INDIANAPOLIS, May 23 /PRNewswire-FirstCall/ -- Standard Management Corporation ("Standard Management" or the "Company") (OTC:SMANOTC:SMANP), an Indianapolis-based company, provides through Universal Healthcare Company, LLC ("Universal" or "UHCC") pharmaceuticals to long-term care and infusion therapy patients, today reported a net loss from continuing operations for the three months ended March 31, 2007 of $0.12 per diluted share, or $2.627 million; an improvement of 20% over first quarter 2006. (Logo: http://www.newscom.com/cgi-bin/prnh/20010416/STANDARDLOGO ) Continuing Operations: Net revenues Quarterly analysis: -- Sales for the first quarter of 2007 increased $.3 million or 12% to $2.4 million compared to the first quarter of 2006 due to increased volume. Gross profit -- Gross profit for the first quarter of 2007 increased by $.2 million or 15% to $.7 million compared to the first quarter of 2006, primarily due to increased sales volume. Depreciation and amortization -- Depreciation and amortization was $.1 million and $.2 million in the first quarters of 2007 and 2006, respectively. The decrease was due to the sale of furniture and equipment. Selling, general and administrative expenses -- Selling, general and administrative expenses for the first quarter of 2007 decreased by $.8 million or 28% to $2.0 million compared to the first quarter of 2006, primarily due to a $.4 million decrease in professional fees, a $.1 million decrease in compensation expense (a $.3 million decrease in salaries partially offset by a $.2 million increase in stock option expense), a $.2 million general corporate overhead decrease, and $.1 million in decreased operating expenses at Precision Healthcare. Other income -- Other income for the first quarter of 2007 of $.1 million is rental income from leasing space at the Company's corporate headquarters. Other income for the first quarter of 2006 of $.2 million is primarily due to the dividends received from preferred stock the Company owned through 2006, as well as rental income from leasing space at the Company's corporate headquarters. Interest expense -- Interest expense for the first quarter of 2007 decreased by $.2 million or 16% to $.8 million compared to the first quarter of 2006, primarily due to the exchange of certain debt into equity in June 2006. Federal income tax expense -- Provision for federal income tax remained zero due to a 100% valuation allowance on the net losses in the first quarters of 2007 and 2006. Discontinued Operations: -- Net loss from discontinued operations for the first quarter of 2007 was $.3 million compared to net loss of $1.1 million for the first quarter of 2006. The reduction was primarily due to the cessation of operations of a base of business during 2006. Earnings: For the quarters ended March 31, 2007 and 2006, net loss from continuing operations was $2.6 million or $0.12 per diluted share and a loss of $3.2 million or $0.35 loss per diluted share, respectively. Chairman's Comments: Ronald D. Hunter, Chairman, President and Chief Executive Officer stated, "By remaining committed to the transformation of Standard Management through the development of Universal Healthcare Company, LLC, we have attracted properly priced capital and are scheduled to close on our previously announced acquisition of In-House Pharmacies, Inc. d/b/a Community Medical Pharmacy in San Diego, California. Mr. Hunter commented, "With a robust pipeline complimented by available capital, management is confident that long-term shareholder value will be accessible in the pharmaceutical sector of healthcare." This press release contains "forward-looking statements" within the meaning of section 27 A of the Securities Act of 1933. The use of the words "believe," "expect," "anticipate," "intend," "may," "estimate," "could," "plans," and other similar expressions, or the negations thereof, generally identify forward-looking statements. Forward-looking statements in this press release include, without limitation, the ability of the Company to address the factors sighted by our independent auditors as a basis for their qualified audit opinion, the performance and growth of our business, potential future acquisitions, and their impact on the Company's performance. These forward- looking statements are subject to known and unknown risks, uncertainties and other factors, which could cause actual results to be materially different from those contemplated by the forward-looking statements. Such factors include, but are not limited to the ability of our management team to successfully operate a health services business with limited experience in that industry; our ability to expand our health services business both organically and through acquisitions, including our ability to identify suitable acquisition candidates, acquire them at favorable prices and successfully integrate them into our business; general economic conditions and other factors, including prevailing interest rate levels and stock market performance, which may affect our ability to obtain the proposed capital and additional capital when needed and on favorable terms; customer response to new products, distribution channels and marketing initiatives; and increasing competition in the sale of our products. We caution you that, while forward-looking statements reflect our good faith beliefs, these statements are not guarantees of future performance. In addition, we disclaim any obligation to publicly update or revise any forward- looking statement, whether as a result of new information, future events or otherwise, except as required by law. Standard Management is a holding company headquartered in Indianapolis, IN. Information about the Company can be obtained by calling the Investor Relations Department at 317.574.6224 or via the Internet at http://www.sman.com/. STANDARD MANAGEMENT CORPORATION AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (unaudited, dollars in thousands) March 31 December 31 2007 2006 ---------- -------- ASSETS Current assets: Cash and cash equivalents $403 $565 Accounts receivable, net 928 1,004 Inventories 787 750 Prepaid and other current assets 464 535 Assets of discontinued operations 317 948 -------- -------- Total current assets 2,899 3,802 Property and equipment, net 7,963 8,037 Assets held for sale 927 931 Deferred financing fees, net 1,442 1,263 Officer and other notes receivable, less current portion 776 776 Intangible assets, net 285 304 Goodwill 2,078 2,078 Other noncurrent assets 1,341 1,302 Total assets -------- -------- $17,711 $18,493 -------- -------- LIABILITIES AND SHAREHOLDERS' DEFICIT Current liabilities: Accounts payable $1,567 $1,720 Accrued expenses 2,876 2,101 Current portion of long-term debt 6,049 4,306 Liabilities of discontinued operations 1,031 1,471 -------- -------- Total current liabilities 11,523 9,598 Long-term debt, less current portion 20,147 22,809 Common stock warrants 486 87 Other long-term liabilities 1,073 1,070 -------- -------- Total liabilities 33,229 33,564 Shareholders' deficit: Common stock, no par value, and additional paid in capital, 200,000,000 shares authorized and 40,861,367 shares and 19,011,367 shares issued in 2007 and 2006, respectively 73,223 70,785 Retained deficit (78,118) (75,214) Treasury stock, at cost, 2,840,173 shares (10,829) (10,829) Accumulated other comprehensive income 206 187 -------- -------- Total shareholders' deficit (15,518) (15,071) STANDARD MANAGEMENT CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited dollars in thousands, except per share amounts) Three Months Ended March 31 ------------ ---------- 2007 2006 ------------ ---------- Net revenues $ 2,373 $ 2,114 Cost of sales 1,686 1,517 ------------ ---------- Gross profit 687 597 Selling, general and administrative expenses 2,004 2,843 Impacts related to value of warrants and derivatives 569 (63) Depreciation and amortization 64 181 ------------ ---------- Operating loss (1,950) (2,427) Other income, net 101 215 Interest expense 778 981 ------------ ---------- Loss from continuing operations before income taxes (2,627) (3,193) Income tax expense (benefit) - - ------------ ---------- Net loss from continuing operations (2,627) (3,193) Discontinued operations: Loss from discontinued operations (277) (1,129) ------------ ---------- Net loss $(2,904) $(4,322) ------------ ---------- Loss per share - basic and diluted Loss from continuing operations $(0.12) $(0.35) Loss from discontinued operations (0.01) (0.13) ------------ ---------- Net loss $(0.13) $(0.48) ------------ ---------- Weighted average shares outstanding 21,662,861 9,095,208 ------------ ---------- STANDARD MANAGEMENT CORPORATION AND SUBSIDIARIES RECONCILIATION STATEMENT AND DEFINITIONS Non-GAAP Basis (unaudited, dollars in thousands) Three Months Ended March 31 --------------------------- 2007 2006 ------------ ----------- Earnings before interest, income taxes, depreciation and amortization ("EBITDA"): Operating income (loss) $(1,950) $(2,427) Other income, net 101 215 Depreciation and amortization 64 181 Impacts related to value of warrants and derivatives 569 (63) ------------ ----------- EBITDA $(1,216) $(2,094) ------------ ----------- Footnotes to Financial Information: Definitions: GAAP: Amounts that conform with U.S. Generally Accepted Accounting Principles. Non-GAAP: Amounts that do not conform with U.S. GAAP. Note 1: Standard Management believes that the readers' understanding of our performance is enhanced by the Company's disclosure of certain Non-GAAP financial measures as presented in this document. The Company's management believes that the adjusted results provide some additional focus on the ongoing operations of the Company. Standard Management's method and calculation of these measures may be different than those used by other companies and, therefore, they may not be comparable. Note 2: EBITDA shown in these financial presentations is earnings before interest expense, other income, income taxes, depreciation and amortization. Standard Management believes that certain readers find EBITDA to be a method for measuring a company's ability to service its debt, which is the primary reason that Standard Management uses this financial measure. EBITDA does not represent cash flows from operating activities as defined by GAAP and should not be used as a measure of liquidity. Standard Management's calculation of EBITDA may be different from other companies. http://www.newscom.com/cgi-bin/prnh/20010416/STANDARDLOGO http://photoarchive.ap.org/ DATASOURCE: Standard Management Corporation CONTACT: Standard Management Corporation Investor Relations, +1-317-574- 6224 Web site: http://www.sman.com/

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