States. Seven of these countries require the Company to comply with additional regulatory requirements prior to sale. During fiscal 1996, the Company sold its products to 14 of its international distributors. The Company has granted extended payment terms to some of its international distributors.

For a description of the restructuring of the Company's United States distribution, see "Recent Developments - Products and Marketing."

The Company's distributors also distribute other products, some of which may compete with the Company's products or may provide greater revenues to the distributor than are provided by the Company. There can be no assurance that the Company will be able to replace distributors desiring to terminate their distribution agreements, engage distributors in additional territories, or retain its existing distributors, or that existing distributors will not incur conflicting obligations before, and will remain motivated until, the Company begins commercial shipments in the territories served by such distributors. With the June 1996 FDA 510(k) clearance, the Company intends to devote its sales efforts equally between the United States and foreign markets.

The Company sells the Cerebral Oximeter primarily to neuro anesthesiologists, cardiothoracic and vascular surgeons, anesthesiologists and neurosurgeons in hospitals. The Company believes that neuro anesthesiologists, cardiothoracic and vascular surgeons, anesthesiologists and neurosurgeons are the most sensitive to cerebral vascular disease and the prevention of ischemic and hypoxic events. The Company's strategy is to attempt to establish the efficacy of the Cerebral Oximeter and related disposable SomaSensor through publication of peer reviewed papers and through its clinical research program. In addition, the Company's independent distributors and direct sales personnel are expected to contact leading neuro anesthesiologists, cardiothoracic and vascular surgeons, anesthesiologists, neurosurgeons, critical care physicians and others who might use the product at teaching institutions and private hospitals. The Company and its distributors have initially concentrated on sales to the major teaching hospitals in selected foreign markets in which the Company has commenced commercial sales and the 2,000 largest United States hospitals and on the use of the Cerebral Oximeter in operating rooms at teaching hospitals, departments of the hospitals, universities,

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clinics and leading health institutions. Later, marketing efforts are expected to expand to (i) major teaching hospitals in other foreign markets, and (ii) smaller hospitals and the use of the Cerebral Oximeter in the recovery room or post anesthesia care unit ("PACU"), intensive care unit ("ICU"), and emergency room ("ER").

The Company has also attended and plans to attend market specific trade shows in order to introduce and promote its Cerebral Oximeter and to meet persons with an interest in submitting peer reviewed papers to appropriate anesthesia and neurological publications and to major national meetings. A total of 30 presentations concerning the Cerebral Oximeter were presented to 20 meetings in fiscal year 1996, and 13 peer-reviewed articles mentioning the Cerebral Oximeter were published. While the Company believes favorable peer review is a key element to a product's success in the medical equipment industry, there can be no assurance that additional papers will be submitted or that any such papers will accomplish the Company's objectives. While the other publications in fiscal 1996 have been generally favorable, some researchers have published adverse results after using the product beyond its indicated use. There can be no assurance that these publications, the Company's financial condition and the FDA's rescission of the Company's 510(k) clearance for the Cerebral Oximeter will not adversely affect the Company's reputation or its ability to market and sell its device.

The Company also intends to use its clinical trial relationships to help identify and develop additional products. Now that the Company has FDA 510(k) clearance, the Company expects to focus its efforts on developing extensions of the Cerebral Oximeter for use on children and newborns and enhancements to the Cerebral Oximeter. The Company also intends to explore other applications of its INVOS technology and related technologies. As described above under the caption "RECENT DEVELOPMENTS - PRODUCTS AND MARKETING", the Company has entered into a Consulting Order with NeuroPhysics Corporation pursuant to which the Company is supporting NeuroPhysics' research into the feasibility and development of prototypes of four new products.

Because the medical community is often skeptical of new companies and new technologies, the Company might be unable to gain access to potential customers to attempt to demonstrate the operation and efficacy of the Cerebral Oximeter. Even if the Company gains access to potential customers, no assurance can be given that members of the medical community will perceive a need for or accept the Cerebral Oximeter. In fiscal year 1996, the Company continued to support clinical research programs with third party clinicians and researchers intended to demonstrate the need for, and efficacy of, the Cerebral Oximeter with the specific objective of publishing the results in peer reviewed journals. The Company expects such programs to continue in 1997. In addition, although the Company believes its current distributors to be knowledgeable and although the Company has a training program for new distributors concerning the Company's technology and the Cerebral Oximeter, independent distributors might not have sufficient knowledge about, or familiarity with, the Company's technology or the Cerebral Oximeter to demonstrate adequately its operation and efficacy.

In addition, hospital capital equipment purchasing decisions are often made by hospital committees that might not include the user of the device. If so, the Company will also have to convince such committees to purchase the Company's device. Even if the Company is

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successful in convincing doctors, hospitals, clinics and other potential users of the Cerebral Oximeter of their need for the Cerebral Oximeter, they might be unwilling or unable to commit funds to the purchase of the Cerebral Oximeter due to institutional budgetary constraints or decreases in capital expenditures. The Company has designed a leasing program, including a no-capital leasing program, to lower the capital initially required to obtain the Cerebral Oximeter. The Company intends to test market its program domestically before expanding it worldwide. Some purchasers might also be reluctant to purchase the device from the Company for fear that it will be unable to satisfy warranty obligations in connection with, supply replacement parts for, and supply disposable sensors for, the Cerebral Oximeter or to continue in existence in the future.

The Company provides a one-year warranty on the Cerebral Oximeter, which the Company will satisfy by repairing or exchanging those in need of repair. The Company also expects to offer maintenance agreements and service for the Cerebral Oximeter for a fee after the warranty expires. The Company's service department currently consists of one person. The Company intends to increase its service personnel commensurate with product service demand.

The Company has not had significant prior experience in the marketing of medical capital equipment. Consequently, there can be no assurance that the marketing efforts of the Company will be successful on a scale necessary to enable the Company to attain profitability.

The Cerebral Oximeter has not had extensive use in commercial setting and has not been evaluated for every medical procedure in which it might be used. There can be no assurance that further research or use of the device will not reveal unexpected problems with its operation or performance, especially in connection with medical procedures for which the device has not yet been evaluated. Although the Company's testing of the Cerebral Oximeter to date indicates clinical utility, subsequent performance problems could result in unanticipated expense and could adversely affect future sales of the device.

The following table shows the approximate percentage of net sales for major product classifications for the past three years:

Years Ended November 30, ---------------------------- Product 1996 1995 1994 - ------- -------- -------- -------- Refurbished Cerebral Oximeters 14% 10% 0% Commercial Cerebral Oximeters 63% 74% 84% SomaSensors 23% 16% 16% ------- ------- ------- Total 100% 100% 100% ======= ======= =======

The following table shows the approximate percentage of United States and export net sales for the past three years:

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Years Ended November 30, ---------------------------- Type of Sale 1996 1995 1994 - ------------ -------- -------- -------- United States 4% 0% 0% Export 96% 100% 100% ------- ------- ------- Total 100% 100% 100% ======= ======= =======

Two international distributors accounted for approximately 62% and 15% of total revenues for fiscal 1996, approximately 53% and 13% of total revenues for fiscal 1995 and approximately 43% and 10% of total revenues in fiscal year 1994. The Company's distributor in Japan, has been the Company's largest customer in each of fiscal 1996, 1995 and 1994. The Company is dependent on its sales to Baxter Limited, and the loss of Baxter Limited as a customer would have a material adverse effect on the Company's business.

MANUFACTURING

The Company is currently assembling the Cerebral Oximeter in its facilities in Troy, Michigan, from components purchased from outside suppliers. The Company believes that each component is generally available from several potential suppliers, although loss of any particular supplier could have an adverse effect on the Company's ability to assemble the Company's products timely. The disposable sensor, the printed circuit boards, other mechanical components, and the cabinet are the primary components that must be manufactured according to specifications provided by the Company. Although the Company is currently dependent on one manufacturer of the SomaSensor, the Company believes that several potential suppliers are available to manufacture these components. The Company would, however, require approximately three to four months to change SomaSensor suppliers.

The Company does not currently intend to manufacture on a commercial scale the disposable sensor or the components of the Cerebral Oximeter. The Company expects that it will be dependent to a significant extent on other entities for commercial scale manufacturing of the disposable sensor and of components for its products, and on their ability to manufacture and deliver, on a timely basis, sufficient quantities of the disposable sensor and of components for its products in compliance with the Company's own quality standards and in required cases in compliance with FDA Good Manufacturing Practice regulations. The Company is also dependent on its own ability to inspect adequately and accurately such third parties' work and on its ability and capacity to assemble Cerebral Oximeters on a commercial scale.

RESEARCH AND DEVELOPMENT

During fiscal 1996, additional efforts were made to improve the disposable SomaSensor and considerable work was performed evaluating the results of the clinical trials that supported the 510(k) submission and defending the 510(k) application. The Company focused its efforts after FDA 510(k) clearance on product-line extensions of the Cerebral Oximeter for use on children and newborns in operating rooms and intensive care units and enhancements to the Cerebral Oximeter. The Company also intends to explore other applications of its INVOS technology and related technologies. As described above under the caption "RECENT DEVELOPMENTS - PRODUCTS AND MARKETING", the Company has entered into a Consulting Order with NeuroPhysics Corporation pursuant to which the Company is supporting NeuroPhysics' research into the feasibility and development of prototypes of four new products.

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The Company's research and development strategy relating to a proposed new product is to identify and work with leaders in the field at teaching hospitals, departments of the hospitals, universities, clinics or leading health institutions (the "Hospital"). After obtaining clearance or approval for clinical studies from the FDA or the Hospital's Institutional Review Board (whichever is appropriate), the Company would provide a prototype of the product to the Hospital, and the Hospital would provide the space, staff and clinical testing of the prototype product. A prototype of the Cerebral Oximeter for use on children and newborns was being developed; however, in November 1993 when the FDA rescinded the Company's 510(k), research and development of new products was suspended. The Company is expected to begin clinical trials for pediatric use after completing development of a prototype. The Company has become affiliated with a sponsoring hospital in connection with human testing of the proposed Cerebral Oximeter for use on children and newborns. No other clinical trials of new products have been performed.

The Company's proposed marketing strategy for new products is to attempt to establish relationships with physicians and researchers in particular market segments to determine market needs, to obtain experimentation support and to properly define the required clinical trials. New products require extensive testing and regulatory clearance before they can be marketed, and substantial customer education concerning product use, advantages and effectiveness. In addition, the Company's products might meet market resistance in their primary markets because of price resistance to major capital equipment and fixed reimbursement amounts from medical insurers for the procedures in which the Company's products might be used. There can be no assurance that the Company will be able to successfully apply the INVOS technology in the development of commercially viable products or that competitors will not develop and market similar products before the Company does.

During fiscal years 1996, 1995 and 1994 the Company spent $235,354, $285,893 and $549,737, respectively, on research, development and engineering.

COMPETITION

The Company competes indirectly with numerous others in the development, manufacture and marketing of medical equipment that is used in existing diagnostic techniques for surgical and critical care patient diagnosis and monitoring (see "Cerebral Oximeter - Existing Diagnostic Methods"), many of which are large medical companies with longer histories in the medical equipment industry than the Company, well established reputations, customer relationships and marketing, distribution and service networks, larger product lines than the Company and greater management, financial and technical resources. The Company also competes with suppliers of capital equipment of various types for limited hospital capital equipment budgets. In addition, the large installed base of pulse oximeters poses a significant marketing challenge to the introduction of new oximetry equipment such as the Company's. A number of other companies market products which use optical spectroscopy for in vivo patient examination, including measurement of blood oxygen levels, or have announced intentions to enter markets which the Company is considering entering. In addition, numerous patents have been issued to others involving optical spectroscopy and the interaction of light with tissue and many of these could have relevance to or even cover technology used by the Company; further, some of

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these relate to the use of optical spectroscopy in vivo in the area of cranial metabolism monitoring, the primary use of the Cerebral Oximeter. No patent infringement claims have been made against the Company, but it has not obtained an opinion from its patent counsel that the Cerebral Oximeter does not infringe any of the numerous patents issued to others. The Company is not aware of any commercial product developed from the patented technology of others relating to cranial metabolism monitoring, although such devices have been sold for research or evaluation.

There can be no assurance that these potential competitors will not duplicate the Company's technological achievements in the future or will not develop products which directly compete with the Company's products in existing or intended markets. The Company's technology primarily represents improvements or adaptations of known optical spectroscopy technology, which might be duplicated or discovered through its patents, reverse engineering or both. The Company believes that a manufacturer's reputation for producing accurate, reliable and technically advanced products, references from users, features (speed, safety, ease of use, patient convenience and range of applicability), product effectiveness and price are the principal competitive factors in the medical equipment industry. There can be no assurance that the publication by one group of researchers of adverse results from tests of the Cerebral Oximeter in situations beyond its indicated use, the Company's financial condition and the FDA's rescission of the Company's 510(k) clearance will not adversely affect the Company's reputation or its ability to market and sell its device.

PROPRIETARY INFORMATION

The Company's initial United States patent, covering the in vivo tissue examination technology developed in conjunction with the INVOS 2100 and its predecessor the SOMA 100, was allowed and issued in 1986 and will expire on October 14, 2003. The corresponding Canadian patent was issued in 1987. In addition, the corresponding European Community patent was granted in 1990, and the corresponding patent in Japan was granted in 1991.

The Company has filed other patent applications in the United States and foreign countries with respect to other aspects of its technology relating to the interaction of light with tissue, and eleven of these additional applications have now been issued as patents in the United States while others remain pending. The eleven additional United States patents expire on February 16, 2005, February 18, 2006, April 4, 2006, August 18, 2009, August 25, 2009, June 6, 2011, July 8, 2013, July 11, 2014, December 26, 2012, August 29, 2014, and December 15, 2014, respectively. Although the Company believes and asserts that one or more of its issued patents cover some of the underlying technology used in the Cerebral Oximeter, there can be no assurance that any such assertion would be successful, and only seven of the issued patents expressly refer to examination of the brain or developments involving the Cerebral Oximeter. If the Company files additional applications, there can be no assurance that any such applications will be allowed or that any issued patents would be upheld or afford meaningful protection against competition.

Furthermore, many patents have previously been issued to others involving optical spectroscopy and the interaction of light with tissue, some of which relate to the use of optical

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spectroscopy in the area of cranial metabolism monitoring, the primary use of the Cerebral Oximeter. No patent infringement claims have been asserted against the Company, but it has not obtained an opinion from its patent counsel that the Cerebral Oximeter does not infringe any of the numerous patents already issued. If it were determined that the Company's products infringed any claims of an issued patent, the Company could be enjoined from making or selling such products or forced to obtain a license in order to continue the manufacture or sale of the product involved, requiring payment of a licensing fee or royalties of unknown magnitude on sales of the product. In addition, the Company could be liable for substantial damages, and even the defense of patent litigation can be extremely expensive. There can be no assurance that if any such license were required, it would be available, or available on terms acceptable to the Company. There can be no assurance that claims for infringement will not be asserted against the Company. Any inability to obtain required licenses on favorable terms, or at all, would adversely affect the Company's business.

The Company's patents are basically directed to methods and apparatus for introducing light into a body part and receiving, measuring and analyzing the resulting light. The patented methods also involve determining and analyzing the light transmissivity of various body parts of a single subject, as well as of body parts of different subjects, which provides a standard against which a single subject can be compared. Certain of these and other developments of the Company enable the Cerebral Oximeter to monitor oxygen saturation changes and reduce extraneous information from bone, muscle and other tissue in the region being measured.

In addition to its patent rights, the Company has obtained U.S. Trademark Registrations for its trademarks "SOMANETICS," "SOMAGRAM," "INVOS," "SOMASENSOR" and "WINDOW TO THE BRAIN," and has also obtained registrations of its basic mark, "SOMANETICS," in thirteen foreign countries.

The Company also relies on trade secret, copyright and other laws to protect its technology, but believes that neither its patents nor other legal rights will necessarily prevent others from developing or from using similar or related technology to compete against the Company's products. Moreover, the Cerebral Oximeter might be susceptible to reverse engineering, allowing competitors to obtain the Company's proprietary technology. The Company is aware that a number of companies are interested and may have patents in similar or related technological areas involving interaction of light with tissue.

There can be no assurance that any issued patents will provide the Company with significant competitive advantages, or that challenges will not be instituted against the validity or enforceability of any patents owned by the Company or, if instituted, that such challenges will not be successful. The cost of litigation to uphold the validity of a patent and prevent infringement can be very substantial and could be beyond the Company's means even if the Company could otherwise prevail. Furthermore, there can be no assurance that others will not independently develop similar technologies, duplicate the Company's technology or design around the patented aspects of the Company's technology or that the Company will not infringe patents or other rights owned by others.

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REGULATION

Because the Company distributes "medical devices" as defined under the Federal Food, Drug, and Cosmetic Act ("FD&C Act"), the Company and its products are subject to regulation by the FDA and the corresponding agencies of the states and foreign countries in which the Company sells its products. Accordingly, the Company is required to comply with FDA regulations governing the manufacture, distribution and labeling of its products. This includes certain Good Manufacturing Practice ("GMP") regulations in the processing or manufacture of the devices. States and foreign countries could have similar requirements. In addition, the Company is subject to periodic inspections by the FDA, and may be subject to inspections by state and foreign agencies. If the FDA believes that its legal requirements have not been fulfilled, it has extensive enforcement powers, including the ability to bar products from the market, to prohibit the operation of manufacturing facilities and to require recalls of devices from customer locations.

Before being distributed commercially, the Company's medical devices must undergo FDA review of a pre-market notification ("510(k)"). A 510(k) is submitted in instances where the manufacturer claims that the device in question is "substantially equivalent" to a legally marketed device. A manufacturer must file a 510(k) with the FDA at least 90 days before it proposes to distribute the device commercially. The FDA can determine whether the device is or is not equivalent to a legally marketed device within this 90-day period, although this process generally takes longer than 90 days. A device requiring a 510(k) may not be marketed in the United States until FDA clearance has been obtained.

In a Notice of Adverse Findings letter dated February 22, 1988, the FDA notified the Company that certain of its GMP's with regard to the processing and assembly of the INVOS 2100 were deficient. The Company also underwent an FDA GMP audit in 1992. The Company believes it corrected any noted deficiencies to the FDA's satisfaction.

During 1985, the Company applied for and received 510(k) clearance to market its SOMA 100 device as an adjunctive technique for the evaluation of the breast. The SOMA 100 was considered by the FDA to be substantially equivalent to other legally marketed transillumination devices. The Company was not required to perform clinical trials to obtain 510(k) clearance of its SOMA 100 device. The INVOS 2100 was an update of the SOMA 100. The Company did not submit a new 510(k) pre-market notification to the FDA because the Company believed the changes made in the INVOS 2100 version were not significant and did not affect the safety or effectiveness of the device.

In 1988, the FDA advised the Company of its belief that the claims in the Company's advertising and packaging for the INVOS 2100 with regard to the system's ability to determine or assess the risk of breast cancer were not covered by the FDA 510(k) clearance for the device. The Company received a letter dated August 3, 1994, from the FDA warning manufacturers of breast transillumination devices that these devices are in violation of the Federal Food Drug and Cosmetic Act in that their labeling is false or misleading and fails to bear adequate directions for use. The FDA requested the Company to inform FDA of steps taken with regard to future production and distribution and with regard to previously distributed devices. The Company responded to the FDA by explaining the INVOS 2100 had

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not been available for sale by the Company commercially or otherwise since January, 1989. The Company had not received any correspondence or inquiries regarding the INVOS 2100 since fiscal 1991 (other than the August 3, 1994 letter from the FDA) and believes the devices currently in the domestic marketplace are no longer used, based on the manner in which the unit is to be used and the instructions in the user manual. The Company believes no further action is required.

For a history and a description of the current FDA clearance to market the Cerebral Oximeter in the United States, see "Recent Developments - Products and Marketing".

There can be no assurance that the Cerebral Oximeter will be successfully or profitably marketed by the Company. There can be no assurance that if and when any additional products are developed by the Company, they will receive FDA clearance. If any clearances are denied or rescinded, sales of the Company's products in the United States would be prohibited during the period the Company does not have such clearances. In such cases the Company would consider shipping its products internationally and/or assembling them overseas if permissible, and if the Company determines its product to be ready for commercial shipment. The FDA's current policy is that a medical device not in commercial distribution in the United States, but which needs a 510(k) substantially equivalent determination to be entered into domestic commercial distribution, can be exported without the submission of an export request and prior FDA clearance provided that (i) a Company believes the device can be found to be substantially equivalent through a 510(k) submission; (ii) the device is intended for export; (iii) the device is in accord with the specifications of the foreign purchaser, and (iv) other conditions of the export provisions of the Food, Drug and Cosmetic Act have been met.

INSURANCE

Because the Cerebral Oximeter is intended to be used in critical care hospital units with patients who may be seriously ill or may be undergoing dangerous procedures, the Company may be exposed to serious potential product liability claims. From time to time, patients on whom the Cerebral Oximeter is being used will sustain injury or death relating to his or her medical treatment or condition. If litigation is initiated because of such injury, the Company may be sued, and regardless of whether it is ultimately determined to be liable, the Company may incur significant legal expenses. In addition, product liability litigation could damage the Company's reputation and therefore impair its marketing ability. Such litigation could also impair the Company's ability to retain products liability insurance or make such insurance more expensive.

The Company has obtained products liability insurance along with an umbrella policy. The Company also maintains coverage for property damage or loss, general liability, business interruption, travel-accident, directors' and officers' liability and workers' compensation. Such insurance is costly and even though it has been obtained, there can be no assurance that the amount of insurance carried by the Company will be sufficient to protect it fully in the event of a major defect in the Cerebral Oximeter.

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EMPLOYEES

At January 17, 1997, the Company had 37 employees and four consultants. The Company expects to increase its workforce in 1997 as it resumes sales and marketing activities in the United States, including two additional sales and marketing employees expected to be hired in the first fiscal quarter of 1997, and 11 additional employees in fiscal 1997 (one in Management, two in Administration, four more in Sales and Marketing, one in Medical Affairs, one in Quality Control, one in Manufacturing, and one in Service). The Company believes that its future success is dependent, in large part, on its ability to attract and retain highly qualified management, marketing, technical and administrative personnel. The Company's ability to retain existing employees and attract new employees may be adversely affected by its current financial situation.

The Company's employees are not represented by a union or subject to a collective bargaining agreement. The Company believes that its relations with its current employees are good.

FINANCIAL INFORMATION ABOUT FOREIGN AND DOMESTIC OPERATIONS AND EXPORT SALES

The Company is located in Troy, Michigan and has no other locations. The Company's export sales for the fiscal years ended November 30, 1996, 1995 and 1994 were approximately $745,000, $1,336,000 and $938,500, respectively.

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