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VIVUS Reports Third Quarter and First Nine Months 2010 Financial Results
Date:11/8/2010

,030)Provision for income taxes(1)(1)(1)(1)Loss from continuing operations(18,162)(21,214)(56,342)(38,031)Income (loss) from discontinued operations183148(3,212)(3,048)Net loss$
(17,979)$
(21,066)$
(59,554)$
(41,079)Basic and diluted net loss per share:Continuing operations$
(0.22)$
(0.30)$
(0.70)$
(0.55)Discontinued operations0.000.00(0.04)(0.04)Net loss per share$
(0.22)$
(0.30)$
(0.74)$
(0.59)Shares used in per share computation:Basic81,17270,94280,92670,149Diluted82,96673,32480,92670,149VIVUS, Inc.CONDENSED CONSOLIDATED BALANCE SHEETS(in thousands, except par value amount)September 30December 3120102009*(unaudited)Current assets:Cash and cash equivalents$
29,036$
40,533Available-for-sale securities 129,162166,241Inventories, net1,803-Prepaid expenses and other assets2,3063,968Current assets of discontinued operations7,78612,620Total current assets170,093223,362Property and equipment, net240290Non-current assets of discontinued operations5,5956,380Total assets $
75,928$
230,032Current liabilities:Accounts payable$
4,677$
8,082Accrued and other liabilities10,4056,891Current liabilities of discontinued operations5,3307,537Total current liabilities20,41222,510Notes payable-net of current portion15,25515,255Non-current liabilities of discontinued operations5,0685,541Total liabilities40,73543,306Commitments and contingenciesStockholders' equity:Common stock; $.001 par value; shares authorized 200,000;  shares outstanding -81,206 at September 30, 2010;80,607 at December 31, 2009, respectively8181Additional paid-in capital428,703420,708Accumulated other comprehensive income (loss)

23(3)Accumulated deficit (293,614)(234,060)Total stockholders' equity135,193186,726Total liabilities and stockholders' equity$
75,928$
230,032*The Condensed Consolidated Balance Sheet at December 31, 2009 has been derived from the  Company's audited financial statements at that date.
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SOURCE VIVUS, Inc.
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