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Vanda Pharmaceuticals Reports Fourth Quarter and Full Year 2007 Results
Date:2/14/2008

> Total other

income, net 1,299,076 516,287 5,978,564 2,197,821

Loss before tax

provision (20,748,597) (11,890,926) (74,059,811) (63,510,619)

Income tax

provision (191) 549 9,879 549

Net loss $ (20,748,406) $ (11,891,475) $ (74,069,690) $ (63,511,168)

Basic and

diluted net

loss per

common share $ (0.78) $ (0.54) $ (2.81) $ (3.97)

Shares used in

calculation of

basic and

diluted

net loss

per common

share 26,644,540 21,932,730 26,360,177 16,001,815

VANDA PHARMACEUTICALS INC.

(A Development Stage Enterprise)

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited)

December 31, 2007 December 31, 2006

ASSETS

Current assets:

Cash and cash equivalents $41,929,533 $30,928,895

Marketable securities 43,243,960 941,981

Prepaid expenses, deposits and

other current assets 1,781,881 1,949,466

Total current assets 86,955,374 33,820,342

Marketable securities, long-term 7,979,331 -

Property and equipment, net 1,345,845 1,859,704

Deposits 150,000 150,000

Restricted cash 430,230 430,230

Total assets $96,860,780 $36,260,276

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:

Accounts payable $2,988,069 $2,783,249

Accrued expenses 9,789,738 6,322,808


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SOURCE Vanda Pharmaceuticals Inc.
Copyright©2008 PR Newswire.
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