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Cumberland Pharmaceuticals Reports Second Quarter 2011 Financial Results

of Cumberland's operations are subject to factors outside of its control, and any one or combination of these factors could materially affect Cumberland's results of operations. These factors include market conditions, competition, an inability of manufacturers to produce Cumberland's products on a timely basis or failure of manufacturers to comply with regulations applicable to pharmaceutical manufacturers, maintaining an effective sales and marketing infrastructure and other factors discussed in the Company's Form 10-K filed with the SEC on March 11, 2011. There can be no assurance that results anticipated by the Company will be realized or that they will have the expected effects. Readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the date hereof. The Company does not undertake any obligation to publicly revise these statements to reflect events after the date hereof.

CUMBERLAND PHARMACEUTICALS INC. AND SUBSIDIARIESCondensed Consolidated Balance Sheets(Unaudited)June 30,December 31,20112010ASSETSCurrent assets:Cash and cash equivalents

$  69,832,030$
5,893,970Accounts receivable, net of allowances


7,453,2517,683,842Other current assets

2,238,8642,315,536Total current assets

84,343,87981,038,842Property and equipment, net

1,195,9241,220,010Intangible assets, net

7,116,2607,427,223Other assets

1,924,9922,367,979Total assets

$  94,581,055$
92,054,054LIABILITIES AND EQUITYCurrent liabilities:Current portion of long-term debt

2,666,668Accounts payable

2,302,0582,124,654Other current liabilities

4,425,8734,436,298Total current liabilities

10,727,9309,227,620Revolving line of credit

1,825,9511,825,951Long-term debt, excluding current portion

-2,666,665Other long-term obligations, excluding current portion

602,099618,343Total liabilit

SOURCE Cumberland Pharmaceuticals Inc.
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