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ViroPharma Incorporated Reports Fourth Quarter and Full Year 2012 Financial Results
Date:2/27/2013

r adjustments; charges related to amortization of intangible assets arising from acquisitions and changes in the fair value of future contingent consideration or significant transaction costs.

3.  Share-based compensation expense: Non-GAAP adjusted net income excludes the impact of our non-cash share-based compensation expense. We believe that excluding the impact of expensing share-based compensation better reflects the recurring economic characteristics of our business.

Non-GAAP net income may exclude unusual or non-recurring items that are evaluated on an individual basis. Our evaluation of whether to exclude an item for purposes of determining our non-GAAP financial measures considers both the quantitative and qualitative aspects of the item, including, among other things (i) its size and nature, (ii) whether or not it relates to our ongoing business operations, and (iii) whether or not we expect it to occur as part of our normal business on a regular basis. For purposes of determining non-GAAP net income, items such as asset impairment or upfront fees or milestone payments under license agreements, may be excluded, among others, which will be evaluated on an individual basis.

VIROHARMA INCORPORATEDSelected Financial Information(unaudited)Selected Consolidated Balance Sheet DataDecember 31,December 31,(in thousands) 20122011AssetsCurrent assets:Cash and cash equivalents$
75,518$
331,352Short-term investments71,338128,478Inventory64,38460,316Total current assets453,418635,931Intangible assets, net617,539648,659Goodwill96,75913,184Total assets1,219,9521,336,797Liabilities and Stockholders' EquityTotal current liabilities114,02898,651Deferred tax liabilities167,484178,706Long-term debt161,793153,453Total liabilities462,913445,673Total stockholders' equity757,039891,124Total liabilities and stockholders' equity1,219,9521,336,797 Years Ended December 31,December 31,Statement of Cash Flows:20122011(in thou
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