Natus Medical Incorporated (Nasdaq:BABY) today announced its financial guidance for the first quarter and full year 2013. For the full year 2013, the Company expects to report revenue of $362 million to $367 million and non-GAAP earnings per share of $0.81 to $0.84. For the first quarter of 2013, the Company expects to report revenue of $83 million to $85 million and non-GAAP earnings per share of $0.09 to $0.10. The revenue and non-GAAP earnings per share guidance include the impact of the acquisition of the Grass Technologies Product Group, which the Company announced in a press release issued earlier today. The Company expects to consummate the acquisition on January 31, 2013. The guidance does not give effect to the impact of any other future acquisitions. The Company’s non-GAAP earnings per share guidance excludes charges for amortization expense associated with intangible assets from prior acquisitions and the Grass Technologies acquisition, which the Company expects to be approximately $6.4 million and $1.4 million for the full year and first quarter 2013, respectively, and which the Company expects will reduce GAAP earnings per share by approximately $0.14 and $0.03 for the respective periods. In addition, the non-GAAP earnings per share guidance excludes the effects of restructuring charges that the Company expects to incur in 2013 associated with recent acquisitions, the amount and timing of which have not yet been determined, and acquisition related expenses associated with the Grass Technologies acquisition. The Company’s non-GAAP guidance includes the impact of expensing employee share based compensation. All earnings per share amounts are on a diluted basis. Use of Non-GAAP Financial Guidance This release contains financial guidance that excludes amortization of acquisition related intangible assets, and restructuring and acquisition-related charges from completed and announced acquisitions. The Company believes that the presentation of financial guidance excluding these factors provides meaningful information to both management and investors that is indicative of the Company's core operating results. Therefore, the Company believes its non-GAAP financial guidance facilitates comparison of operating results across reporting periods.