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Cipher reports third quarter fiscal 2007 results
Date:11/7/2007

rchased

from Pharma Medica during the year ended December 31, 2006 were

offset against the annual payment that was due on January 30, 2007.

During the nine months ended September 30, 2007, $800 of clinical

services purchased from Pharma Medica were offset against the next

annual payment, which would have been due on January 30, 2008.

4 Intangible Assets

During fiscal 2001, the Company entered into certain agreements with

Galephar Pharmaceutical Research Inc. ("Galephar") for the rights to

package, test, obtain regulatory approvals and market certain

products in various countries around the world. In accordance with

the terms of the agreements, the Company has acquired these

intangible rights through an investment in three separate series of

preferred shares of Galephar. The Company may be required to pay

additional amounts to Galephar in respect of the CIP-ISOTRETINOIN and

CIP-TRAMADOL intangible rights of up to $1,494 (US $1,500) if certain

future milestones are achieved as defined in the agreements. These

additional payments will be made in the form of additional Galephar

preferred share purchases. The recoverability of these intangible

rights is dependant upon sufficient revenues being generated from the

related products currently under development and commercialization.

Upon receipt of FDA approval in January 2006, the Company began

amortizing the intangible rights related to CIP-FENOFIBRATE.

Currently, no other products have received FDA approval.

A summary of 2007 developments related to the products currently

under development/commercialization follows:

CIP-FENOFIBRATE

In April 2007, the Company completed its first sale of CIP-

FENOFIBRATE in Canada under an agreement with Or
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SOURCE Cipher Pharmaceuticals Inc.
Copyright©2007 PR Newswire.
All rights reserved

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