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Amicus Therapeutics Announces Fourth Quarter and Full Year 2007 Financial Results & Program Advancements
Date:1/29/2008

r value of warrant liability

-- Deemed dividend

Use of Non-GAAP Financial Measures

Amicus' "non-GAAP net loss" and "non-GAAP diluted net loss per common share" financial measures are defined as reported, or GAAP net loss and diluted net loss per common share excluding certain items further discussed below. Amicus' management uses these non-GAAP financial measures to establish financial goals and to gain an understanding of the comparative financial performance of Amicus from year to year and quarter to quarter. Accordingly, Amicus believes investors' understanding of Amicus' financial performance is enhanced as a result of disclosing these non-GAAP financial measures. Non-GAAP net loss and diluted net loss per common share should not be viewed in isolation or as a substitute for reported, or GAAP net loss and diluted net loss per common share.

(1) Stock option expense - Non-GAAP net loss and diluted net loss per

common share exclude the impact of the stock option expense recorded

in accordance with SFAS No. 123R. Amicus believes that excluding the

impact of expensing stock options better reflects the recurring

economic characteristics of its business.

(2) Other items - Non-GAAP net loss and diluted net loss per common share

exclude other unusual or non-recurring items that are evaluated on an

individual basis. Amicus' evaluation of whether to exclude an item for

purposes of determining its non-GAAP financial measures considers both

the quantitative and qualitative aspects of the item, including, among

other things (i) its size and nature, (ii) whether or not it relates

to its ongoing business operations, and (iii) whether or not Amicus

expects it to occur as part of its normal business on a regular basis.

Items excluded for purposes of determining non-GAAP net loss and

diluted net loss per common sh
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SOURCE Amicus Therapeutics
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