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VPHM > SEC Filings for VPHM > Form 8-K on 25-Oct-2012All Recent SEC Filings

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Results of Operations and Financial Condition, Financial Statements and Exhibits

Item 2.02 Results of Financial Operations and Financial Condition.

On October 25, 2012, ViroPharma Incorporated (the "Company") issued a press release announcing its financial results for its third quarter and nine months ended September 30, 2012. In its press release, the Company included certain historical non-U.S. Generally Accepted Accounting Principles ("non-GAAP") financial measures as defined in Regulation G promulgated by the Securities and Exchange Commission for each of the three-month and nine-month periods ended September 30, 2012 and September 30, 2011 and as of September 30, 2012. The non-GAAP financial measures exclude non-cash interest expense, purchase accounting and product acquisition related adjustments, stock option expense and certain unusual or non-recurring items. Reconciliations for such historical non-GAAP financial measures are attached to or included in the press release furnished as Exhibit 99.1. The Company believes that its presentation of historical non-GAAP financial measures provides useful supplementary information to and facilitates additional analysis by investors. These historical non-GAAP financial measures are in addition to, not a substitute for, or superior to, measures of financial performance prepared in accordance with U.S. Generally Accepted Accounting Principles.

Item 9.01 Financial Statements and Exhibits.

The following exhibits are attached to this Form 8-K:

(d) No. Description

99.1 Press release dated October 25, 2012 announcing financial results.

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