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Insmed Announces Financial Results for Second Quarter and Six-Months Ended June 30, 2008
Date:8/8/2008

e Sheets

(in thousands, except share and per share data)

(unaudited)

June 30, December 31,

2008 2007

Assets

Current assets:

Cash, cash equivalents and short-term

investments $9,447 $16,479

Accounts receivable, net 50 250

Prepaid expenses 193 244

Total current assets 9,690 16,973

Long-term assets:

Restricted cash - long term 2,095 2,095

Investments 54 258

Deferred financing costs, net 117 170

Property and equipment, net - 4

Total long-term assets 2,266 2,527

Total assets $11,956 $19,500

Liabilities and stockholders' equity

Current liabilities:

Accounts payable $1,088 $904

Accrued project costs & other 1,035 503

Payroll liabilities 1,178 631

Restricted stock unit liability 12

Interest payable 18 23

Deferred rent 115 115

Deferred income 825 245

Convertible debt 2,211 2,211

Debt discount (784) (950)

Net convertible debt 1,427 1,261

Total current liabilities 5,69
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SOURCE Insmed Inc.
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