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The following is an excerpt from a 10-K SEC Filing, filed by ASCENT PEDIATRICS INC on 3/31/1998.

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ITEM 1. BUSINESS

Ascent Pediatrics, Inc. ("Ascent" or the "Company") is a drug development and marketing company focused exclusively on the pediatric market. The Company's strategy is to address unmet medical needs of children through the development of differentiated, proprietary products based on approved compounds with well known clinical profiles. The Company introduced its first two products, Feverall(R) acetaminophen suppositories and Pediamist(R) nasal saline spray, to the market in the second half of 1997 and began to copromote a third product, Duricef(R) oral suspension, with Bristol-Myers Squibb U.S. Pharmaceuticals Group ("Bristol-Myers Squibb") in March 1998. Ascent has four other principal products in development. The Company markets its products in the United States through a direct sales force consisting of over 60 representatives focused exclusively on the pediatric market.

The pharmaceuticals that Ascent is developing are designed to improve upon currently available products for common pediatric illnesses through the application of the Company's drug delivery and reformulation technologies. The Company is developing most of these products for sale on a prescription basis. By developing products based on currently approved drugs, rather than new chemical entities, Ascent believes that it can reduce regulatory and development risks and shorten the product development cycle. In addition, Ascent believes that market acceptance of its products will be enhanced by the familiarity of pediatricians with the compounds that serve as the basis of these products.

The Company has four principal products in various stages of development:

- Primsol(R) trimethoprim solution, a prescription antibiotic for the treatment of ear infections in patients age six months to 12 years, for which the Company filed a New Drug Application ("NDA") in October 1996.

- Orapred syrup, a prednisolone-based liquid steroid for the treatment of inflammation, including inflammation resulting from respiratory conditions, for which the Company filed Abbreviated New Drug Applications ("ANDAs") in July 1997.

- Feverall(R) controlled-release beads, an acetaminophen-based analgesic and antipyretic for the treatment of pain and fever in children, for which the Company filed an NDA with the FDA in December 1997.

- Pediavent(R) albuterol controlled-release suspension, a bronchodilator for the treatment of asthma that currently is in Phase III clinical trials.

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4 ASCENT'S STRATEGY

Ascent's objective is to be a leader in the development and marketing of improved and differentiated pediatric pharmaceuticals. The Company is developing a broad product line of proprietary products that are based on approved compounds with well known clinical profiles. Ascent seeks to improve these compounds by reducing their dosing frequency, increasing their palatability, improving the method of administration or developing them as substitutes for products with less favorable side effect profiles, all with the goal of increasing patient compliance, improving therapeutic results or reducing side effects. Key elements of Ascent's strategy include:

Focus Exclusively on Pediatric Market. Ascent's business is focused exclusively on developing pharmaceuticals for children and marketing these products to pediatricians, pediatric nurses and other pediatric caregivers. The United States market for prescription pharmaceutical products for children age 16 years and under was estimated to be approximately $3.7 billion in 1997. The Company believes that this market has been underserved in comparison with the adult pharmaceutical market in terms of both development of specially designed products and targeted promotion and represents an attractive market opportunity.

Select Products Based on Market Needs. Ascent actively evaluates the pediatric pharmaceutical industry on an ongoing basis to assess product usage and to identify unmet medical needs of children, particularly for prescription drugs for the most common pediatric illnesses. Ascent's program to identify pediatric product opportunities includes conducting focus groups with pediatricians, pediatric nurses and parents, consulting with the Company's scientific and medical advisors and evaluating drug delivery and other technical developments for their applicability to the field of pediatric pharmaceuticals. Ascent uses this information to select compounds as product development candidates that it believes may be improved through the application of its technologies and reformulation expertise and then successfully commercialized.

Develop Proprietary Formulations of Approved Compounds. Ascent selects as product candidates approved compounds that have well known clinical profiles and are not covered by third party patents. By developing products based on approved compounds rather than new chemical entities, the Company believes that it can reduce regulatory and development risks and shorten the product development cycle. In addition, Ascent believes that market acceptance of its products will be enhanced by the familiarity of pediatricians with the drugs that serve as the basis of these products.

Establish a Corporate Identity for Ascent in the Pediatric Market. Ascent believes that an important part of fulfilling its mission of becoming a leader in the development and marketing of pediatric pharmaceuticals is the establishment of a corporate identity. Accordingly, even before the launch of its first products, Ascent initiated a program to familiarize pediatricians with the Ascent name. This program included a direct mail campaign and journal advertising directed at office-based pediatricians. The Company believes that establishing a corporate identity will distinguish it from its competitors and accelerate market awareness and penetration of its products.

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5 Create a Specialty Pediatric Sales Force. Ascent markets its products in the United States through a direct sales force focused exclusively on the pediatric pharmaceutical market. Ascent established its domestic sales organization at the time that it introduced its initial two products in the second half of 1997. Because pediatricians and pediatric nurses are concentrated in group practices in urban and suburban centers and advertising may be disseminated through a limited number of specialty pediatric publications, Ascent believes that it can reach much of the domestic pediatric market with a moderately sized sales force and carefully controlled marketing expenditures.

Acquire or In-License Additional Pediatric Products. Ascent intends to acquire or in-license from third parties pediatric pharmaceuticals that permit it to extend its product lines and leverage its marketing and sales capabilities. Ascent is particularly seeking prescription pharmaceuticals that either already have features that increase patient compliance, improve therapeutic efficacy or reduce side effects or that can be further developed by Ascent to incorporate such features through the application of the Company's technologies. Ascent believes that its exclusive focus on the pediatric market may facilitate its efforts to acquire product rights from third parties. As an example of this strategy, in July 1997, the Company purchased the Feverall line of acetaminophen rectal suppository products from Upsher-Smith Laboratories, Inc. ("Upsher-Smith").

Establish Copromotion or Other Marketing Arrangements for Third Party Products. Ascent intends to leverage its marketing and sales capabilities, including its domestic sales force, by entering into arrangements to promote third party pharmaceutical products to pediatricians. As an example of this strategy, in February 1998 Ascent entered into a copromotion agreement with Bristol-Myers Squibb pursuant to which Ascent promotes Bristol-Myers Squibb's Duricef oral suspension product to pediatricians in the United States.

Establish Collaborations for International and Adult Markets. Ascent plans to enter into licensing and distribution arrangements for the marketing and sale of its products in international markets to leverage the established international marketing, sales and distribution capabilities of third party collaborators. Ascent plans to enter into similar arrangements with respect to any adult applications of its products.

Obtain Competitive Protections. Ascent seeks to protect many of its products by applying for use or formulation patents or employing technologies that are covered by patents or patent applications owned by or licensed to the Company or its suppliers. In addition, some of Ascent's products will require NDA approval. Competition for such products may be limited by clinical and formulation development challenges and, in certain cases, three-year protection against approval of a potential competitor's ANDA under the Drug Price Competition and Patent Term Restoration Act of 1984 (the "Waxman-Hatch Act"). Ascent also seeks to keep confidential as a trade secret important know-how involved in the formulation and production of certain of its products. Finally, Ascent applies for trademark registrations to protect the brand recognition of its products and, as of March 1, 1998, owned ten registered U.S. trademarks.

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6 ASCENT TECHNOLOGIES

Ascent is developing therapeutic pharmaceutical products that are designed to be more appropriate for pediatric patients. Ascent has developed internally or acquired rights through in-licensing or supply arrangements to a range of technologies that it applies in its product development efforts. These technologies include:

Taste masking. Ascent has developed technology to mask the objectionable or unpleasant taste of various common ingredients used in pediatric pharmaceuticals. The Company believes that a drug's taste is a critical factor in pediatric patient compliance, particularly when frequent dosing is required. The Company is applying its taste masking technology to liquid dosage forms of product candidates because of the widespread use of liquids in the pediatric pharmaceutical market. The Company believes that this technology also may be applicable to solid dosage forms. Ascent's taste masking technology is based on a complex three-tiered system that entails dissolving the drug through the addition of a polymer, adding carefully selected debittering agents to neutralize the taste and then adding pleasant flavors which are compatible with the physical characteristics of the formulation. Ascent has received a notice of allowance of claim from the United States Patent and Trademark Office with respect to a patent application relating to the Company's taste masking technology.

Controlled-release. Ascent has developed its own controlled-release technology and has in-licensed controlled-release technology from a third party. In general, these technologies involve coating the active drug with certain approved substances in a manner that allows the substance to be released in the patient at specific rates over time. The controlled-release manufacturing procedures also provide certain taste masking characteristics to the product. Ascent is applying these technologies to reduce the dosing frequency and, in some cases, improve the taste of its products, in order to increase patient compliance.

Bioadhesion. Ascent is using commercially available bioadhesives to deliver topical drugs in a manner that is designed to enhance the efficacy of the active ingredient. Bioadhesives are substances, such as polymers, which are mixed with drugs in order to anchor the drug to the mucous layer of tissue. When a drug is so anchored, the body's normal clearance mechanism is slowed, thereby permitting the drug to have a more rapid and prolonged effect, which may reduce dosing frequency.

Intranasal delivery device. Ascent has developed a product using a metering device supplied by a third party that facilitates intranasal use in pediatric patients by delivering a small volume of fluid under low pressure. Because the metering device delivers 20% of the amount of solution delivered by most high volume metered systems, there is less drainage of excess solution from the nose. The Company believes that this device will increase product acceptance among children and assure delivery of a consistent volume of spray.

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7 The following table lists the technologies described above, the principal benefit being sought and the products or product candidates to which Ascent is applying these technologies.

TECHNOLOGY ANTICIPATED BENEFIT PRODUCT Taste masking Improved taste Primsol trimethoprim solution Orapred syrup Cough/Cold products Just For Kids Vitamin Drops

Controlled-release Reduced dosing frequency Feverall controlled-release beads Pediavent albuterol suspension

Bioadhesion Improved efficacy Cromolyn products

Intranasal delivery device Ease of administration Pediamist nasal saline spray

PRODUCTS AND PRODUCTS UNDER DEVELOPMENT

The following table lists the principal products developed, currently under development, acquired or marketed by the Company. This table is qualified in its entirety by reference to the more detailed descriptions of these products elsewhere in this Annual Report.

PRODUCT INDICATION DEVELOPMENT STATUS(1) KEY FEATURES

Feverall(R) acetaminophen rectal Pain and fever Currently marketed Alternate form of administration suppositories

Pediamist(R) nasal saline spray Nasal dryness Currently marketed Low pressure and volume spray; reduced stinging

Duricef(R) oral suspension (2) Upper respiratory and Currently marketed Twice a day administration; urinary tract infections pleasant tasting liquid

Primsol(R) trimethoprim solution Acute middle ear NDA filed (3) Reduced toxicity profile; pleasant (50mg strength) infections tasting liquid

Orapred syrup Inflammation, ANDAs filed in July 1997 Significant taste improvement including respiratory problems

Feverall(R) controlled-release Pain and fever NDA filed Reduced dosing frequency; beads improved taste

Pediavent(R) albuterol controlled- Asthma Phase III clinical trials Reduced dosing frequency; release suspension improved taste

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(1) Phase III clinical trials. The product is administered to an expanded patient population to (i) test the product for safety, (ii) evaluate clinical effectiveness and (iii) provide an adequate basis for labeling.

ANDA. Abbreviated New Drug Application to the FDA for marketing approval relating to a new drug that is the same as a drug for which the FDA has already approved an NDA and whose patent and marketing exclusivity periods have expired.

NDA. New Drug Application to the FDA for marketing approval for a new drug for which an ANDA is not permitted.

(2) Ascent is copromoting this product to pediatricians in the United States pursuant to a copromotion agreement with Bristol-Myers Squibb.

See "License and Marketing Agreements."

(3) The FDA has approved the Company's NDA relating to a 25mg strength of Primsol solution.

The Company has conducted a number of clinical trials of its product candidates in children. The Company plans to continue to conduct such trials, both in situations in which the trials are required by the FDA and in which the Company believes that the clinical trial data will be of assistance in marketing the product to pediatricians. The need to conduct clinical trials in children under applicable FDA rules is determined on a product-by-product basis. In some circumstances, the FDA may accept safety and efficacy data that are extrapolated from adults in support of regulatory approval applications in children.

Because the Company's products are not based on new chemical entities, Ascent believes that it can reduce regulatory and development risks and shorten the product development cycle. As to certain product candidates, the Company expects to be permitted to file an ANDA instead of an NDA. An ANDA is less complex than an NDA, and, in some circumstances, only limited clinical trial data or no clinical trial data are required for the application. For products that contain active ingredients that have received FDA approval, after expiration of any applicable patents and period of statutory protection under the Waxman-Hatch Act, Ascent may use data from the NDA of the "pioneer" drug concerning the safety and efficacy of the drug substance in support of its NDA or ANDA. Finally, many nonprescription products do not require FDA pre-marketing approval if the product is within an applicable FDA Over-the-Counter Drug Monograph ("OTC Monograph"). See "Government Regulation."

Feverall(R) Acetaminophen Rectal Suppositories

In July 1997, Ascent began marketing the Feverall line of over-the-counter acetaminophen rectal suppositories for the treatment of pain and fever. Ascent acquired this product line from Upsher-Smith in July 1997. The Feverall product line was originally introduced by Upsher-Smith in 1989 and consists of four formulations, 80mg, 160mg, 325mg and 650mg. Acetaminophen rectal suppositories are used in patients, primarily children or adolescents, who cannot take acetaminophen orally as a result of regurgitation caused by influenza or an inability to tolerate the taste of currently available liquid forms of acetaminophen. The Feverall suppositories product line is covered by an effective NDA.

IMS America, Ltd., a marketing research firm ("IMS"), estimates that the 1995 United States pediatric market for acetaminophen rectal suppositories was approximately $5,800,000. Other acetaminophen rectal suppositories currently on the market in the United

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9 States include "Acephen," which is marketed by G&W Laboratories, and "Neopap," which is marketed by PolyMedica Industries, Inc., as well as certain generic brands. The Company had net product revenues in 1997 from sales of its Feverall product line of $2,023,000.

Ascent acquired this product line because this dosage form of acetaminophen permits administration to children who would otherwise be unable to take the drug. In recent years, Upsher-Smith promoted this product line primarily through the use of advertising and telemarketing programs during the fall of each year. Ascent believes that it is possible to increase market penetration for this product line through personal sales calls to pediatricians and pediatric nurses, although there can be no assurance that Ascent will be successful in doing so. In addition, under the acquisition agreement, Ascent acquired the Feverall trademark to use in connection with other acetaminophen products that it is currently developing, such as its acetaminophen controlled-release beads products, which the Company intends to market as Feverall controlled-release beads. Ascent believes that the name recognition of this trademark will be useful in marketing these other acetaminophen products and in enhancing the Company's profile in the pediatric market generally.

The purchase price for this product line and certain related assets, including the Feverall trademark and certain inventory, was $11,905,000, including related acquisition costs. Upsher-Smith has agreed to supply the Company with its requirements of Feverall acetaminophen rectal suppositories, and the Company has agreed to purchase from Upsher-Smith all amounts of such product as it may require, for a period of five years.

Pediamist(R) Nasal Saline Spray

Ascent began marketing Pediamist nasal saline spray, an over-the-counter product to relieve nasal dryness associated with low humidity, in October 1997. This product is administered by a metering device that the Company believes is particularly appropriate for use by children. No FDA pre-marketing approval was required for Ascent to market this product in the United States.

Pediatricians frequently recommend nasal saline sprays instead of decongestant sprays because decongestant sprays contain vasoconstrictors that can cause "rebound," a phenomenon in which nasal congestion resulting from the use of the drug is more intense than the original symptoms. Nasal saline sprays are often an effective alternative therapy for this indication and are widely recognized as safe.

There are a number of nasal saline spray products that are currently available for nasal dryness associated with low humidity. All of these products are designed primarily for use by adults and deliver a high volume of spray at high pressure through a device sized for adult nasal openings. Moreover, certain of these products are formulated with materials that are known to cause local stinging.

Pediamist nasal spray is administered by a metering device specifically designed to deliver saline solution in a low volume fine mist under low pressure. This device includes a special actuator that determines the volume and pressure of the saline to be delivered. Because the Pediamist nasal spray device delivers approximately 20% of the amount of

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10 saline solution delivered by most high volume metered systems, there is less drainage of excess saline from the nose. The Company believes that this device will increase product acceptability among children and assure delivery of a consistent volume of spray. Ascent has formulated Pediamist nasal spray with glycerine to reduce stinging.

Duricef(R) Oral Suspension

In March 1998, Ascent began marketing Duricef oral suspension to pediatricians in the United States pursuant to a four-year copromotion agreement with Bristol-Myers Squibb. See "License and Marketing Agreements." Duricef oral suspension is a prescription cephalosporin antibiotic for the treatment of urinary tract infections, upper respiratory infections, including specifically pharyngitis/tonsillitis, and infections of the skin and skin structure . The Company believes that Duricef oral suspension's dosing regimen (twice a day), pleasant taste and established reputation make it an attractive product for pediatricians to prescribe. Duricef oral suspension is covered by an effective NDA.

Duricef oral suspension is one of a number of cephalosporin oral suspension products indicated for the treatment of urinary tract infections, upper respiratory infections and infections of the skin and skin structure. Scott-Levin estimates that sales of cephalosporin oral suspension products for all indications in the United States were approximately $522 million in 1997. Scott-Levin estimates that sales of Duricef were approximately $20.5 million in 1997.

The Company agreed to copromote Duricef oral suspension as part of its strategy to leverage its marketing and sales capabilities, including its domestic sales force. In recent years, Bristol-Myers Squibb has promoted Duricef oral suspension to a range of medical specialties. The Company believes that it can increase the market penetration of Duricef oral suspension in the pediatric market through marketing activities directed exclusively at the pediatric market. Moreover the Company believes that Duricef oral suspension strengthens its product line and complements Primsol, which is being developed for the treatment of acute otitis media ("AOM"), or middle ear infection.

Primsol(R) Trimethoprim Solution

Ascent has developed Primsol trimethoprim solution, containing the antibiotic trimethoprim, as a prescription drug for the treatment of AOM in children age six months to 12 years. Trimethoprim for the treatment of AOM in children is currently only available in combination with the sulfa compound sulfamethoxazole. The sulfa component of this combination therapy is associated with allergic reactions that may be severe, or even fatal. In clinical trials conducted by the Company, Primsol solution, which does not contain this sulfa component, was shown to be as effective as the combination therapy for the treatment of AOM in children, but with a more favorable side effect profile. Because of this improved side effect profile, the Company believes that pediatricians will be more likely to prescribe an antibiotic comprised only of trimethoprim for the treatment of AOM in children than they historically have been to prescribe the combination therapy.

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11 In 1996, Ascent filed two NDA's with the FDA covering the 25mg and 50mg strengths of Primsol solution, respectively. In June 1997, the FDA approved the Company's NDA for its 25mg strength of Primsol solution. The Company's NDA for its 50mg strength of Primsol solution is still pending. In February 1998, the Company received a letter from the FDA citing certain deficiencies in the Company's NDA for the 50mg strength of Primsol. The Company is currently in the process of preparing a response to this letter. Ascent plans to introduce the 50mg strength as the Primsol solution product that it brings to market. However, if approval of its NDA for the 50mg strength is significantly delayed, the Company may consider introducing its 25mg strength, which is less concentrated and requires less than optimal dosing volumes, as the Primsol solution product that it brings to market.

Acute infections are the most frequent illness treated by pediatricians. AOM is the most common of these infections. By three years of age, approximately 80% of children in the United States have developed at least one ear infection. In 1996, there were approximately 26,000,000 pediatric patient visits to doctors in the United States for the treatment of AOM.

There are a number of currently available antibiotics for the treatment of AOM in children. Most pediatricians initially prescribe amoxicillin, a form of penicillin, unless the patient is allergic to the drug or the drug has previously failed to provide a therapeutic effect in the patient. In such cases, the pediatrician selects a second line antibiotic from a series of alternative choices, including the trimethoprim/sulfa compound combination therapy (sold under brand names such as Bactrim and Septra), cephalosporins (such as Ceclor), a combination of amoxicillin and clavulanic acid (such as Augmentin) or newer macrolides (such as Zithromax or Biaxin).

Scott-Levin estimates that the United States market for liquid antibiotics for the treatment of AOM was approximately $485,800,000 in 1997. Of such amount, approximately $55,400,000 was from the sale of amoxicillin (reflecting approximately 11,000,000 prescriptions), approximately $16,100,000 was from the sale of trimethoprim/sulfa compound combination products (reflecting approximately 2,900,000 prescriptions) and approximately $414,300,000 was from the sale of other liquid antibiotics (reflecting approximately 11,900,000 prescriptions), including cephalosporins and macrolides. The Company believes that almost all liquid antibiotics are taken by children.

Ascent has developed Primsol solution as an antibiotic containing trimethoprim only, thereby eliminating the potential for an allergic response to the sulfa component of the combination product. Ascent has sought to facilitate administration of this product by formulating it as an oral solution. Because Primsol solution does not need to be shaken prior to administration, it does not suffer from problems associated with suspensions, such as dose inconsistency. The Company plans to market Primsol solution as a second line of therapy to amoxicillin and as an alternative to trimethoprim combination products such as Bactrim and Septra. Ascent believes that Primsol solution also may be an attractive alternative to other antibiotics, such as cephalosporins and newer macrolides, for pediatricians and managed care providers because the Company plans to offer Primsol solution at a price that is significantly lower than the current market prices of these other antibiotics.

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12 In December 1995, Ascent completed multicenter Phase III clinical trials of Primsol solution for the treatment of AOM and uncomplicated urinary tract infection ("UTI") in children age six months to twelve years. These clinical trials, which included over 500 children, compared the 25mg strength of Primsol solution with a commercially available trimethoprim/sulfamethoxazole combination therapy. Primsol solution proved to be as clinically effective as the combination therapy in alleviating the signs and symptoms commonly associated with AOM or uncomplicated UTI. No statistically significant differences were noted in response rates of valuable pediatric patients receiving either Primsol solution or the combination therapy, and the bacteriologic cure rates were similar for both types of therapies. However, there were statistically significantly fewer treatment related side effects reported with Primsol solution than with the combination therapy, particularly a lower incidence of skin rash.

The FDA has granted Ascent three years of protection under the Waxman-Hatch Act ending in June 2000 against the approval of a competitor's ANDA for a generic version of the 25mg strength of Primsol solution for the treatment of AOM in children age six months to twelve years.

Orapred Syrup

Ascent is developing Orapred syrup as a prescription steroid for the treatment of inflammation associated with a variety of diseases, principally those of the respiratory system, such as asthma and bronchitis. Currently available liquid steroid products for the treatment of inflammation have a very unpleasant taste. As a result, compliance problems frequently result, even though these products are used for the treatment of serious and, in

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13 some cases, life threatening diseases. Ascent has applied its taste masking technology to develop a steroid product with a pleasant taste. Ascent filed ANDAs for two strengths of this product in July 1997.

Scott-Levin estimates that in 1997 approximately 3,200,000 prescriptions for liquid steroids were written in the United States, of which approximately 59% were written by pediatricians, and that the 1997 United States pediatric market for liquid steroids was approximately $26,100,000. The Company believes that almost all liquid steroids are taken by children.

A number of currently available steroids are widely used in pediatrics because of the anti-inflammatory properties of these drugs. Orapred syrup contains the active ingredient prednisolone. Physicians generally prefer prednisolone and prednisone to other products due to the greater margin of safety of these two drugs and generally prefer prednisolone to prednisone because prednisolone is more reliable, particularly if the patient suffers from certain liver disorders.

Currently available liquid steroid brands are available in 5mg/5ml and 15mg/5ml strengths. Ascent is developing Orapred syrup in both of these strengths. Ascent has conducted a pediatric study for marketing purposes to compare the taste of its product with that of a currently-marketed prednisolone sodium phosphate liquid product. In the study testing the 15mg/5ml strength against an existing product with the same strength, 27 of the 35 participating children preferred the taste of the Ascent product.

Feverall(R) Controlled-Release Beads

Ascent is developing Feverall controlled-release beads as an over-the-counter acetaminophen product for the treatment of pain and fever in children. The Company has designed this product to permit dosing every eight hours, rather than the four hours required by currently available products. Ascent filed an NDA for this product in December 1997.

FIND/SVP estimates that sales of pediatric forms of pain/fever medications in the United States approximate $300,000,000 per annum. There are a number of currently available acetaminophen products for the treatment of pain and fever in children. Most of these products are in the form of a liquid or chewable tablet. The product with the largest market share in the United States is Tylenol liquid for children. None of the pediatric products currently on the market is available in a controlled-release formulation. Accordingly, these products are absorbed quickly from the gastrointestinal tract into the blood and quickly cleared from the body, necessitating dosing every four hours. As a result, if administered at bedtime, the patient needs an additional dose before morning. If administered during the day, parents often must rely on school nurses or day care providers to administer the medication. In addition, under the applicable FDA OTC Monograph, only five doses of acetaminophen may be given in each 24-hour period. Therefore, if the medication requires four hour dosing, treatment may only be given for 20 hours in each 24-hour period.

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14 Ascent is developing Feverall beads with a proprietary controlled-release technology that releases the acetaminophen at specific rates over time in order to provide a therapeutic effect (reduction in fever and pain) for eight hours. Ascent believes that dosing every eight hours may significantly increase compliance and permit therapeutic coverage for the full 24-hours of each day. To facilitate administration, Ascent has formulated this product in the form of small beads that either can be sprinkled on a food that is appealing to the child, such as applesauce, or delivered in a liquid, such as water.

Ascent has completed three Phase I definitive pharmacokinetic trials comparing Feverall beads to Tylenol extended relief caplets and immediate release Tylenol tablets. These trials involved 63 healthy adults. In these trials, Feverall beads exhibited equivalent bioavailability to the Tylenol product to which they were compared.

In December 1996, Ascent completed a Phase III clinical trial that evaluated Feverall beads for the reduction of dental pain. This study was conducted in 125 adults and was double blinded, with the control group receiving an equivalent amount of Tylenol extended relief caplets. A single dose was administered to each patient over an eight-hour period. The data from this study indicated that Feverall beads provided consistent pain relief over the full eight-hour period that was comparable to the pain relief provided over a shorter period of time by Tylenol extended relief caplets.

A second Phase III clinical trial of this product for the treatment of fever in children commenced in June 1996 and was completed in February 1997. This study involved 100 febrile children between the ages of two and 11 years old. In this second Phase III clinical trial, Feverall beads were compared on a double blinded basis with an immediate release presentation of acetaminophen for efficacy (reduction in fever) and safety. The data from this study indicated that Feverall beads provided fever control over an eight hour period that was comparable to the fever control provided by the immediate release presentation of acetaminophen and that during the fourth to sixth hours of treatment the fever control provided by the Feverall beads was more effective than the fever control provided by the immediate release presentation.

The Company's NDA will need to be approved by the FDA for Ascent to market this product in the United States. Ascent expects to submit a request to the FDA for three years of protection under the Waxman-Hatch Act against the approval of a competitor's ANDA for the treatment of pain and fever in children under 12 years of age.

Pediavent(R) Albuterol Controlled-Release Suspension

Ascent is developing Pediavent albuterol controlled-release suspension as a prescription product for the treatment of asthma. Ascent is formulating the product in a controlled-release suspension to permit twice-a-day administration and to mask the normal bitterness of albuterol. Ascent is conducting Phase III clinical trials of this product.

Asthma is the leading cause of pediatric hospital admissions. It is a debilitating disease that causes swollen and inflamed airways that are prone to constrict suddenly and violently. Asthmatic attacks can be life-threatening and, in some cases, fatal.

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15 A common treatment for asthma is the administration of a beta agonist bronchodilator, of which albuterol is the most widely prescribed. Scott-Levin estimates that the 1997 U.S. pediatric market for all forms of beta agonists was approximately $191,100,000, with oral liquid forms comprising approximately 12.7% of this market ($24,250,000). Albuterol is available in various dosage forms, including tablets and liquids, which are generally used for chronic administration, and inhalers, which are generally used for acute incidents. Tablet formulations are typically not used by young children, as they are difficult to swallow and must be administered every four or eight hours. The only currently available controlled-release tablet (Volmax) is not approved for use in patients under six years of age. Liquid albuterol formulations have an unpleasant taste and must be dosed three to four times per day.

Ascent is developing its albuterol product as a suspension in the form of granules which contain the drug in a coating. The coating allows the albuterol to be released at a specific controlled rate and masks the normal bitterness of the drug. To enhance patient compliance, the Company is designing this product for twice-a-day administration.

In 1995, Ascent conducted Phase I open-label, single dose pharmacokinetic studies of this product in Europe comparing this product's bioavailability profile with that of Volmax. These studies involved 12 healthy adult subjects at one site. The results of this study indicated that the pharmacokinetics of two of the formulations being developed by Ascent were indistinguishable from Volmax in terms of bioavailability. In February 1997, Ascent conducted a Phase I clinical trial in the United States involving 12 healthy adults in February 1997 which confirmed the results of the European bioavailability study. Following completion of the second study, in the second half of 1997, the Company commenced Phase III clinical trials of the product to evaluate control of asthma symptoms, lung efficiency and safety of Pediavent in children with asthma. This study will involve over 60 asthmatic children. The Company expects that this study will be completed in the first half of 1998.

An NDA will need to be approved by the FDA for Ascent to market this product in the United States. Ascent plans to submit a request to the FDA for three years of protection under the Waxman-Hatch Act against the approval of a competitor's ANDA for the treatment of asthma in children under 12 years of age which is based on the Company's clinical trial results.

Other Programs

In addition to the products and product development programs described above, the Company also is engaged in the development of a number of other pediatric pharmaceutical products. These programs include the following:

Cough/Cold and Other OTC Products. Ascent is developing a line of improved flavor over-the-counter cough/cold products. Many of the over-the-counter products for the treatment of coughs and congestion due to colds and influenza contain the active ingredients guaifenisen, dextromethorphan or the decongestant pseudoephedrine, which have a bitter taste.

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16 Ascent is applying its taste masking technology to the development of a line of cough/cold products containing guaifenisen, dextromethorphan and pseudoephedrine. Ascent already has completed the development of a guaifenisen cough syrup. In a taste study involving 81 children age three to six years comparing Ascent's cough syrup containing guaifenisen to Robitussin, a leading liquid guaifenisen product, the participants showed a statistically significant preference for Ascent's product.

The Company believes that it is preferable to introduce its cough/cold products to the market as an integrated product line. Accordingly, Ascent does not plan to introduce its guaifenisen cough syrup until it has completed development of additional products, which the Company estimates will occur no sooner than late 1999. Because these products are being formulated within the applicable FDA over-the-counter monographs, Ascent expects that they will not require FDA approval prior to marketing.

Cromolyn Products. Ascent is developing two cromolyn products for the treatment of conditions that have an allergic element: cromolyn sodium cream as a prescription drug for symptoms associated with moderate to severe contact dermatitis caused by exposure to poison ivy or oak, insect bites and bee stings and other allergic and non-allergic reactions; and a cromolyn sodium controlled-release nasal spray as a prescription product for the prevention of allergic rhinitis associated with conditions such as hay fever. An NDA will need to be approved by the FDA for Ascent to market either of these products in the United States.

Just For Kids Vitamin Drops. Ascent is developing Just For Kids Vitamin Drops as an over-the-counter nutritional supplement for infants. The Company is applying its taste masking technology to develop this product as a liquid vitamin with a pleasant taste.

PRODUCT DEVELOPMENT

Ascent actively evaluates the pediatric pharmaceutical industry on an ongoing basis to assess product usage and to identify unmet medical needs of children, particularly for prescription drugs for the most common pediatric illnesses. Ascent's program to identify pediatric product opportunities includes conducting focus groups with pediatricians, pediatric nurses and parents, consulting with the Company's scientific and medical advisors and evaluating drug delivery and other technical developments for their applicability to the field of pediatric pharmaceuticals. Ascent uses this information to select compounds as product development candidates that it believes may be improved through the application of its technologies and reformulation expertise and then successfully commercialized. Ascent reviews the anticipated development difficulty, time frame and cost, required technologies,

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17 applicable regulatory requirements, competitive environment and anticipated marketing and sales approach in evaluating each development candidate.

Ascent selects as product candidates approved compounds that have well known clinical profiles and are not covered by third party patents and that it believes may be improved through the application of the Company's drug delivery and reformulation technologies. Ascent then seeks to improve these products through optimized formulations or new delivery technologies with the goal of differentiating them from competitive products on the market. By developing products based on approved compounds rather than new chemical entities, the Company believes that it can reduce regulatory and development risks and shorten the product development cycle.

Ascent identifies third party manufacturers or academic institutions that have the required analytical expertise, technology, manufacturing capabilities and personnel to perform much of the design and formulation work for the Company's products. To expedite the regulatory process, Ascent seeks to enter into arrangements with product manufacturers that extend from pilot production for product stability testing through clinical trials and ultimately to commercial production. Ascent works closely with these third parties in connection with product design and formulation and monitors manufacturing activities, including compliance with Good Manufacturing Practice ("GMP") and Good Laboratory Practice ("GLP") rules of the FDA.

Ascent contracts with clinical research organizations for the conduct of the Company's clinical trials. Ascent conducts clinical trials of many of its products in children not only to comply with FDA requirements but also because the Company believes that pediatricians will be more willing to prescribe products for which specific efficacy and safety information is available with respect to the effect of the drug on pediatric patients. To facilitate enrolling children in the Company's clinical trials, Ascent has established a network of relationships with influential pediatricians, industry associations and pediatric research organizations specializing in conducting clinical trials in children.

SALES AND MARKETING

Ascent established its domestic sales organization, coincident with the introduction of its initial two products, Feverall acetaminophen rectal suppositories and Pediamist nasal saline spray, to the market during the second half of 1997. As of March 13, 1998, Ascent's sales force consisted of six regional sales managers, 48 full-time sales representatives and 15 flex-time (or part-time) sales representatives.

Ascent believes that its exclusive focus on the development and marketing of pediatric pharmaceutical products meaningfully differentiates the Company from other pharmaceutical companies in the pediatric medical community. Even before the launch of its first products, Ascent initiated a program to familiarize pediatricians with Ascent's corporate identity. This program has included a direct mail campaign and journal advertising directed at private pediatricians. The primary focus of the Company's marketing and sales efforts are pediatricians and pediatric nurses, who are responsible for most

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18 prescriptions written for children in the United States and play a central role in recommending over-the-counter medications for children.

Ascent has chosen to establish its own domestic sales force instead of using third party sales organizations. The Company believes that marketing and sales initiatives can be more efficiently and effectively implemented through a direct sales force. Because pediatricians and pediatric nurses are concentrated in group practices in urban and suburban centers and advertising may be disseminated through a limited number of specialty pediatric publications, Ascent believes that it can reach much of the domestic pediatric market with a moderately sized sales force and carefully controlled marketing expenditures. Ascent plans to expand this sales force in the future as it introduces additional products.

The Company is using its sales force to promote products to high prescribing pediatricians, influential pediatricians and nurses in pediatricians' offices through personal sales calls by its sales representatives and attendance by its sales representatives at industry conferences, seminars and other meetings. Ascent plans to supplement these activities with a telemarketing program designed to reach pediatricians and pediatric nurses in geographic areas beyond the coverage of the Company's sales force and pediatricians and pediatric nurses who are not targeted for one-on-one visits. Ascent expects to advertise its products through direct mail and advertisements in speciality pediatric journals.

Because more than 60% of patients are covered by a managed care program, such as a health maintenance organization, preferred provider organization or state Medicaid program, Ascent also is promoting its products directly to managed care providers with the goal of obtaining inclusion of these products on the providers' formularies.

Ascent is seeking to leverage its marketing and sales capabilities by entering into arrangements to promote third party pharmaceutical products to pediatricians. As an example of this strategy, Ascent has entered into a four-year copromotion agreement with Bristol-Myers Squibb pursuant to which Ascent is promoting Bristol-Myers Squibb's Duricef oral suspension product, a cephalosporin antibiotic for the treatment of upper respiratory and urinary tract infections, to pediatricians in the United States. The Company plans to continue to evaluate additional third-party products for copromotion.

Ascent plans to enter into licensing and distribution arrangements for the marketing and sale of its products in international markets to leverage the established international marketing, sales and distribution capabilities of third party collaborators. Ascent plans to enter into similar arrangements with respect to any adult applications of its products.

MANUFACTURING AND DISTRIBUTION

The Company relies upon third parties to manufacture the Company's products for preclinical tests, clinical trials and commercial purposes. Accordingly, the Company does not have any manufacturing facilities and has not sought to employ direct manufacturing personnel. The components of the Company's products generally are available from a variety of commercial suppliers and are inexpensive. The production of most of these

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19 products involves known manufacturing techniques, although the Company has developed certain proprietary manufacturing technologies that it seeks to protect as trade secrets.

Ascent believes that there are a number of third party manufacturers, both in the United States and abroad, with the capability of manufacturing products for the Company. The Company intends to establish supply agreements with manufacturers that comply with the FDA's GMP requirements and other regulatory standards. Certain of the Company's supply arrangements require that Ascent buy all of the Company's requirements of a particular product exclusively from the other party to the contract. Moreover, FDA regulations provide that a manufacturer cannot supply a product to the Company and the Company cannot sell the product unless the manufacturer is qualified (i.e., demonstrates to the FDA that it can manufacture the product in accordance with applicable regulatory standards). For many of its products, Ascent has qualified only one supplier, even though the contractual arrangement with the supplier may permit Ascent to qualify an alternative manufacturer. Any interruption in supply from any of its manufacturers or the inability of these manufacturers to manufacture the Company's products in accordance with GMP could have a material adverse effect on the Company's business, financial condition and operating results.

To date, the Company has entered into several agreements with third parties for the manufacture of the Company's products. In particular, the Company is a party to a supply agreement with Lyne Laboratories, Inc. ("Lyne"), under which Lyne has agreed to manufacture Primsol trimethoprim solution for the Company, and the Company has agreed to purchase all amounts of such product as it may require for sale in the United States from Lyne in accordance with an agreed upon price schedule. The agreement may be terminated by either party on three months' notice any time after October 17, 2004. See "License and Marketing Agreements" for a description of the Company's agreement with Recordati S.A. Chemical and Pharmaceutical Company ("Recordati") relating to the manufacture of Pediavent albuterol controlled-release suspension and "Products and Products under Development -- Feverall Acetaminophen Suppositories" for a description of the Company's arrangements with Upsher-Smith for the manufacture of Feverall acetaminophen rectal suppositories.

In the future, the Company may, if it becomes economically attractive to do so, establish its own manufacturing facilities. In order for the Company to establish a manufacturing facility, the Company would require substantial additional funds and be required to hire and retain significant additional personnel and comply with the extensive GMP regulations of the FDA.

Ascent distributes its products through a third party distribution warehouse. Under this arrangement, the manufacturers of the Company's products ship the products to the distribution warehouse, which performs various functions on behalf of the Company, including order entry, customer service and collection of accounts receivable. The Company may seek to develop the capability to perform some or all of these functions through its own personnel in the future.

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20 COMPETITION

Competition in the pediatric pharmaceutical market is intense. Although the Company believes that no competitor focuses its commercial activities and research and development efforts exclusively on the pediatric pharmaceutical market, several large pharmaceutical companies with significant research, development, marketing and manufacturing operations market pediatric products. These competitors include Glaxo Wellcome Inc., Eli Lilly and Company, the Ortho-McNeil Pharmaceutical Division of Johnson & Johnson Inc., Pfizer Inc., the Ross Laboratories Division of Abbott Laboratories Inc., Schering-Plough Corporation and the Wyeth-Lederle Vaccines and Pediatrics Division of American Home Products, Inc.

Key competitive factors affecting the success of the Company include the efficacy, side effect profile, taste, dosing frequency, method of administration, patent or other proprietary protection, brand name recognition and price of its products. The timing of market introduction of the Company's or competitive products is another important competitive factor. Earlier entrants in the market often obtain and maintain significant market share relative to later entrants. Accordingly, the relative speed with which Ascent can develop products, complete the clinical trials and approval processes and supply commercial quantities of the products to the market is expected to be an important competitive factor. The Company's competitive position will also depend on its ability to attract and retain qualified personnel, to obtain patent protection or otherwise protect the competitive positions of its products and to secure sufficient capital resources for its operations.

Many of Ascent's potential competitors have substantially greater name recognition and greater financial, technical and human resources than Ascent. In addition, many of these competitors have significantly greater experience than the Company in undertaking preclinical testing and human clinical trials of pharmaceutical products and obtaining FDA and other regulatory approvals of products for use in health care. Accordingly, the Company's competitors may succeed in obtaining FDA or other regulatory approvals for products more rapidly than the Company. Furthermore, subject to obtaining required regulatory clearances, Ascent will compete against these larger companies with respect to manufacturing efficiency and marketing capabilities, areas in which Ascent has limited or no experience. Ascent's competitors may introduce competitive pricing pressures that may adversely affect Ascent's sales levels and margins. Moreover, many of these competitors offer well established, broad product lines and services not offered by the Company. Many of the products offered by these competitors have well known brand names that have been promoted over many years.

The Company expects to market many of its product candidates as alternative treatments for pediatric indications for which products with the same active ingredient are well-entrenched in the market. For example, the Company intends to market Primsol trimethoprim solution, a trimethoprim antibiotic, for the treatment of AOM, for which pediatricians often prescribe the well-known combination therapies Bactrim and Septra, which also contain trimethoprim. Similarly, Feverall controlled-release beads would compete against Tylenol liquid for children. The Company's product candidates also will face competition from other products that do not contain the same active ingredient but are used

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21

for the same indication and are well entrenched within the pediatric market. For example, Primsol solution will compete against other antibiotics, including amoxicillin. Moreover, many of the Company's potential products that are reformulations of existing drugs of other manufacturers may have significantly narrower patent or other competitive protection. There can be no assurance that pediatricians, pediatric nurses and third party payors will prefer the Company's products to existing products.

LICENSE AND MARKETING AGREEMENTS

The Company is a party to certain license and other arrangements under which it has obtained rights to manufacture and/or market certain products or product candidates. Set forth below is a summary of those arrangements that the Company believes are material to its business.

The Company is a party to a development and license agreement with Recordati pursuant to which the Company holds a license under certain Recordati patents and patent applications to clinically test, register, market, distribute and sell a controlled-release suspension system formulation of albuterol in the form of coated granules. The license is exclusive in all countries other than Italy and Spain. The Company may sublicense its license rights under this agreement, subject to certain restrictions in certain countries. Ascent and Recordati have agreed to collaborate on the development, clinical testing and regulatory approval of this albuterol product in the United States and in any other country in which the Company elects to pursue the commercial development of such product by providing Recordati notice of such intent within 24 months of filing for regulatory approval in the United States. All license rights with respect to (i) countries in which the Company does not so notify Recordati of its intention to commercially develop such product and (ii) countries in which a joint development committee comprised of two members from each of the Company and Recordati determine that commercial development of the product is not technically feasible, revert to Recordati. Recordati will own any intellectual property resulting from the collaboration other than clinical research data, product applications and regulatory approvals obtained by Ascent, which the Company will own. This agreement has an initial term expiring 15 years from the date of FDA approval of the product and may be extended at the Company's election for an additional five year term. During the term of this agreement, Recordati has agreed to supply such quantities of the product as the Company may require. The Company is required to pay Recordati certain up-front license fees and to purchase the product from Recordati at unit prices based upon net sales in a given country. During the term of this agreement, the Company has agreed not to develop, manufacture or sell other oral liquid controlled-release suspension system formulations of a beta agonist.

The Company is a party to a copromotion agreement with Bristol-Myers Squibb under which the Company has agreed to promote Bristol-Myers Squibb's Duricef oral suspension product to pediatricians in the United States. Under the agreement, the parties have established a sales/marketing committee comprised of members of both the Company and Bristol-Myers Squibb to develop and coordinate the marketing strategy and the promotional plans for the product. As compensation for the Company's copromotional efforts, Bristol-Myers Squibb has agreed to pay the Company a specified percentage of net sales of the

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22 product attributed to pediatricians (as defined in the agreement) on sales above a specified minimum number of prescriptions for the product. In addition, Bristol-Myers Squibb has agreed to reimburse the Company for a specified amount of the Company's marketing costs during each year of the agreement. The term of the agreement expires on February 28, 2002, unless terminated earlier under specified circumstances.

The licenses and other third party product arrangements to which the Company is a party may impose various commercialization, sublicensing, royalty and other payment, insurance and other obligations on the Company. Failure of the Company to comply with these requirements could result in termination of the applicable agreement, which could have a material adverse effect on the Company.

PATENTS, TRADE SECRETS, LICENSES AND TRADEMARKS

The Company's success will depend in part on its ability to develop patentable products and obtain patent or other proprietary rights protection for its products, both in the United States and in other countries. The Company's policy is to file patent applications to protect technology, inventions and improvements that are considered novel and important to the development of its business. The Company also relies upon trade secrets, know-how, continuing technological innovation and licensing opportunities to develop and maintain its competitive position. Ascent also plans to seek three year protection for certain products under the Waxman-Hatch Act from the approval of a possible competitor's ANDA which is based on the Company's clinical trial results as well as trademark protection for its brand names. There can be no assurance, however, that any steps taken by the Company to protect its proprietary position will be effective.

The Company holds 10 issued United States patents, has filed three patent applications and has received a notice of allowance of claims with respect to one of such patent applications. One of the issued patents relates to the Company's formulation of Primsol trimethoprim solution, and five of the issued patents relate to the Company's cromolyn sodium cream product candidate. The claims in the patent application as to which the Company has received a notice of allowance relate to the Company's taste masking technologies. One of the other two patent applications relates to the Company's cromolyn sodium cream product candidate and the third patent application relates to taste masking technologies. Four of the issued patents relate to product development candidates which the Company currently is not planning to pursue. The Company has sought foreign patent protection in other major industrial countries in respect of its most commercially important technologies. All of the Company's issued United States and foreign patents expire from 2002 to 2016, although certain United States patents may be extended for specified periods, and the Company's United States and foreign patents could lapse if certain applicable fees are not paid.

The patent positions of pharmaceutical firms, including Ascent, are generally uncertain and involve complex legal and factual questions. Consequently, even though Ascent currently is prosecuting its patent applications with the United States Patent and Trademark Office and certain foreign patent authorities, the Company does not know whether any of its remaining applications will result in the issuance of any patents or, if any patents are

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23 issued, whether they will provide significant proprietary protection or will be circumvented or invalidated. Since the Company's products and product candidates represent reformulations of off-patent drugs, any patents which cover such products would be use or formulation patents, and the Company's products would therefore be afforded a significantly narrower level of protection than a patent on the active ingredient itself. Since patent applications in the United States are maintained in secrecy until patents issue, and since publication of discoveries in the scientific or patent literature tend to lag behind actual discoveries by several months or years, Ascent cannot be certain that it was the first creator of inventions claimed by pending patent applications or that it was the first to file patent applications for such inventions. Generally, in the United States, the first to invent is entitled to the patent, whereas in the European Economic Community, the first to file is entitled to the patent. Competitors of the Company and other third parties hold issued patents and pending patent applications relating to aspects of the Company's technology, and it is uncertain whether these patents and patent applications will require the Company to alter its products or processes, pay licensing fees or cease activities. See "Governmental Regulation -- FDA Approvals."

Ascent's practice is to require its employees, consultants, outside scientific collaborators and sponsored researchers and other advisors to execute confidentiality and invention assignment agreements upon the commencement of employment or consulting relationships with the Company. These agreements provide that all confidential information developed pursuant to such relationships or made known to the individual by Ascent during the course of the individual's relationship with Ascent is to be kept confidential and not disclosed to third parties, subject to a right to publish certain information in the scientific literature in certain circumstances and subject to other specific exceptions. In the case of employees, the agreements provide that all inventions conceived by the individual relating to the business of the Company shall be the exclusive property of the Company. There can be no assurance, however, that these agreements will provide meaningful protection for the Company's trade secrets or adequate remedies in the event of unauthorized use or disclosure of such information.

Ascent engages in collaborations and sponsored research agreements and enters into preclinical and clinical testing agreements with academic and research institutions to take advantage of their technical expertise and staff and to gain access to clinical evaluation models, patients, and related technology. Ascent may be required to negotiate a license to any developments or results arising out of such collaborations or agreements in order to commercialize products incorporating them. There can be no assurance that the Company will be able successfully to obtain any such license at a reasonable cost or that such developments and results will not be made available to competitors of the Company on an exclusive or nonexclusive basis. See "Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations -- Certain Factors That May Affect Future Results -- Uncertainty Regarding Patents and Proprietary Rights."

Because it believes that promotion of pediatric pharmaceutical products under a brand name can be an important competitive factor, Ascent plans to seek trademark protection for its products, both in the United States and, to the extent the Company deems appropriate, in major foreign countries. To date, Ascent has obtained eight trademark registrations from

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24 the United States Patent and Trademark Office, including for the marks "ASCENT," "PEDIAMIST," "PEDIATEMP," "PEDIAVENT " and "PRIMSOL." The "FEVERALL" trademark of Upsher-Smith was included in the assets that the Company purchased as part of the Company's acquisition of Upsher-Smith's Feverall line of acetaminophen rectal suppositories in July 1997. All other brand names or trademarks appearing in this Annual Report Form on 10-K are the property of their respective owners.

GOVERNMENT REGULATION

The testing, manufacture, labeling, distribution, sale, marketing, promotion and advertising of the Company's products and its ongoing product development activities are subject to extensive and rigorous regulation by governmental authorities in the United States and other countries.

FDA Approval

In the United States, pharmaceutical products intended for therapeutic use in humans are subject to rigorous and extensive FDA regulation before and after approval. The process of completing preclinical studies and clinical trials and obtaining FDA approvals for a new drug can take several years and requires the expenditure of substantial resources. There can be no assurance that any product will receive such approval on a timely basis, if at all. See "Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations -- Certain Factors That May Affect Future Results -- No Assurance of Regulatory Approval; Extensive Government Regulation."

The steps required before a new drug for human use may be marketed in the United States include (i) preclinical tests, (ii) submission to the FDA of an Investigation New Drug ("IND") application, which must become effective before human clinical trials may commence, (iii) adequate and well-controlled human clinical trials to establish the safety and effectiveness of the product, (iv) submission of an NDA to the FDA, which application is not automatically accepted for consideration by the FDA, and (v) FDA approval of the NDA prior to any commercial marketing, sale or shipment of the product. A new drug in generic form for use in humans may be marketed in the United States following FDA approval of an ANDA. ANDA approval requires that if (i) such drug has the same active ingredient, dosage form, route of administration, strength and conditions of use as a "pioneer" drug that was previously approved by the FDA as safe and effective, and (ii) any applicable patents and statutory period of protection under the Waxman-Hatch Act have expired. Through a petition process, the FDA may permit the filing of an ANDA for a generic version of an approved "pioneer" drug with variations in active ingredient, dosage form, route of administration and strength (but not in conditions of use), unless, among other reasons, (i) clinical investigations must be conducted to demonstrate the safety and effectiveness of the drug, (ii) an ANDA would provide inadequate information to permit the approval of the variation or (iii) significant labelling changes would be necessary to address new safety or effectiveness concerns raised by changes in the product.

Preclinical tests include laboratory evaluation of product chemistry and animal studies to gain preliminary information of a product's pharmacology and toxicology and to identify any safety problems that would preclude testing in humans. Preclinical safety tests must be

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25 conducted by laboratories that comply with FDA regulations regarding GLP. The results of the preclinical tests are submitted to the FDA as part of an IND application and are reviewed by the FDA prior to the commencement of human clinical trials. Unless the FDA objects to, or makes comments or raises questions concerning, an IND and places it on clinical hold, the IND will become effective 30 days following its receipt by the FDA and initial clinical studies may begin, although companies often receive FDA comments before beginning such studies. There can be no assurance that submission of an IND to the FDA will result in the IND becoming effective so that clinical trials may commence. See "Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations -- Certain Factors That May Affect Future Results -- Products in Development; Technological Uncertainty."

Clinical trials involve the administration of the investigational new drug to healthy volunteers and to patients under the supervision of a qualified principal investigator. Clinical trials must be conducted in accordance with applicable FDA regulations under protocols that detail, among other things, the objectives of the study, the parameters to be used to monitor safety, and the effectiveness criteria to be evaluated. Each protocol must be submitted to the FDA as part of the IND. Further, each clinical study must be conducted under the auspices of an Institutional Review Board ("IRB"). The IRB will consider, among other things, ethical factors, the safety of human subjects, the possible liability of the institution and the informed consent disclosure which must be made to participants in the clinical trial.

Clinical trials are typically conducted in sequential phases, although the phases may overlap. In Phase I, the investigational new drug usually is administered to healthy human subjects (10 to 50 persons) and is tested for safety (adverse effects), dosimetry, tolerance, metabolism, distribution, excretion and pharmacokinetics (clinical pharmacology). Phase II involves studies in a limited patient population (approximately 10 to 70 persons) to (i) evaluate the effectiveness of the investigational new drug for specific indications, (ii) determine dose response and optimal dosage and (iii) identify possible adverse effects and safety risks. When an investigational new drug is found to have an effect at an optimal dose and to have an acceptable safety profile in Phase II evaluation, Phase III trials are undertaken to further test for safety, further evaluate clinical effectiveness and to obtain additional information for labeling within an expanded patient population at geographically dispersed clinical study sites. There can be no assurance that Phase I, Phase II or Phase III testing will be completed successfully within any specified time period, if at all, with respect to any of the Company's products subject to such testing. Furthermore, the FDA may at any time impose a clinical hold on ongoing clinical trials, or the IRB or the Company may suspend clinical trials at any time if it is felt that the participants are being exposed to an unanticipated or unacceptable health risk. If the FDA imposes a clinical hold, clinical trials may not recommence without prior FDA authorization and then only under the terms authorized by the FDA.

The results of the pharmaceutical development, preclinical studies and clinical studies, the chemistry and manufacturing data, and the proposed labeling, among other things, are submitted to the FDA in the form of an NDA for approval of the marketing and commercial shipment of the product. The FDA may refuse to accept the NDA for filing if administrative

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26

and NDA content criteria are not satisfied, and even after accepting the NDA for review, the FDA may require additional testing or information before approving the NDA. The FDA must deny an NDA if applicable regulatory requirements are not ultimately satisfied. Moreover, if regulatory approval of a product is granted, such approval may be conditioned on post-marketing testing and surveillance to monitor the safety of the product or may entail limitations on the indicated uses for which it may be marketed. Finally, product approvals may be suspended or withdrawn if, among other reasons, compliance with regulatory is not maintained, new information raises safety or effectiveness questions or problems occur following initial marketing.

The Waxman-Hatch Act permits the use of an abbreviated FDA approval procedure by authorizing the filing of an ANDA for any drug product that has the same active ingredient as a drug that was approved by the FDA as safe and effective, subject to certain exclusions (such as drugs that are still protected by patent or market exclusivity). Approval of a pharmaceutical product through an ANDA does not require the conduct of preclinical tests on pharmacology or toxicology or Phase I, II or III clinical trials to prove the safety and effectiveness of such product, but instead is based upon a showing of bioequivalence with the "pioneer" drug and adequate manufacturing. Therefore, compared to an NDA, the filing of an ANDA may result in reduced research and development costs associated with bringing a product to market.

An ANDA can be filed in cases where there is an existing patent on an approved "pioneer" drug. The applicant is obligated to notify the patent holder of the filing of the ANDA, which then starts a 45-day period during which the patent holder can file a patent infringement suit against the applicant if the patent holder believes that its patent would be infringed by the applicant's product. If patent litigation is brought against the applicant, the FDA will still review the ANDA, however, any FDA approval of the ANDA can not become effective until the earlier of (i) a determination that the existing patent is invalid, unenforceable or not infringed, (ii) such litigation has been dismissed or (iii) 30 months after the ANDA filing.

The Waxman-Hatch Act also provides for a period of statutory protection for new drugs which receive NDA (but not ANDA) approval from the FDA. If a new drug receives NDA approval, and the FDA has not previously approved any other new drug containing the same active ingredient, then the Waxman-Hatch Act does not permit an ANDA to be submitted by another company for a generic version of such drug for a period of five years (or four years if an ANDA applicant certifies invalidity or non-infringement of the patent covering such drug) from the date of approval of the NDA. Similarly, if NDA approval is received for a new drug containing an active ingredient that was previously approved by the FDA, and if such NDA approval was dependent upon the submission to the FDA of new clinical investigations (other than bioavailability studies) by the applicant, then the Waxman-Hatch Act prohibits the FDA from making effective the approval of an ANDA for a generic version of such drug by another company for a period of three years from the date of such NDA approval. The statutory protection provided pursuant to the Waxman-Hatch Act will not prevent the filing or approval of an NDA (as opposed to an ANDA) for any drug, including, for example, a drug with the same active ingredient, dosage form, route of administration, strength and conditions of use as a drug protected under the act.

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27 However, in order to obtain an NDA, a competitor would have had to have conducted its own clinical trials. As the Company's products and product candidates are based upon approved compounds for which the FDA has previously granted NDA approval, the Company expects that any of its products which qualify for statutory protection under the Waxman-Hatch Act will be afforded only a three year period of protection.

The Company has completed clinical trials and submitted NDAs with respect to two of its product candidates. No assurance can be given that the Company's clinical trials with respect to any of its product candidates will be completed on a timely basis, if at all, that the clinical trials will demonstrate safety or effectiveness, that the clinical results will be accepted for consideration by the FDA, that the FDA will find the data submitted adequate or that an NDA or ANDA will be ultimately approved. See "Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations -- Certain Factors That May Affect Future Results -- Unproven Safety and Effectiveness of Potential Products; Uncertainties Related to Clinical Trials."

As part of the drug approval process, the FDA must inspect and find that the Company's or its supplier's drug manufacturing facilities comply with GMP before an NDA or an ANDA can be approved by the FDA for marketing in the United States. The FDA will review the manufacturing procedures and inspect the manufacturer's facilities and equipment for compliance with GMP and other requirements. After an NDA is approved, any material change in the manufacturing process, equipment or location would necessitate additional data, then FDA review and approval before marketing.

Certain of the Company's products, such as guaifenisen cough syrup, fall within the FDA's OTC Monograph system, rather than the IND/NDA system, and may be marketed without the Company first obtaining FDA approval of an NDA or ANDA, provided such product complies with the specifications set forth in the OTC Monograph for the applicable product category. OTC drugs must also be manufactured in compliance with GMP, but premarket approval is not required.

In addition, once a product is approved, any changes in manufacturing that have substantial potential to adversely affect the safety or effectiveness of the product, for example, certain changes in the formulation of a drug, will require supplemental approval by the FDA, as may changes in labeling or promotion.

Even after approval, all marketed products and their manufacturers are subject to continual government review. Subsequent discovery of previously unrecognized problems or failure to comply with applicable regulatory requirements could result in, among other things, restrictions on manufacturing or marketing of the product, product recall or withdrawal, fines, seizure of product, or civil or criminal prosecution, as well as withdrawal or suspension of regulatory approvals.

Foreign Regulatory Approval

Whether or not FDA approval has been obtained, approval of a pharmaceutical product by comparable governmental regulatory authorities in foreign countries must be obtained

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28 prior to the commencement of clinical trials and subsequent marketing of such product in such countries. The approval procedure varies from country to country, and the time required may be longer or shorter than that required for FDA approval. Although there are some procedures for unified filing for certain European countries, in general, each country has its own procedures and requirements.

Under the FDA Export Reform and Enhancement Act of 1996, pharmaceutical products generally may be freely exported from the United States before the FDA has approved the product for marketing in the United States for use in investigation in 24 listed countries and for marketing in any country after at least one of the 24 listed countries has approved the product for marketing.

EMPLOYEES

As of December 31, 1997, Ascent had 83 full-time employees. Fourteen of these employees are engaged in product development and quality control, including medical and regulatory affairs, 53 are employed in sales and marketing and 16 are employed in finance, business development and general and administrative activities. Many of the Company's management and professional employees have had prior experience with pharmaceutical, biotechnology or medical products companies. None of the Company's employees is covered by a collective bargaining agreement, and management considers relations with its employees to be good.