As the Food and Drug Administration puts increasing amounts of pressure on pharmaceutical companies to release abuse-resistant varieties of their high-abuse-risk drugs, Acura (OTC:ACUR) has done just that, and shares are soaring as a result. This is Acura's second abuse-resistant drug, but unlike Oxecta -- its version of oxycodone that is resistant to being crushed up and on which the company receives only milestones and royalties -- its new drug, Nexafed, which is an abuse-resistant form of Sudafed that prevents users from synthesizing methamphetamine from the drug, is wholly owned by Acura and should be even bigger for the company than Oxecta. The company is still down 30% from where it was at the beginning of 2012, but it is profitable and has no debt, which makes it an interesting company to keep an eye on.

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