Cordia Announces Financial Results for Year End 2007

Revenue of $43.8 Million up from $37.5 Million Previous Year

International Revenues Increase Quarter over Quarter
WINTER GARDEN, Fla.--(Business Wire)--
Cordia Corporation (OTCBB: CORG), a global communications service
provider of CLEC and Voice over Internet Protocol ("VOIP")
technologies, announced the results of operations for the fiscal year
ended December 31, 2007.

The company reported revenues of approximately $43.8 million for
the twelve months ended December 31, 2007; an increase of
approximately $6.3 million from the reported revenues for the same
period last year. Approximately $900,000 in reported revenues was
related to our international and domestic VoIP service offerings,
representing an increase of approximately $400,000 from the previous
year.

CORG reported a net loss for the year of approximately $3.1
million or ($0.55) per basic and fully diluted share for the year
ended December 31, 2007, compared to a net loss of approximately $3.1
million or ($0.55) per basic and fully diluted share for the same
period in 2006.

Joel Dupre, Chief Executive Officer of Cordia Corporation, stated,
"We have continued to make progress during our most recent quarter and
believe we are well positioned for a strong 2008. We've recently
completed the integration of the NorthStar/Midwest Marketing Group
acquisition, which included the consolidation of systems, staff, and
service offerings. Additionally, we are continuing to invest in our
International VoIP business and have been pleased with the growth
experienced over the last couple quarters."

"We see significant opportunities in the International market for
Cordia during 2008," Mr. Dupre continued. "We recently commenced the
soft launch of our VoIP product through a resale arrangement in
Brazil, launched our VoIP service offering in India via our Joint
Venture, and entered into peering relationships in Asia that give us
low cost access to networks in the APAC region. We believe these
efforts will afford Cordia the opportunity to continue the expansion
of its VoIP network and product offerings on a global scale. Our
revenues from these markets have consistently increased over the past
couple quarters and we believe we will see continued growth from our
international endeavors in 2008."

Mr. Dupre further stated, "The Company continues to believe that
its shares are undervalued. During 2007, and continuing into January
2008, the company bought back more than 400,000 shares of its common
stock. This includes the purchase of all of its outstanding Series A
Convertible Preferred, which were later converted into common stock."

"We are pleased with our revenue growth of approximately 17% for
2007, as compared to 2006," said Kevin Griffo, President of Cordia
Corporation. "In addition, with the recent introduction of our $29.95
calling plan we believe we have gotten off to a good start in 2008, as
we have seen an increase in our line count. We believe this trend will
continue as this calling plan has been well received as is less
expensive than most plans offered by our wireline competitors and
comparable in price to our VOIP competitors."

Mr. Griffo continued, "In addition, we have seen a reduction in
our overall sales and marketing of approximately $1.4 million or 33%
for 2007, as compared to 2006. This reduction is due to our
elimination of outsourcing our sales efforts to third party
telemarketing firms. This was achieved through the integration of
Midwest Marketing Group and the launch of our Cebu, Philippines call
center, which reduce our costs of acquisition."

"Although we experienced higher than expected bad debt associated
with our My Tel service offering, which targeted the secondary credit
market, we don't believe this trend will continue into 2008," Mr.
Griffo said. "We have discontinued targeting these customers and the
promotion of our My Tel service offerings, and have shifted these
marketing efforts to our Cordia and NorthStar brands which are already
showing a positive trend in our bad debt number."

Conference Call

The conference call will take place at 10 a.m. eastern, on
Tuesday, April 1, 2008. Anyone interested in participating should dial
800-762-9441 if calling within the United States or 480-629-9041 if
calling internationally approximately 5 to 10 minutes prior to 10:00
a.m. The pass code for entrance into the conference is 3861122. There
will be a playback available until April 15, 2008. To listen to the
playback, please call 800-406-7325 if calling within the United States
or 303-590-3030 if calling internationally. Please use pass code
3861122 for the replay.

This call is being webcast by ViaVid Broadcasting and can be
accessed at Cordia's website at http://www.cordiacorp.com . The
webcast may also be accessed at ViaVid's website at www.viavid.net.
The webcast can be accessed through June 30, 2008 on either site. To
access the webcast, you will need to have the Windows Media Player on
your desktop. For the free download of the Media Player, please visit:
www.microsoft.com/windows/windowsmedia/en/download/default.asp.

About Cordia Corporation

Cordia Corporation, through its operating subsidiaries, Cordia
Communications Corp., CordiaIP Corp., My Tel Co, Inc., Northstar
Telecom, Inc., and Cordia International Corp. offers business,
residential, and wholesale customers local and long distance
telecommunications services in more than sixty (60) countries
utilizing traditional wireline and Voice over Internet Protocol
("VoIP") technologies. In addition, Cordia develops and provides a
suite of proprietary web-based billing software and outsourced
services to local, long distance and VoIP telecommunications
providers.

Safe Harbor

This release contains forward-looking statements that involve
risks and uncertainties. Cordia's actual results may differ materially
from the results discussed in the forward-looking statements. Factors
that might cause such a difference include, among others, availability
of management; availability, terms, and deployment of capital;
Cordia's ability to successfully market its services to current and
new customers, generate customer demand for its product and services
in the geographical areas in which Cordia can operate, access new
markets, all in a timely manner, at reasonable cost and on
satisfactory terms and conditions, as well as regulatory, legislative
and judicial developments that could cause actual results to vary in
such forward-looking statements.

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CORDIA CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

December 31,
2007 2006
------------ ------------
ASSETS

Current Assets
Cash and cash equivalents $ 999,039 $ 370,832
Cash - restricted 173,848 1,003,707
Accounts receivable, less allowance for
doubtful accounts of 2,002,823 (2007)
and $931,050 (2006) 2,859,531 4,538,342
Prepaid expenses 1,427,093 620,338
Accrued usage receivable 314,215 340,498
------------ ------------

TOTAL CURRENT ASSETS 5,773,726 6,873,717
------------ ------------

Property and equipment, at cost
Office and computer equipment 2,006,879 1,166,522
Computer software 2,059,386 1,353,670
Leasehold improvements 561,505 370,236
------------ ------------
4,627,770 2,890,428
Less: Accumulated
depreciation/amortization 2,237,604 1,110,326
------------ ------------
NET PROPERTY AND EQUIPMENT 2,390,166 1,780,102
------------ ------------

Other Assets
Goodwill 3,293,468 383,317
Security deposits and other assets 861,791 253,417
Investment in unconsolidated affiliates 336,541 -
------------ ------------
TOTAL OTHER ASSETS 4,491,800 636,734
------------ ------------

TOTAL ASSETS $12,655,692 $ 9,290,553
============ ============

LIABILITIES AND STOCKHOLDERS' (DEFICIT)

Current Liabilities
Capital lease obligations, current
portion $ 12,953 $ 11,990
Note payable, current portion 557,062 -
Accounts payable 3,881,337 3,445,144
Accrued expenses 939,769 1,000,569
Billed taxes payable 8,029,921 3,966,608
Deferred revenue 1,315,900 1,198,727
------------ ------------

TOTAL CURRENT LIABILITIES 14,736,942 9,623,038
------------ ------------

Noncurrent Liabilities
Deferred rent 82,378 72,037
Deferred income tax liability 2,004 -
Notes Payable, net of current portion 1,058,804 -
Capital lease obligation, net of
current portion 25,221 38,175
------------ ------------
TOTAL NONCURRENT LIABILITIES 1,168,407 110,212
------------ ------------

MINORITY INTEREST IN SUBSIDIARY - 2,745
------------ ------------

COMMITMENTS AND CONTINGENCIES

Stockholders' (Deficit)
Preferred stock, $.001 par value;
5,000,000 shares authorized, 707,800
(2006) shares issued and outstanding - 708
Common stock, $.001 par value;
100,000,000 shares authorized, 6,916,574
(2007) and 5,808,774 (2006) shares
issued 6,917 5,809
Additional paid-in capital 6,707,581 6,159,395
Comprehensive (loss) (48,121) (3,540)
Accumulated deficit (9,595,241) (6,502,020)
------------ ------------

(2,928,864) (339,648)
Less: Treasury stock, at cost 589,186
(2007), and 187,594 (2006) common
shares (320,793) (105,794)
------------ ------------

TOTAL STOCKHOLDERS' (DEFICIT) (3,249,657) (445,442)
------------ ------------

TOTAL LIABILITIES AND STOCKHOLDERS'
(DEFICIT) $12,655,692 $ 9,290,553
============ ============
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CORDIA CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS

Years Ended December 31,
--------------------------------------

2007 2006 2005
------------ ------------ ------------

Revenues
Wireline services $42,480,993 $36,349,028 $41,202,610
VoIP services 920,295 516,965 35,770
Business process outsourced
services 387,394 638,887 712,835
------------ ------------ ------------
43,788,682 37,504,880 41,951,215
Cost of Revenues
Resale and wholesale line
charges 25,004,649 20,308,992 21,807,095
------------ ------------ ------------

Gross Profit 18,784,033 17,195,888 20,144,120
------------ ------------ ------------

Operating Expenses
Sales and marketing 2,772,471 4,158,275 4,336,415
Bad debts 4,110,988 3,079,163 5,381,753
General and administrative 13,559,472 12,082,509 8,978,211
Impairment of Goodwill 284,117 17,067 -
Depreciation 1,153,915 755,896 313,998
------------ ------------ ------------

21,880,963 20,092,910 19,010,377
------------ ------------ ------------

Operating (Loss) Income (3,096,930) (2,897,022) 1,133,743
------------ ------------ ------------

Other Income (Expenses)
Interest income 34,974 35,998 35,097
Interest expense (29,546) (3,690) (8,739)
------------ ------------ ------------

5,428 32,308 26,358
------------ ------------ ------------

(Loss) Income Before Income
Taxes and Minority Interest (3,091,502) (2,864,714) 1,160,101

Income Tax Provision
(Benefit) 4,464 254,669 (105,359)
------------ ------------ ------------
(Loss) Income Before Minority
Interest (3,095,966) (3,119,383) 1,265,460

Minority interest in loss of
subsidiary 2,745 24,092 -
------------ ------------ ------------

Net (Loss) Income (3,093,221) (3,095,291) 1,265,460

Dividends on preferred stock - - (212,415)
------------ ------------ ------------

Net (Loss) Income applicable to
common stockholders $(3,093,221) $(3,095,291) $ 1,053,045
============ ============ ============

Basic (Loss) Income per share $ (0.55) $ (0.55) $ 0.23
============ ============ ============

Weighted Average Common Shares
Outstanding 5,674,397 5,602,370 4,675,779
============ ============ ============

Diluted (Loss) Income per
share $ (0.55) $ (0.55) $ 0.20
============ ============ ============

Weighted Average Common and
Common Equivalent Shares
Outstanding 5,674,397 5,602,370 6,379,229
============ ============ ============
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Cordia Corporation
Kevin Griffo, 866-777-7777
kgriffo@cordiacorp.com

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