The impact of adoption using the modified retrospective method on the Company’s consolidated financial statements is as follows:

i.Consolidated balance sheets



	Impact of changes in accounting policies
	As reported September 30, 2018			Adjustments			As reported Balances without adoption of Topic 606
Assets
Current assets:
Cash and cash equivalents	$	206,913		$	—		$	206,913
Marketable securities	42,491			—			42,491
Trade receivables, net	42,197			—			42,197
Inventory	13,660			(84		)	13,576
Prepaid expenses and other current assets	8,020			—			8,020
Total current assets	313,281			(84		)	313,197
Fixed assets, net	8,805			—			8,805
Intangible assets, net	604,612			—			604,612
Goodwill	100,309			—			100,309
Deposits and other assets	1,620			—			1,620
Total assets	$	1,028,627		$	(84	)	$	1,028,543
Liabilities and stockholders’ equity
Current liabilities:
Accounts payable and accrued expenses	$	102,788		$	(794	)	$	101,994
Current portion of long-term debt	6,667			—			6,667
Deferred revenue	2,004			5,120			7,124
Other current liabilities	3,463			—			3,463
Total current liabilities	114,922			4,326			119,248
Deferred revenue - long-term	11,156			—			11,156
Long-term debt	144,258			—			144,258
Contingent consideration payable	218,700			—			218,700
Deferred consideration payable	38,200			—			38,200
Deferred tax liability	115,200			—			115,200
Other long-term liabilities	101			—			101
Total liabilities	642,537			4,326			646,863

Stockholders’ equity:
Common stock	51			—			51
Additional paid-in capital	1,275,004			—			1,275,004
Accumulated other comprehensive income	1,628			—			1,628
Accumulated deficit	(890,593		)	(4,410		)	(895,003		)
Total stockholders’ equity	386,090			(4,410		)	381,680
Total liabilities and stockholders’ equity	$	1,028,627		$	(84	)	$	1,028,543

ii.Consolidated statements of operations



	Impact of changes in accounting policies Three Months Ended
	As reported for the period ended September 30, 2018			Adjustments			As reported Balances without adoption of Topic 606
Revenues:
Net product revenue	$	53,021		$	(834	)	$	52,187
Collaboration and grant revenue	570			—			570
Total revenues	53,591			(834		)	52,757
Operating expenses:
Cost of product sales, excluding amortization of acquired intangible asset	3,292			(17		)	3,275
Amortization of acquired intangible asset	5,793			—			5,793
Research and development	54,368			—			54,368
Selling, general and administrative	38,368			—			38,368
Total operating expenses	101,821			(17		)	101,804
Loss from operations	(48,230		)	(817		)	(49,047		)
Interest expense, net	(3,118		)	—			(3,118		)
Other expense, net	734			—			734
Loss before income tax expense	(50,614		)	(817		)	(51,431		)
Income tax expense	(355		)	—			(355		)
Net loss attributable to common stockholders	$	(50,969	)	$	(817	)	$	(51,786	)



	Impact of changes in accounting policies Year to Date
	As reported for the period ended September 30, 2018			Adjustments			As reported Balances without adoption of Topic 606
Revenues:
Net product revenue	$	177,172		$	(1,059	)	$	176,113
Collaboration and grant revenue	1,224			—			1,224
Total revenues	178,396			(1,059		)	177,337
Operating expenses:
Cost of product sales, excluding amortization of acquired intangible asset	8,909			(84		)	8,825
Amortization of acquired intangible asset	16,815			—			16,815
Research and development	118,337			—			118,337
Selling, general and administrative	104,882			—			104,882
Total operating expenses	248,943			(84		)	248,859
Loss from operations	(70,547		)	(975		)	(71,522		)
Interest expense, net	(9,306		)	—			(9,306		)
Other income, net	1,066			—			1,066
Loss before income tax expense	(78,787		)	(975		)	(79,762		)
Income tax expense	(964		)	—			(964		)
Net loss attributable to common stockholders	$	(79,751	)	$	(975	)	$	(80,726	)

iii.Consolidated statements of comprehensive loss



	Impact of changes in accounting policies Three Months Ended
	As reported for the period ended September 30, 2018			Adjustments			As reported Balances without adoption of Topic 606
Net loss	$	(50,969	)	$	(817	)	$	(51,786	)
Other comprehensive loss:
Unrealized gain on marketable securities, net of tax	33			—			33
Foreign currency translation loss	(260		)	—			(260		)
Comprehensive loss	$	(51,196	)	$	(817	)	$	(52,013	)



	Impact of changes in accounting policies Year to Date
	As reported for the period ended September 30, 2018			Adjustments			As reported Balances without adoption of Topic 606
Net loss	$	(79,751	)	$	(975	)	$	(80,726	)
Other comprehensive loss:
Unrealized loss on marketable securities, net of tax	(50		)	—			(50		)
Foreign currency translation loss	(2,291		)	—			(2,291		)
Comprehensive loss	$	(82,092	)	$	(975	)	$	(83,067	)

iv.Consolidated statements of cash flows



	Impact of changes in accounting policies
	As reported for the period ended September 30, 2018			Adjustments			Balances without adoption of Topic 606
Cash flows from operating activities
Net loss	$	(79,751	)	$	(975	)	$	(80,726	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	19,316			—			19,316
Change in valuation of warrant liability	3			—			3
Non-cash interest expense	5,563			—			5,563
Loss on disposal of asset	2			—			2
Amortization of premiums and accretion of discounts on investments, net	(354		)	—			(354		)
Amortization of debt issuance costs	390			—			390
Share-based compensation expense	24,773			—			24,773
Unrealized foreign currency transaction gain	(977		)	—			(977		)
Changes in operating assets and liabilities:							0
Inventory, net	(3,252		)	(84		)	(3,336		)
Prepaid expenses and other current assets	(1,301		)	—			(1,301		)
Trade receivables, net	(2,681		)	—			(2,681		)
Deposits and other assets	(385		)	—			(385		)
Accounts payable and accrued expenses	18,606			(794		)	17,812
Other liabilities	1,617			—			1,617
Deferred revenue	5,933			1,853			7,786
Net cash used in operating activities	(12,498		)	—			(12,498		)
Cash flows from investing activities
Purchases of fixed assets	(2,489		)	—			(2,489		)
Purchases of marketable securities	(28,656		)	—			(28,656		)
Sale and redemption of marketable securities	65,923			—			65,923
Acquisition of product rights	(3,903		)	—			(3,903		)
Business acquisition, net of cash acquired	(48,892		)	—			(48,892		)
Net cash (used in) / provided by investing activities	(18,017		)	—			(18,017		)
Cash flows from financing activities
Proceeds from exercise of options	8,631			—			8,631
Net proceeds from public offerings	117,915			—			117,915
Proceeds from shares issued under employee stock purchase plan	1,299			—			1,299
Net cash provided by financing activities	127,845			—			127,845
Effect of exchange rate changes on cash	(2,209		)	—			(2,209		)
Net increase in cash and cash equivalents	95,121			—			95,121
Cash and cash equivalents, beginning of period	111,792			—			111,792
Cash and cash equivalents, end of period	$	206,913		$	—		$	206,913