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Jiangbo Pharmaceuticals Reports Results for the Second Quarter of its Fiscal Year 2010
Date:2/22/2010

o. Diluted earnings per share assumes the conversion of the Company's convertible notes and is calculated by adding interest expense to and deducting the loan issuance costs and unamortized debt discount from net income. As a result, the Company recorded a loss of $1.06 per diluted share, compared to a loss of $1.87 per diluted share in the same quarter last year.

Excluding non-cash gains related to the change in fair value from derivative liabilities of $6.7 million and the amortization of debt discount and debt issuance costs related to convertible debentures of $5.8 million, non-GAAP adjusted net income was $4.4 million, or $0.29 per fully diluted share for the three months ended December 31, 2009, compared to non-GAAP adjusted net income of $6.6 million, or $0.46 per fully diluted share, for the quarter ended December 31, 2008.

    (*) See the reconciliation table at the end of this press release for a
        reconciliation of net income and EPS to non-GAAP adjusted net income
        and EPS.

Six Month Results

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SOURCE Jiangbo Pharmaceuticals, Inc.
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