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Barr Reports Second Quarter 2008 GAAP Earnings of $0.52 Per Share; Adjusted Earnings of $0.64 Per Share
Date:8/7/2008

(10) (8)

Selling, general and administrative (3) (3)

Total $2 $2

To adjust for the results of operations of our non-core DDD&I business which is expected to be divested. The Company believes adjusting GAAP earnings for this loss will allow investors to better assess our ongoing activities.

(c) Amortization and inventory step up adjustments:

Cost of sales (95) (112)

Selling, general and administrative (1) -

Total $(96) $(112)

(d) Incremental PLIVA Depreciation due to purchase accounting write up

of fixed assets:

Cost of sales $(13) $(9)

Selling, general and administrative (1) (1)

Total $(14) $(10)

(e) Write off of acquired IPR&D associated with additional PLIVA shares

$- $(4)

(f) Product settlement - Sanctura $(53) $-

(g) Product Royalty contingency $(1) $-

(h) Litigation Reserve $(1) $(8)

(i) Adjustments to tax expense, including:

Tax impact of adjustments (a) - (h) above. $8 $36

Tax (benefit) from recognition of acquired

NOL - (5)

Total $8 $30

EBITDA (from continuing operations) Calculation:

Six Months Ended June 30,


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SOURCE Barr Pharmaceuticals, Inc.
Copyright©2008 PR Newswire.
All rights reserved

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