4. Business Combinations and Other Acquisitions (Tables)

9 Months Ended

Sep. 30, 2013

Pro forma financial information

	Three Months ended September 30,							Nine Months ended September 30,
		(unaudited, in thousands)						(unaudited, in thousands)
		2013			2012			2013			2012
		(Pro forma)			(Pro forma)			(Pro forma)			(Pro forma)
Revenue		$	18,295		$	30,436		$	62,675		$	85,393
Net loss		$	(6,049	)	$	(5,972	)	$	(22,282	)	$	(13,490	)
Pro forma net income (loss) per common share
Basic		$	(0.16	)	$	(0.16	)	$	(0.62	)	$	(0.38	)
Diluted		$	(0.16	)	$	(0.16	)	$	(0.62	)	$	(0.38	)

Somaxon [Member]

Schedule of Purchase Price Allocation

	March 6, 2013 (as initially reported)		Measurement Period Adjustment (i)		March 6, 2013 (As adjusted)
Consideration (ii) :
Shares of Pernix common stock issued to Somaxon’ stockholders		3,665				3,665
Pernix common stock price	$	6.26	$		$	6.26
Fair value of common stock issued	$	22,945	$		$	22,945
Fair value of warrants (iii)		895				895
Total consideration	$	23,840	$		$	23,840
Estimated Fair Value of Liabilities Assumed:
Current liabilities	$	8,764	$	1,607	$	10,371
Long-term liabilities		3,403				3,403
Long-term deferred tax liability (iv)		11,342		111		11,453
Amount attributable to liabilities assumed	$	23,509	$	1,718	$	25,227
Total purchase price plus liabilities assumed	$	47,349	$	1,718	$	49,067
Estimated Fair Value of Assets Acquired:
Current assets, excluding inventory	$	4,782	$	─	$	4,782
Inventory (v)		1,090	─			1,090
Intangible assets (vi)		30,729		300		31,029
Amount attributable to assets acquired	$	36,601	$	300	$	36,901
Goodwill (vii)	$	10,748	$	1,418	$	12,166