Spencer Pharmaceutical Inc. (PINKSHEETS: SPPH) announced today that it has received an all-cash offer from a private equity firm. According to the com

Watson Pharmaceuticals, Inc. earned $0.21 per diluted share on a GAAP basis in the September-ending third quarter of 2010, down approximately 60 percent from $0.54 in the same three months of last year.

The most recent quarter included a nearly $90 million charge related to a legal settlement involving drug pricing. Excluding certain non-cash items in both periods, adjusted earnings per share rose 9 percent, from $0.78 to $0.85.

This post examines Watson's Income Statement for the quarter and compares the entries on each line to our "look-ahead" estimates. Reported earnings were far less than the $0.59 per share we had forecast. Adjusted cash earnings beat our $0.83 estimate by $0.02 per share.

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