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Cumberland Pharmaceuticals Reports 24% Increase in Net Revenue With Full Year 2009 Financial Results
Date:3/10/2010

ring liver transplant.

Supplemental Financial Information

The following table provides a reconciliation of Cumberland's reported (GAAP) statement of income to our adjusted (non-GAAP) statement of income for the period ended December 31, 2009. The adjusted statement includes certain items that management believes are infrequent or unusual in amount, and is provided to assist investors in evaluating Cumberland's current and future performance. The adjusted statement should not be considered a substitute for Cumberland's reported statement of income.

    
    
    Net income, as reported                                  $3,091,415
    Non-GAAP adjustments:
      Milestone expenses associated with the FDA
        approval of Caldolor                                  1,950,362
      Payroll tax expense associated with the
        exercise of nonqualified options                      1,093,464
      Tax impact of above adjustments*                       (1,211,138)
                                                             ----------
    Net income, as adjusted                                  $4,924,103
                                                             ==========
    
    Weighted-average shares outstanding - diluted            18,234,171
    
    Earnings per share - diluted (as reported)                    $0.17
    Earnings per share - diluted (as adjusted)                    $0.27
    
    
    *
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SOURCE Cumberland Pharmaceuticals Inc.
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