Twenty-two profitable biotechs and pharmas lost more than $28 billion in market value between the end of 1Q10, when the U.S. healthcare reform bill was enacted, and May 5, the day after the last of the companies reported the impact of the legislation on their 1Q10 financials as well as its effect on 2010 earnings guidance, as noted below. (A) Market cap the day after the company released its earnings; (B) May 5 was the day after the last company in the table reported earnings, so the market caps do not reflect impact of the market meltdown on Thursday, May 6; Mcap in $M

Company

Mcap post-earnings (A)

Mcap chg since 3/31

% chg since 3/31

1Q10 healthcare reform impact

FY10 healthcare reform impact

Abbott Laboratories (NYSE:ABT)

$79,371

-$1,739

-2%

$0.03 per share charge or $60M reduction as a result of higher Medicaid rebates

Lowered non-GAAP EPS projection to $4.13-$4.18 from $4.20-$4.25