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WaferGen Reports Second Quarter 2010 Financial Results
Date:8/16/2010

d December 31, 2009, respectively33,96933,388Additional paid-in capital30,241,28229,017,578Accumulated deficit(34,411,365)(30,462,283)Accumulated other comprehensive income165,12063,381Total stockholders' equity (deficit)(3,970,994)(1,347,936)Total liabilities and stockholders' equity (deficit)$

3,557,196$

6,891,154Condensed Consolidated Statements of Operations (Unaudited) Period FromOctober 22, 2002Three Months Ended June 30,Six Months Ended June 30,(Inception) to2010200920102009June 30, 2010(Restated) (Restated)Revenue$

431,894$

68,918$

821,679$

110,756$

2,117,186Cost of Revenue135,894123,932271,749139,764876,689Gross margin296,000(55,014)549,930(29,008)1,240,497Operating expenses:Sales and marketing475,143180,338724,949316,1863,507,208Research and development1,496,4431,214,7013,038,7112,174,58918,877,184General and administrative1,160,0491,374,2162,203,9542,106,38213,977,190Total operating expenses3,131,6352,769,2555,967,6144,597,15736,361,582Operating loss(2,835,635)(2,824,269)(5,417,684)(4,626,165)(35,121,085)Other income and (expenses):Interest income1,9491,3847,1074,456266,965Interest expense(1,067)(1,928)(1,674)(4,760)(323,128)Unrealized gain on fair value of warrants, net3,567,16834,3251,680,47648,0681,116,354Miscellaneous income (expense)(7,919)(46,171)(72,994)(22,315)(202,709)Total other income and (expenses)3,560,131(12,390)1,612,91525,449857,482Net income (loss) before provision for income taxes724,496(2,836,659)(3,804,769)(4,600,716)(34,263,603)Provision for income taxes----------Net income (loss)724,496(2,836,659)(3,804,769)(4,600,716)(34,263,603)Cumulative effect of reclassification of warrants--------368,627Accretion on Redeemable Convertible Preference Shares in Subsidiary(78,790)(36,416)(144,313)(71,416)(360,391)Accretion on Series B Preferred Stock--------(155,998)Net income (loss) attributable to common stockholders$

645,706$

(2,873,075)$

(3,949,082)$

(4,672,132)$


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SOURCE WaferGen Biosystems, Inc.
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