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Regulus Reports Third Quarter 2013 Financial Results and Recent Highlights
Date:11/13/2013

luted net loss per share of $15.98 for the same period in 2012.  The comparability of net loss per share for the periods presented is significantly impacted by our initial public offering and concurrent common stock issuances in October 2012, and our public offering of common stock in July 2013.

Regulus recognized revenue of $6.1 million for the three months ended September 30, 2013, compared to $2.8 million for the same period in 2012.  Revenue during these periods consisted primarily of amortization of upfront payments received from our strategic alliances and collaborations, which is recognized over the estimated period of performance.  Revenue in the three months ended September 30, 2013 included $5.4 million from the Sanofi collaboration and license agreement and $0.5 million from the AstraZeneca collaboration and license agreement.  On a comparative basis, revenue increased in the three months ended September 30, 2013 primarily due to the incremental recognition of $3.6 million from the change in our estimated period of performance for the research term within the Sanofi collaboration and license agreement, which originally expired in June 2013, but was effectively extended through the end of December 2013 under the terms of our Option Agreement with Sanofi. 

Research and development expenses were $7.1 million for the three months ended September 30, 2013, compared to $5.2 million for the same period in 2012.  The increase was substantially attributable to IND-enabling activities for RG-101 during the quarter.  No such costs were incurred in the same period in 2012.  The Company expects our research and development expenses to increase over the coming quarters to the extent it commences clinical studies and initiates additional IND-enabling activities.

General and administrative expenses were $1.9 million for t
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SOURCE Regulus Therapeutics Inc.
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