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Tiens Biotech Group (USA) Reports Fourth Quarter and Twelve-Month Results
Date:3/28/2008

, net 2,603,084 510,183

Long-term prepaid expenses 5,301,847 7,031,348

Loans receivable - related party -- 25,640,000

Acquisition deposit 71,747,182 --

Total other assets 79,652,113 33,181,531

Total assets $ 181,627,637 $ 148,746,998

TIENS BIOTECH GROUP (USA), INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

AS OF DECEMBER 31, 2007 AND DECEMBER 31, 2006

L I A B I L I T I E S A N D S H A R E H O L D E R S' E Q U I T Y

December 31, December 31,

2007 2006

CURRENT LIABILITIES:

Accounts payable $ 4,070,906 $ 4,123,105

Advances from customers - related

parties 1,700,838 1,570,120

Wages and benefits payable 1,250,685 992,068

Other taxes payable 536,819 93,714

Income taxes payable 665,726 876,046

Other payables 1,133,539 500,213

Other payables - related parties 7,938,205 522,105

Dividend payable to minority interest 4,902,629 238,311

Current portion of long-term debt,

related party 2,130,000 2,130,000

Total current liabilities 24,329,347 11,045,682

NON-CURRENT LIABILITIES:

Long term debt, net of current portion,

related party 4,267,742 6,397,742

Other payables-non-current
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SOURCE Tiens Biotech Group (USA), Inc.
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