Exhibit 99.3

Consolidated Statements of Operations

	Three Months Ended
	Dec 31, 2003			Dec 31, 2002
Sales	$	6,555,800		$	4,656,991
Cost of sales	4,101,477			2,422,147
Gross profit	2,454,323			2,234,844
Operating expenses:
Research and development	785,910			423,549
Write-off of In-Process R&D	2,650,000			0
Selling, general and administrative	1,101,294			536,367
Total operating expenses	4,537,204			959,916
Operating income	(2,082,881		)	1,274,928
Other income (expense):
Interest expense	(38,980		)	(4,978		)
Interest income	3,383			19,480
Other	(6,558		)	(900		)
Total other income (expense)	(42,155		)	13,602
Income before income taxes	(2,125,036		)	1,288,530
Income tax benefit (expense)	946,099			(415,641		)
Net Income	($1,178,937		)	$	872,889
Earnings per share
Basic	($0.22		)	$	0.18
Diluted	($0.22		)	$	0.18
Weighted average shares
Basic	5,461,859			4,726,303
Diluted	5,461,859			4,950,535