Empresas y finanzas

Catalent Pharma Solutions Reports Fiscal 2008 Third Quarter Results

Catalent Pharma Solutions, Inc., one of the leading providers of

advanced technologies and outsourced services to the global

pharmaceutical, biotechnology and consumer health industry, announced

its financial results for its third fiscal quarter ended March 31, 2008.

Catalent recognized net revenue of $453.3 million and EBITDA from

continuing operations of $56.5 million for the three months then ended

after giving effect to the Acquisition and related purchase method of

accounting adjustments. EBITDA and Adjusted EBITDA as detailed in the

attached schedules for the twelve months ended March 31, 2008 were $51.4

million and $342.7 million, respectively. EBITDA and Adjusted EBITDA are

defined below under "Non-GAAP Financial

Matters."
Catalent´s President and Chief Executive

Officer, John Lowry, said, "During the

quarter, we achieved a significant milestone "“ we reached our first anniversary as a standalone company. Our separation

from Cardinal Health was accomplished ahead of schedule and at a lower

cost than originally planned. In the first nine months of fiscal 2008

our revenue and EBITDA have grown 8.2% and 11.5%, respectively, over the

prior year period. This growth is due to strength in our Oral and

Sterile Technologies segments, as well as the global nature of our

business. We continue to invest in our manufacturing network, our

advanced technologies, and our capabilities. Our continued focus on

Operational Excellence is helping us to improve performance and results

particularly in our Sterile Technologies segment. Our Packaging Services

segment has performed below our expectations, particularly in the North

American market. We have taken initial actions to address this issue

and expect to show improved performance over the next few quarters. We

continue to see strong demand in the market for our offerings overall

and believe that industry fundamentals will continue to drive

outsourcing growth for the near term."
Matthew Walsh, Catalent´s Chief Financial

Officer stated, "Sterile Technologies´ financial performance continued to improve this quarter, with revenue up

17.6% and EBITDA strongly ahead of prior year. We have also made

significant strides in streamlining cash-cycle working capital, with a

reduction of $35 million already achieved year-to-date this year. Our

strong liquidity position has enabled us to pursue all of our growth

plans."
The definition of Adjusted EBITDA, which excludes costs related to the

separation of Catalent from Cardinal Health, Inc. and costs related to

The Blackstone Group´s acquisition of

Catalent, among other items, and a reconciliation of Adjusted EBITDA to

GAAP results are included in this press release.
Results of Operations "“ Third Fiscal

Quarter Ended March 31, 2008
Net revenue for the three months ended March 31, 2008 was $453.3

million, an increase of $15.4 million, or 3.5%, compared to $437.9

million in the same period for 2007. The increase was primarily due to

the effect of the weaker U.S. dollar, which favorably impacted our

revenue growth by approximately six percentage points or $25.6 million.

Excluding the impact of foreign exchange rates, net revenue decreased by

$10.2 million, or 2.3%, primarily due to lower North American volumes in

printed components and commercial packaging within our Packaging

Services segment. Revenues from the Sterile Technologies segment grew by

12.6% excluding foreign exchange rate impact, due to strong growth from

both the new Brussels facility as well as from our blow-fill-seal

business. Oral Technologies´ growth was led by Zydis®

which experienced a nearly 22.5% growth in revenues on a constant dollar

basis.
Gross margin of $111.2 million decreased by 1.2% or $1.3 million

compared to the same period for 2007. The weaker U.S. dollar favorably

impacted our gross margin by approximately six percentage points.

Approximately $2.2 million of additional depreciation and amortization

expenses resulted from the increase in the value of property, plant and

equipment recorded as part of the Acquisition.
Selling, general and administrative expenses of $80.1 million increased

by approximately 21.2%, or $14.0 million compared to the same period for

2007. Selling, general and administrative expenses include additional

depreciation and amortization expenses of approximately $10.1 million

associated with the intangibles recorded in connection with the

Acquisition and the increase in the value of property, plant and

equipment recorded as part of the Acquisition. In addition, the weaker

U.S. dollar increased our selling, general and administrative expenses

by $3.0 million compared to the comparable period of the prior year.

Excluding these fair value adjustments and the impact of foreign

exchange rates, selling, general and administrative expenses increased

slightly by $0.9 million.
EBITDA from continuing operations for the three months ended March 31

2008, was $56.5 million, a decrease of $5.7 million or 9.2%, compared to

the same period for 2007. EBITDA in our Packaging Services segment

decreased $5.2 million, or 31.3%, compared to the same period in 2007

due primarily to lower North American volumes in printed components and

commercial packaging. Our unallocated costs increased during the quarter

primarily as a result of a $12.8 million unrealized loss on foreign

currency translation related to intercompany loans denominated in

non-U.S. currencies. These decreases were partially offset by increased

EBITDA in our Sterile Technologies segment of $6.5 million due to strong

performance of our blow-fill-seal business, and continued growing demand

at our new pre-filled syringe facility in Brussels, Belgium. EBITDA for

the Oral Technologies segment increased by $3.2 million compared to the

same period in 2007, primarily due to the favorable impact of foreign

currency translation.
Results of Operations "“ Nine Months Ended

March 31, 2008
Net revenue of $1,355.3 million increased 8.2% or $102.4 million

compared to the same period for 2007. The weaker U.S. dollar favorably

impacted our revenue growth by approximately six percentage points, or

$70.7 million. Excluding the impact of foreign exchange rates, net

revenue increased by $31.7 million or 2.5%, primarily due to increased

volumes and throughput within our Sterile Technologies segment including

increased output from our new sterile facility in Belgium.
Gross margin of $323.8 million increased by 5.8%, or $17.7 million

compared to the same period for 2007. The gross margin for the nine

months ended March 31, 2008 included an inventory charge and other

adjustments of approximately $11.0 million, approximately $10.0 million

of which was non-cash, within our Oral Technologies segment. Excluding

these inventory and other adjustments, gross margin increased by 9.4% or

$28.7 million, primarily due to increased revenues and improved

utilization within our Sterile Technologies segment. The weaker U.S.

dollar favorably impacted our gross margin by approximately six

percentage points.
Selling, general and administrative expenses of $238.6 million increased

by approximately 11.4%, or $24.4 million compared to the same period for

2007. The increase is attributable to additional depreciation and

amortization expense of approximately $30.4 million associated with the

intangibles recorded in connection with the Acquisition and the increase

in the value of property, plant and equipment recorded as part of the

Acquisition. In addition, the weaker U.S. dollar increased our selling

general and administrative expenses by $7.9 million compared to the

comparable period of the prior year. Excluding these fair value

adjustments and the impact of foreign exchange rates, selling, general

and administrative expenses decreased by $13.9 million or 6.5%

primarily as a result of savings achieved as a standalone company.
EBITDA from continuing operations for the nine months ended March 31

2008, was $159.1 million, an increase of $16.4 million, or 11.5%

compared to the same period for 2007. Sterile Technologies segment

EBITDA increased by $21.9 million primarily due to increased revenues

and improved utilization of our sterile facilities, including the

ramp-up of our new facility in Belgium. The weaker U.S. dollar favorably

impacted the Sterile Technologies segment´s

EBITDA growth by approximately $1.0 million. The Oral Technologies

segment EBITDA increased by 3.5%, or $5.5 million compared to the same

period a year ago. This result included the same charge of $11.0 million

discussed above. In addition, the segment´s

EBITDA was favorably impacted by the weaker U.S. dollar by approximately

6 percentage points, or $9.3 million. Excluding the impact of these

items, the Oral Technologies segment´s EBITDA

increased by approximately 4.6% or $7.2 million primarily due to

increased revenues within the controlled release and Zydis® businesses. The Packaging Services segment EBITDA increased by $0.2

million, primarily due to the impact of favorable foreign exchange

rates, which increased segment EBITDA by five percentage points, or $2.5

million. Excluding foreign exchange translation, EBITDA for the

Packaging Services segment declined $2.3 million relative to the prior

year period principally due to lower volumes primarily in our North

American printed components and packaging facilities realized largely in

the third quarter.
The Acquisition
On April 10, 2007, an entity controlled by affiliates of The Blackstone

Group acquired from Cardinal Health, Inc. ("Cardinal")

certain businesses of the Pharmaceutical Technologies and Services

segment (the "Acquired Businesses")

of Cardinal, which now constitute the Company, for an aggregate purchase

price of approximately $3.3 billion (the "Acquisition").

The Company has performed an evaluation of the fair values of the real

and personal property, inventory and certain identifiable intangible

assets in connection with the purchase price allocation related to the

Acquisition. The valuation study resulted in a fair value step-up to

real and personal property, inventory and certain identifiable

intangible assets. Catalent is in the process of finalizing its purchase

accounting information. In connection with the Acquisition, Catalent

entered into a senior secured credit facility, consisting of an

approximate $1.4 billion aggregate principal term loan, a $350.0 million

revolving credit facility and issued $565.0 million of 9 ½%/

10 ¼% Senior PIK-Election Notes due 2015 and

EUR 225.0 million of 9 ¾% Euro-denominated

($300.3 million dollar equivalent) Senior Subordinated Notes due 2017.
Basis of Presentation
These unaudited condensed financial statements as of and for the three

and nine months ended March 31, 2008, present the consolidated financial

position, results of operations and cash flows of Catalent (the "Successor")

as a stand-alone entity and the combined financial position, results of

operations and cash flows of the Acquired Businesses when operated as

part of the Pharmaceutical Technologies and Services ("PTS")

segment of Cardinal (hereinafter, the "Predecessor")

for the three and nine months ended March 31, 2007, including

adjustments, allocations and related party transactions and have been

prepared in accordance with generally accepted accounting principles in

the United States ("GAAP").
The Predecessor´s unaudited financial

statements were derived from the consolidated financial statements of

Cardinal using the historical results of operations and the historical

basis of assets and liabilities of the Predecessor. The Predecessor

unaudited condensed financial statements presented may not be indicative

of the results that would have been achieved had the Predecessor

operated as a separate, stand-alone entity.
Non-GAAP Financial Matters
In addition to disclosing financial results that are determined in

accordance with US GAAP, Catalent discloses EBITDA and Adjusted EBITDA

which are non-GAAP measures. You should not consider EBITDA or Adjusted

EBITDA as an alternative to operating or net earnings, determined in

accordance with US GAAP, as an indicator of Catalent´s operating

performance, or as an alternative to cash flows from operating

activities, determined in accordance with US GAAP, as an indicator of

cash flows, or as a measure of liquidity. EBITDA is calculated by the

sum of earnings before interest, taxes, depreciation and amortization.
The Company´s credit facilities and the indentures governing the

outstanding notes have certain covenants that use ratios utilizing a

measure referred to as Adjusted EBITDA ("Adjusted EBITDA"). The

supplementary adjustments to EBITDA to derive Adjusted EBITDA may not be

in accordance with current SEC practices or the rules and regulations

adopted by the SEC that apply to periodic reports filed under the

Securities Exchange Act of 1934. Accordingly, the SEC may require that

Adjusted EBITDA be presented differently in filings that may be made

with the SEC than as presented in this release, or not be presented at

all. The most directly comparable US GAAP measure to EBITDA and Adjusted

EBITDA is net earnings (loss). Included in this release is a

reconciliation of net earnings (loss) to EBITDA and to Adjusted EBITDA.
Forward-Looking Statements
This release contains both historical and forward-looking statements.

All statements other than statements of historical fact are, or may be

deemed to be, 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. These forward-looking

statements generally can be identified by the use of statements that

include phrases such as "believe," "expect," "anticipate"

"intend", "estimate"

"plan", "project"

"foresee", "likely"

"may", "will"

"would" or other

words or phrases with similar meanings. Similarly, statements that

describe our objectives, plans or goals are, or may be, forward-looking

statements. These statements are based on current expectations of future

events. If underlying assumptions prove inaccurate or unknown risks or

uncertainties materialize, actual results could vary materially from

Catalent Pharma Solutions´ expectations and

projections. Some of the factors that could cause actual results to

differ include, but are not limited to, the following: general industry

conditions and competition; product or other liability risk inherent in

the design, development, manufacture and marketing of our offerings;

inability to enhance our existing or introduce new technology or

services in a timely manner; economic conditions, such as interest rate

and currency exchange rate fluctuations; technological advances and

patents attained by competitors; and our substantial debt and debt

service requirements that restrict our operating and financial

flexibility and impose significant interest and financial costs. For a

more detailed discussion of these and other factors, see the information

under the caption "Risk Factors" in our prospectus dated March 6, 2008, filed with the Securities and

Exchange Commission on March 6, 2008. All forward-looking statements

speak only as of the date of this release or as of the date they are

made, and Catalent Pharma Solutions does not undertake to update any

forward- looking statements as a result of new information or future

events or developments unless required by law.
Conference Call/ Webcast
The Company has scheduled a webcast on May 13th beginning at 10:30 a.m.

(EDT) to review the results. To access the call and slide presentation

go to the Investor Center at www.catalent.com.

A replay and transcript will also be available from the Investor Center

at www.catalent.com following the

call.
About Catalent
Headquartered in Somerset, New Jersey, Catalent is one of the leading

providers of advanced technologies, and development, manufacturing and

packaging services for pharmaceutical, biotechnology and consumer

healthcare companies in nearly 100 countries. The company applies its

local market expertise and technical creativity to advance treatments

change markets and enhance patient outcomes. Catalent employs

approximately 10,000 people at more than 30 facilities worldwide and

generates more than $1.7 billion in annual revenue. For more

information, visit www.catalent.com.

= = = = = = = = = = =

Catalent Pharma Solutions
- - - - - -

Condensed Statements of Earnings
- - - - - -

(unaudited, in millions)
- - - - - -

- - - - - -

- - - - - -

Successor

Predecessor

- - - - - -

Three Months

Three Months

Change
- - - - - -

Ended

Ended

- - - - - -

March 31, 2008

March 31, 2007

$

%
- - - - - -

- - - - - -

Net revenue
$
453.3

$
437.9

$
15.4

3.5
%
- - - - - -

Cost of products sold

342.1

325.4

16.7

5.1
%
- - - - - -

Gross margin

111.2

112.5

(1.3

)

-1.2

%

- - - - - -

Selling, general and administrative expenses

80.1

66.1

14.0

21.2
%
- - - - - -

Impairment charges and (gain)/ loss on sale of asset

-

(5.6
)

5.6

N.M.
- - - - - -

Restructuring and other special items

7.4

13.8

(6.4
)

-46.4
%
- - - - - -

Operating earnings

23.7

38.2

(14.5
)

-38.0
%
- - - - - -

Interest expense, net

51.7

5.1

46.6

N.M.
- - - - - -

Other expense, net

9.0

1.6

7.4

N.M.
- - - - - -

(Loss)/ earnings before income taxes

(37.0
)

31.5

(68.5
)

N.M.
- - - - - -

Income tax (benefit)/ expense

(5.8
)

11.6

(17.4
)

N.M.

- - - - - -

Minority interest expense, net of tax

1.2

1.3

(0.1
)

-7.7
%
- - - - - -

(Loss)/earnings from continuing operations

(32.4
)

18.6

(51.0
)

N.M.
- - - - - -

Income from discontinued operations, net of tax

1.4

3.2

(1.8
)

-56.3
%
- - - - - -

Net (loss)/ earnings
$
(31.0
)

$
21.8

$
(52.8
)

N.M.
- - - - - -

- - - - - -

N.M. - percentage not meaningful.

- - - - - -

- - - - - -

Catalent Pharma Solutions
- - - - - -

Selected Segment Financial Data
- - - - - -

(unaudited, in millions)
- - - - - -

- - - - - -

Successor

Predecessor

- - - - - -

Three Months

Three Months

Change
- - - - - -

Ended

Ended

- - - - - -

March 31, 2008

March 31, 2007

$

%
- - - - - -

- - - - - -

Oral Technologies

- - - - - -

Net revenue
$
261.5

$
240.9

$
20.6

8.6
%
- - - - - -

Segment EBITDA

62.5

59.3

3.2

5.4
%
- - - - - -

- - - - - -

Sterile Technologies

- - - - - -

Net revenue

76.7

65.2

11.5

17.6
%
- - - - - -

Segment EBITDA

6.3

(0.2
)

6.5

N.M.
- - - - - -

- - - - - -

Packaging Services

- - - - - -

Net revenue

125.3

141.6

(16.3
)

-11.5
%
- - - - - -

Segment EBITDA

11.4

16.6

(5.2
)

-31.3
%
- - - - - -

- - - - - -

Intersegment Eliminations

- - - - - -

Net Revenue

(10.2
)

(9.8
)

(0.4
)

4.1
%
- - - - - -

- - - - - -

Other

- - - - - -

Unallocated costs

(23.7
)

(13.5
)

(10.2
)

75.6
%
- - - - - -

- - - - - -

Combined Total

- - - - - -

Net revenue

453.3

437.9

15.4

3.5
%
- - - - - -

EBITDA
$
56.5

$
62.2

$
(5.7
)

-9.2
%
- - - - - -

- - - - - -

N.M. - percentage not meaningful.

- - - - - -

- - - - - -

- - - - - -

Catalent Pharma Solutions
- - - - - -

Condensed Statements of Earnings
- - - - - -

(unaudited, in millions)
- - - - - -

- - - - - -

Successor

Predecessor

- - - - - -

Nine Months

Nine Months

Change
- - - - - -

Ended

Ended

- - - - - -

March 31, 2008

March 31, 2007

$

%
- - - - - -

- - - - - -

Net revenue
$
1,355.3

$
1,252.9

$
102.4

8.2
%
- - - - - -

Cost of products sold

1,031.5

946.8

84.7

8.9
%
- - - - - -

Gross margin

323.8

306.1

17.7

5.8
%
- - - - - -

Selling, general and administrative expenses

238.6

214.2

24.4

11.4
%
- - - - - -

Impairment charges and (gain)/ loss on sale of asset

0.4

(2.5
)

2.9

N.M.
- - - - - -

Restructuring and other special items

20.7

21.8

(1.1
)

-5.0
%
- - - - - -

Operating earnings

64.1

72.6

(8.5
)

-11.7
%
- - - - - -

Interest expense, net

153.0

7.7

145.3

N.M.
- - - - - -

Other expense, net

28.8

1.6

27.2

N.M.
- - - - - -

(Loss)/ earnings before income taxes

(117.7
)

63.3

(181.0
)

N.M.
- - - - - -

Income tax (benefit) expense

(49.8
)

7.8

(57.6
)

N.M.
- - - - - -

Minority interest expense, net of tax benefit

1.5

3.5

(2.0
)

-57.1
%
- - - - - -

(Loss)/ earnings from continuing operations

(69.4
)

52.0

(121.4
)

N.M.
- - - - - -

Loss from discontinued operations, net of tax

(3.1
)

(10.6
)

7.5

-70.8
%
- - - - - -

Net (loss)/ earnings
$
(72.5
)

$
41.4

$
(113.9
)

N.M.
- - - - - -

- - - - - -

N.M. - percentage not meaningful.

- - - - - -

- - - - - -

Catalent Pharma Solutions
- - - - - -

Selected Segment Financial Data
- - - - - -

(unaudited, in millions)
- - - - - -

- - - - - -

Successor

Predecessor

- - - - - -

Nine Months

Nine Months

Change
- - - - - -

Ended

Ended

- - - - - -

March 31, 2008

March 31, 2007

$

%
- - - - - -

- - - - - -

Oral Technologies

- - - - - -

Net revenue
$
753.6

$
687.9

$
65.7

9.6
%
- - - - - -

Segment EBITDA

162.4

156.9

5.5

3.5
%
- - - - - -

- - - - - -

Sterile Technologies

- - - - - -

Net revenue

221.3

181.8

39.5

21.7
%
- - - - - -

Segment EBITDA

17.0

(4.9
)

21.9

N.M.
- - - - - -

- - - - - -

Packaging Services

- - - - - -

Net revenue

410.7

414.1

(3.4
)

-0.8
%
- - - - - -

Segment EBITDA

51.9

51.7

0.2

0.4
%
- - - - - -

- - - - - -

Intersegment Eliminations

- - - - - -

Net Revenue

(30.3
)

(30.9
)

0.6

-1.9
%
- - - - - -

- - - - - -

Other

- - - - - -

Unallocated costs

(72.2
)

(61.0
)

(11.2
)

18.4
%
- - - - - -

- - - - - -

Combined Totals

- - - - - -

Net revenue

1,355.3

1,252.9

102.4

8.2
%
- - - - - -

EBITDA
$
159.1

$
142.7

$
16.4

11.5
%
- - - - - -

- - - - - -

N.M. - percentage not meaningful.
- - - - - -

= = = = = = = = = = =

Catalent Pharma Solutions
- - - - - -

Reconciliation of Net Loss to EBITDA and Adjusted EBITDA

- - - - - -

(unaudited, in millions)
- - - - - -

- - - - - -

- - - - - -

Last
- - - - - -

Predecessor

Successor

Combined

Three Months Ended

Twelve Months

- - - - - -

April 1 to

April 10 to

April 1 to

September 30

December 31

March 31

Ended

- - - - - -

April 9, 2007

June 30, 2007

June 30, 2007

2007

2007

2008

March 31, 2008
- - - - - -

- - - - - -

Loss from continuing operations

$
(14.6
)

$
(147.0
)

$
(161.6
)

$
(7.8
)

$
(29.2
)

$
(32.4
)

$
(231.0
)
- - - - - -

Interest expense, net

1.2

44.1

45.3

49.3

52.0

51.7

198.3

- - - - - -

Income tax benefit

(9.8
)

(21.2
)

(31.0
)

(24.4
)

(19.6
)

(5.8
)

(80.8
)
- - - - - -

Depreciation and amortization

2.4

37.2

39.6

40.7

41.6

43.0

164.9

- - - - - -

EBITDA

$
(20.8
)

$
(86.9
)

$
(107.7
)

$
57.8

$
44.8

$
56.5

$
51.4

- - - - - -

- - - - - -

Equity compensation

16.4

1.0

17.4

1.8

2.2

3.0

24.4

- - - - - -

Impairment charges and (gain)/loss on sale of assets

1.2

(0.2
)

1.0

0.4

-

-

1.4

- - - - - -

Purchase accounting and special items

0.1

167.3

167.4

4.3

9.0

7.4

188.1

- - - - - -

Other non-recurring/one time items

0.1

5.6

5.7

1.7

10.4

(2.6
)

15.2

- - - - - -

Unrealized foreign currency loss (included in other expense, net) (1)

-

-

-

6.1

10.7

12.8

29.6

- - - - - -

Other adjustments

0.4

1.7

2.1

(0.3
)

1.3

3.1

6.2

- - - - - -

Sponsor monitoring fee

-

2.2

2.2

2.5

2.5

2.5

9.7

- - - - - -

Disposition adjustments

0.1

1.2

1.3

(0.9
)

2.7

(0.1
)

3.0

- - - - - -

Subtotal

(2.5
)

91.9

89.4

73.4

83.6

82.6

329.0

- - - - - -

Estimated cost savings

13.7

- - - - - -

Adjusted EBITDA

$
342.7

- - - - - -

(1) During the quarters ended September 30, 2007

and December 31, 2007, Catalent did not exclude the unrealized foreign

currency loss from the Adjusted EBITDA that is recorded within other

expense, net in the consolidated statements of operations. The

unrealized foreign currency loss should have been excluded per the

definition in Catalent´s credit agreement. The realized foreign exchange

gain/(loss) continues to be included in the Adjusted EBITDA.
Catalent has adjusted the Last Twelve Months Adjusted EBITDA for the

quarters ended September 30, 2007 and December 31, 2007 to reflect the

exclusion of the unrealized foreign currency loss.

= = = = = = = = = = =

Last Twelve Months
- - - - - -

June 30,2007

September 30,2007

December 31,2007

March 31,2008

- - - - - -

Previously reported Adjusted EBITDA

$
332.5

$
339.1

$
338.9

$
342.7
- - - - - -

Unrealized foreign currency gain/loss adjustment

-

6.1

16.8

-
- - - - - -

Revised Adjusted EBITDA

$
332.5

$
345.2

$
355.7

$
342.7
- - - - - -

= = = = = = = = = = =

Catalent Pharma Solutions
- - - - - -

Condensed Balance Sheets
- - - - - -

(unaudited, in millions)
- - - - - -

- - - - - -

As of

As of
- - - - - -

March 31

June 30

- - - - - -

2008

2007
- - - - - -

- - - - - -

ASSETS

- - - - - -

- - - - - -

Current assets:

- - - - - -

Cash and equivalents
$
68.8

$
82.7
- - - - - -

Trade receivables, net

297.2

310.3
- - - - - -

Inventories, net

218.1

218.9
- - - - - -

Prepaid expenses and other

73.2

82.0
- - - - - -

Assets held for sale from discontinued operations

54.3

82.3
- - - - - -

Total current assets

711.6

776.2
- - - - - -

- - - - - -

Property and equipment, net

1,069.4

1,056.1
- - - - - -

- - - - - -

Other non-current assets, including intangible assets

2,110.8

2,030.0
- - - - - -

Total assets
$

3,891.8

$
3,862.3
- - - - - -

- - - - - -

- - - - - -

LIABILITIES and EQUITY

- - - - - -

- - - - - -

Current liabilities:

- - - - - -

Current portion of long-term obligations and other short-term

borrowings
$
29.6

$
36.4
- - - - - -

Accounts payable

123.2

114.6
- - - - - -

Other accrued liabilities

218.7

174.5
- - - - - -

Liabilities from discontinued operations

27.2

36.1
- - - - - -

Total current liabilities

398.7

361.6
- - - - - -

- - - - - -

Long-term obligations, less current portion

2,363.3

2,275.6
- - - - - -

Other non-current liabilities

173.7

314.5
- - - - - -

- - - - - -

Commitments and contingencies

- - - - - -

- - - - - -

Total equity

956.5

910.6
- - - - - -

Total liabilities and equity
$

3,891.8

$
3,862.3
- - - - - -

= = = = = = = = = = =

Catalent Pharma Solutions
- - - - - -

Condensed Statements of Cash Flows
- - - - - -

(unaudited, in millions)
- - - - - -

- - - - - -

- - - - - -

Successor

Predecessor
- - - - - -

- - - - - -

Nine Months

Nine Months
- - - - - -

Ended

Ended
- - - - - -

March 31, 2008

March 31, 2007
- - - - - -

- - - - - -

Cash flows from operating activities

- - - - - -

Net cash provided by operating activities from continuing operations
$
26.7

$
159.9

- - - - - -

Net cash used in by operating activities from discontinued operations

(4.1
)

(1.2
)
- - - - - -

Net cash provided by operating activities

22.6

158.7

- - - - - -

- - - - - -

Cash flows from investing activities

- - - - - -

Proceeds from sale of assets

0.4

19.2

- - - - - -

Additions to property and equipment

(55.8
)

(99.3
)
- - - - - -

Net cash used in investing activities from continuing operations

(55.4
)

(80.1
)
- - - - - -

Net cash used in investing activities from discontinued operations

(2.1
)

(8.9
)
- - - - - -

Net cash used in investing activities

(57.5
)

(89.0
)
- - - - - -

- - - - - -

Cash flows from financing activities

- - - - - -

Net change in debt

(31.4
)

(34.4
)
- - - - - -

Equity contribution

14.5

-

- - - - - -

Proceeds from long-term obligations, net of issuance costs

-

3.7

- - - - - -

Net transfers to Cardinal Health, Inc. and affiliates

-

(63.5
)
- - - - - -

Net cash used in financing activities from continuing operations

(16.9
)

(94.2
)
- - - - - -

Net cash used in financing activities from discontinued operations

-

-

- - - - - -

Net cash used in financing activities

(16.9
)

(94.2
)
- - - - - -

- - - - - -

Effect of foreign currency translation on cash

37.9

16.9

- - - - - -

- - - - - -

Net decrease in cash and equivalents

(13.9
)

(7.6
)
- - - - - -

- - - - - -

Cash and equivalents at beginning of period

82.7

133.6

- - - - - -

Cash and equivalents at end of period

$
68.8

$
126.0

- - - - - -

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