10. Restatement of Financial Statements

The Company restated its previously issued condensed consolidated financial statements as of June 30, 2011 and for the three and six months then ended, to correct errors in the accounting for certain transaction costs related to the acquisition of CyDex. Specifically, the Company previously expensed transaction costs paid on behalf of CyDex that should have been recorded as an assumed liability as of the acquisition date. Accordingly, the Company reduced general and administrative expenses by $0.7 million, increased goodwill by $0.5 million, and reduced the income tax benefit by $0.2 million for the six months ended June 30, 2011, increasing income from continuing operations by $0.5 million for the six months ended June 30, 2011. No changes were made to the three month period ending June 30, 2011.

The impact of the restatement as of June 30, 2011 and for the period then ended is described in the table below: