The Company's net loss from continuing operations in the fourth quarter of 2009 was $4.1 million or $0.29 per ordinary share, compared with a net profit from continuing operations of $2.0 million or $0.17 per ordinary share in the same period of 2008, during which the Company received $7.4 million from Credit Suisse for the repurchase of all remaining Auction Rate Securities the Company purchased in 2007, as part of a settlement agreement Credit Suisse reached with the Attorney General of the State of New York and the North American Securities Administrators Association Task Force.

On a non-GAAP basis, excluding stock-compensation expense and impairment of investment on marketable securities, the net loss for the 2009 fourth quarter was $3.6 million or $0.25 per ordinary share. This compares with the comparable non-GAAP figures for the 2008 fourth quarter of a net loss of $4.3 million or $0.35 per ordinary share.

On a GAAP basis, the net loss for the 2009 fourth quarter was $4.0 million, or $0.28 per ordinary share. This compares with the GAAP net profit for the 2008 fourth quarter of $1.1 million or $0.09 per ordinary share, which includes the receipt of $7.4 million from Credit Suisse for the repurchase of the Auction Rate Securities.

Details reconciling non-GAAP amounts with GAAP amounts are provided in the table below.

Full Year 2009 Results

For the year ended December 31, 2009 the Company reported revenues of $150,000, compared with no revenues for the year ended December 31, 2008. The increase is largely due to royalty revenue from a previous agreement with Ambion (now Applied Biosystems) and service revenue associated with the Company's license agreement with Prometheus Laboratories.

On a non-GAAP basis, excluding stock-compensation expense and impairment of investment on marketable securities, the net loss for the year ended December 31, 2009 was $15.2 million or $1.12 per ordinary share. This compares with the comparable non-GAAP figures for the year ended December 31, 2008 of a net loss of $14.1 million or $1.17 per ordinary share.

On a GAAP basis, the net loss for the year ended December 31, 2009 was $16.5 million or $1.22 per ordinary share. This compares with the GAAP net loss for the year ended December 31, 2008 of $9.5 million or $0.79 per ordinary share, which includes the receipt of $7.4 million from Credit Suisse for the repurchase of the Auction Rate Securities.

As of December 31, 2009, the Company had $10.3 million in cash, cash equivalents, short-term bank deposits and marketable securities. This does not include the $4.65 million in net proceeds from the January 2010 registered direct offering.

Details reconciling non-GAAP amounts with GAAP amounts are provided in the table below.

2010 Financial Guidance

Rosetta Genomics affirms its 2010 financial forecast for revenues from the processing of tests to range from $2 million to $4 million based on processing between 1,200 and 2,400 samples, and for cash burn from operations to be approximately $900,000 per month; however, this may change significantly based on a number of factors, including the Company's current assumptions of revenues and royalties from sales of its three marketed products, as well as the availability of other potential sources of cash.

Source Rosetta Genomics

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