Cornerstone Therapeutics Provides 2010 Financial Guidance

Key Financial Metrics

$ million (except per share)

2010

In excess of

Net Revenue

$112

GAAP  income from operations

$1.0

Non-GAAP income from operations(1)

$ 16.4

GAAP net  income

$0.6

Non-GAAP net income(2)

$10.2

GAAP net income per share, diluted

$ 0.02

Non-GAAP net income per share, diluted(3)

$ 0.38

(1) Non-GAAP income from operations is a non-GAAP financial measure that excludes expected stock-based compensation ($1.0 million) and amortization of product rights ($14.4 million).

(2) Non-GAAP net income is a non-GAAP financial measure that excludes expected stock-based compensation ($1.0 million) and amortization of product rights ($14.4 million) and the income tax effects of these items totaling $9.6 million.

(3) Non-GAAP net income per share, diluted is a non-GAAP financial measure that is calculated as non-GAAP net income divided by the diluted weighted-average common shares. Based on our current estimates, we have assumed that we will have 26.6 million diluted weighted-average common shares outstanding during 2010.