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Perrigo’s Adjustable Mylan Defense — Overheard

Perrigo reported second-quarter results on Wednesday. Net income was $56.4 million under generally accepted accounting principles. Net income as adjusted by the company, however, came to a more attractive $320.3 million. The former, unadjusted figure was down 57%, year over year; the latter showed growth of 37%. Noncash charges, such as...


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