IMPAX Reports Record Sales in Third Quarter

October 28, 2002

October 28, 2002 -- IMPAX Laboratories, Inc. (Nasdaq NM: IPXL) today reported financial results for the three and nine months ended September 30, 2002.

Total revenues for the third quarter of 2002 were $7,538,000, up more than 350% compared with total revenues of $1,658,000 in the prior year's third quarter and up more than 46% compared with total revenues of $5,145,000 in the second quarter of 2002. The significant year-over-year increase came on the ramp up of sales of Fludrocortisone Acetate Tablets, introduced at the end of the first quarter of 2002, Minocycline Hydrochloride 50, 75 and 100mg Capsules launched in the third quarter of 2002, as well as other products introduced since July 2001, such as Terbutaline Sulfate Tablets and Methitest(TM) Tablets, and lower product returns.

The net loss for the 2002 third quarter was $5,210,000, or $(0.11) per share, compared with a net loss of $6,769,000, or $(0.15) per share in the prior year third quarter, including goodwill amortization of approximately $876,000, or $(0.02) per share. Net loss narrowed due to increased sales, which partially offset increases in research and development, and operating expenses.

For the nine months ended September 30, 2002, the Company reported total revenues of $16,115,000, compared with total revenues of $4,566,000 in the comparable period the previous year. The net loss during the first three quarters of 2002 was $16,569,000, or $(0.35) per share, compared with a net loss of $18,257,000, or $(0.46) per share, in the first three quarters of 2001, including goodwill amortization of $2,628,000, or $(0.07) per share.

Cash, cash equivalents and short-term investments were $22.4 million at September 30, 2002, compared with $35.5 million at December 31, 2001. On October 23, 2002, IMPAX signed a $25 million loan agreement with Congress Financial Corporation comprised of a $20.5 million revolving credit facility and a $4.5 million term loan.

"We are very pleased with our sales increases and the progress we have made in bringing new products to market," said Barry R. Edwards, Co-Chief Executive Officer. "In addition, we expect operating efficiencies to continue to improve as we increase the capacity utilization of our new, state-of-the-art manufacturing facility in Hayward, Calif., that was completed in June. During the quarter, we received final approval for Rimantadine Tablets, a generic version of Flumadine®, and tentative approval for Riluzole Tablets, a generic version of Rilutek®."

Mr. Edwards continued, "We also received several favorable rulings on patent infringement cases that were filed against us by branded manufacturers, as they attempted to keep generic drugs off the market. Favorable rulings came in August in litigation on Bupropion Hydrochloride Extended Release Tablets (marketed by GlaxoSmithKline as Wellbutrin® SR and Zyban®) and on various loratadine formulations (marketed by Schering-Plough as Claritin®)."

Larry Hsu, Ph.D., President and Chief Operating Officer, stated: "We recently filed additional Abbreviated New Drug Applications (ANDAs) with the U.S. Food and Drug Administration (FDA) for generic versions of branded products, one during the quarter and two during October. Two of these three filings were made under Paragraph IV of the Hatch-Waxman Amendments. We have filed six ANDAs this year and continue to be on track with our stated plan to file a total of six to eight ANDAs this year. In addition, during the quarter we learned that the FDA accepted our filings for generic OxyContin® in 40, 20 and 10mg strengths."

IMPAX currently has 19 ANDAs pending at the FDA that address more than $9 billion in 2001 U.S. branded product sales. 12 of these filings were made under Paragraph IV of the Hatch-Waxman Amendments, and four of these 19 ANDAs have received tentative approval from the FDA.

IMPAX Laboratories, Inc. is a technology focused specialty pharmaceutical company applying its formulation expertise and drug delivery technology to the development of controlled-release and niche generics in addition to the development of branded products. IMPAX markets its generic products through its Global Pharmaceuticals division and intends to market its branded products through the IMPAX Pharmaceuticals division. IMPAX Laboratories is headquartered in Hayward, California, and has a full range of capabilities in its Hayward and Philadelphia facilities. For more information, please visit the Company's Web site at : www.impaxlabs.com.

                       IMPAX LABORATORIES, INC.
                       STATEMENTS OF OPERATIONS
                              (unaudited)
        (dollars in thousands, except share and per share data)

                            Three Months Ended      Nine Months Ended
                               September 30,          September 30,
                               2002      2001        2002       2001

Net sales                    $7,283     $1,658     $15,860     $4,566
Other revenues                  255         -          255         -
Total revenues                7,538      1,658      16,115      4,566
Cost of sales                 5,153      2,247      12,274      6,515
Gross profit (loss)           2,385       (589)      3,841     (1,949)
Research and development      4,533      3,673      11,899      8,983
Less: Teva reimbursements      (182)      (399)       (486)      (699)
Research and development,
 net                          4,351      3,274      11,413      8,284
Selling                         697        592       2,001      1,715
General and
 Administrative(a)            2,084      2,269       6,193      6,664
Other operating income
 (expense), net                 (30)        -          (39)        64
Net loss from operations     (4,777)    (6,724)    (15,805)   (18,548)
Interest income                 138        412         540        835
Interest expense(b)            (571)      (457)     (1,304)      (544)
Net loss                    $(5,210)   $(6,769)   $(16,569)  $(18,257)
Net loss per share (basic
 and diluted)                $(0.11)    $(0.15)     $(0.35)    $(0.46)
Weighted average
 common shares outstanding 47,778,512 45,943,604 47,302,950 39,932,294

(a) Includes amortization of goodwill of $876,000 in the quarter ended
    September 30, 2001 and $2,628,000 in the nine months ended
    September 30, 2001. There was no amortization of goodwill in 2002.

(b) The total interest expense of $571,000 for the quarter ended
    September 30, 2002 included interest of $438,000 on the refundable
    deposit from Teva. The total interest of $1,304,000 for the nine
    months ended September 30, 2002, which was reduced by $394,000 in
    capitalized interest, included interest of $1,314,000 on the
    refundable deposit from Teva, as follows:

            Interest on Refundable Deposit        $1,314,000
            Other Interest                           384,000
            Less: Amounts Capitalized               (394,000)
                                                  $1,304,000


                       IMPAX LABORATORIES, INC.
                       CONDENSED BALANCE SHEETS
                              (unaudited)
                            (in thousands)

                                            September 30, December 31,
                                                2002          2001

ASSETS

Cash, cash equivalents and
 short-term investments                         $22,405       $35,466
Accounts receivable, net                          5,667         3,523
Inventory                                         5,069         3,488
Property, plant and equipment, net               35,502        24,334
Goodwill and intangibles, net                    28,433        28,721
Other assets                                      1,099         2,080
   Total assets                                 $98,175       $97,612

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities                             $13,727        $7,803
Long-term debt, net of current portion            6,695         6,868
Refundable deposit and related accrued interest  24,190        22,876
Other liabilities                                 1,728           117
Mandatorily redeemable convertible
 preferred stock                                  7,500         7,500
Stockholders' equity                             44,335        52,448
   Total liabilities and stockholders' equity   $98,175       $97,612