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Pharmasset Reports Fiscal Second Quarter 2011 Financial Results
Date:4/25/2011

d Exchange Commission and discussions of potential risks, uncertainties, and other important factors in our subsequent filings with the Securities and Exchange Commission.PHARMASSET, INC.CONDENSED STATEMENTS OF OPERATIONS(UNAUDITED)(in thousands, except share and per share amounts)Three Months EndedMarch 31,20112010Revenues

$
247$
251COSTS AND EXPENSES:  Research and development

16,99512,028  General and administrative

3,7733,647Total costs and expenses

20,76815,675Operating loss

(20,521)(15,424)Investment income

11Other income

--Interest expense

(310)(638)Loss before income taxes

(20,830)(16,061)Provision (benefit) for income taxes

(973)-Net loss

$
(19,857)$
(16,061)Net loss per share: basic and diluted

$
(0.55)$
(0.54)Weighed average shares outstanding:basic and diluted

36,293,89829,522,630PHARMASSET, INC.BALANCE SHEETS(in thousands, except par value, share and per share amounts)As ofAs ofMarch 31,September 30,20112010(unaudited)ASSETSCURRENT ASSETS:  Cash and cash equivalents

$ 208,317

$ 127,081  Amounts due from collaboration partner

-

6  Prepaid expenses and other current assets

856

718Total current assets

209,173

127,805EQUIPMENT AND LEASEHOLD IMPROVEMENTS:  Equipment

4,704

4,060  Leasehold improvements

1,837

1,8376,541

5,897  Less accumulated depreciation and amortization

(4,465)

(4,184)Total equipment and leasehold improvements, net

2,076

1,713Restricted cash

100

100Other assets

140

143Total

$ 211,489

$ 129,761LIABILITIES AND STOCKHOLDERS’ EQUITYCURRENT LIABILITIES:  Current portion of long-term debt

$
,081

$
8,705  Accounts payable

4,163

5,037  Accrued expenses

5,775

5,863  De
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SOURCE Pharmasset, Inc.
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