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Vanda Pharmaceuticals Reports First Quarter 2009 Results
Date:4/29/2009

G&A

expenses in the first quarter of 2009 relative to the first quarter

of 2008 is primarily due to lower stock-based compensation and

commercial expenses.

Employee stock-based compensation expense recorded in the first

quarter of 2009 totaled $2.3 million. Of these non-cash charges,

$0.2 million was recorded as R&D expense and $2.1 million was

recorded as G&A expense. For the fourth quarter of 2008 and the

first quarter of 2008, total stock-based compensation expense was

$0.7 million and $5.1 million, respectively. The increase in stock-

based compensation expense in the first quarter of 2009 relative to

the fourth quarter of 2008 is the result of the fourth quarter

expense encompassing the net effect of stock-based compensation for

the period for existing employees, reduced by the reversal of stock-

based compensation charges resulting from the cancellation of

unvested options in connection with the workforce reduction which

occurred in the fourth quarter of 2008. The decrease in stock-based

compensation expense in the first quarter of 2009 relative to the

first quarter of 2008 is primarily due to no options being granted

in the first quarter of 2009.

* Cash and marketable securities decreased by $3.8 million during the

first quarter of 2009. Changes included $6.5 million of net losses

offset by increases in accrued expenses and accounts payable of

$0.1 million, decreases in prepaid expenses of $0.2 million and

$2.4 million in non-cash depreciation, amortization, and stock-based

compensation expense.

* Vanda's cash, cash equivalents and marketab
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SOURCE Vanda Pharmaceuticals Inc.
Copyright©2009 PR Newswire.
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