Djo Finance 8-K Djo Global Announces Financial Results for First Quarter of 2013

Exhibit 99.2

DJO Finance LLC

Unaudited Segment Information

In the first quarter of 2013, we reassigned certain product lines between our Bracing and Vascular and Recovery Sciences segments and revised the way we allocate costs among all of our segments. Segment information for all periods presented has been restated to reflect these changes. Our restated segments are as follows (in thousands):

	Year Ended						Three Months Ended
	Dec. 31, 2011			Dec. 31, 2012			March 31, 2012			June 30, 2012			Sept. 29, 2012			Dec. 31, 2012
Net sales:
Bracing and Vascular	$	388,860		$	444,444			105,844		$	113,394		$	111,951		$	113,255
Recovery Sciences		341,667			331,461			83,710			84,025			80,167			83,559
Surgical Implant		64,944			72,980			17,880			18,093			17,197			19,810
International		279,299			280,535			71,513			70,465			64,671			73,886
	$	1,074,770		$	1,129,420		$	278,947		$	285,977		$	273,986		$	290,510
Gross profit:
Bracing and Vascular	$	203,908		$	229,430		$	55,190		$	58,214		$	58,151		$	57,875
Recovery Sciences		258,229			249,825			62,789			63,160			60,811			63,065
Surgical Implant		46,860			54,658			13,658			13,530			12,670			14,800
International		161,142			155,266			39,896			39,985			34,815			40,570
Expenses not allocated to segments and eliminations		(13,507	)		(3,679	)		(821	)		(714	)		(758	)		(1,386	)
	$	656,632		$	685,500		$	170,712		$	174,175		$	165,689		$	174,924
Operating (loss) income:
Bracing and Vascular	$	75,607		$	87,694		$	20,296		$	22,849		$	22,667		$	21,882
Recovery Sciences		92,882			90,353			20,246			22,861			22,551			24,695
Surgical Implant		4,323			6,747			1,736			1,577			492			2,942
International		57,501			54,442			14,946			14,048			10,656			14,792
Expenses not allocated to segments and eliminations		(322,578	)		(146,318	)		(35,355	)		(32,974	)		(33,837	)		(44,152	)
	$	(92,265	)	$	92,918		$	21,869		$	28,361		$	22,529		$	20,159

A description of the operations included within each segment is as follows:

Bracing and Vascular Segment

Our Bracing and Vascular segment, which generates its revenues in the United States, offers our rigid knee bracing products, orthopedic soft goods, cold therapy products, vascular systems, therapeutic footwear for the diabetes care market and compression therapy products, primarily under our DonJoy, ProCare, Aircast, Dr. Comfort, Bell-Horn, and Exos brands. This segment also includes our OfficeCare business, through which we maintain an inventory of soft goods and other products at healthcare facilities, primarily orthopedic practices, for immediate distribution to patients. The Bracing and Vascular segment primarily sells its products to orthopedic and sports medicine professionals, hospitals, podiatry practices, orthotic and prosthetic centers, home medical equipment providers and independent pharmacies.

Recovery Sciences Segment

Our Recovery Sciences segment, which generates its revenues in the United States, is divided into four main businesses:

• Empi.Our Empi business unit offers our home electrotherapy, iontophoresis, and home traction products. We primarily sell these products directly to patients or to physical therapy clinics. For products sold to patients, we arrange billing to the patients and their third party payors.

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• CMF. Our CMF business unit sells our bone growth stimulation products. We sell these products either directly to patients or to independent distributors. For products sold to patients, we arrange billing to the patients and their third party payors.

• Chattanooga.Our Chattanooga business unit offers products in the clinical rehabilitation market in the category of clinical electrotherapy devices, clinical traction devices, and other clinical products and supplies such as treatment tables, continuous passive motion (CPM) devices and dry heat therapy.

• Athlete Direct.Our Athlete Direct business unit offers consumers ranging from fitness enthusiasts to competitive athletes our Compex electrostimulation device, which is used in athletic training programs to aid muscle development and to accelerate muscle recovery after training sessions.

Surgical Implant Segment

Our Surgical Implant segment, which generates its revenues in the United States, develops, manufactures and markets a wide variety of knee, hip and shoulder implant products that serve the orthopedic reconstructive joint implant market.

International Segment

Our International segment, which generates most of its revenues in Europe, sells all of our products and certain third party products through a combination of direct sales representatives and independent distributors.

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