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Isis Reports Strong Financial Results and Highlights for Second Quarter of 2009
Date:8/6/2009

provided as supplementary information and are not a substitute for financial measures calculated in accordance with GAAP. Isis reports these pro forma results to better enable financial statement users to assess and compare its historical performance and project its future operating results and cash flows. Further, the presentation of Isis' pro forma results is consistent with how Isis' management internally evaluates the performance of its operations.

                                 Regulus Therapeutics Inc.
                                 Statements of Operations
                                      (In Thousands)

                                     Three months ended,  Six months ended,
                                           June 30,           June 30,
                                       2009       2008     2009       2008
                                     -------------------  -----------------
                                         (unaudited)        (unaudited)
    Revenue:
      Research and development
       revenue under collaborative
       agreements                     $1,125      $656    $1,763      $748
    Total revenue                      1,125       656     1,763       748
                                      ------     -----    ------     -----
    Expenses:
      Research and development         2,214     1,606     4,057     2,918
      General and administrative         611       917     1,270     1,132
                                      ------     -----    ------     -----
    Total operating expenses           2,825     2,523     5,327     4,050
                                      ------     -----    ------     -----
    Loss from operations             $(1,700)  $(1,867)  $(3,564)  $(3,302)
                                     =======    ======   =======   =======

                               Isis Pharmaceutic
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SOURCE Isis Pharmaceuticals, Inc.
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