CONSOLIDATED BALANCE SHEETS Unaudited September 30, 2011 (USD $)	Sep. 30, 2011	Dec. 31, 2010
CURRENT ASSETS
Cash and cash equivalents	$ 1,059,446	$ 3,170,529
Accounts receivable, net	3,125,354	2,949,855
Accounts receivable - related parties, net	8,555,660	7,376,366
Due from related party	689,007	2,100,204
Other receivables	5,560,849	152,337
Inventories, net	2,959,141	2,072,976
Prepaid expenses and other current assets	990,481	957,633
Total current assets	22,939,938	18,779,900
NON-CURRENT ASSETS
Property, plant and equipment, net	2,090,826	2,192,295
Deposit	554,000	554,000
Construction in progress	176,156
Intangible assets	333,871	410,918
Total non-current assets	3,154,853	3,157,213
TOTAL ASSETS	26,094,791	21,937,113
CURRENT LIABILITIES
Loans payable	1,573,589	1,132,469
Accounts payable	3,075,157	1,992,228
Accrued expenses	292,759	346,381
Advances from customers	448,614	286,914
Taxes payable	278,918	365,375
Other payables		61,247
Due to related parties	1,376,678	1,380,628
Total current liabilities	7,045,715	5,565,242
Put option liability	2,400,000	2,400,000
Total liability	9,445,715	7,965,242
COMMITMENT AND CONTINGENCY
STOCKHOLDERS' EQUITY
Preferred Stock, No par value; 10,000,000 authorized, no shares issued and outstanding at September 30, 2011 and December 31, 2010, respectively
Common Stock, $.0005 par value, 150,000,000 authorized, 94,605,475 shares issued and 86,605,475 outstanding at September 30, 2011 and December 31, 2010, respectively	47,302	43,303
Additional paid-in capital	7,870,020	7,474,021
Statutory surplus reserve	802,749	802,749
Deferred compensation		(109,042)
Retained earnings	5,472,439	4,188,519
Accumulated other comprehensive income	1,738,315	1,066,622
Total Linkwell Corporation stockholder's equity	15,930,825	13,466,172
NONCONTROLLING INTEREST	718,251	505,699
TOTAL STOCKHOLDERS' EQUITY	16,649,076	13,971,871
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY	$ 26,094,791	$ 21,937,113