Brusselsspirit, I could be wrong on the price, but the current drug is a generic drug and not marketed. Likely 80% to 90% less than the branded drug with no competitions, which is what ANIP Oral solution Hydrochlorothiazide will be. The $130 price takes this into consideration along with the normally higher cost of solutions over capsules.
Keep in mind the capsule or tablet will be the most prescribed form of the drug. But an oral solution should capture a portion of the market who can't swallow capsules or tablets. It targets people with dysphagia, a high percentage in nursing homes, hospital settings.
It also paves the way for future R&D on oral solution combination drugs involving Hydrochlorothiazide.
The $250 million potential market assumed a 5% market share and does not consider ex-US sales either.
In the end I may be wrong in my assumptions, but I hope this helps you understand my reasoning.
JMHO