The moves by the nation’s two largest pharmacy benefit managers whacked Valeant shares before the market close, and pushed them 10 percent lower to $99 after hours. After coming under pressure this summer, Valeant’s stock plunged last week after short-seller Citron Research said that the company was using its drug distributor, Philidor Rx, to inflate revenue numbers. Valeant said it properly accounts for sales through its pharmacy partners and only books revenue once one of its medicines reaches a patient.