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Orexo

Quarterly Report Nov 10, 2010

3093_10-q_2010-11-10_37d88440-b5a0-4d92-86c6-bc1054866777.pdf

Quarterly Report

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Orexo AB (publ.) – Interim report, January-September 2010

Orexo AB, Box 303, SE-751 05 Uppsala, Sweden Tel: +46 (0)18-780 88 00, Fax: +46 (0)18-780 88 88, E-mail: [email protected] Internet: www.orexo.com Corp. Reg. No. 556500-0600

Uppsala, November 10, 2010

Orexo AB (publ) – Interim report, January -September 2010

Abstral™ for treatment of breakthrough cancer pain continued to grow strongly

Key events during the period

  • Net revenues amounted to MSEK 101.4 (208.2). 1)
  • Cash flow from operating activities as a negative MSEK 13.7 (neg:117.7)
  • Royalties from Abstral™, Orexo's leading sublingual fentanyl treatment for breakthrough cancer pain, increased to MSEK 30.3 (6.3)
  • The loss after tax was MSEK 91.4 (loss: 40.1).
  • The loss per share was SEK 3.90 (loss: 1.78).
  • Cash and cash equivalents at the end of the period totaled MSEK 165.6 compared with MSEK 87.4 at the beginning of the period.
  • A convertible loan in the amount of SEK 111,150,000 from Novo A/S was implemented.
  • In June, Orexo entered into an alliance and license agreement regarding new pharmaceuticals for the treatment of respiratory diseases with Ortho-McNeil-Janssen Pharmaceuticals, Inc. and Janssen Pharmaceutica NV (collectively "OMJ"). The agreement provides Orexo with up to MUSD 21.5 (MSEK 167) in research financing for the first three years, including an upfront payment of MUSD 10 (MSEK 77.8) intended to cover all future development costs for Orexo. In addition, Orexo is to be entitled to full milestone payments of up to MUSD 564 (MSEK 4,390), plus further sales milestones and royalties for each program.
  • Orexo signed a license and distribution agreement encompassing the approval, marketing and sales of Abstral™ in the Middle East and Africa with NewBridge Pharmaceuticals. The terms and conditions of the agreement cover an upfront payment and remuneration on achieving regulatory milestones and sales targets, as well as profit sharing.

Third quarter

  • Net revenues amounted to MSEK 35.9 (63.7). 1)
  • Cash flow from operating activities was a negative MSEK 25.0 (neg: 43.2)
  • The loss after tax was MSEK 28.5 (loss: 9.5).
  • The loss per share was SEK 1.22 (loss: 0.41).

1) References made in this interim report are to the Group unless otherwise stated. Figures in parentheses relate to the year-earlier period.

KEY EVENTS DURING THE THIRD QUARTER OF 2010

  • In September, Orexo signed a license and distribution agreement encompassing the approval, marketing and sales of Abstral™ in the Middle East and Africa with NewBridge Pharmaceuticals. The terms and conditions of the agreement cover an upfront payment and remuneration on achieving regulatory milestones and sales targets, as well as profit sharing.
  • The US Food and Drug Administration, FDA informed Orexo's partner ProStrakan Group plc (LSE:PSK) that the administration will not maintain its previously communicated decision deadline, or PDUFA date, for Abstral™ in early September. The FDA review is now in the final stage, and a decision is expected shortly.
  • Orexo started work on its collaboration to find new pharmaceuticals for the treatment of respiratory diseases with Ortho-McNeil-Janssen Pharmaceuticals, Inc. and Janssen Pharmaceutica NV ("OMJ"). This work is eligible for up to MUSD 21.5 (MSEK 167) in research financing over the first three years.
  • Following consultations with the Pharmaceuticals and Medical Devices Agency of Japan, Orexo's partner, Kyowa Hakko Kirin Co, Ltd decided to withdraw an application for the approval of KW-2246 (Orexo's sublingual fentanyl product Abstral®) in order to conduct further clinical trials.
  • Orexo announced that its second-largest owner, Novo A/S, increased its shareholding in Orexo by acquiring 1,397,142 shares. Following the acquisition, Novo A/S's holding totals 3,893,184 shares, or about 16.7 percent of the total number of shares in the company. In addition, Novo A/S also holds a convertible loan in Orexo, which, if the loan were to be converted into shares, would correspond to a further 2,340,000 shares, or 9.1 percent of all shares. Accordingly, in the event of a full conversion, Novo A/S', shareholding in Orexo would be 24.2 percent.
  • On August 20, Orexo launched the next step in its strategy to focus on deploying Orexo's well-established and proven reformulation technologies to develop new proprietary products targeted at the Specialty Pharmaceutical market. As part of this strategy, Orexo has initiated three new development programs aimed at marketing these products through an Orexo-owned marketing and sales organization, starting in one of the major markets, the EU or the USA.

To optimize execution of this strategy, the company is seeking a Chief Executive Officer who has a broad international commercial experience. The search for a new Chief Executive Officer is in its late stage.

• In August, Orexo reported that it had appointed Robin Wright as its new EVP Head of Finance and Strategy.

KEY EVENTS AFTER THE PERIOD

New President appointed for Kibion

Petter Bäckgren was appointed the new President of the diagnostics subsidiary Kibion. Petter has solid sales, marketing and corporate management experience from the pharmaceuticals and diagnostics sector, both in the Nordic region and internationally.

Operations

"During the third quarter, Abstral™ sales were 480% higher than in the same period last year. Sales of Edluar™, Orexo's sublingual zolpidem treatment for insomnia, continue to grow more strongly from a low base, with new stock being ordered for the first time since launch and generating royalty income for Orexo.

The decision of the US Food & Drug Administration ("FDA") was delayed beyond the expected Prescription Drug User Fee Act ("PDUFA") date in early September. The FDA review is currently in the final stage, and a decision is expected shortly.

During the period, Orexo signed a new license and distribution agreement for Abstral™ in most of the Middle East and African countries. Terms were not disclosed. The agreement with NewBridge enables Abstral™ to be sold in even more geographic markets and marks another step in the company's efforts to develop a global product. Our alliance with NewBridge will make Abstral™ available to thousands of additional physicians and assist them in the treatment of cancer patients suffering from severe pain.

In August, Orexo launched the next step in its strategy to focus its business model on deploying its well-established and proven reformulation technologies to develop new proprietary products targeted at the Specialty Pharmaceutical market. As part of this strategy, Orexo has initiated the first three proprietary development programs. The company intends to commercialize these products through an Orexo-owned marketing and sales organization, starting in one of the major markets EU or USA.

A Phase I clinical study with OX219, directed towards treatment of opioid addiction, was initiated. OX219 is an improved version of the program originally acquired with the PharmaKodex transaction now using Orexo proprietary technologies. This product will compete in the opioid addiction market, which is today worth an estimated USD 1.4 billion globally, and is currently dominated by Suboxone®. Results from the initial study will be communicated during the fourth quarter.

The clinical trials for the next two proprietary programs, OX51 and OX27 will be performed by Q1, 2011.

Meda AB has informed Orexo that it will further develop the nasal cetirizine NLA product to complement Meda's allergy product portfolio. The next stage of development of NLA is a clinical phase III program, for which the full cost will be carried by Meda AB.

As previously announced, the total cost base for 2010 is estimated at MSEK 200-220, excluding the new work on the OX-CLI and OX-ESI programs within the framework of the agreement with Ortho McNeil Janssen and Janssen Pharmaceutica for which research funding is received from the partner", says Torbjörn Bjerke, President and CEO.

The period in figures

Condensed consolidated statement of operations

3 months 3 months 9 months 9 months 12 months
2010 2009 2010 2009 2009
July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
MSEK
Net revenues 35.9 63.7 101.4 208.2 236.1
Cost of goods sold -5.6 -5.2 -18.9 -17.3 -23.6
Gross profit 30.3 58.5 82.5 190.9 212.5
Selling expenses -6.6 -6.5 -22.8 -25.3 -39.3
Administrative
expenses
-17.4 -10.1 -36.7 -32.3 -46.3
Research and -33.0 -47.3 -111.1 -172.3 -224.2
development costs
Other operating
0.9 -0.4 3.6 -2.1 -1.8
income and expenses
Operating loss* -25.8 -5.8 -84.5 -41.1 -99.1
Net financial items -2.7 -2.4 -6.9 2.2 2.1
Loss after -28.5 -8.2 -91.4 -38.9 -96.9
financial items
Tax 0.0 -1.4 0.0 -1.1 -1.1
Net loss for the
period
-28.5 -9.5 -91.4 -40.1 -98.1

* Includes the costs of employee stock options in the amount of MSEK 2.5 for the period January-September 2010 (MSEK 5.5 January-September 2009).

Revenues

Net revenues

Consolidated net revenues for the period January-September 2010 amounted to MSEK 101.4 (208.2). Higher revenues in the year-earlier period derived primarily from the partnership with Meda and non-recurring compensation for the approval of Edluar™ in the USA in the first quarter of 2009.

For the period July-September 2010, consolidated net revenues totaled MSEK 35.9 (63.7). This difference was mainly due to the higher level of license deal milestone revenue including country launches and US filing of Abstral™ in the same period for 2009, but royalty revenue continued to increase.

During the second quarter, Orexo entered into an alliance and license agreement with Ortho-McNeil-Janssen Pharmaceuticals Inc. which will initially extend over a three-year period. The non-recurring upfront of MUSD 10 (MSEK 77.8) received on signing of the agreement will be distributed on a straight line basis over the three-year period. In addition, Orexo will receive and recognize funding for the research alliance on a continuous basis over the agreement period.

Royalty revenues from marketed products, excluding license revenues, increased by more than 400 per cent compared with the same period of 2009

IMS refers to IMS audited sales data, which are statistical estimates of actual in-market sales of the product to pharmacies and hospitals. Invoiced refers to sales invoiced by ProStrakan Group plc to wholesalers.

Royalty revenues from Abstral™ during the January-September period amounted to MSEK 30.3, compared with MSEK 6.3 in the year-earlier period. Royalty revenues for the period July-September 2010 totaled MSEK 10,8 (3.3), an increase of 227%.

Kibion AB's sales amounted to MSEK 27.7 (30.4), with the difference due to the significant weakening of the Euro in 2010 compared with the same period in 2009.

ProStrakan AB's sales rose to MSEK 17.2 (16.2), of which 50 percent was recognized in Orexo's sales. Abstral's sales through ProStrakan AB grew to MSEK 2.7 (1.3).

License revenues amounted to MSEK 16.2 (119.3) and pertained to the approval of Abstral™ in Italy and Moldova, an upfront payment concerning the signing of an agreement with NewBridge Pharmaceuticals and the portion of the nonrecurring compensation received by Ortho-McNeil-Janssen Pharmaceuticals Inc. that was recognized as revenue. License revenues from the year-earlier period primarily pertained to outlicensing of the insomnia drug Edluar™ to Meda and compensation for the approval of Edluar™ in the USA.

Royalty revenues from Edluar™ resumed in the period, once the initial launch stock was exhausted by orders from pharmacies and wholesalers. Edluar™ royalties for the period were MSEK 0.4, compared with nil last quarter, and sales of Edluar™ were again up more than 45% on the previous quarter at just under MUSD 1.5.

In September Edict Pharmaceuticals filed a "Paragraph IV-Certification" in the US claiming that their sublingual dosage form containing zolpidem can be marketed without infringing Orexo's patent protecting Edluar™. Orexo has filed a lawsuit claiming patent infringement and intends to defend the IP-protection for Edluar™.

Net sales were distributed as follows:
---------------------------------------- --
MSEK July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
2010 2009 2010 2009 2009
Abstral™- royalty 10.8 3.3 30.3 6.3 16.2
Edluar™ - royalty 0.4 2.2 0.4 2.2 2.3
ProStrakan AB J/V 50% 2.7 2.6 8.6 8.1 10.8
Kibion AB 8.0 8.9 27.7 30.4 40.7
Total revenue from launched 21.9 17.0 67.0 47.0 70.0
products
Partner funded R&D costs 6.0 16.6 17.9 41.8 46.4
License revenues 7.8 30.1 16.2 119.3 119.5
Other 0.0 0.0 0.1 0.0 0.2
Total 35.9 63.7 101.4 208.2 236.1

Expenses and earnings

Selling expenses

Selling expenses for the period January-September 2010 amounted to MSEK 22.8 (25.3) and for the period July-September 2010 to MSEK 6.6 (6.5).

Selling expenses included business development expenses relating to the out-licensing of Orexo's projects, phase IV studies, and operations in Kibion AB and the joint venture company ProStrakan AB.

Administrative expenses

Administrative expenses for the period January-June 2010 amounted to MSEK 36.7 (32.3). Higher expenses were related to the provision of costs related to severance pay for the CEO and CFO. For the July-September 2010 period, administrative expenses amounted to MSEK 17.4 (10.1).

Research and development costs

Research and development costs for the period January-September 2010 amounted to MSEK 111.1 (172.3). MSEK 17.9 (41.8) of these costs was funded by partners during the period. Research and development costs for the period July-September 2010 amounted to MSEK 33.0 (47.3).

The lower costs were primarily related to the development of our product portfolio, which thus required less external research activities, but also to the cost cuts that were implemented in 2009 and that achieved full effect as of January 1, 2010.

Expenses for the company's employee stock options program

The company's expenses for the employee stock options program for the period January-September 2010 totaled MSEK 2.5, compared with MSEK 5.5 for the year-earlier period.

Other revenues and expenses

For the period January-September 2010, other revenues and expenses, primarily consisting of exchangerate gains/losses, amounted to revenue of MSEK 3.6 (loss: 2.1) and for the period July-September 2010 to revenue of MSEK 0.9 (loss: 0.4).

Depreciation/amortization

Depreciation/amortization for the period January-September 2010 amounted to MSEK 5.9 (6.6) and for the period July-September 2010 to MSEK 1.9 (1.9).

Net financial items

Net financial items for the period January-September 2010 totaled an expense of MSEK 6.9 (income: 2.2). Net financial items included interest expenses of MSEK 5.8 related to the convertible loan, and unrealized exchange-rate and other credit expenses. Net financial items for the year-earlier period included income of MSEK 3.9 that was attributable to second installment payment received in conjunction with the acquisition of PharmaKodex entailing that this be categorized as an embedded derivative, resulting in a positive earnings effect from a declining stock market price.

Earnings

The operating loss for the period January-September 2010 was MSEK 84.5 (loss: 41.1). The loss after net financial items was MSEK 91.4 (loss: 38.9) and the loss after tax was MSEK 91.4 (loss: 40.1).

For the period July-September 2010, the operating loss totaled MSEK 25.8 (loss: 5.8). The loss after net financial items amounted to MSEK 28.5 (loss: 8.2) and the loss after tax to MSEK 28.5 (loss: 9.5).

Financial position

At September 30, 2010, cash and cash equivalents amounted to MSEK 165.6 (107.1), while the corresponding figure at June 30, 2010 was MSEK 190.9.

The convertible bond issue, which took place on April 7, has been recognized in the form of a liability share and an equity share, based on the fair value of the liability share. The division into these two components was based on market interest rates of 10.5 percent. Related transaction expenses were allocated proportionally to both of these components in relation to how the issue proceeds were distributed. The convertible bond has a conversion rate of SEK 47.50, entailing a premium of about 25 percent compared with the closing price on March 12, 2010 of SEK 37.90, and is connected to an option that entitles Orexo AB to convert the loan when the share price exceeds the conversion price by 50 percent during a certain period. The convertible bond bears an annual rate of interest of 8 percent. If the loan is not converted to shares, it shall be repaid no later than March 31, 2015.

Cash flow from operating activities for the period January-September 2010 was a negative MSEK 13.7 (neg: 117.7). Cash flow after financing was MSEK 79.7 (neg: 79.4).

Cash flow from operating activities for the period July-September 2010 was a negative MSEK 25.0 (neg: 43.2). Cash flow after financing was a negative MSEK 24.6 (neg: 28.7).

At September 30, 2010, shareholders' equity totaled MSEK 466.2 (601.4). The equity/assets ratio was 66 percent (88).

Current financing is sufficient to pursue all projects described below through clinical phase I, and also to advance at least one of these projects to the approval stage without the need for further milestone payments from out-licensed research and development projects. Consequently, the Board believes that the company's current financial position is sufficient for continued operations.

Investments

Gross investments in tangible fixed assets during the period January-September 2010 amounted to MSEK 2.3 (1.7) and for the period July-September 2010 to MSEK 0.2 (0.6).

Product portfolio

Three new development programs

A clinical phase I study for OX219 has commenced. An additional two new development programs, OX51 and OX27, which focus on various pain indications, have been initiated and clinical studies will begin in Q4 2010 and Q1 2011, respectively. Further information is presented in a separate press release - visit www.orexo.com.

Parent Company

Most of the Group's business is carried out in the Parent Company, Orexo AB. Net revenues for the period January-September 2010 totaled MSEK 61.5 (159.2), with the loss after financial items amounting to MSEK 97.8 (loss: 25.1). Investments amounted to MSEK 2.3 (1.7). Cash and cash equivalents in the Parent Company at September 30, 2010 totaled MSEK 130.5 (13.5), with current investments amounting to MSEK 0.0 (0.0).

Significant risks and uncertainties

Significant risks and uncertainties are detailed in the 2009 Annual Report. Since the Annual Report was published, significant changes occurred as described below.

Financial risks

As a result of the implementation of the issue of convertibles, which generated proceeds of MSEK 111 before expenses, and revenues in conjunction with the out-licensing of the OX-CLI and OX-ESI projects to Ortho-McNeil-Janssen Pharmaceuticals, Inc. and Janssen Pharmaceutica NV (collectively "OMJ"), Orexo's financial risks have decreased significantly.

Share and market value

Orexo's share traded at SEK 42.20 at September 30, 2010. The company's market capitalization, based on the number of shares outstanding on September 30, 2010, amounted to MSEK 987.6.

Future reporting dates

Year-end report for 2010 _______ February 16, 2011
Annual General Meeting 2011________ April 7, 2011
Interim report, January-March 2011__________ May 4, 2011
Interim report, January-June 2011_________ August 10, 2011
Interim report, January-September 2011__________November 9, 2011

Uppsala, November 10, 2010

Orexo AB (publ)

Torbjörn Bjerke President and CEO

For further information, please contact:

Torbjörn Bjerke, President and CEO, Phone: +46 708 66 19 90, e-mail: [email protected] Robin Wright, EVP Head of Finance, Phone: +44 7720 30 00 25, e-mail: [email protected]

Analysts monitoring Orexo

ABG Sundal Collier Erik Hultgård
Carnegie Camilla Oxhamre
Handelsbanken Markets New analyst being appointed
Nordea Patrik Ling
Pharmium Securities Frédéric Gomez
Redeye Klas Palin and Björn Fahlén
Rodman & Renshaw Michael Higgins
SEB Enskilda Gustaf Vahlne

Review report

We have reviewed the appended report for the period January 1 to September 30, 2010 for Orexo AB (publ). The Board of Directors is responsible for the preparation and fair presentation of this interim report in accordance with the Annual Accounts Act and IAS 34. Our responsibility is to express an opinion on this interim report based on our review.

We conducted our review in accordance with the Standard on Review Engagements SÖG 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, as issued by FAR. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review has a different direction and is substantially more restricted in scope than an audit conducted in accordance with Standards on Auditing in Sweden RS and other generally accepted auditing practices. The procedures performed in a review do not enable us to obtain a level of assurance that would make us aware of all significant matters that might be identified in an audit. Therefore, the conclusion expressed based on a review does not give the same level of assurance as a conclusion expressed based on an audit.

Based on our review, nothing has come to our attention that causes us to believe that the appended interim report has not in all significant respects been compiled in accordance with the Annual Accounts Act and IAS 34 and for the Parent Company in accordance with the Annual Accounts Act.

Uppsala, November 10, 2010 PricewaterhouseCoopers AB

Leonard Daun Authorized Public Accountant

CONSOLIDATED STATEMENT OF OPERATIONS

3 months 3 months 9 months 9 months 12 months
Notes 2010 2009 2010 2009 2009
Jul-Sept Jul-Sept Jan-Sept Jan-Sept Jan-Dec
Net revenues 35,854 63,676 101,362 208,247 236,104
Cost of goods sold 2 -5,577 -5,149 -18,858 -17,351 -23,650
Gross profit 30,277 58,527 82,504 190,896 212,454
Selling expenses 2 -6,607 -6,458 -22,824 -25,277 -39,261
Administrative expenses 2 -17,394 -10,131 -36,667 -32,261 -46,308
Research and development costs 2 -32,919 -47,310 -111,089 -172,303 -224,216
Other operating income 2,521 1,456 6,445 6,501 8,239
Other operating expenses 2 -1,688 -1,893 -2,884 -8,681 -9,991
Operating loss -25,810 -5,809 -84,515 -41,125 -99,083
Financial income 200 195 264 4,823 4,868
Financial expense -2,902 -2,564 -7,139 -2,606 -2,726
Financial items – net -2,702 -2,369 -6,875 2,217 2,142
Pre-tax loss -28,512 -8,178 -91,390 -38,908 -96,941
Income tax 9 -1,358 14 -1,143 -1,138
Net loss for the period -28,503 -9,536 -91,376 -40,051 -98,079
Loss for the period attributable
to:
Parent Company shareholders
Minority interests
-28,503
-
-9,536
-
-91,376
-
-40,051
-
-98,079
-
Loss per share attributable to
Parent Company shareholders
during the period
(SEK per share):
Loss per share, before dilution, SEK -1.22 -0.41 -3.90 -1.78 -4.32

Loss per share, after dilution, SEK -1.22 -0.41 -3.90 -1.78 -4.32

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

3 months 3 months 9 months 9 months 12 months
2010 2009 2010 2009 2009
July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
Loss for the period -28,503 -9,536 -91,376 -40,051 -98,079
Other comprehensive income
Hedging of net investments - 2,111 - 2,329 2,329
Exchange-rate differences -2,465 -6,949 -2,972 -9,539 -7,574
Other comprehensive income for the
period, net after tax
-2,465 -4,838 -2,972 -7,210 -5,245
Total comprehensive income for the
period
-30,968 -14,374 -94,348 -47,261 -103,324
Total comprehensive income attributable
to:
Parent Company shareholders -30,968 -14,374 -94,348 -47,261 -103,324

CHANGES IN CONSOLIDATED SHAREHOLDERS' EQUITY Attributable to the Parent Company's shareholders 1)

Share
capital
Other capital
contributed
Accumulated
loss
Translation
differences
Total Total
shareholders'
equity
Opening balance,
January 1, 2009
8,647 1,012,964 -451,828 - 569,783 569,783
Total comprehensive
income for the period
- - -40,051 -7,210 -47,261 -47,261
Employee stock options,
vested amount
- 4,394 - - 4,394 4,394
New share issues 713 73,733 - - 74,446 74,446
Closing balance,
September 30, 2009
9,360 1,091,091 -491,879 -7,210 601,362 601,362
Opening balance,
January 1, 2010
9,360 1,094,453 -549,907 -5,245 548,661 548,661
Total comprehensive
income for the period
- - -91,376 -2,972 -94,348 -94,348
Employee stock options,
vested amount
- 1,823 - - 1,823 1,823
Convertible bond – equity
share
- 10,005 - - 10,005 10,005
New share issues 1 43 - - 44 44
Closing balance,
September 30, 2010
9,361 1,106,324 -641,283 -8,217 466,185 466,185

1) There are no minority interests

CONSOLIDATED BALANCE SHEET

2010 2009 2009
Notes 30 Sep 30 Sep 31 Dec
Assets
Fixed assets
Tangible fixed assets 42,602 46,219 45,814
Goodwill 17,800 16,030 17,987
Acquired R&D 422,332 424,836 427,030
Other intangible fixed assets 1,420 2,117 1,982
Total fixed assets 484,154 489,202 492,813
Current assets
Inventories 9,577 9,172 8,440
Accounts receivable and other receivables 40,887 74,231 59,622
Tax receivables 7,983 3,487 1,045
Cash and cash equivalents 165,645 107,061 87,414
Total current assets 224,092 193,951 156,521
Total assets 708,246 683,153 649,334
SHAREHOLDERS' EQUITY & LIABILITIES 3
Share capital 9,361 9,360 9,360
Capital contributions 1,106,324 1,091,091 1,094,453
Accumulated losses -641,283 -491,879 -549,907
Translation difference -8,217 ,-7,210 -5,245
Total shareholders' equity 466,185 601,362 548,661
Long-term liabilities
Provisions 10,798 1,337 11,114
Long-term liabilities, interest-bearing 91,510 16,000 12,800
Long-term liabilities, non-interest-bearing - 9,805 -
Deferred tax liability 9,036 9,449 9,791
Total long-term liabilities 111,344 36,591 33,705
Current liabilities
Current liabilities, non-interest-bearing* 121,238 45,200 63,768
Current liabilities, interest-bearing 9,479 - 3,200
Total liabilities 242,061 81,791 100,673
Total shareholders' equity
and liabilities
708,246 683,153 649,334

* includes the unrecognized portion of the OX-CLI deal upfront funding of MSEK 69.3

CONSOLIDATED CASH-FLOW STATEMENTS

3 months 3 months 9 months 9 months 12 months
Notes 2010 2009 2010 2009 2009
July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
Operations
Operating loss before interest
expense and interest income -25,810 -5,809 -84,515 -41,125 -99,083
Interest income 200 11 264 714 759
Interest expense -2,902 -235 -6,030 -277 -397
Tax paid - -1,389 - -1,389 -1,389
Other financial expenses - - -1,109 - -
Adjustment for non-cash items 4 7,156 3,672 9,890 14,108 20,834
Cash flow from operations
before changes in working
capital
-21,356 -3,750 -81,500 -27,969 -79,276
Changes in working capital
Accounts receivable
6,461 -22,813 2,760 -16,966 -2,963
Other current receivables 19,446 -6,209 9,037 3,095 6,143
Inventories -2,050 -988 -1,137 4,810 5,542
Current liabilities -25,284 -9,882 58,191 -81,791 -64,487
Provisions -1,288 655 -316 847 1,114
Long-term provisions -881 -248 -755 295 -
Cash flow from -24,952 -43,235 -13,720 -117,679 -133,927
operations
Investing activities
Acquisition of machinery and -170 -636 -2,286 -1,688 -2,588
equipment
Divestment of machinery and - - - 2 2
equipment
Acquisition of subsidiaries - - - 24,695 24,695
Cash flow after investments -25,122 -43,871 -16,006 -94,670 -111,818
Change in financing
New share issue 44 -800 44 -710 90
Proceeds from issue of - - 111,150 - -
convertible bond
Loans raised 16,000 - 16,000 16,000
Amortization of loans - - -16,000 - -
Cash flow from financing
activities
-25,078 -28,671 79,188 -79,380 -95,728
3 months 3 months 9 months 9 months 12 months
Notes 2010 2009 2010 2009 2009
July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
Cash flow for the year
Cash and cash equivalents, 190,853 137,178 87,414 188,220 188,220
beginning of period
Exchange-rate differences in -130 -1,446 -957 -1,779 -5,078
cash and cash equivalents
Changes in cash and cash -25,078 -28,671 79,188 -79,380 -95,728
equivalents
Cash and cash equivalents,
close of period
165,645 107,061 165,645 107,061 87,414

KEY FIGURES

3 months 3 months 9 months 9 months 12 months
2010 2009 2010 2009 2009
July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
Operating margin, % -72 -9 -83 -20 -42
Profit margin, % -80 -9 -90 -18 -41
-4 0 -12 -5 -14
Return on total capital, %
Return on equity, % -6 -1 -18 -6 -17
Return on capital -5 0 -15 -7 -16
employed, %
Debt/equity ratio, 22 0 22 0 0
multiple
Equity/assets ratio, % 66 88 66 88 85
Current ratio, % 171 429 171 429 234
Acid ratio, % 164 409 164 409 221
Average number of 23,403,752 22,778,731 23,402,085 22,485,961 22,714,784
shares, before dilution
Average number of 25,942,413 23,881,183, 25,353,390 23,588,413 23,801,489
shares, after dilution
Number of shares, after 26,610,080 25,361,950 26,610,080 25,361,950 25,326,775
full dilution
Number of shares, before 23,403,752 23,401,252 23,403,752 23,401,252 23,401,252
dilution
Number of shares, after 25,945,232 24,503,704 25,945,232 24,503,704 24,487,957
dilution
Earnings/loss per share, -1.22 -0.41 -3.90 -1.78 -4.32
before dilution, SEK
Earnings/loss per share, -1.22 -0.41 -3.90 -1.78 -4.32
after dilution, SEK
Shareholders' equity per 19,92 25.70 19,92 25 70 23.45
share before dilution, SEK
Shareholders' equity per 17,97 24.54 17,97 24.54 22.41
share after dilution, SEK
Number of employees at 106 126 106 126 108
close of period
Average number of 105 126 105 126 124
employees
Shareholders' equity 466,185 601,362 466,185 601,362 548,661
Capital employed 567,174 617,362 567,174 617,362 564,661

DEFINITIONS

Refer to the Annual Report for 2009

PARENT COMPANY STATEMENT OF OPERATIONS

KSEK 3 months
2010
3 months
2009
9 months
2010
9 months
2009
12 months
2009
Notes July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
Net revenues 21,637 49,052 61,508 159,165 208,183
Cost of goods sold - - - - -
Gross profit 21,637 49,052 61,508 159,165 208,183
Selling expenses -1,480 -2,985 -11,387 -10,486 -16,588
Administrative expenses -24,003 -9,871 -44,904 -28,575 -42,260
Research & development expenses -32,178 -40,039 -99,051 -146,230 -192,463
Other operating income 888 298 3,214 2,567 3,574
Other operating expenses -370 -721 -920 -5,660 -6,203
Operating loss -35,506 -4,266 -91,540 -29,219 -45,757
Earnings from financial
investments
Interest income 192 6,449 224 ,6,661 230
Interest expenses -2,983 -2,435 -6,163 -2,589 -2,543
Other financial income - - - - 6,269
Other financial expenses - - -295 - -
Loss after financial items -38,297 -252 -97,774 -25,147 -41,801
Tax - -1,389 - -1,389 -1,390
Loss for the period -38,297 -1,641 -97,774 -26,536 -43,191

PARENT COMPANY BALANCE SHEET

KSEK Notes 2010
30-Sep
2009
30-Sep
2009
31-Dec
ASSETS
Fixed assets
Tangible fixed assets 42,465 45,877 45,523
Intangible fixed assets 254 400 363
Shares in subsidiaries/joint ventures
Total fixed assets
604,763
647,482
606,414
652,691
606,414
652,300
Current assets
Inventories 2,734 1,519 1,385
Accounts receivable and other receivables 108,625 41,316 76,729
Tax receivables 4,537 2,679 728
Cash and bank balances 130,525 13,472 12,790
Total current assets 246,421 58,986 91,632
Total assets 893,903 711,677 743,932
SHAREHOLDERS' EQUITY, PROVISIONS &
LIABILITIES
5
Restricted equity 300,112 300,111 300,111
Non-restricted equity 260,878 360,588 347,029
Total shareholders' equity 560,990 660,699 647,140
Long-term liabilities
Provisions 929 1,337 813
Borrowings 91,510 16,000 12,800
Total long-term liabilities 92,439 17,337 13,613
Current liabilities, non-interest-bearing 230,995 33,641 79,979
Current liabilities, interest-bearing 9,479 - 3,200
Total liabilities 240,474 50,978 83,179
Total shareholders' equity
and liabilities
893,903 711,677 743,932
Pledged assets 16,000 16,000 16,000
Contingent liabilities 6,050 11,050 6,050

Notes

1. Accounting policies

This interim report was prepared pursuant to IAS 34. Orexo applies IFRS as approved by the EU.

The accounting policies stated below are identical to those applied in the preparation of the 2009 Annual Report.

During the period, Orexo issued a convertible bond. This compound financial instrument is initially recognized in the following manner: the liability share is measured at fair value and the equity share as the difference between the fair value of the entire convertible bond less the portion recognized as a liability. Transaction expenses have been allocated to the liability share and equity share in proportion to the value initially recognized.

The Parent Company's financial statements were prepared in accordance with RFR 2.2 (Swedish Financial Accounting Standards Council's recommendation) and Chapter 9 of the Swedish Annual Accounts Act.

New and amended accounting policies as of 2010

No new or revised IFRS have come into effect that are expected to have any significant impact on the Group.

2. Costs distributed by type of cost

2010 2009 2010 2009 2009
July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
Raw materials and supplies 8,570 9,560 25,744 32,681 41,503
Other external costs 21,531 35,902 71,644 120,338 162,469
Personnel costs 30,534 23,621 87,429 94,278 128,619
Depreciation and impairment 3,548 1,857 7,504 8,574 10,838
TOTAL 64,183 70,940 192,321 255,871 343,429

Research and development costs encompass costs for personnel, employee stock options, premises, external costs for clinical trials, pharmaceutical registration and laboratory services, the depreciation/amortization of equipment, and the acquisition of patents and other intangible assets. All development costs recognized in the balance sheet pertain to assets that were acquired through business combinations.

3. Shareholders' equity

Shares outstanding

The number of shares outstanding at September 30, 2010, was 23,403,752, all of which were common shares. All shares carry entitlement to one vote each.

Options

At September 30, a total of 1,531,801 options were outstanding that carry rights to new subscription of 1,339,486 shares in Orexo and to be exchanged for 192,315 options for shares in Orexo. Each option issued by Biolipox AB provides entitlement to the exchange of one share in Orexo AB, and a corresponding number of shares are held by the independent company Pyrinox AB.

Opening
Jan 1, 2010
Change Closing
Sept 30, 2010
Employee-related options
Of which:
Decided and allocated employee stock options
Expired
876,316 -,153,250 876,316
-153,250
Exercised -2,500 -2,500
Total 720,566
Decided and allotted Board options 35,207 35,207
Allotted 25,713 25,713
Total 60,920
Decided and allotted warrants 10,000 10,000
Total 10,000
Decided but not allotted employee stock options
2009
Opening balance, as approved by the 2009 AGM 470,000 470,000
Total 470,000
Warrants held by subsidiaries as cash-flow
hedging for social security fees
78,000 78,000
Total 78,000
Total options to employees 1,469,523 -130,037 1,339,486
Employee stock options utilized from Biolipox
AB (no dilution effect, included in newly
issued shares in conjunction with acquisition
of Biolipox)
196,107 130,192
Expired -9,454 -9,454
Exercised -56,461 -56,461
Warrants utilized from Biolipox AB for cash-flow
hedging of social security fees (no
dilution effect) 80,323 -18,200 62,123
Total options from Biolipox 276,430 -84,115 192,315
Total options to employees 1,745,953 -214,152 1,531,801
Other options
Warrants related to supplemental payment in
conjunction with acquisition of Biolipox AB 926,000 -926,000 -
Total options outstanding 2,671,953 -1,140,152 1,531,801

The list below shows the change in the number of options during the period January 1, 2010 to September 30, 2010 distributed by category.

1 All information regarding options issued by Orexo AB has been restated to take into account the 1:250 share split conducted in November 2005. The 2005 Annual Report states that older option certificates provide entitlement to subscribe for 250 shares after the split. The reported data regarding options issued by Orexo AB refer to the number of shares to which each option provides entitlement to subscribe for shares following the share split. All data regarding options issued by Biolipox AB are restated using a factor of 0.45854, which corresponds to the computed value of the options related to the share price for the Orexo share on the acquisition date. The reported data regarding the options issued by Biolipox refer to the number of shares for which each option may be exchanged after recalculation.

_______________________________________________________________________________________________

During the period January-September 2010, a total of 2,500 employee stock options from Orexo's options program were exercised, all during the period July-September. During the period January- September 2010, 56,461 of Biolipox' employee stock options were exercised, entailing that holders exercised their options in exchange for 56,461 shares held by the independent company Pyrinox AB. Of these employee stock options, none were exercised in the period July-September 2010. Exercise did not entail the issue of any new shares by Orexo.

On January 1, 2010, the 926,000 warrants pertaining to the additional purchase consideration for the Biolipox acquisition expired. They could have been exercised had certain events occurred before December 31, 2009, but since these events never occurred, the warrants expired.

Costs for the program pertain to the expected cost of the value of employee earnings during the period, as measured at market value on the date of distribution, and to the portion of estimated social security expenses related to the increase in value that was vested during the period. The company will have to pay social security expenses on gains that may arise in connection with the exercise of employee stock options, calculated as the difference between the redemption price of the employee stock options and the market value of the share. All things being equal, this means that a rise in the share price during the quarter increases the costs of the estimated social security fees.

The social security fees that could arise due to the employee stock option have been hedged financially and thus also in terms of cash flow through the issuance of warrants to a subsidiary of Orexo. This hedging does not qualify for hedge accounting in accordance with IFRS.

Allotment of Board member options in May 2010

In May 2010, a total of 25,713 Board member options were allotted that provide entitlement to subscribe for a total of 25,713 shares in Orexo. These Board member options have been allotted free of charge to the Board members elected at the 2010 AGM. Vesting of the Board member options takes the form of 25 percent after the date for the publication of Orexo's interim report for the first quarter and 25 percent after the publication of the interim reports for quarters two to four during the mandate period for the 2010 financial year. The right of Board members to request exercise arises two years after the 2010 AGM. The final exercise date for Board member options is December 31, 2017 and the strike price is SEK 0.40 per share. The market value, calculated using the Black & Scholes method, was SEK 37.86 on the allotment date.

4. Cash flow

Adjustment for non-cash items

2010 2009 2010 2009 2009
July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec
Depreciation/amortization and
impairment
3,548 1,857 7,504 8,574 10,503
Estimated costs for employee stock
options program
Other
698 1,815
-
2,544
-
5,534
-
8,203
2,128
Financial expenses, convertible bond 2,910 - -158 - -
Total 7,156 3,672 9,890 14,108 20,834

5. Shareholders' equity

Change in the Parent Company's shareholders' equity

2010
July-Sept
2009
July-Sept
2010
Jan-Sept
2009
Jan-Sept
2009
Jan-Dec
Opening shareholders' equity, balance
sheet
598,732 626,462 647 140 609 194 609 194
Net loss for the period
Subscription for shares through the
-38,297 -1,641 -97,774 -26,536 -43,191
exercise of warrants 44 - 44 90 -
New share issues - 35,110 - 74,356 90
New warrant issues
Employee stock options, vested value for
- - - - 74,356
employees
Convertible bond –
511 768 1,575 3,595 6,691
equity share - - 10,005 - -
Closing amount 560,990 660,699 560,990 660,699 647,140

6. Pledged assets and contingent liabilities

In the acquisition of Inflazyme in November 2007, a supplemental payment was agreed contingent on certain goals being met. MSEK 9.9 of the supplemental payment was recognized as a provision and MSEK 34.3 was recognized as a contingent liability, since the latter is not assessed as a probable payment based on pharmaceutical development statistics. The supplemental payment was adjusted for changes in exchange rates during the year. As cash-flow hedging for social security fees pertaining to the employee stock options issued by Biolipox, warrants were issued to Pyrinox AB. Orexo has pledged to handle any deficits exceeding the cover provided by the warrants during their lifetime through December 31, 2016.

Orexo acquired the British drug company PharmaKodex in February 2009. This corporate acquisition includes conditional payments based on license revenues from the current PharmaKodex program and technologies, as well as on payments for certain milestones that are not recognized as a liability.

The overdraft facility of MSEK 35 that was secured from Nordea during the period led to a rise in nonproperty mortgages to MSEK 44 and pledging of all shares of Kibion AB.

Note

Orexo AB publ. discloses the information provided herein pursuant to the Securities Markets Act. The information was provided for public release on November 10, 2010, at 8:00 a.m. CET. This report has been prepared in both Swedish and English. In the event of any discrepancy in the content of the two versions, the Swedish version shall take precedence.

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