Immersion Corporation Reports First Quarter 2009 Results

Use of Non-GAAP Financials

The Company has provided non-GAAP total revenue and non-GAAP revenue included in gain from discontinued operations as supplemental information regarding the Company’s operational performance. The Company evaluated Company-wide performance using, among other things, the financials disclosed in this release for the purposes of evaluating the Company’s historical and prospective financial performance, as well as its performance relative to its competitors. The Company believes that providing this information to its investors, in addition to the GAAP presentation, allows investors to see Company results “through the eyes” of management. The Company further believes that providing this information allows Company investors to better understand the Company’s financial performance in the first quarter of 2009.



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