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VIVUS Reports First Quarter 2011 Financial Results
Date:5/2/2011

inuing operations

(9,867)(16,609)Net income (loss) from discontinued operations14(2,209)Net loss$
(9,853)$
(18,818)Basic and diluted net income (loss)per share:Continuing operations$
(0.12)$
(0.21)Discontinued operations0.00(0.02)Net loss per share$
(0.12)$
(0.23)Shares used in per share computation:Basic81,81980,698Diluted84,11180,698VIVUS, Inc.CONDENSED CONSOLIDATED BALANCE SHEETS(in thousands, except par value amount)March 31December 3120112010*(unaudited)Current assets:Cash and cash equivalents$
31,334$
37,216Available-for-sale securities 99,101101,970Inventories3,2253,225Prepaid expenses and other assets1,6861,648Current assets of discontinued operations-6Total current assets135,346144,065Property and equipment, net188221Total assets$
35,534$
44,286Current liabilities:Accounts payable$
,587$
2,395Accrued and other liabilities4,9886,377Current liabilities of discontinued operations3,1253,512Total current liabilities9,70012,284Commitments and contingenciesStockholders' equity:Common stock; $.001 par value; shares authorized 200,000;  shares outstanding - 81,888 at March 31, 2011; 81,568 at December 31, 2010, respectively8282Additional paid-in capital435,701432,041Accumulated other comprehensive income294Accumulated deficit (309,978)(300,125)Total stockholders' equity125,834132,002Total liabilities and stockholders' equity$
35,534$
44,286*The Condensed Consolidated Balance Sheet at December 31, 2010 has been derived from the Company's audited financial statements at that date.
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