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Amicus Therapeutics Announces Third Quarter 2007 Financial Results
Date:10/31/2007

P basis, general and administrative expense for the three months ended September 30, 2007, was $3.3 million, a decrease of $0.1 million from $3.4 million from the three months ended September 30, 2006.

The differences between U.S. GAAP EPS, net loss, research and development expense and general and administrative expense and the corresponding non-GAAP amounts are itemized in table 2 and 3, and are primarily due to:

-- Pre-tax share-based compensation expense under SFAS No. 123R of $1.1

million (or $0.05 per share) for the three months ended September 30,

2007, primarily related to employee stock option expense.

-- Pre-tax charges for preferred stock accretion.

-- Pre-tax charges for changes in the fair value of warrant liability.

Use of Non-GAAP Financial Measures

Our "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, for the reasons discussed below,

(1) Stock option expense and the cumulative effect of an accounting

change relating to the initial adoption of SFAS No. 123R and (2)

other items. Our management uses these non-GAAP financial measures to

establish financial goals and to gain an understanding of the

comparative financial performance of the Company from year to year

and quarter to quarter. Accordingly, we believe investors'

understanding of the Company's financial performance is enhanced as a

result of our 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.

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

common share exclude the impact of our stock op
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SOURCE Amicus Therapeutics
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