eCOST.com, Inc.

STATEMENTS OF OPERATIONS

		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2005				2004				2005				2004
		(Unaudited, in thousands, except per share data)
Net sales		$	38,186			$	43,397			$	134,290			$	120,389
Cost of goods sold			35,456				39,294				125,084				109,055
Gross profit			2,730				4,103				9,206				11,334
Selling, general and administrative expenses			5,088				5,527				17,393				12,783
Loss from operations			(2,358	)			(1,424	)			(8,187	)			(1,449	)
Interest income			(49	)			(7	)			(139	)			(7	)
Interest expense — PC Mall commercial line of credit			—				369				—				1,329
Interest income — PC Mall commercial line of credit			—				(369	)			—				(1,329	)
Loss before income taxes			(2,309	)			(1,417	)			(8,048	)			(1,442	)
Provision (benefit) for income taxes			—				(525	)			5,350				(535	)
Net loss		$	(2,309	)		$	(892	)		$	(13,398	)		$	(907	)
Loss per share:
Basic		$	(0.13	)		$	(0.06	)		$	(0.76	)		$	(0.06	)
Diluted		$	(0.13	)		$	(0.06	)		$	(0.76	)		$	(0.06	)
Weighted average shares outstanding:
Basic			17,738				15,155				17,576				14,385
Diluted			17,738				15,155				17,576				14,385

The accompanying notes are an integral part of these financial statements.