Tangible assets, inventory / working capital*

$

(1,344,000

)

Tangible assets, warehouse and manufacturing equipment, net of accumulated depreciation*

(679,327

)

Goodwill

(2,413,814

)

Intangible assets, net of accumulated amortization

(946,996

)

Accrued and incurred expenses related to the transaction and additional working capital*

(2,051,500

)

Consideration received, including cash, debt and equity, net

15,000,000

Total gain recognized

$

7,564,363