Exhibit 99.1

California Micro Devices Corporation

Registrant’s Financial Statement Adjustments for FY04 and First Six Months of FY05

California Micro Devices Corporation

RESTATEMENT ADJUSTMENTS TO BALANCE SHEET

(amounts in thousands)

(Unaudited)

	June 30, 2003			September 30, 2003			December 31, 2003			March 31, 2004			June 30, 2004			September 30, 2004
Inventories
As originally reported	$	3,434		$	4,361		$	5,407		$	6,521		$	6,883		$	7,570
Restated		3,504			4,371			5,420			6,543			6,903			7,686
Increase (decrease)		70			10			13			22			20			116
Accounts payable
As originally reported		3,801			4,026			5,249			4,498			6,600			4,727
Restated		3,933			4,181			5,465			4,705			6,833			5,003
Increase (decrease)		132			155			216			207			233			276
Accrued liabilities
As originally reported		2,771			3,554			3,770			4,560			2,451			2,495
Restated		2,771			3,534			3,709			4,560			2,449			2,498
Increase (decrease)		—			(20	)		(61	)		—			(2	)		3
Accumulated deficit
As originally reported		(67,665	)		(66,983	)		(64,458	)		(62,688	)		(60,730	)		(58,547	)
Restated		(67,727	)		(67,108	)		(64,600	)		(62,873	)		(60,941	)		(58,710	)
Increase (decrease)		(62	)		(125	)		(142	)		(185	)		(211	)		(163	)

California Micro Devices Corporation

RESTATEMENT ADJUSTMENTS TO CONDENSED STATEMENTS OF OPERATIONS

(amounts in thousands, except per share data)

(Unaudited)

	THREE MONTHS ENDED																		FISCAL 2004									FISCAL 2005
	June 30, 2003			September 30, 2003			December 31, 2003			March 31, 2004			June 30, 2004			September 30, 2004			Six Months Ended September 30, 2003			Nine Months Ended December 31, 2003			Year Ended March 31, 2004			Six Months Ended September 30, 2004
Cost of sales
As originally reported	$	9,156		$	9,986		$	9,766		$	9,280		$	9,906		$	10,273		$	19,142		$	28,908		$	38,188		$	20,179
Restated		9,218			10,065			9,789			9,301			9,934			10,179			19,283			29,072			38,373			20,113
Increase (decrease)		62			79			23			21			28			(94	)		141			164			185			(66	)
Research and development
As originally reported		1,052			991			1,220			1,291			1,206			1,207			2,043			3,263			4,554			2,413
Restated		1,052			987			1,219			1,296			1,206			1,250			2,039			3,258			4,554			2,456
Increase (decrease)		—			(4	)		(1	)		5			—			43			(4	)		(5	)		—			43
Selling, general and administrative
As originally reported		2,678			2,990			3,195			3,121			3,226			3,254			5,668			8,863			11,984			6,480
Restated		2,678			2,978			3,190			3,138			3,225			3,256			5,656			8,846			11,984			6,481
Increase (decrease)		—			(12	)		(5	)		17			(1	)		2			(12	)		(17	)		—			1
Income taxes
As originally reported		—			—			41			(41	)		61			67			—			41			—			128
Restated		—			—			41			(41	)		60			68			—			41			—			128
Increase (decrease)		—			—			—			—			(1	)		1			—			—			—			—
Net income
As originally reported		(1,220	)		682			2,525			1,770			1,958			2,183			(538	)		1,987			3,757			4,141
Restated		(1,282	)		619			2,508			1,727			1,932			2,231			(663	)		1,845			3,572			4,163
Increase (decrease)		(62	)		(63	)		(17	)		(43	)		(26	)		48			(125	)		(142	)		(185	)		22
Net income per share–basic
As originally reported		(0.08	)		0.04			0.13			0.09			0.09			0.10			(0.03	)		0.11			0.21			0.20
Restated		(0.08	)		0.04			0.13			0.09			0.09			0.10			(0.04	)		0.11			0.20			0.20
Increase (decrease)		—			—			—			—			—			—			(0.01	)		—			(0.01	)		—
Net income per share–diluted
As originally reported		(0.08	)		0.04			0.12			0.08			0.09			0.10			(0.03	)		0.11			0.20			0.18
Restated		(0.08	)		0.03			0.12			0.08			0.08			0.10			(0.04	)		0.10			0.19			0.18
Increase (decrease)		—			(0.01	)		—			—			(0.01	)		—			(0.01	)		(0.01	)		(0.01	)		—