Biovail Reports Third Quarter 2003 Financial Results - Total revenue increased 3% for Q3 2003 versus Q3 2002 - - Total revenues increase 14% for the nine month 2003 period versus the comparable 2002 period - - EBITDA margins were 27% for Q3 2003 - - Slides to facilitate the earnings call may be accessed at www.biovail.com - TORONTO, Oct. 30 /PRNewswire-FirstCall/ -- Biovail Corporation (NYSE/TSX: BVF) announced today its financial results for the three month and nine month periods ending September 30, 2003. Total revenues for the three months ended September 30, 2003 increased 3% to $215.3 million versus the prior year comparable period. Total revenues for the nine months ended September 30, 2003 were $624.0 million reflecting an increase of 14% versus the prior year comparable period. "Third quarter results reflect a series of decisions we made to remain consistent with our conservative approach to our financial reporting", commented Eugene Melnyk, Chairman and CEO of Biovail. Third quarter 2003 revenue growth was favorably impacted by a 3% increase in Product Sales revenue versus the prior year comparable period primarily due to Biovail's launch of Cardizem LA, Teveten HCT and Zovirax Cream as well as the approval and recent commercialization of Wellbutrin XL in the U.S. marketplace. Total revenue growth of 14% for the nine-month period ended September 30, 2003 is primarily due to the product launches described above, as well from Biovail's economic interest in the sales of a generic version of Prilosec. "Third quarter 2003 validates the value that Biovail's technologies can bring to established compounds while at the same time highlights the difficulties in transitioning into a fully integrated pharmaceutical company rapidly while maintaining an exceptional growth rate", commented Mr. Melnyk. "Biovail has transitioned very rapidly towards full integration and has experienced many of the associated growing pains. Expense controls, operational efficiencies, logistics management and materials management are now key elements of Biovail's internal Success Metrics. The senior executives hired over the past several months are now in place and can contribute to successfully completing the integration of commercial and product development groups. During the quarter, Biovail's Wellbutrin XL received Food and Drug Administration (FDA) approval resulting in one of the industry's most successful pharmaceutical product launches. Cardizem LA achieved its phase one penetration level earlier than expected and is well positioned in the managed care segment going forward." Net income and diluted earnings per share for the three month and nine month periods ending September 30, 2003 in accordance with U.S. generally accepted accounting principles (GAAP) are as follows: Three Months Ended Nine Months Ended September 30 September 30 ------------------- -------------------- In $millions, except per share data 2003 2002 2003 2002 -------------------------------- -------- ------- -------- --------- Net income - US GAAP $ 13.0 $ 75.0 $ 75.0 $ 190.6 -------- ------- ------- -------- -------- ------- ------- -------- Diluted earnings per share - US GAAP $ 0.08 $ 0.49 $ 0.47 $ 1.18 -------- ------- ------- -------- -------- ------- ------- -------- Net income - US GAAP $ 13.0 $ 75.0 $ 75.0 $ 190.6 Add (deduct) certain items Restructuring costs 3.2 - 3.2 - Acquired research and development 18.4 - 102.6 - Other income - (3.3) - (3.2) Write-down of assets - 1.4 - 1.4 -------- ------- ------- -------- Net income excluding certain items $ 34.6 $ 73.1 $180.8 $ 188.8 -------- ------- ------- -------- -------- ------- ------- -------- Diluted earnings per share excluding certain items $ 0.22 $ 0.47 $ 1.13 $ 1.17 -------- ------- ------- -------- -------- ------- ------- -------- ------------------------------------------------------------------------- In accordance with U.S. GAAP, third quarter 2003 net income was $13.0 million and diluted earnings per share of $0.08 compared to net income was $75.0 million and diluted earnings per share of $0.49 for third quarter 2002. In accordance with U.S. GAAP for the nine month period ended September 30, 2003, net income was $75.0 million and diluted earnings per share was $0.47 compared to net income of $190.6 million and earnings per share of $1.18 for the nine-month period ended September 30, 2002. Excluding certain items, third quarter 2003 net income of $34.6 million and diluted earnings per share of $0.22 both declined by 53% versus third quarter 2002 net income and earnings per share of $73.0 million and $0.47 per share excluding the expense related to the ineffective portion of interest rate swaps. Excluding certain items, net income of $180.8 million and diluted earnings per share of $1.13 for the nine months ended September 30, 2003 and decreased 4% and 3% respectively compared to net income of $188.7 million and earnings per share of $1.17 for the comparable 2002 excluding the ineffective portion of interest rate swaps and a write-down of assets related to a decline in the value of the Company's investment in Hemispherx Biopharma Inc. Excluded acquired research and development expenses of $18.4 million for third quarter 2003 includes a $3.1 million net charge related to a multifaceted transaction with Ethypharm S.A. (Ethypharm) (see below) and Biovail's $15.3 million share (49%) of the fair value of the in-process super- bioavailable research and development programs under development with Pharma Pass II, LLC. In addition to the third quarter 2003 excluded acquired research and development expense items just described, the nine month period ended September 30, 2003 also included expenses related to the second quarter 2003 acquisition of four developmental cardiovascular products from Athpharma Limited and the acquisition of a sublingual Ativan product and related technologies from Wyeth Pharmaceuticals Inc. Third quarter and nine months ended September 30, 2003 U.S. GAAP calculations of net income and fully diluted earnings per share include the write-off of acquired research and development reorganization costs associated with Biovail's U.S. operation, expenses associated with the ineffective portion of interest rate swaps and the write-down of assets. Management utilizes a measure of net income and earnings per share on a basis that excludes certain items to better assess operating performance. Each of the items excluded is considered to be of a non-operational nature in the applicable period. Management has consistently applied this measure when discussing earnings or earnings guidance and will continue to do so going forward. Management believes that most of the Company's shareholders prefer to analyze the Company's results based on this measure, as it is consistent with industry practice. Earnings excluding certain items are also disclosed to give investors the ability to further analyze the Company's results. 2003 Third Quarter Activities On August 28, 2003, Biovail received final approval from the FDA for Wellbutrin XL, the once daily anti-depression product manufactured by Biovail for commercialization in the U.S. by GlaxoSmithKline (GSK). GSK's marketing initiatives began the first week of September with pharmacy calls and the product began shipping to wholesalers a week later. Recent tracking data shows Wellbutrin XL capturing approximately 49,500 prescriptions for the week ending October 24, 2003 and a New Prescription capture rate of approximately 33% for October 23, 2003. During third quarter 2003, Biovail and Pharma Pass II, LLC established a joint venture to develop a number of super-bioavailable products. Biovail invested $30.6 million to acquire a 49% interest in the joint venture and Pharma Pass II, LLC contributed all of its intellectual property, formulations and scientific know-how related to the super-bioavailable products to acquire its 51% interest. Given that it has an option to purchase the joint venture, Biovail has determined that it will be fully consolidating this entity in its financial statements, recording 100% of the research related expenses on its income statement, reflecting Pharma Pass II, LLC's ownership interest (51%) as minority interest on its income statement and reflecting any cash held by the entity as restricted cash on its balance sheet. In April 2002, Biovail licensed the rights to Ethypharm's tramadol Flashtab product. Tramadol Flashtab is an orally-disintegrating tablet (ODT) offering ease of administration. Biovail is in the process of completing relevant studies and expects to file a New Drug Application (NDA) immediately. Biovail believes this product complements its parallel research activity on its tramadol controlled-release product (tramadol XL) for which recently completed clinical results are being analyzed. Filing for tramadol XL is expected by year-end. In September 2003, Biovail paid $21 million to eliminate any future milestone and royalty obligation related to this product. Biovail has also agreed, subject to certain conditions, to subscribe to a maximum of $20 million of convertible and/or exchangeable bonds of Ethypharm during the fourth quarter 2003. In addition, Biovail entered into a multifaceted transaction with Ethypharm including the licensing to Ethypharm of the international rights to Diltiazem LA and provided the initial $15 million supply of Diltiazem LA to Ethypharm. Furthermore, Biovail has substantially improved its rights in the shareholder agreement to better protect its investment. Lastly, Biovail granted Ethypharm a right of first offer to market Wellbutrin XL in all countries outside of North America that are not optioned by GlaxoSmithKline (Glaxo). Biovail entered into a lease for 110,000 square foot of office space in Bridgewater, New Jersey during third quarter 2003. This facility will accommodate Biovail's U.S. Sales and Marketing Division, formerly located in Raleigh, North Carolina, as well as select functions within the Research and Development Division currently residing in Chantilly, Virginia. The objective of integrating sales and marketing with R&D is streamlining the product development process and ensuring that developed products will satisfy patient needs. Hiring continues and approximately 100 staff should be located in the new facility towards the end of 2003. The addition of seven senior executives earlier this year complements the final step in Biovail's transition to a fully integrated pharmaceutical company. While the facility in Virginia will be maintained, Biovail will be closing the North Carolina facility as a result of the integration of these two groups. Transitional and restructuring costs associated with this program are on-going and will be included within Biovail's Selling, General and Administrative expenses. A late third quarter 2003 shipment of Wellbutrin XL involved in an accident outside of Chicago was returned to Biovail's facility on October 8, 2003 for inspection. No revenue was recognized from this shipment in Q3 2003. The shipment included both bulk and fully packaged material. All bulk tablets, which are packaged in plastic drums, were salvaged and have already been shipped to GSK. A small portion of the packaged goods (less than 1,000 bottles) was effected in the accident and could not be re-shipped. The Company has an economic interest in the Gross Margin of a generic version of Prilosec that is distributed under license in the U.S. In the third quarter, additional generic competition entered the market. Due to the additional competition, the licensee offered rebates to wholesalers. These rebates have the affect of reducing Gross Margin and had a negative impact to Biovail's third quarter 2003 relative to Biovail's prior expectations. Biovail does not know if further rebates will be offered or if the licensee has processed all rebates. Biovail was able to secure additional quantities of branded Cardizem CD during the 2003 third quarter from Aventis Pharmaceuticals Inc. (Aventis). Aventis manufactures and supplies Cardizem CD to Biovail for distribution in the U.S. Backorders were approximately $20 million at the end of September 2003. Based on current production schedules, Biovail believes backorders for this product will be less than $1 million. Financial performance To provide greater financial clarity and ease in measuring areas of organic growth, Biovail will be describing its Product Sales revenue in the following categories: Core Products - includes Cardizem LA, Zovirax products and Teveten products. Wellbutrin XL Biovail Pharmaceuticals Canada (BPC) Legacy Products - includes Tiazac (brand and generic), Cardizem CD (brand), controlled-release generics, Ativan/Isordil, Vasotec/Vaseretic, Rondec and Cedax Biovail details Core Products (in the U.S) and BPC Products (in Canada) directly to physicians through its own network of integrated sales represents. Both of these categories, as well as Wellbutrin XL are growing and are expected to experience significant future growth. Legacy Products are not promoted as most of these products have been genericized. As anticipated, these products are declining marginally quarter over quarter. However, there are several products in this group that continue to have substantial patient utilization and excellent brand awareness. These products/brands may create future growth opportunities given on-going clinical programs designed to meaningfully enhance the product's performance. In a separate press release today, Biovail has provided financial guidance in the same format, which should provide ease in monitoring Biovail's future financial performance. Product sales performance Product sales increased 3% for the third quarter to $178.0 million and 1% to $464.6 million for the nine months ended September 30, 2003. Core Product sales revenue was $60.1 million or 37% of total Product Sales revenue for third quarter 2003 versus $18.1 million or 10% of total Product Sales revenue for the comparable 2002 period. The increase in Core Product sales revenue reflects the launch of Cardizem LA, Teveten HCT and Zovirax Cream during 2003. Wellbutrin XL product sales revenue was $8.2 million for third quarter 2003 and $16.3 million for the nine months ended September 30, 2003. Biovail receives a percentage of Glaxo's net sales as revenue for supplying trade supplies of Wellbutrin XL. Biovail also is paid for bulk sample product that is produces and supplies to Glaxo. Samples are sold at a contractually agreed price at approximately Biovail's manufacturing cost. Product sales revenue by Biovail Pharmaceuticals Canada (BPC) during the 2003 third quarter of $23.1 million reflected 154% growth versus the third quarter 2002 level of $9.1 million. Product sales revenue by BPC represented 13% of total Product Sales and were $61.8 million for the nine months ended September 30, 2003. The primary growth drivers are Tiazac as well as revenues from Wellbutrin SR and Zyban, which were acquired at the end of 2002. Product sales revenue from Legacy Products was $68.2 million and $172.4 million for the third quarter and nine months ended September 30, 2003 respectively and represented 49% and 53% of total Product Sales for the same respective periods. Legacy Product revenue for the nine months ended September 30, 2003 reflected period over comparable 2002 period reductions of 58% for Tiazac, 34% for Cardizem CD and 66% for generics. These declines were partially offset by a 26% increase in Other Legacy Products due to the acquisition of Ativan/Isordil such that decline in total Legacy Products for the comparable 2003 and 2002 nine month periods was 37%. In summary: ------------------------------------------------------------------------- ($ Millions) Q3 2003 Sales Percent of total Growth Rate vs Q3 2002 ------------------------------------------------------------------------- Core Products $60.1 33% 232% ------------------------------------------------------------------------- Wellbutrin XL $8.2 5% N/A ------------------------------------------------------------------------- BPC Products $23.1 12% 154% ------------------------------------------------------------------------- Legacy Products $68.2 38% (22%) ------------------------------------------------------------------------- Generics $20.4 11% (66%) ------------------------------------------------------------------------- Total Product Sales $180.0 100% 3% ------------------------------------------------------------------------- Research and development (R&D) revenues were $4.5 million and $10.8 million for the three months and nine months ended September 30, 2003 and compared to $7.7 million and $19.2 million for the comparable 2002 periods. The 2003 decline in R&D revenues is primarily due to R&D revenue in 2002 that was received from GSK related to the development of Wellbutrin XL. Co-promotion, royalty and licensing revenue was $30.7 million for third quarter 2003 and compared to $26.8 million for the comparable 2002 period. Co-promotion, royalty and licensing revenue of $148.5 million for the nine months ended September 30, 2003 compared to $68.0 million for the 2002 comparable period. The increase in these revenues primarily relates to the Company's economic interest in the sales of a generic version of Prilosec. The Company earned $15.3 million and $91.8 million during the three and nine month periods ended September 30, 2003 from this economic interest. Gross margins on total Product Sales were 79% and 81% for the three and nine month periods ended September 30, 2003 and compared to 75% and 74% for the prior year comparable period. Gross margins were favorably impacted by sales mix of higher margin products (Cardizem LA and Zovirax) offset partially by the lower margins associated with the Wellbutrin line due to mix (trade versus sample) and initial inefficiencies that are expected to improve both due to yield increases and recently approved larger batch sizes. Research and development expenses increased by 41% and 53% to $20.6 million and $60.4 million for the three and nine month periods ended September 30, 2003. The increase in Research and development expenses primarily relates to a significant increase in the number of on-going developmental programs (venlafaxine, fenofibrate, acyclovir, simvastatin, sumatriptan, Hepacol, lorazepam and four chrono-therapeutic cardiovascular products) as well as two recently completed Phase III clinical trials on tramadol XL. Selling, general and administrative expenses were $76.7 million for the third quarter 2003 versus $56.9 million for the second quarter 2003 and versus $44.9 million for third quarter 2002. Selling, general and administrative expenses were $179.8 million for the nine month period ended September 30, 2003 versus $123.2 million for the comparable 2002 period. The significant increase in selling, general and administrative expenses is due to a number of factors. During the 2003 third quarter, Biovail incurred initial expenses related to the transition of its commercial operations group from Raleigh to Bridgewater, New Jersey. This initiative also includes transitioning the research and development executive leadership and select research and development functions from Chantilly Virginia to the Bridgewater facility as well. Costs associated with this initiative were in excess of $3.0 million during Q3 2003 and were primarily due to employee relocation and severance costs. There will be further costs associated with these activities. On-going U.S. salary and benefit costs have risen by 50% for the comparable nine month 2003 and 2002 periods. Sales force bonus Advertising and promotion costs have also increased significantly given the launches of Cardizem LA, Teveten HCT and Zovirax Cream. Previously deferred advertising and promotional expenses related to Zovirax Cream were expensed in third quarter 2003 given the launch of this product in July 2003. At the end of the third quarter, the Company did not have any deferred advertising and promotional expenses. Biovail recorded significant expenses related to the co-promotional efforts of Reliant Pharmaceuticals, LLP (Reliant). During the initial launch phase of Cardizem LA, Reliant provided an additional 250 sales representatives. As Biovail pays Reliant a percentage on the sales of basket of products, including Cardizem LA, these costs are escalating given the rising level of Cardizem LA revenue. As the initial launch phase for Cardizem LA has past, Biovail is evaluating the costs, benefits and its options related to this arrangement. Amortization expense was $28.2 million and $114.7 million for the three and nine month periods ending September 30, 2003 respectively versus $16.0 million and $42.5 million for the three and nine month periods ending September 30, 2002. The increases primarily reflect the incremental amortization related to our economic interest in a generic version of Prilosec. On June 30, 2003, it was determined that Biovail's interest rate swaps no longer qualified as highly effective hedges. Subsequent to September 30, 2003, Biovail believed that the interest rate swaps could qualify as highly effective hedges and anticipated reinstating the application of hedge accounting effective July 1, 2003. However, though the swap was believed to be effective at July 1, it was subsequently determined that the reinstatement date used must be October 1, 2003. This resulted in recording a $4.7 million loss of fair value on the swaps that would otherwise have been offset by a reduction on the fair value of the loans. Cash flow from operations increased 36% at September 30, 2003 to $237.1 million versus $174.2 million at June 30, 2003. Earnings before interest, tax, depreciation and amortization (EBITDA) excluding certain items increased to $363.0 million for the nine month period ending September 30, 2003 reflecting an increase 33% versus the comparable 2002 period. Biovail management will host a conference call and webcast on Thursday, October 30th, 2003 at 8:00 a.m. EST for company executives to discuss 2003 third quarter earnings. Following the discussion, Biovail executives will address inquiries from research analysts. A presentation will be used to facilitate today's call, which can be accessed through the Investor Relations section of the Biovail web site. A live webcast of this call will also be available through the Investor Relations section of the Biovail web site at http://www.biovail.com/. Alternatively, please dial 1-800-299-7635 (North America.) or 1-617-786-2901 for International callers, with passcode 96026666, to access the conference call. A replay of the conference call will be available until 7:00 p.m. EST on Thursday, November 6th, 2003 by dialing 1-888-286-8010 (North America) or 1-617-801-6888 for International callers, using access code, 32225542. Biovail Corporation is an international full-service pharmaceutical company, engaged in the formulation, clinical testing, registration, manufacture, sale and promotion of pharmaceutical products utilizing advanced drug delivery technologies. "Safe Harbor" statement under the Private Securities Litigation Reform Act of 1995. To the extent any statements made in this release contain information that is not historical, these statements are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. We have based these forward-looking statements on our current expectations and projections about future events. Our actual results could differ materially from those discussed in, or implied by, these forward-looking statements. Forward-looking statements are identified by words such as "believe", "anticipate", "expect", "intend", "plan", "will", "may" and other similar expressions. In addition, any statements that refer to expectations, projections or other characterizations of future events or circumstances are forward-looking statements. Forward-looking statements include, but are not necessarily limited to risks and uncertainties, including the difficulty of predicting FDA approvals, acceptance and demand for new pharmaceutical products, the impact of competitive products and pricing, new product development and launch, reliance on key strategic alliances, availability of raw materials and finished products, third parties, the regulatory environment, fluctuations in operating results and other risks detailed from time to time in the company's filings with the Securities and Exchange Commission. BIOVAIL CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF INCOME (All dollar amounts are expressed in thousands of U.S. dollars, except per share data) (Unaudited) Three Months Ended Nine Months Ended September 30 September 30 ----------------------- ----------------------- 2003 2002 2003 2002 ----------- ----------- ----------- ----------- REVENUE Product sales $ 179,985 $ 174,508 $ 464,629 $ 462,150 Research and development 4,542 7,653 10,815 19,168 Co-promotion, royalty and licensing 30,787 26,783 148,543 68,010 ----------- ----------- ----------- ----------- 215,314 208,944 623,987 549,328 ----------- ----------- ----------- ----------- EXPENSES Cost of goods sold 40,079 44,007 88,823 121,014 Research and development 20,608 14,626 60,427 39,547 Selling, general and administrative 76,733 44,922 179,839 123,240 Amortization 28,243 15,994 114,650 42,522 Acquired research and development 18,409 - 102,609 - Settlements - - (34,055) - Write-down of assets - 1,369 - 1,369 ----------- ----------- ----------- ----------- 184,072 120,918 512,293 327,692 ----------- ----------- ----------- ----------- Operating income 31,242 88,026 111,694 221,636 Interest income 1,191 298 5,893 2,859 Interest expense (10,540) (10,956) (30,029) (22,753) Other income (expense) (5,958) 3,309 706 3,243 ----------- ----------- ----------- ----------- Income before provision for income taxes 15,935 80,677 88,264 204,985 Provision for income taxes 2,950 5,700 13,300 14,400 ----------- ----------- ----------- ----------- Net income $ 12,985 $ 74,977 $ 74,964 $ 190,585 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- Diluted earnings per share $ 0.08 $ 0.49 $ 0.47 $ 1.18 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- Net income $ 12,985 $ 74,977 $ 74,964 $ 190,585 Add (deduct) certain items Restructuring costs 3,156 - 3,156 - Acquired research and development 18,409 - 102,609 - Other income - (3,309) - (3,243) Write-down of assets - 1,369 - 1,369 ----------- ----------- ----------- ----------- Net income excluding certain items (Note) $ 34,550 $ 73,037 $ 180,729 $ 188,711 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- Diluted earnings per share excluding certain items (Note) $ 0.22 $ 0.47 $ 1.13 $ 1.17 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- Weighted average number of common shares outstanding (000s) 160,426 154,016 160,115 161,235 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- Note Management utilizes a measure of net income and diluted earnings per share that excludes certain items. This measure is a non-GAAP measure that does not have a standardized meaning and, as such, is not necessarily comparable to similarly titled measures presented by other companies. Management has consistently applied this measure when discussing earnings or earnings guidance and will continue to do so going forward. This measure is provided to assist our investors in assessing the Company's operating performance. Management understands that many of our investors prefer to analyze the Company's results based on this measure, as it is consistent with industry practice. Investors should consider this non-GAAP measure in the context of the Company's U.S. GAAP results. BIOVAIL CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS (All dollar amounts are expressed in thousands of U.S. dollars) (Unaudited) September 30 December 31 2003 2002 ------------- ------------- ASSETS Cash and cash equivalents $ 43,289 $ 56,080 Other current assets 359,536 265,551 Long-term investments 102,035 79,324 Property, plant and equipment, net 165,551 136,784 Goodwill, net 102,448 102,212 Intangible assets, net 1,116,580 1,080,503 Other assets, net 147,080 113,350 ------------- ------------- $ 2,036,519 $ 1,833,804 ------------- ------------- ------------- ------------- LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities $ 341,598 $ 345,158 Deferred revenue 15,350 18,200 Minority interest 15,346 - Long-term obligations 701,605 624,760 Shareholders' equity 962,620 845,686 ------------- ------------- $ 2,036,519 $ 1,833,804 ------------- ------------- ------------- ------------- BIOVAIL CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (All dollar amounts are expressed in thousands of U.S. dollars) (Unaudited) Nine Months Ended September 30 --------------------------- 2003 2002 ------------- ------------- CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 74,964 $ 190,585 Add (deduct) items not involving cash Depreciation and amortization 126,645 50,385 Amortization of deferred financing costs 2,103 2,016 Amortization of discounts on long-term obligations 5,461 3,928 Acquired research and development 102,609 - Other items not involving cash (622) (375) ------------- ------------- 311,160 246,539 Net change in non-cash operating items (67,100) (4,638) ------------- ------------- Cash provided by operating activities 244,060 241,901 CASH FLOWS FROM INVESTING ACTIVITIES (295,931) (498,123) CASH FLOWS FROM FINANCING ACTIVITIES 37,958 (33,654) Effect of exchange rate changes on cash and cash equivalents 1,122 36 ------------- ------------- Decrease in cash and cash equivalents (12,791) (289,840) Cash and cash equivalents, beginning of period 56,080 434,891 ------------- ------------- Cash and cash equivalents, end of period $ 43,289 $ 145,051 ------------- ------------- ------------- ------------- DATASOURCE: Biovail Corporation CONTACT: Ken Howling at (905)-286-3000 or send inquiries to .

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