NEW YORK (TheStreet) -- Vivus shares are down 13.3% to $1.50 per share in afternoon trading on Friday after the company announced plans to restructure its business following the release of its second quarter earnings results. The biopharmaceutical company announced that it will reduce its headcount and cut costs with the goal of achieving positive earnings cash flow by the end of next year. These changes were announced after the company reported a second quarter net loss of 19 cents per share, which was narrower than the loss of 25 cents per share it reported last year, and better than the 23 cents per share analysts' expected it to lose this year. Revenue for the quarter rose 5% from the previous year to $23 million, topping analysts' $20 million expectations for the quarter. "The U.S.