Opiant Pharmaceuticals (OPNT) 8-K Regulation FD Disclosure

Exhibit 99.1

	ORIGINALLY ISSUED						PRO-FORMA
	4/30/2017			7/31/2016			4/30/2017			7/31/2016
Current assets
Cash and cash equivalents	$	9,680,454		$	1,481,393		$	9,680,454		$	1,481,393
Accounts receivable		-			312,498			3,750,000			312,498
Prepaid expenses		98,911			62,404			98,911			62,404
Total currents assets	$	9,779,365		$	1,856,295		$	13,529,365		$	1,856,295
Other assets
Computer equipment (net of accumulated amortization of $3,842 at April 30, 2017 and $1,016 at July 31, 2016)		3,695			6,521			3,695			6,521
Patents and patent applications (net of accumulated amortization of $9,417 at April 30, 2017 and $8,388 at Jult 31, 2016)		18,033			19,062			18,033			19,062
Total assets	$	9,801,093		$	1,881,878		$	13,551,093		$	1,881,878
Liabilities
Current liabilities
Accounts payable	$	1,390,780		$	140,584		$	1,718,905		$	140,584
Accrued salaries and wages		1,543,142			3,681,250			1,543,142			3,681,250
Note payable		-			165,000			-			165,000
Deferred revenue		194,800			250,000			194,800			250,000
Total current liabilities	$	3,128,722		$	4,236,834		$	3,456,847		$	4,236,834
Deferred revenue		2,387,084			2,350,000			2,387,084			2,350,000
Total liabilities	$	5,515,806		$	6,586,834		$	5,843,931		$	6,586,834
Stockholder's equity (deficit)
Common stock; par value $.001; 1,000,000,000 shares authorized; 2,020,380 shares issued and outstanding at April 30, 2017 and $1,992,433 shares issued and outstanding at July 31, 2016		2,020			1,992			2,020			1,992
Additional paid-in capital		58,549,055			56,478,394			58,549,055			56,478,394
Accumuated deficit		(54,265,788	)		(61,185,342	)		(50,843,913	)		(61,185,342	)
Total stockholder's equity (deficit)		4,285,287			(4,704,956	)		7,707,162			(4,704,956	)
Total liabilities and stockholder's equity (deficit)	$	9,801,093		$	1,881,878		$	13,551,093		$	1,881,878