Acquisitions (Tables)

3 Months Ended

Mar. 31, 2014

Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable [Table Text Block]

The acquisition consideration is as follows (in thousands of U.S. dollars, except for per share amounts):



Number of Paladin Shares paid through the delivery of Endo International common stock	20,765
Exchange ratio	1.6331
Number of shares of Endo International common stock—as exchanged	33,912
Endo common stock price on February 28, 2014	$	80.00
Fair value of common shares of Endo International issued to Paladin Shareholders			$	2,712,956
Number of Paladin Shares paid in cash	20,765
Per share cash consideration for Paladin shares (1)	$	1.09
Cash distribution to Paladin shareholders			22,647
Fair value of the vested portion of Paladin stock options outstanding—1.3 million at February 28, 2014 (2)			131,323
Total acquisition consideration			$	2,866,926

__________


(1)	Represents the cash consideration per the Arrangement Agreement of C$1.16 per Paladin share translated into U.S. dollars utilizing an exchange rate of $0.9402.


(2)	Represents the fair value of vested Paladin stock option awards attributed to pre-combination services that were outstanding on the Paladin Acquisition Date.

Paladin Labs Inc. [Member]

Business Acquisition [Line Items]

Schedule of fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the fair values of the assets acquired and liabilities assumed at the Paladin Acquisition Date (in thousands):



	February 28, 2014
Cash and cash equivalents	$	113,571
Marketable securities	89,420
Accounts receivable	93,832
Inventories	62,095
Prepaid expenses and other current assets	32,605
Deferred income tax assets, current	11,719
Property, plant and equipment	7,299
Intangible assets	676,000
Other assets	56,289
Total identifiable assets	$	1,142,830
Accounts payable and accrued expenses	$	124,321
Income taxes payable	22,524
Deferred income taxes	160,620
Debt	23,826
Other liabilities	9,578
Total liabilities assumed	$	340,869
Net identifiable assets acquired	$	801,961
Noncontrolling interests	$	(69,600	)
Goodwill	2,134,565
Net assets acquired	$	2,866,926

Schedule of valuation of the intangible assets acquired and related amortization periods



	Valuation (in millions)		Amortization Period (in years)
Developed Technology:
Canada Base Prescription	$	345.0	12
Canada OTC	40.0		11
Canada Other	55.0		11
Litha	60.0		12
Latin America	45.0		11
Licenses not renewed	4.5		3
Total	$	549.5
In Process Research & Development:
Serelaxin	$	115.0	n/a
Other	11.5		n/a
Total	$	126.5	n/a
Total other intangible assets	$	676.0	n/a

Schedule of acquisition-related items in the accompanying consolidated statements of operations

These costs are included in Acquisition-related and integration items, net in the accompanying Condensed Consolidated Statements of Operations consist of the following items (in thousands):



	Three Months Ended March 31,
	2014
Bank fees	$	14,232
Legal, separation, integration, and other costs	22,614
Total	$	36,846

Schedule of revenue and net loss of acquired included in condensed consolidated statements of operations

The amounts of revenue and Net income attributable to Endo International plc of Paladin included in the Company’s Condensed Consolidated Statements of Operations from and including February 28, 2014 to March 31, 2014 are as follows (in thousands, except per share data):



Revenue	$	24,822
Net income attributable to Endo International plc	$	3,685
Basic and diluted net income per share (1)	$	0.03

__________


(1)	Because the Company reported a Net loss from continuing operations attributable to Endo International plc during the three months ended March 31, 2014, the diluted net income per share of Paladin included in the Company’s Condensed Consolidated Statements of Operations was calculated assuming no share dilution, as any potentially dilutive instruments would be anti-dilutive in a period of loss.

Schedule of pro forma consolidated results

This supplemental pro forma information has been prepared for comparative purposes and does not purport to be indicative of what would have occurred had the acquisition been made on January 1, 2013, nor are they indicative of any future results.



	Three Months Ended March 31, 2014			Three Months Ended March 31, 2013
Unaudited pro forma consolidated results (in thousands, except per share data):
Revenue	$	637,161		$	775,480
Net (loss) income attributable to Endo International plc	$	(449,987	)	$	7,035
Basic net (loss) income per share	$	(3.51	)	$	0.06
Diluted net (loss) income per share	$	(3.51	)	$	0.06