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Champions Oncology Reports Financial Results for the Quarter Ended October 31, 2012
Date:12/13/2012

llion, respectively, an increase of $0.1 million, or 8%.

General and administrative expense was $1.2 million and $1.5 million for the three months ended October 31, 2012 and 2011, respectively, a decrease of $0.3 million, or 20%.
For the six months ended October 31, 2012 and 2011, general and administrative expense was $2.3 million and $3.1 million, respectively, a decrease of $0.8 million, or 26%. This decrease can be attributed to reductions in stock-based compensation expenses and consultant costs.  The decrease in stock-based compensation expense is primarily due to large prior period stock option grants that contain performance conditions and were, and continue to be, accounted for using the accelerated attribution method.

* Non-GAAP Financial InformationSee the attached Reconciliation of GAAP Net Loss to Non-GAAP Net Loss for an explanation of the amounts excluded to arrive at non-GAAP net loss and related non-GAAP loss per share amounts for the three and six months ended October 31, 2012 and 2011.  Non-GAAP financial measures provide investors and management with supplemental measures of operating performance and trends that facilitate comparisons between periods before and after certain items that would not otherwise be apparent on a GAAP basis.  Certain unusual or non-recurring items that management does not believe affect the Company's basic operations do not meet the GAAP definition of unusual or non-recurring items.  Non-GAAP net loss and non-GAAP loss per share are not, and should not be viewed as a substitute for similar GAAP items.  We define non-GAAP diluted loss per share amounts as non-GAAP net loss divided by the weighted average number of diluted shares outstanding.  Our definition of non-GAAP net loss and non-GAAP diluted loss per share may differ from similarly named measures used by others.

Full details of the Company's financial results will be available in the Company's Form 10-K at '/>"/>

SOURCE Champions Oncology, Inc.
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