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Shire's New Product Portfolio Delivers Strong Quarterly Performance
Date:10/29/2008

general and administrative (SG&A) costs to Cost of product sales ($2.1 million) and Research and development costs ($2.5 million). For the nine months to September 30, 2007 $13.4 million of depreciation was reclassified from SG&A costs to Cost of product sales ($6.0 million) and Research and development costs ($7.4 million).

(2) Cost of product sales includes amortization of intangible assets relating to favorable manufacturing contracts of $0.4 million for the three months to September 30, 2008 (2007: $0.5 million) and $1.3 million for the nine months to September 30, 2008 (2007: $0.5 million). Selling, general and administrative costs include amortization and impairment charges of intangible assets relating to intellectual property rights acquired of $30.1 million for the three months to September 30, 2008 (2007: $31.1 million) and $182.4 million for the nine months to September 30, 2008 (2007: $64.0 million).

(3) Costs, predominantly relating to manufacturing set-up costs for new products, of $1.8 million and $5.4 million for the three months and nine months to September 30, 2007, have been reclassified from Research and development costs to Cost of product sales.

Unaudited US GAAP results for the three months and nine months to September 30, 2008

Consolidated Statements of Operations (continued)

3 months 3 months 9 months 9 months

to to to to

September September September September

30, 30, 30, 30,

2008 2007 2008 2007

-------- -------- -------- --------

Earnings per ordinary share -

basic

Earnings/(loss) from continuing

operations 2.4c 6.4c 11.5c (3
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SOURCE Shire Plc
Copyright©2008 PR Newswire.
All rights reserved

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