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<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SUREBEAM
CORPORATION FORM S-1 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
<S> <C> <C> <C> <C>
<C>
<PERIOD-TYPE> YEAR YEAR YEAR 6-MOS
6-MOS
<FISCAL-YEAR-END> DEC-31-1997 DEC-31-1998 DEC-31-1999 JUN-30-1999
JUN-30-2000
<PERIOD-START> JAN-01-1997 JAN-01-1998 JAN-01-1999 JAN-01-1999
JAN-01-2000
<PERIOD-END> DEC-31-1997 DEC-31-1998 DEC-31-1999 JUN-30-1999
JUN-30-2000
<EXCHANGE-RATE> 1 1 1 1
1
<CASH> 0 0 0 0
0
<SECURITIES> 0 0 0 0
0
<RECEIVABLES> 0 3,335 7,240 0
6,280
<ALLOWANCES> 0 0 0 0
0
<INVENTORY> 0 1,455 2,853 0
3158
<CURRENT-ASSETS> 0 4,863 10,716 0
11,003
<PP&E> 0 9,298 12,540 0
17,929
<DEPRECIATION> 0 0 0 0
0
<TOTAL-ASSETS> 0 14,192 23,724 0
42,053
<CURRENT-LIABILITIES> 0 1,124 4,150 0
4,641
<BONDS> 0 0 0 0
0
0 0 0 0
0
0 0 0 00
0
<COMMON> 0 47 47 0
47
<OTHER-SE> 0 0 0 0
0
<TOTAL-LIABILITY-AND-EQUITY> 0 14,192 23,724 0
42,053
<SALES> 8,255 11,184 14,339 6,710
13,091
<TOTAL-REVENUES> 8,255 11,184 14,339 6,710
13,091
<CGS> 8,010 8,909 8,576 4,188
7,973
<TOTAL-COSTS> 8,010 8,909 8,576 4,188
7,973
<OTHER-EXPENSES> 1,591 2,067 4,138 2,106
4,349
<LOSS-PROVISION> 0 0 0 0
0
<INTEREST-EXPENSE> 1,302 1,154 1,299 699
1,379
<INCOME-PRETAX> (2,648) (946) 326 (283)
(610)
<INCOME-TAX> (794) (284) 121 (85)
(183)
<INCOME-CONTINUING> (1,854) (662) 205 (198)
(427)
<DISCONTINUED> 0 0 0 0
0
<EXTRAORDINARY> 0 0 0 0
0
<CHANGES> 0 0 0 0
0
<NET-INCOME> (1,854) (662) 205 (198)
(427)
<EPS-BASIC> (.04) (.01) (.00) (.00)
(.01)
<EPS-DILUTED> (.04) (.01) (.00) (.00)
(.01)
</TABLE>
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