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Amicus Therapeutics Announces Second Quarter 2007 Financial Results
Date:8/19/2007

months ended June 30, 2007 was $9.7 million as compared to $28.1 million for the same period in 2006. On a Non-GAAP basis, the net loss for the three months ended June 30, 2007 and the three months ended June 30, 2006 was $8.3 million, respectively. The Company recorded no revenues during these periods.

On a Non-GAAP basis, research and development expense for the three months ended June 30, 2007, was $6.4 million, an increase of $0.1 million from $6.3 million for the three months ended June 30, 2006.

On a Non-GAAP basis, general and administrative expense for the three months ended June 30, 2007, was $2.6 million, an increase of $0.4 million from $2.2 million from the three months ended June 30, 2006.

The differences between U.S. GAAP EPS, net loss, research and development and general and administrative and the corresponding non-GAAP amounts are itemized in table 2, and are due to:

-- Pre-tax share-based compensation expense under SFAS 123R of

$1.0 million (or $0.14 per share), primarily related to employee stock

option expense.

-- Pre-tax charge for a deemed dividend of $19.4 million in the second

quarter of 2006.

-- Pre-tax charges for preferred stock accretion.

-- Pre-tax charges for changes in the fair value of warrant liability.

Use of Non-GAAP Financial Measures

Our "non-GAAP net income" and "non-GAAP diluted EPS" financial measures are defined as reported, or GAAP, net income and diluted EPS excluding, for the reasons discussed below, (1) stock option expense and the cumulative effect of an accounting change relating to the initial adoption of SFAS No. 123R and (2) other items. Our management uses these non-GAAP financial measures to establish financial goals and to gain an understanding of the comparative financial performance of the Company from year to year and quarter to quarter. Accordingly, we believe investors' understanding of the Company's financial performance is enha
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SOURCE Amicus Therapeutics

Copyright©2007 PR Newswire.

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