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Amicus Therapeutics Announces Fourth Quarter and Full Year 2008 Financial Results
Date:2/5/2009

, Amicus recognized $0.7 million of the Shire upfront payment and $3.7 million of research revenue on reimbursed research and development costs.

The differences between U.S. GAAP and non U.S. GAAP financial results are itemized in Tables 2 through 5 and are primarily due to pre-tax stock compensation expense.

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) 
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SOURCE Amicus Therapeutics
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