(a) Financial Statements of Business Acquired.

The audited consolidated balance sheets of Finesco SAS and it subsidiary Scomedica SAS at June 30, 2012, December 31, 2011 and January 1, 2011, and the related consolidated statements of income and comprehensive income, of changes in equity and of cash flows for the six months ended June 30, 2012 and the year ended December 31, 2011 and the related notes are attached as Exhibit 99.2 to this Current Report on Form 8-K/A and are incorporated herein by reference. The unaudited condensed consolidated balance sheets of Finesco SAS and it subsidiary Scomedica SAS at June 30, 2012 and December 31, 2011 and the related condensed consolidated statements of comprehensive income, of change in equity and of cash flows for the six months ended June 30, 2012 and 2011 and the related notes, are attached as Exhibit 99.3 to this Current Report on Form 8-K/A and are incorporated herein by reference. On May 16, 2011, Finesco SAS acquired 100% of Scomedica SAS's shares from Wockhardt Limited, the term "Successor" refers to Finesco SAS and its consolidated subsidiary Scomedica SAS ("Finesco") following the acquisition. The term "Predecessor" refers to Scomedica prior to the change of control on May 16, 2011. Therefore, the "Successor periods" corresponds to the period from May 16, 2011 to December 31, 2011 and to the half-year period ended June 30, 2012. The "Predecessor period" corresponds to the period from January 1, 2011 to May 15, 2011.

The consent of PricewaterhouseCoopers Audit, Finesco's independent registered public accounting firm, is attached as Exhibit 23.1 to this Current Report on Form 8-K/A.

(b) Pro Forma Financial Information.

The following unaudited pro forma condensed consolidated financial information related to our Finesco acquisition is attached as Exhibit 99.1 to this Form 8-K/A and incorporated by reference into this Current Report on Form 8-K/A:

(i) Pro Forma Condensed Consolidated Statement of Operations (Unaudited) for the year ended December 31, 2011;

(ii) Pro Forma Condensed Consolidated Statement of Operations (Unaudited) for the six months ended June 30, 2012; and

(iii) Pro Forma Condensed Consolidated Balance Sheet (Unaudited) at June 30, 2012.

(c) Not applicable

(d) Exhibits.

Exhibit No.   Description
   23.1       Consent of PricewaterhouseCoopers Audit, Independent Registered Public
              Accounting Firm.

   99.1       Unaudited pro forma condensed consolidated financial information of
              Apricus Biosciences, Inc. and its subsidiaries.

   99.2       The audited consolidated balance sheet of Finesco SAS and its
              subsidiary Scomedica SAS at of June 30, 2012, December 31, 2011 and
              January 1, 2011 and the related consolidated statements of
              comprehensive income, of change in equity and of cash flows for the
              six months ended June 30, 2012 and the year ended December 31, 2011
              and the related notes.

   99.3       The unaudited condensed consolidated balance sheets of Finesco SAS
              and its subsidiary Scomedica SAS at June 30, 2012 and December 31,
              2011 and the related condensed consolidated statements of
              comprehensive income, of change in equity and of cash flows for the
              six months ended June 30, 2012 and 2011 and the related notes.