Sale of Product Line and Investment in Affiliate (Tables)

9 Months Ended

Sep. 28, 2013

Sale Of Product Line And Investment In Affiliate

Carrying value determination

	At March 28, 2013
Assets transferred
Trade receivables, less allowance for returns	$	(16,984	)
Inventories		3,467,530
Prepaid expenses and other assets		76,131
Total assets transferred		3,526,677
Liabilities transferred
Accounts payable		368,873
Total liabilities transferred		368,873
Total net assets transferred	$	3,157,804
Initial monetary consideration received
Cash	$	500,000
Non-trade receivable		500,000
Total initial monetary consideration received	$	1,000,000
Carrying Value of Long Term Investment in Affiliate	$	2,157,804

NeutriSci Business information

	June 30, 2013
Sales	$	31,669
Gross profit		12,895
Net loss	$	(165,579	)

Change in Carrying Value and Ownership

Changes in Carrying Value and Ownership Percentage for ChromaDex Corporation
	Carrying Value			Ownership Percentage
At March 28, 2013	$	2,157,804			20.1	%
Company’s share of NeutriSci's loss through June 30, 2013		(33,281	)		-
Proceeds from investment in affiliates		(225,000	)		-
At September 28, 2013	$	1,889,523			20.1	%

Note repayment schedule

Payable on	Amount
December 31, 2013	$	34,125
January 31, 2014		201,375
March 31, 2014		281,275
June 30, 2014		270,850
September 30, 2014		273,775
December 31, 2014		275,025
March 31, 2015		286,200
June 30, 2015		282,150
September 30, 2015		278,100
December 31, 2015		274,050
Total	$	2,456,925