Acquisitions (Tables)

9 Months Ended

Sep. 30, 2014

Paladin Labs Inc. [Member]

Schedule of business acquisitions by acquisition, equity interest issued or issuable

The acquisition consideration was 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

__________


*	Amounts do not recalculate due to rounding.


(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.

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

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



	February 28, 2014 (As initially reported)			Measurement period adjustments			February 28, 2014 (As adjusted)
Cash and cash equivalents	$	113,571		$	—		$	113,571
Marketable securities	89,420			—			89,420
Accounts receivable	93,832			3,262			97,094
Inventories	62,095			1,198			63,293
Prepaid expenses and other current assets	32,605			—			32,605
Deferred income tax assets, current	11,719			547			12,266
Property, plant and equipment	7,299			—			7,299
Intangible assets	676,000			(25,752		)	650,248
Other assets	56,289			1,270			57,559
Total identifiable assets	$	1,142,830		$	(19,475	)	$	1,123,355
Accounts payable and accrued expenses	$	124,321		$	3,936		$	128,257
Income taxes payable	22,524			934			23,458
Deferred income taxes	160,620			(29,739		)	130,881
Debt	23,826			—			23,826
Other liabilities	9,578			137			9,715
Total liabilities assumed	$	340,869		$	(24,732	)	$	316,137
Net identifiable assets acquired	$	801,961		$	5,257		$	807,218
Noncontrolling interests	$	(69,600	)	$	29,000		$	(40,600	)
Goodwill	2,134,565			(34,257		)	2,100,308
Net assets acquired	$	2,866,926		$	—		$	2,866,926

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

The valuation of the intangible assets acquired and related amortization periods are as follows:



	Valuation (in millions)		Amortization Period (in years)
Developed Technology:
Canada Base Prescription	$	345.0	12
Canada OTC	40.0		11
Canada Other	69.2		11
Litha	60.0		12
Latin America	5.0		15
Licenses not renewed	4.5		3
Total	$	523.7
In Process Research & Development (IPR&D):
Serelaxin	$	115.0	n/a
Other	11.5		n/a
Total	$	126.5	n/a
Total other intangible assets	$	650.2	n/a

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

The amounts of Paladin Revenue and Net income attributable to Endo International plc included in the Company’s Condensed Consolidated Statements of Operations from and including February 28, 2014 to September 30, 2014 are as follows (in thousands, except per share data):



Revenue	$	165,852
Net income attributable to Endo International plc	$	15,201
Basic net income per share	$	0.11
Diluted net income per share	$	0.11

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.



	Nine Months Ended September 30, 2014			Three Months Ended September 30, 2013		Nine Months Ended September 30, 2013
Unaudited pro forma consolidated results (in thousands, except per share data):
Revenue	$	2,120,231		$	783,249	$	2,390,957
Net (loss) income attributable to Endo International plc	$	(678,399	)	$	46,687	$	95,082
Basic net (loss) income per share	$	(4.69	)	$	0.41	$	0.84
Diluted net (loss) income per share	$	(4.69	)	$	0.39	$	0.81

DAVA Pharmaceuticals, Inc [Member]

Business Acquisition [Line Items]

Schedule of business acquisitions by acquisition, equity interest issued or issuable

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



	August 6, 2014 (As initially reported)
Cash and cash equivalents	$	533
Accounts receivable	15,842
Inventories	120,626
Prepaid expenses and other current assets	2,672
Property, plant and equipment	2,659
Intangible assets	439,623
Other assets	21,029
Total identifiable assets	$	602,984
Accounts payable and accrued expenses	$	17,585
Deferred income taxes	195,915
Other liabilities	21,139
Total liabilities assumed	$	234,639
Net identifiable assets acquired	$	368,345
Goodwill	226,683
Net assets acquired	$	595,028