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Cephalon Exceeds Both Sales and Earnings Guidance for Second Quarter of 2008
Date:7/29/2008

Three Months Ended Twelve Months Ended

September 30, 2008 December 31, 2008

Projected GAAP basic income

per common share $0.99 - $1.09 $3.71 - $3.81

Amortization of current

intangibles $0.37 - $0.37 $1.53 - $1.53

Accelerated depreciation

adjustment $0.02 - $0.02 $0.10 - $0.10

Research and development

adjustments $- - $- $0.11 - $0.11

Selling, general and

administrative adjustments $- - $- $0.04 - $0.04

In-process research and

development adjustments $- - $- $0.15 - $0.15

Restructuring adjustments $0.02 - $0.02 $0.13 - $0.13

Interest expense adjustment $- - $- $0.11 - $0.11

Tax effect of pre-tax

adjustments at the

applicable tax rates $(0.15) - $(0.15) $(0.78) - $(0.78)

Basic adjusted income

per common share

guidance $1.25 $1.35 $5.10 $5.20

The company's guidance is being issued based on certain assumptions

including:

-- Adjusted effective tax rate of approximately 35.5 to 36.5 percent; and

-- Weighted average number of common shares outstanding of 68.0 and 67.9

million shares for the three months ended September 30, 2008 and for

the twelve months ended December 31, 2008, respectively.


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

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