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Helix BioPharma Announces Q2 2009 Financial Results
Date:3/16/2009

ation of intangible assets in the three and six month periods ended January 31, 2009 totaled $3,000 and $6,000 respectively (three and six month periods ended January 31, 2008: $3,000 and $10,000 respectively).

Amortization of capital assets in the three and six month period ended January 31, 2009 totaled $63,000 and $127,000 respectively (three and six month periods ended January 31, 2008: $63,000 and $129,000 respectively).

Stock-based compensation

Stock-based compensation expense in the three and six month periods ended January 31, 2009 totaled $631,000 and $631,000 respectively (three and six month periods ended January 31, 2008: $12,000 and $24,000 respectively). The increase in stock-based compensation expense is the result of the issuance of 2,070,000 stock options to purchase common stock of the Company at an exercise price of $1.68, on December 17, 2008. The options vest 25% immediately, and 25% at each anniversary date thereafter. The stock-based compensation expense in the three and six month periods ended January 31, 2008 relate to the ongoing amortization of compensation costs of stock options granted on June 30, 2005 over their vesting period.

Interest income

Interest income in the three and six month periods ended January 31, 2009 totaled $100,000 and $305,000 respectively (three and six month periods ended January 31, 2008: $181,000 and $285,000 respectively). The decrease in interest income in the three month period ended January 31, 2009 reflects lower interest rates.

Foreign exchange loss

The Company realized foreign exchange gains/(losses) in the three and six month periods ended January 31, 2009 of $18,000 and ($132,000) respectively (January 31, 2008: $153,000 and $45,000, respectively). Foreign exchange gains/(losses) are mainly the result of the foreign currency translation of the Company's integrated foreign operation in
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SOURCE Helix BioPharma Corp.
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