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China-Biotics, Inc. Reports Second Quarter 2009 Financial Results
Date:11/11/2008

CHINA-BIOTICS, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Amounts expressed in US Dollars)

September 30, March 31,

2008 2008

ASSETS (unaudited)

Current assets

Cash and cash equivalents $65,633,495 $64,310,448

Accounts receivable 10,447,251 13,214,531

Other receivables 243,497 238,835

Inventories 765,640 408,358

Prepayment 1,828,612 1,806,605

Total current assets $78,918,495 $79,978,777

Property, plant and equipment

and land use right 27,309,641 13,812,749

Total assets $106,228,136 $93,791,526

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities

Accounts payable $3,448,485 $2,786,180

Tax payables 24,094,685 22,317,982

Other payables and accruals 2,127,050 1,792,156

Total current liabilities $29,670,220 $26,896,318

Non-current liabilities

Convertible note, with embedded

derivatives of $5,087,000, net

of discount of $7,341,762 as of

September 30, 2008 $22,745,238 $22,197,635

Interest payable 740,628 302,306

Total non-current liabilities $23,485,866 $22,499,941

Commitments and contingencies

Stockholders' equity:

Common stock (par value of $0.0001,

100,000,000 shares authoriz
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SOURCE China-Biotics, Inc.
Copyright©2008 PR Newswire.
All rights reserved

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