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Emisphere Technologies, Inc. Announces 2007 Second Quarter Financial Results
Date:8/19/2007

convertible security - - - (12,215)

Investment and other income 482 294 797 417

Change in fair value of

derivative instruments (2,401) (56) 1,123 (7,620)

Interest expense (643) (573) (1,267) (1,140)

Total other (expense)

and income (2,562) (335) 653 (20,558)

Net (loss) income $(12,104) $(3,757) $(15,991) $(30,593)

Net (loss) income per

share, basic $(0.43) $(0.14) $(0.57) $(1.23)

Net (loss) income per

share, diluted $(0.43) $(0.14) $(0.60) $(1.23)

Weighted average shares

outstanding, basic 28,313,056 25,952,342 28,305,810 24,815,680

Weighted average shares

outstanding, diluted 28,313,056 25,952,342 28,403,507 24,815,680

EMISPHERE TECHNOLOGIES, INC.

Condensed Balance Sheets (Unaudited)

As of June 30, 2007 and December 31, 2006

(in thousands)

June 30, December 31,

2007 2006

Assets:

Cash, cash equivalents, restricted cash and

investments $8,939 $21,533

Accounts receivable 487 216

Prepaid expenses and other current assets 893 1,082

Total current assets 10,319 22,831

Equipment and leasehold improvements, net 2,247 2,652

Purchased technology, net 1,675 1,794

Other assets 798 815

Total A
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SOURCE Emisphere Technologies, Inc.

Copyright©2007 PR Newswire.

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