Business Segmentation (Tables)

3 Months Ended

Mar. 30, 2013

Business Segmentation Tables

Business Segmentation

Three months ended March 30, 2013	Core Standards, Contract Services and Ingredients segment			Retail Dietary Supplement Products segment (Restated, Note 2)			Scientific and Regulatory Consulting segment			Other			Total (Restated, Note 2)
Gross Sales	$	2,177,355		$	557,111		$	245,786		$	—		$	2,980,252
Discounts and returns		(25,842	)		(617,396	)		(2,448	)		—			(645,686	)
Net sales		2,151,513			(60,285	)		243,338			—			2,334,566
Cost of sales		1,513,983			955			146,788			—			1,661,726
Gross profit (loss)		637,530			(61,240	)		96,550			—			672,840
Operating expenses:
Sales and marketing		596,777			131,159			1,488			—			729,424
General and administrative		—			—			—			1,359,901			1,359,901
Operating expenses		596,777			131,159			1,488			1,359,901			2,089,325
Operating income (loss)	$	40,753		$	(192,399	)	$	95,062		$	(1,359,901	)	$	(1,416,485	)

Three months ended March 31, 2012	Core Standards, Contract Services and Ingredients segment			Retail Dietary Supplement Products segment			Scientific and Regulatory Consulting segment		Other			Total
Gross Sales	$	1,871,718		$	2,179,426		$	—	$	—		$	4,051,144
Promotions, discounts and returns		(16,970	)		(2,249,168	)		—		—			(2,266,138	)
Net sales		1,854,748			(69,742	)		—		—			1,785,006
Cost of sales		1,346,622			1,042,598			—		—			2,389,220
Gross profit (loss)		508,126			(1,112,340	)		—		—			(604,214	)
Operating expenses:
Sales and marketing		474,944			1,383,718			—		—			1,858,662
General and administrative		—			—			—		1,961,912			1,961,912
Operating expenses		474,944			1,383,718			—		1,961,912			3,820,574
Operating income (loss)	$	33,182		$	(2,496,058	)	$	—	$	(1,961,912	)		(4,424,788	)

At March 30, 2013	Core Standards, Contract Services and Ingredients segment		Retail Dietary Supplement Products segment		Scientific and Regulatory Consulting segment		Other (Restated, Note 2)		Total (Restated, Note 2)
Total assets	$	3,218,208	$	—	$	201,898	$	4,404,728	$	7,824,834

At December 29, 2012	Core Standards, Contract Services and Ingredients segment		Retail Dietary Supplement Products segment		Scientific and Regulatory Consulting segment		Other		Total
Total assets	$	3,542,355	$	4,331,866	$	72,573	$	1,087,727	$	9,034,521