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Anadys Pharmaceuticals Reports Third Quarter 2007 Financial Results and Operational Highlights
Date:11/1/2007

oss per

common share for the nine months ended September 30, 2007 and 2006,

respectively. Research and development expense and general and

administrative expense includes $2,188 and $1,314 of non-cash

operating expenses determined in accordance with SFAS No. 123(R) for

the nine months ended September 30, 2007.

Anadys Pharmaceuticals, Inc.

Condensed Consolidated Balance Sheets

(In thousands)

September 30, December 31,

2007 2006

(Unaudited) (Audited)

Assets

Cash, cash equivalents and securities

available-for-sale $61,747 $82,149

Other current assets 1,316 2,116

Noncurrent assets 4,407 5,136

Total assets $67,470 $89,401

Liabilities and Stockholders' Equity

Current liabilities $4,209 $9,211

Other long-term liabilities 517 19,865

Stockholders' equity 62,744 60,325

Total liabilities and stockholders' equity $67,470 $89,401


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SOURCE Anadys Pharmaceuticals, Inc.
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