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ViroPharma Incorporated Reports Third Quarter 2009 Financial Results
Date:10/28/2009

espectively, compared to $33.0 million and $83.9 million, respectively, for the same periods in 2008. The decrease in adjusted net income for both periods is primarily due to lower Vancocin net sales, lower interest income and higher income tax expense due to lower qualified orphan drug spend for Maribavir. Offsetting these decreases is the net effect of the Cinryze launch and lower research and development expenses.

The change between our GAAP net loss for the nine months ended September 30, 2009 from GAAP net income in the same period of 2008 was the impact of our Goodwill impairment of $65 million and the $9.1 million gain on the repurchase of our convertible notes, in addition to the factors influencing our non-GAAP adjusted net income discussed above. The change in GAAP net income in the three months ended September 30, 2009 compared to 2008 was impacted by a $5.3 million increase in amortization related to the acquisition of Lev Pharmaceuticals, Inc. in addition to the factors influencing the non-GAAP adjusted net income.

Effective January 1, 2009, the Company was required under a new accounting standard to change the method of accounting for the Company's convertible notes. The Company revised its previously reported financial statements to apply this change in accounting to prior periods. Under this new accounting method, the Company's EPS and net (loss) income calculated in accordance with GAAP have been reduced as a result of recognizing incremental non-cash interest expense. In connection with adopting this new accounting standard, the Company recorded $1.8 million and $2.0 million of additional non-cash interest expense in the three months ended September 30, 2009 and 2008, respectively, and $5.5 million and $5.8 million for the nine months ended September 30, 2009 and 2008, respectively. For the three months ended September 30, 2008, the Company's previously reported net income calculated in accordance with GAAP changed slightly
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SOURCE ViroPharma Incorporated
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Related medicine technology :

1. ViroPharma Submits Comments on Vancocin(R) Draft Bioequivalence Guidance
2. ViroPharma Announces Discontinuation of Maribavir Phase 3 Study in Liver Transplant Patients
3. ViroPharma Announces Presentation of Cinryze(TM) Data in Acute Treatment of Hereditary Angioedema
4. ViroPharma Incorporated Completes Acquisition of Lev Pharmaceuticals
5. ViroPharma Announces Completion of Enrollment in Phase 3 Study of Maribavir in Stem Cell Transplant Patients
6. ViroPharma Announces Discontinuation of HCV-796 Development
7. ViroPharma to Release 2008 First Quarter Financial Results on April 30, 2008
8. ViroPharma To Present at the Acumen BioFin Rodman & Renshaw 9th Annual Healthcare Conference
9. ViroPharma to Present at the Natixis Bleichroeder Conference
10. ViroPharma to Present at Three Upcoming Healthcare Conferences
11. Accuray Incorporated to Present at 20th Annual Oppenheimer Healthcare Conference
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