X0202 3 2007-03-14 0 0000890846 UROPLASTY INC UPI 0001175063 TURN OF THE TIDE A WISCONSIN LP 789 NORTH WATER STREET SUITE 500 MILWAUKEE WI 53202 0 0 1 0 0001393654 Heartland Value Manager LLC 789 NORTH WATER STREET SUITE 500 MILWAUKEE WI 53202 0 0 1 0 0000905239 NASGOVITZ WILLIAM J 789 NORTH WATER STREET SUITE 500 MILWAUKEE WI 53202 0 0 1 0 Common Stock 1188332 D Warrants (right to buy) 2.50 2007-02-04 2011-08-06 Common Stock 62500 D The common stock and warrants are owned directly by Turn of the Tide, a Wisconsin Limited Partnership ("TOTT"). The common stock and warrants may be deemed to be owned indirectly by the following parties: (i) Heartland Value Manager LLC, a Wisconsin Limited Liability Company ("HVM"), the general partner of TOTT and (ii) William J. Nasgovitz due to his controlling interest in Heartland Holdings, Inc., HVM's parent company. Mr. Nasgovitz and HVM disclaim any beneficial ownership of such stock and warrants except to the extent of their respective pecuniary interests therein. Remarks: Exhibit List Exhibit 24 - Power of Attorney Turn of the Tide, a Wisconsin Limited Partnership By: Heartland Value Manager LLC its General Partner By: Paul T. Beste 2007-03-22 Heartland Value Manager LLC By: Paul T. Beste 2007-03-22 William J. Nasgovitz By: Paul T. Beste, attorney in fact 2007-03-22