Related Party Transactions	9 Months Ended
Sep. 30, 2011
Related Party Transactions	10. Related Party Transactions Jason Smith is a manager of Rock Castle, a stockholder of the Company through September 2, 2011 (See note 7). Jason Smith is the son of Dennis Smith who is the controlling stockholder of Masters Pharmaceutical, Inc., one of the Company’s principal suppliers. The Company purchased from Masters Pharmaceutical, Inc., $618,768 and $761,539 of supplies, representing approximately 14% and 29% of total purchases during the nine months ended September 30, 2011 and 2010, respectively. The Company purchased from Masters Pharmaceutical, Inc., $0 and $319,566 of supplies, representing approximately 0% and 46% of total purchases during the three months ended September 30, 2011 and 2010, respectively. Accounts payable due to Masters Pharmaceutical, Inc. at September 30, 2011 and December 31, 2010 were $0 and $232,858, respectively. For the nine months ended September 30, 2011 and 2010, sales to Masters Pharmaceuticals were approximately $161,255 (2%) and $448,893 (11%) respectively, of net sales. For the three months ended September 30, 2011 and 2010, sales to Masters Pharmaceuticals were approximately $112,329 (4%) and $23,338 (2%) respectively, of net sales.

Related Party Transactions

9 Months Ended

Sep. 30, 2011

10. Related Party Transactions

Jason Smith is a manager of Rock Castle, a stockholder of the Company through September 2, 2011 (See note 7). Jason Smith is the son of Dennis Smith who is the controlling stockholder of Masters Pharmaceutical, Inc., one of the Company’s principal suppliers. The Company purchased from Masters Pharmaceutical, Inc., $618,768 and $761,539 of supplies, representing approximately 14% and 29% of total purchases during the nine months ended September 30, 2011 and 2010, respectively. The Company purchased from Masters Pharmaceutical, Inc., $0 and $319,566 of supplies, representing approximately 0% and 46% of total purchases during the three months ended September 30, 2011 and 2010, respectively. Accounts payable due to Masters Pharmaceutical, Inc. at September 30, 2011 and December 31, 2010 were $0 and $232,858, respectively.

For the nine months ended September 30, 2011 and 2010, sales to Masters Pharmaceuticals were approximately $161,255 (2%) and $448,893 (11%) respectively, of net sales. For the three months ended September 30, 2011 and 2010, sales to Masters Pharmaceuticals were approximately $112,329 (4%) and $23,338 (2%) respectively, of net sales.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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+ Details