VIVUS Reports Second Quarter 2009 Financi...( Interest (expense) income net of...),Health

Date:8/11/2009

Interest (expense) income, net of other-than-temporary loss on impaired securities (239) 924 (1,191) 1,559 Income (loss) before provision for income taxes (13,204) 3,584 (20,007) (3,503) Provision for income taxes - (5) (6) (10) Net income (loss) $ (13,204) $ 3,579 $ (20,013) $ (3,513) Net income (loss) per share: Basic and diluted $ (0.19) $ 0.06 $ (0.29) $ (0.06) Shares used in per share computation: Basic 69,805 60,351 69,746 59,616 Diluted 69,805 61,850 69,746 59,616

                                   VIVUS, Inc.
                     CONDENSED CONSOLIDATED BALANCE SHEETS
                    (in thousands, except par value amount)

                                                  June 30     December 31
                                                    2009         2008*
                                                (unaudited)
    Current assets:
       Cash and cash equivalents               $    27,820   $    66,121
       Available-for-sale securities               116,404       121,789
       Accounts receivable, net                      3,395         4,157
       Inventories, net                              2,662         3,041
       Prepaid expenses and other assets             3,443         3,744
          Total current assets                     153,724       198,852
       Property and equipment, net                   6,287         6,726
       Restricted cash                                 700           700
       Available-for-sale securities                     -         1,344
          Total assets                         $   160,711   $   207,622

    Current liabilities:
       Accounts payable                        $     9,632   $ 
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SOURCE  VIVUS, Inc.
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