0001144204-13-008541.txt : 20130214 0001144204-13-008541.hdr.sgml : 20130214 20130214093213 ACCESSION NUMBER: 0001144204-13-008541 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20121231 FILED AS OF DATE: 20130214 DATE AS OF CHANGE: 20130214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: China YCT International Group, Inc. CENTRAL INDEX KEY: 0000847464 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 652954561 STATE OF INCORPORATION: FL FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53600 FILM NUMBER: 13606869 BUSINESS ADDRESS: STREET 1: GUCHENG ROAD SICHUI COUNTY STREET 2: SHANDONG PROVINCE CITY: SICHUI STATE: F4 ZIP: 273200 BUSINESS PHONE: 86-537-4268278 MAIL ADDRESS: STREET 1: GUCHENG ROAD SICHUI COUNTY STREET 2: SHANDONG PROVINCE CITY: SICHUI STATE: F4 ZIP: 273200 FORMER COMPANY: FORMER CONFORMED NAME: itLinkz Group, Inc. DATE OF NAME CHANGE: 20070406 FORMER COMPANY: FORMER CONFORMED NAME: MEDICAL TECHNOLOGY & INNOVATIONS INC /FL/ DATE OF NAME CHANGE: 19960118 FORMER COMPANY: FORMER CONFORMED NAME: SOUTHSTAR PRODUCTIONS INC DATE OF NAME CHANGE: 19960118 10-Q 1 v334341_10q.htm FORM 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended December 31, 2012

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______________ to _____________

Commission file number: 0-53600

CHINA YCT INTERNATIONAL GROUP, INC.

(Exact name of registrant as specified in its charter)

Delaware	65-2954561
(State or other jurisdiction of incorporation or	(IRS Employer Identification No.)
organization)

c/o Shandong Spring Pharmaceutical Co., Ltd Economic
Development Zone.	273200
Gucheng Road Sishui County Shandong Province PR China

(Address of principal executive offices)	(Zip Code)

Issuer's telephone number: 406-282-3188

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer Accelerated filer

Non-accelerated filer (Do not check if a smaller reporting company) Smaller reporting company x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes o No x

The number of shares outstanding of the issuer’s common stock on February 11, 2013 was 29,575,523.

CHINA YCT INTERNATIONAL GROUP, INC.

FORM 10-Q

QUARTERLY PERIOD ENDED DECEMBER 30, 2012

INDEX

TABLE OF CONTENTS

		Page

	PART I - FINANCIAL INFORMATION

Item 1:	Financial Statements	3

Item 2:	Management's Discussion and Analysis of Financial Condition and Results of Operations	15

Item 3:	Quantitative and Qualitative Disclosures About Market Risk	22

Item 4:	Controls and Procedures	22

	PART II - OTHER INFORMATION

Item 1:	Legal Proceedings	23

Item 1A:	Risk Factors	23

Item 2:	Unregistered Sales of Equity Securities and Use of Proceeds	23

Item 3:	Defaults Upon Senior Securities	23

Item 4:	Removed and Reserved	23

Item 5:	Other Information	23

Item 6:	Exhibits	23

Item 1. Financial Statement

CHINA YCT INTERNATIONAL GROUP, INC.

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE MONTHS ENDED DECEMBER 31, 2012 AND 2011 (UNAUDITED)

Table of Contents

		Page

Consolidated Balance Sheets as of December 31, 2012 (Unaudited) and March 31, 2012		4

Consolidated Statements of Income for the three and nine months ended December 31, 2012 and 2011 (Unaudited)		5

Condensed Consolidated Statements of Stockholders' Equity for the three and nine months Ended December 31, 2012 (Unaudited) and March 31, 2012		6

Consolidated Statements of Cash Flows for the nine months Ended December 31, 2012 and 2011 (Unaudited)		7

Notes to Consolidated Financial Statement		8-16

CHINA YCT INTERNATIONAL GROUP, INC.

CONDENSED CONSOLIDATED BALANCE SHEET

			UNIT: USD$
	December 31, 2012		March 31, 2012
	(Unaudited)
Assets
Current assets:
Cash and cash equivalent	$	27,314,507	$	22,146,240
Accounts receivable		-		115,938
Prepaid accounts		20,916		20,887
Inventory		2,561,052		1,978,488
Total current assets		29,896,475		24,261,553
Plant, property and equipment, net		9,495,483		9,663,338
Construction in progress		220,291		219,983
Intangible assets, net		17,927,772		18,863,510
Total assets		57,540,021		53,008,384

Liabilities and Stockholders’ Equity (Deficit)
Liabilities:
Current liabilities:
Tax payable		424,872		1,018,543
Other payable		2,042,279		4,766,952
Total current liabilities		2,467,151		5,785,495
Derivative liabilities		-		5,531,892
Total liabilities		2,467,151		11,317,387

Stockholders’ Equity
Preferred stock, par value $500.00 per share; 45 shares authorized and issued at September 30, 2012 and March 31, 2012		22,500		22,500
Common stock, par value $0.001 per share; 100,000,000 shares authorized, 29,575,523 shares issued and outstanding at December 31, 2012; and 73,780,610 shares issued and outstanding at March 31, 2012, respectively		29,575		73,780
Additional paid-in capital		4,180,183		36,879,643
Statutory reserve		956,633		956,633
Retained earnings		46,237,617		417,285
Accumulated other comprehensive income		3,646,362		3,341,156
Total stockholders’ equity		55,072,870		41,690,997
Total liabilities and stockholders’ equity	$	57,540,021	$	53,008,384

CHINA YCT INTERNATIONAL GROUP, INC.
CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS
(UNAUDITED)

UNIT: USD$

	FOR THE THREE MONTHS ENDED					FOR THE NINE MONTHS ENDED
	December 31, 2012		December 31, 2011			December 31, 2012		December 31, 2011

Sales Revenue	$	6,922,363	$	10,112,489		$	23,521,007	$	26,477,760
Cost of Goods Sold		3,450,065		4,712,730			11,367,854		11,894,299
Gross Profit		3,472,298		5,399,759			12,153,153		14,583,461
Selling Expenses		552,318		713,694			2,216,642		2,505,249
G&A Expense		1,184,227		1,570,674			2,387,125		4,028,897
R&D Expenses		723,790		183,693			1,272,490		577,514
Total expense		2,460,335		2,468,061			5,876,257		7,111,660
Income from operation		1,011,963		2,931,698			6,276,896		7,471,801
Interest income (Expense)		23,346		65,818			82,138		209,953
Other income (Expense)		3,872,370		(3,319,135	)		8,297,884		(3,319,135	)
Profit before tax		4,907,679		(321,619	)		14,656,918		4,362,619
Income tax		258,827		1,112,777			1,585,251		2,283,837
Net income		4,648,852		(1,434,396	)		13,071,667		2,078,782
Other comprehensive income
Foreign currency translation adjustment		474,863		(1,724	)		305,206		847,925
Comprehensive income	$	5,123,715	$	(1,436,120	)	$	13,376,873	$	2,926,707
Basic and diluted income per common share
Basic and Diluted		0.11		0.00			0.22		0.03

Weighted average number of common shares outstanding
Basic and Diluted		43,029,245		73,780,610			60,029,581		73,780,610

CHINA YCT INTERNATIONAL GROUP, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY

UNIT: USD$

	Preferred Stock Series A				Common shares						Additional			Statutory		Accumulated			Retained
	Shares		Amount		Shares			Amount			paid-in capital			Reserve		OCI			Earnings		Total
Balance - March 31, 2012		45	$	22,500		73,780,610		$	73,780		$	36,879,643		$	956,633		3,341,156		$	417,285	$	41,690,997
Issuance of common shares to independent directors						50,000			50			4,950										5,000
Net income for the year																				2,252,710		2,252,710
Foreign currency translation adjustment																	(40,878	)				(40,878	)

Balance - June 30, 2012		45	$	22,500		73,830,610		$	73,830		$	36,884,593		$	956,633		3,300,278		$	2,669,995	$	43,907,829
Net income for the year																				6,170,105		6,170,105
Foreign currency translation adjustment																	(128,779	)				(128,779	)

Balance - September 30, 2012		45	$	22,500		73,830,610		$	73,830		$	36,884,593		$	956,633	$	3,171,499		$	8,840,100	$	49,949,155
Cancellation of issued stock for return of patent						(44,255,087	)		(44,255	)		(32,704,410	)							32,746,665		-
Net income for the year																				4,648,852		(3,649,032	)
Foreign currency translation adjustment																	474,863					474,863

Balance - December 31, 2012		45	$	22,500		29,575,523		$	29,575		$	4,180,183		$	956,633	$	3,646,363		$	46,237,617	$	55,072,870

CHINA YCT INTERNATIONAL GROUP, INC.
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOW
(Unaudited)

UNIT: USD$

	NINE MONTHS ENDED
	December 31, 2012			December 31, 2011
Cash Flows From Operating Activities:
Net income	$	13,071,667		$	2,078,782
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		1,225,386			3,693,018
Common stock cancellation pursuant to the Termination Agreement		(2,765,993	)		-
Unrealized gain on fair value of derivative		(5,531,892	)		-
Issue of common shares as compensation		5,000			-
Changes in operating assets and liabilities:
Inventory		(582,564	)		(2,424,798	)
Accounts receivable		115,938			-
Taxes payable		(593,671	)		(248,678	)
Accrued expenses and other payables		41,319			7,620,588
Net cash provided by (used in) operating activities		4,985,291			10,718,912
Cash flows from investing activities:
Addition to plant and equipment		(73,502	)		(14,704,423	)
Prepayment/(deposit) to Jining Tianruitong for purchase of patents		-			15,534,631
Net cash provided by (used in) investing activities		(73,502	)		830,208
Effect of exchange rate changes on cash and cash equivalents		256,578			847,926
Net increase (decrease) in cash and cash equivalents		5,168,267			12,397,046
Cash and cash equivalents at beginning of period		22,146,240			6,046,804
Cash and cash equivalents at ending of period		27,314,507		$	18,443,850
Supplemental disclosures of cash flow information:
Cash paid during the periods for:
Interest	$	82,138.00			-
Income taxes	$	2,178,922		$	2,178,687
Non-cash financing activities:
Stock issued for services		50,000
Stock cancelled for return of patent		44,255,087			-

NOTE 1 - ORGANIZATION AND PRINCIPAL ACTIVITIES

China YCT International Group, Inc. (“China YCT”) was incorporated in the State of Florida, in the United States of America (the “USA”) in January 1989, and reincorporated in the State of Delaware on April 4, 2007. China YCT principally operates through directly owned subsidiaries: Landway Nano Bio-Tech, Inc. (100% owned), incorporated in Delaware, and Shandong Spring Pharmaceutical Co., Ltd. (“Shandong Spring”), (100% owned), incorporated in the People’s Republic of China (“PRC”). China YCT International Group, Inc. and its subsidiaries are collectively referred to as the “Company.”

China YCT, through its wholly owned subsidiary, Shandong Spring, is engaged in the business of developing, manufacturing and selling its own medicine from gingko extract, and other dietary supplement products in the P.R. China.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The consolidated financial statements of the Company are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).

Principles of consolidation

The consolidated financial statements include the financial statements of China YCT, Landway Nano and its wholly owned subsidiary, Shandong Spring. All inter-company transactions and balances are eliminated in consolidation.

Use of estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant accounting estimates reflected in the Company’s consolidated financial statements include: the valuation of inventory, and estimated useful lives and impairment of property and equipment and intangible assets.

Cash and cash equivalents

For the purposes of the statement of cash flow, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Inventory

Inventory is primarily composed of raw materials and packing materials for manufacturing, work in process, and finished goods. Inventories are valued at the lower of cost or market with cost determined on a weighted average basis. Management compares the cost of inventory with the market value and an allowance is made to write down the inventory to market value, if lower than cost.

Property and equipment

Property and equipment are stated at cost. The cost of an asset is comprised of its purchase price and any direct attributable costs of bring the asset to its present working condition and locations for its intended use. Depreciation is calculated using the straight-like method over the following useful lives:

Building	30-35 years

Machinery, equipment and automobiles	7-15 years

Furniture and fixtures	7-10 years

Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized.

Intangible Assets

(i)

Land Use Rights:

All land in the PRC is owned by the government and cannot be sold to any individual or company. However, the government may grant a “land use right” for occupying, developing and using land. The Company records land use rights obtained as intangible assets at cost, which is amortized evenly over the grant period of 50 years.

(ii)

Patents:

In March 2010, the Company purchased one patent from Shandong YCT Corp. The patent is the Company’s exclusive right to use an aglycone type and purification method of biotransformation in the gingko product manufacturing process for a period of 20 years from the patent application date. The patent was recorded at cost when purchased, and is being amortized over the shorter of its remaining legal life, 16.5 years, or its useful life, on a straight-line basis.

In October 2011, two patents were transferred to the Company based on a purchase agreement signed with Jining Tianruitong Technology development Company, Limited on October 26, 2010; which are “Treatment to ischemic encephalopathy and its preparation method” (ZL200510045001.9) and “Chinese herbal medicine compound to treat renal insufficiency and its preparation” (ZL200710013301.8). The patents were recorded at cost when purchased, and are being amortized over the shorter of the remaining legal lives, 13.75 years and 14.95 years, respectively; or their useful lives, on a straight-line basis.

Revenue recognition

The Company’s revenue recognition policies are in compliance with Staff Accounting Bulletin (“SAB”) 104, included in the Codification as ASC 605, Revenue Recognition. Sales revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are recorded as customer deposits.

Impairment of long-lived assets

The Company reviews and evaluates the net carrying value of its long-lived assets at least annually, or upon the occurrence of other events or changes in circumstances that indicate that the related carrying amounts may not be recoverable. Per ASC 360-10-35-21, a long-lived asset (asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. Per ASC 360-10-35-17, an impairment loss shall be recognized only if the carrying amount of the long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group).

Income taxes

The Company accounts for income tax under the asset and liability method as stipulated by ASC 740 formerly Statement of Financial Accounting Standards (”SFAS”) No. 109, “ Accounting for Income Taxes ”, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of the events that have been included in the financial statements or tax returns. Deferred Income taxes are recognized for all significant temporary differences between tax and financial statements bases of assets and liabilities. Valuation allowances are established against net deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized. The Company did not recognize any deferred tax amount at December 31, 2012 and March 31, 2012.

China YCT International, Inc. is a holding company of Shandong Spring Pharmaceutical Co., Ltd and does not have any operating activities. Although the contract for the acquisition of the US patent acquired in February 2011 from LY Research Corp. was executed by the holding company, in substance, the patent was acquired by the Company’s operating entity in China. Therefore, the patent related income or expense does not result in any US income tax liabilities.

Value-added tax

Sales revenue represents the invoiced value of goods, net of a Value-Added Tax (“VAT”). All of the Company’s products that are sold in the PRC are subject to a Chinese value-added tax at a rate of 17% of the gross sales price. This VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing their finished product.

The Company recorded net VAT Payable in amount of $369,944 and $225,223 as of December 31, 2012 and March 31, 2012, respectively.

Research and development

Research and development costs relate to the Company’s developing its intellectual property. Research and development costs are expensed as incurred. The costs of material and equipment that are acquired or constructed for research and development activities and have alternative future uses are classified as plant and equipment and are depreciated over their estimated useful lives.

The research and development expense for the three months ended December 31, 2012 and 2011 was $723,790 and $183,693, respectively.

The research and development expense for the nine months ended December 31, 2012 and 2011 was $1,272,490 and $577,514, respectively.

Advertising costs

Advertising costs for newspaper and television are expensed as incurred.

The Company incurred advertising costs of $158,750 and $157,712 for the three months ended December 31, 2012 and 2011, respectively.

The Company incurred advertising costs of $759,866 and $390,452 for the nine months ended December 31, 2012 and 2011, respectively.

Mailing and handling costs

The Company accounts for mailing and handling fees in accordance with the FASB ASC 605-45 (Emerging Issues Task Force ( EITF ) Issue No . 00-10 , Accounting for Shipping and Handling Fees and Costs ). The Company includes shipping and handling fees billed to customers in net revenues. Amounts incurred by the Company for freight are included in cost of goods sold.

For the three months ended December 31, 2012 and 2011, the Company incurred $218,820 and $1,475 mailing and handling costs, respectively.

For the nine months ended December 31, 2012 and 2011, the Company incurred $765,413 and $662,629 mailing and handling costs, respectively.

Stock Based Compensation

The Company measures compensation expense for its non-employee stock-based compensation under FASB ASC 718. The fair value of the stock issued is used to measure the transaction, as this is more reliable than the fair value of the services received. Fair value is measured as the value of the Company’s common stock on the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete. The fair value of the equity instrument is charged directly to compensation expense.

Net income (loss) per share (“EPS”)

Basic EPS excludes dilution and is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock (convertible preferred stock, forward contracts, warrants to purchase common stock, contingently issuable shares, common stock options and warrants and their equivalents using the treasury stock method) were exercised or converted into common stock.

There are nil and 31,610,679 common stock equivalents available for dilution purposes as of December 31, 2012 and 2011, respectively.

Risks and uncertainties

The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in the North America and Western Europe. The risks include political, economic and legal, and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Fair Value of Financial Instruments

For certain of the Company’s financial instruments, including cash and cash equivalents, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities.

As of December 31, 2012, the Company did not identify any financial instruments that are required to be presented on the balance sheet at fair value other than those whose carrying amounts approximate fair value due to their short maturities.

Foreign currency translation

The accounts of the Company’s Chinese subsidiary are maintained in the RMB and the accounts related to the U.S. parent company are maintained in the USD. The accounts of the Chinese subsidiary were translated into USD in accordance with Accounting Standards Codification (“ASC”) Topic 830 “Foreign Currency Matters,” with the RMB as the functional currency for the Chinese subsidiary. According to Topic 830, all assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’ equity is translated at historical rates and statement of income items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, “Comprehensive Income.” Gains and losses resulting from the translations of foreign currency transactions and balances are reflected in the statements of income.

Translation adjustments resulting from this process amounted to $3,646,363 and $3,341,156 as of December 31, 2012 and March 31, 2012, respectively.

The following exchange rates were adopted to translate the amounts from RMB into United States dollars (“USD$”) for the respective periods:

	December 31, 2012		March 31, 2012		December 31, 2011
Quarter End RMB Exchange Rate (RMB/USD$)		6.2855		6.2943		6.3009
Quarterly Average RMB Exchange Rate (RMB/USD$)		6.2992		6.3933		6.3403

Recent accounting pronouncements

In July 2012, FASB issued an amendment to the FASB Codification Topic 350 – Testing Indefinite-Lived Intangible Assets for Impairment. The objective of the amendments in this Update is to reduce the cost and complexity of performing an impairment test for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance among long-lived asset categories. The amendments permit an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles – Goodwill and Other – General Intangibles Other than Goodwill. The more likely-than-not threshold is defined as having a likelihood of more than 50 percent. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company decided to adopt the amendment for the year starting with April 1, 2013. The Company does not expect the adoption of this pronouncement to have a significant impact on its financial condition or results of operations.

NOTE 3 – PREPAID ACCOUNTS

The prepaid account is a prepayment to Shandong YCT for purchase of its health products. The amount is $20,916 and $20,887 as of December 31, 2012 and March 31, 2012, respectively.

NOTE 4 - INVENTORY

Inventory consists of finished goods, work-in-process, and raw materials. No allowance for inventory was made for the three months and nine months ended December 31, 2012 and 2011. The components of inventories were as follows:

	Period Ended
	December 31, 2012		March 31, 2012
Raw materials	$	1,112,873	$	272,873
Work-in-progress		668,309		414,390
Finished goods		779,870		1,291,225
Total Inventories	$	2,561,052	$	1,978,488

NOTE 5 – PLANT, PROPERTY AND EQUIPMENT, NET

The components of property and equipment were as follows:

	Period Ended
	December 31, 2012			March 31, 2012
Machinery & Equipment	$	617,363		$	538,461
Furniture & Fixture		164,767			164,536
Building		10,123,714			10,109,560
Subtotal		10,905,844			10,812,557
Less: Accumulated Depreciation		(1,410,361	)		(1,149,219	)
Total plant, property and equipment, net	$	9,495,483		$	9,663,338

The depreciation expense for the three months ended December 31, 2012 and 2011 was $84,813 and $27,885, respectively.

The depreciation expense for the nine months ended December 31, 2012 and 2011 was $261,143 and $155,283, respectively.

NOTE 6 – CONSTRUCTION IN PROGRESS

Construction in progress represents direct costs of construction or acquisition and design fees incurred for the Company’s new plant and equipment. Capitalization of these costs ceases and the construction in progress is transferred to plant and equipment when substantially all the activities necessary to prepare the assets for their intended use are completed. No depreciation is made until construction is completed and put into use.

NOTE 7 - MAJOR CUSTOMER AND VENDOR

In the three and nine months ended December 31, 2012, the Company mainly sold products to individual retail customers through nine major distributors.

For the three months ended December 31, 2012, the purchases from four major vendors was $1,802,900, representing 80% of the Company’s total purchases for the quarter.

For the nine months ended December 31, 2012, the purchases from four major vendors was $9,445,424, representing 75% of the Company’s total purchases for the period.

NOTE 8 - INTANGIBLE ASSETS, NET

The intangible assets of the Company consist of land use right and purchased patents.

Net land use right and purchased patents were as follows:

	Amortization	As of
	Period	December 31, 2012			March 31, 2012
Land use right	50 years	$	1,614,510		$	1,612,252
Less: Accumulated amortization			(202,597	)		(178,052	)
Land use right, net			1,411,913			1,434,200
Patent 1	16.5 years		7,318,430			7,308,199
Patent (non-US No. ZL200510045001.9)	13.75 years		9,863,973			9,850,182
Patent (non-US No. ZL200710013301.8)	14.95 years		1,590,963			1,588,739
Less: Accumulated amortization			(2,257,508	)		(1,317,810	))
Patents, net		$	16,515,858		$	17,429,310

The amortization expense of land use right for the three months ended December 31, 2012 and 2011 was $9,831 and $9,439, respectively. The amortization expense of patents for the three months ended December 31, 2012 and 2011 was $330,933 and $1,419,727, respectively.

The amortization expense of land use right for the nine months ended December 31, 2012 and 2011 was $24,545 and $29,856, respectively. The amortization expense of patents for the nine months ended December 31, 2012 and 2011 was $939,698 and $3,315,517, respectively.

NOTE 9 - TAX PAYABLE

Tax payable as of December 31, 2012 and March 31, 2012 were as follows:

	As of
	December 31, 2012		March 31, 2012

Corporate Income Tax	$	25,502	$	774,423
Value-Added Tax		369,944		225,223
Other Tax & Fees		29,426		18,897

Total Tax Payable	$	424,872	$	1,018,543

NOTE 10 - INCOME TAXES

Shandong Spring Pharmaceutical Co., Ltd. is subject to the Enterprise income tax (“EIT”) at a statutory rate of 25%.

The expense associated with the recognition of a contingent obligation under ASC 480-10-25-8, is not tax deductible in China. Per ASC 740-10-25-3A, “An excess of the amount for financial reporting over the tax basis of an investment in a foreign subsidiary or a foreign corporate joint venture that is essentially permanent in duration. ” Therefore, the tax difference in the amount of $1,382,973 ($5,531,892 x 25% tax rate) caused by expense recognized on our book but not in the Chinese tax purpose at March 31, 2012 will be a permanent difference.

On February 28, 2011, the Company purchased a patent (the “US Patent”) pursuant to the terms of a purchase agreement with L.Y. Research Corp., a New Jersey corporation (“LY Research”), which purchase agreement was amended and restated on August 15, 2011 and amended on October 21, 2011 (the “Purchase Agreement), On October 29, 2012, due to the fact that the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into a termination agreement to formally terminate the Purchase Agreement, and return the US Patent and the shares to LY Research and the Company, respectively. Prior to termination of the purchase agreement, the Company had conducted an impairment analysis with respect to the US Patent and concluded that an impairment was warranted. The loss from impairment of the US patent is not tax deductible in China. Therefore, the tax difference in the amount of $7,920,122 ($31,680,487 x 25%) caused by loss recognized on our book but not for the Chinese tax purpose at March 31, 2012 was a permanent difference. However, upon the return of the US Patent back to LY Research, the permanent tax differences associated with the recognition of the contingent obligation and the loss from impairment were reversed and there was no permanent tax difference at December 31, 2012.

For the three months ended December 31, 2012 and 2011, Shandong Spring Pharmaceutical Co., Ltd. recorded income tax provisions of $258,827 and $1,112,777, respectively.

For the nine months ended December 31, 2012 and 2011, Shandong Spring Pharmaceutical Co., Ltd. recorded income tax provisions of $1,585,251 and $2,283,837, respectively.

NOTE 11 – OTHER LIABILITY

On February 28, 2011, the Company entered into the Purchase Agreement. Pursuant to the terms of the Purchase Agreement, the Company acquired a patent (the “LY Patent”) from L.Y. (HK) Biotech Limited, a wholly owned company by L.Y. Research Corp., in exchange for 44,254,952 shares of the Company’s common stock at inception date. In addition, there were two contingent considerations of a total of 31,610,544 shares to be issued upon the occurrences of some pre-determined events. The first contingent consideration of 11,063,968 shares was required to be issued upon the Company’s stock being listed on OTCBB or OTCQB.

Because the obligation to issue additional shares to LY Research was contingent upon the occurrence of certain predetermined events, the liability was to be recognized when the contingencies were resolved. On September 9, 2011, LY Research became entitled to the issuance of 11,063,968 shares of common stock upon the occurrence of the quotation of the Company’s common stock on the OTCQB. Therefore, the liability to issue 11,063,968 shares of common stock should be recorded for the quarter ended September 30, 2011 and forward.

The amount of the liability is calculated by multiplying the 11,063,968 shares of stock by the quoted average stock price on September 9, 2011. The stock price per share on September 9, 2011 was $0.25. The calculation of the liability to issue 11,063,968 shares of the common stock is as followed:

Other Liability $2,765,992 = 11,063,968 shares x $0.25

We recognized $2,765,992 as an “Other Liability” and an addition to the US patent, for the quarter ended September 30, 2011 and forward. As of March 31, 2012, the Patent was written-off due to impairment.

As of October 21, 2012, because the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into a termination agreement on October 29, 2012 to formally terminate the Purchase Agreement, and return the Patent and the shares to LY Research and the Company, respectively. As a result, the “Other Liability” of $2,765,992 was reversed as of December 31, 2012.

NOTE 12 – DERIVATIVE LIABILITY AND UNREALIZED GAIN

On February 28, 2011, the Company entered into the Purchase Agreement with LY Research; and the Purchase Agreement was amended and restated on August 15, 2011. Pursuant to the terms of the Purchase Agreement, the Company acquired the LY Patent from L.Y. (HK) Biotech Limited, a wholly owned company by L.Y. Research corp., in exchange for 44,254,952 shares of common stock at the acquisition date. In addition, 11,063,968 shares of common stock will be issued to the seller upon the occurrence of the quotation of the Company’s common stock on the OTCQB or OTCBB; and 20,546,711 shares will be issued to the seller upon the receipt by the Company of a minimum of $20,000,000 in gross proceeds from a debt or equity financing, or a series of debt and/or equity financings (the “Financing”); or upon the quotation of its common stock on NASDAQ or a major stock exchange located outside of the United States (collectively, “Events”). On September 9, 2011, the Company’s stock became quoted at OTCQB; therefore, 11,063,968 shares of common stock became issuable.

As of October 21, 2011, the Purchase Agreement was further amended to state that if either of the Events should not occur within one year from October 21, 2011; the shares issued pursuant to the Purchase Agreement shall be returned to the Company and the LY Patent shall be returned to LY Research and the Purchase Agreement, as amended, shall be cancelled and of no further force or effect. Because the Company is required to acquire the issued shares by returning the US patent if the predetermined financing event is not met, the term meets the definition under the ASC 480-10-25-8, “Obligations to Repurchase Issuer’s Equity Shares by Transferring Assets”. Per ASC 480-10-25-8, the obligation to repurchase an issuer’s own shares by transferring asset should be recognized as a liability at inception.

In addition, because the acquisition was not a certain future event as of October 21, 2011 and forwards, the Company considers the contingent obligation to repurchase its own shares as a written put option. Per ASC 480-10-30-7, all financial instruments, recognized under the guidance in Section 480-10-25, other than certain physically settled forward purchase contracts, shall be measured initially at fair value.

The fair value of the obligation on October 21, 2011 should be the market price of the shares that the company is obligated to repurchase if the financing is failing and weighted by the probability of the Company failing to meet the financing target of $20,000,000 or achieving the listing on NASDAQ or a major foreign stock exchange. On October 21, 2011, the company had issued and was obligated to issue 55,318,920 common shares to Dr. Liu. Therefore, the number of potential shares needed to repurchase was 55,318,920 on October 21, 2011.

Determination of the market price of the shares:

Per ASC 820-10-20 “Readily Determinable Fair Value”, “ The fair value of an equity security is readily determinable if sales prices or bid-and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by Pink Sheets LLC. Restricted stock meets that definition if the restriction terminates within one year. ” Because the sales price of the company’s common stock shares was currently available in the over-the-counter market, the fair value of the company’s stock is readily determinable and is the sales price of the stock on October 21, 2011. Because the company’s common stock was not traded on October 21, 2011, the closest quotations were the prices on October 23, 2011, which was $0.40/share; therefore, the fair values per share for were $0.40 for October 21, 2011. As of September 30, 2012, the most recent quoted CYIG stock price was $0.02 (at September 28, 2012).

Determination of the probability of the Company failing to meet the predetermined event:

The Company determined that on October 21, 2011, the chance that the final contingency would not be met, thereby triggering our obligation to repurchase those shares, was around 15% based on the reasons described in its amended 10Q for the quarter ended December 31, 2011. Therefore, the Company recognized $3,319,135 as a derivative liability as of December 31, 2011.

However, as of March 31, 2012, the Company was informed by its placement agent that it was highly unlikely to achieve the $20M financing by October 21, 2012. Therefore, the Company reassessed the probability of failing to achieve the financing target by October 21, 2012 to be 100% as of March 31, 2012 and forwards.

The fair value of the derivative obligation was calculated as follows:

$1,106,378 = 55,318,920 x $0.02/share x 100% at September 30, 2012, and

$5,531,892 = 55,318,920 x $0.10/share x 100% at March 31, 2012.

The fair value of the derivative obligation was decreased by $4,425,514 at September 30, 2012 as a result of the CYIG stock price change. The decrease was recognized as unrealized gain reflecting a non-cash adjustment for changes in fair value of the Company’s derivative liability.

On October 29, 2012, because the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into the Termination Agreement to formally terminate the Purchase Agreement, and return the Patent and the shares to LY Research and the Company, respectively. As a result, the derivative obligation and the unrealized gain were reversed by the carrying amount of $1,106,378 and $4,425,514, respectively.

NOTE 13 - STOCKHOLDERS’ EQUITY

Stock Issued to Independent Directors

The total amount of the compensation in the form of issuing shares of common stock to the independent directors was $50 and $22,222 for the periods ended December 31, 2012 and March 31, 2012, respectively.

Stock Cancelled for Return of Patent

On February 28, 2011, the Company issued 44,254,952 shares of common stock, as a partial of total considerations to acquire a U.S. patent No. 6,475,531 B1 titled “Safe Botanical Drug for Treatment and Prevention of Influenza and Increasing Immune Function” from L.Y. Research Corp., a New Jersey Corporation. The shares of the common stock were valued at the average closing market price on February 28, 2011 in the amount of $32,748,665.

On October 29, 2012, because the conditions set in the Purchase Agreement with L.Y. Research Corp. were not fulfilled, the Company and LY Research entered into a termination agreement to formally terminate the Purchase Agreement, and returned the patent and the shares to LY Research and the Company, respectively. Subsequently, the Company cancelled the returned shares of the Company’s common stock. As a result of this cancellation, “Additional paid-in capital” and “Retained earnings” decreased by $32,704,410 and $32,748,664, respectively.

Statutory Reserve

Subsidiaries incorporated in China are required to make appropriations to reserve funds, based on after-tax net income determined in accordance with generally accepted accounting principles of the People’s Republic of China (“PRC GAAP”). Effective January 1, 2006, the Company is only required to contribute to one statutory reserve fund at 10% of net income after tax per annum, and any contributions are not to exceed 50% of the respective companies’ registered capital.

As of December 31, 2012, the Company appropriated $956,633 to the statutory reserve.

Item 2. Management’s Discussion and Analysis of Financial Condition and Result of Operations

You should read the following discussion together with our consolidated financial statements and the related notes included elsewhere in this Form 10-Q and our audited financial statements included in our Annual Report on Form 10-K. This discussion contains forward-looking statements. These forward-looking statements are based on information available at the time the statements are made and/or management’s belief as of that time with respect to future events and involve risks and uncertainties that could cause actual results and outcomes to be materially different. Important factors that could cause such differences include but are not limited to: competitive factors, general economic conditions, customer relations, relationships with vendors, the interest rate environment, governmental regulation and supervision, seasonality, distribution networks, product introductions and acceptance, technological change, changes in industry practices, onetime events and other factors described herein and in other filings made by the company with the Securities and Exchange Commission. While we may elect to update forward-looking statements at some point in the future, we specifically disclaim any obligation to do so, and therefore, you should not rely on these forward-looking statements as representing our views as of any date subsequent to the date this Form 10-Q is filed with the Securities and Exchange Commission.

Overview

China YCT International Group, Inc. (“CYIG”) was incorporated in the State of Florida in January 1989, and reincorporated in the State of Delaware on April 4, 2007. China YCT principally operates through two of its wholly-owned subsidiaries: Landway Nano Bio-Tech, Inc., incorporated in Delaware, and Shandong Spring Pharmaceutical Co., Ltd. (“Shandong Spring”), incorporated in the People’s Republic of China (the “PRC”). China YCT International Group, Inc. and its subsidiaries are collectively referred to as the “Company” or CYIG. CYIG, through its wholly-owned subsidiary, Shandong Spring, is engaged in the business of developing, manufacturing and marketing gingko and distributing other dietary supplement products in the PRC.

Recent Event

On February 28, 2011, the Company entered into a purchase agreement with L.Y. Research Corp., a New Jersey corporation (“LY Research”); and the purchase agreement was amended and restated on August 15, 2011 (the “Purchase Agreement”). Pursuant to the terms of the Purchase Agreement, the Company acquired a patent (the “LY Patent”) from L.Y. (HK) Biotech Limited, a wholly owned company by L.Y. Research corp., in exchange for 44,254,952 shares of common stock at the acquisition date. In addition, 11,063,968 shares of common stock will be issued to the seller upon the occurrence of the quotation of the Company’s common stock on the OTCQB or OTCBB; and 20,546,711 shares will be issued to the seller upon the receipt by the Company of a minimum of $20,000,000 in gross proceeds from a debt or equity financing, or a series of debt and/or equity financings (the “Financing”); or upon the quotation of its common stock on NASDAQ or a major stock exchange located outside of the United States (collectively, “Events”). On September 9, 2011, the Company’s stock became quoted at OTCQB; therefore, 11,063,968 shares of common stock became issuable.

On October 29, 2012, because the Events set in the Purchase Agreement were not fulfilled, the Company and L.Y. Research entered into a termination agreement to formally terminate the Purchase Agreement, and return the Patent and the shares to L.Y. Research and the Company, respectively (“Termination Agreement”). The returned shares were subsequently cancelled.

Results of Operations – for the Three Months ended December 31, 2012 and 2011:

The following table sets forth information from our statements of operations for the three months ended December 31, 2012 and 2011, in dollars:

	Three Months Ended
	December 31						$			%
	2012			2011			Change			Change
Revenues		6,922,363			10,112,489			(3,190,126	)		-31.5	%

Cost of Sales		(3,450,065	)		(4,712,730	)		1,262,665			-26.8	%

Gross Profit		3,472,298			5,399,759			(1,927,461	)		-35.7	%

Operating Expenses		(2,460,335	)		(2,468,061	)		7,726			-0.3	%

Operating Income		1,011,963			2,931,698			(1,919,735	)		-65.5	%

Interest Income, net		23,346			65,818			(42,472	)		-64.5	%

Other Income (Expense)		3,872,370			(3,319,135	)		7,191,505			-216.7	%

Income Tax Provision		(258,827	)		(1,112,777	)		853,950			-76.7	%

Net Income		4,648,852			(1,434,396	)		6,083,248			-424.1	%

Comprehensive Income (Loss)		5,123,715			(1,436,120	)		6,559,835			-456.8	%

Net sales

During the three months ended December 31, 2012, we had net sales of $6,922,363, as compared with net sales of $10,112,489 for the same period in 2011, a decrease of $3,190,126, or 31.5%. The decrease was primarily due to the recent market concerns over the toxic capsules used in health products in China. Although we conducted independent quality check and our capsules do not have any quality issue, our sales of encapsulated Huoliyuan and healthcare supplements were adversely affected.

We entered into a purchase and sale contract with Shandong Yong Chun Tang (“Shandong YCT”) on December 26, 2006 (the “Purchase and Sale Contract”), which sets forth the wholesale price that we pay to Shandong YCT for distributing their products. On February 9, 2010, we renewed the Purchase and Sale Contract with Shandong YCT for a term of five years ending on February 28, 2015. Pursuant to the renewed contract, we can purchase 10 types of health care supplement products from Shandong YCT on a fixed price, which were selected according to their sales volume and profit margin. For the three months ended December 31, 2012, 38.1% of our revenue was from the sale of the health care supplement products, compared to 33.6% in the same period in 2011.

Since September 2009, we started to engage in the production and distribution of our own non-prescription drug, Huoliyuan Capsule, which is patented in China, and developed distribution channels for the drug. Our sales have increased since September 2009 as a result of the establishment of our manufacturing and distribution channels of Huoliyuan Capsule. Since July 2010, the Company changed from being solely a distributor of Shandong YCT to both a manufacturer and distributor of our own products, the Huoliyuan Capsules. As a result, we obtained new customers and expanded our sales of Huoliyuan Capsules. The Huoliyuan Capsule product accounted for 59.6% of our revenue for the three months ended December 31, 2012, compared to 61.2% for the same period in 2011.

The following table presents the breakdown of revenues by product mix:

	Three Months Ended December 31, 2012		Three Months Ended December 31, 2011
			2011		Change			2012
Sales from:
Health care supplements		2,634,748		3,398,462		(763,714	)		-22.5	%
Drugs		4,124,795		6,192,876		(2,068,081	)		-33.4	%
Others		162,821		521,151		(358,330	)		-68.8	%
Total		6,922,363		10,112,489		(3,190,126	)		-31.5	%

Cost of Sales

Our costs of revenue were comprised primarily of the cost of finished goods we purchased from Shandong YCT, the manufacturing cost of Huoliyuan Capsules, and the raw materials we purchased from third party vendors. During the three months ended December 31, 2012, we had cost of sales of $3,450,065 as compared with cost of sales of $4,712,730 during the same period in 2011, a decrease of approximately $1,262,665, or 26.8%. The percentage of the costs of sales to total revenues increased to 49.8% from 46.6% as compared to the same period in 2011, primarily due to an increase in the market price of raw materials.

Gross Profit

As a result of the changes in sales and costs, gross profit during the three months ended December 31, 2012 was $3,472,298, a decrease of $1,927,461 or 35.7% as compared to the same period in the previous year. Our gross margin decreased to 50.2% during the three months ended December 31, 2012 from 53.4% during the three months ended December 31, 2011.

The following table sets forth a breakdown of our gross profits of different products during the three months ended December 31, 2012 and 2011:

	Three Months Ended Dec 31, 2012			Three Months Ended Dec 31, 2011			Change in $			Variance
Health care supplements		1,415,724			1,842,896			(427,172	)		-23.2	%
Margin (%)		53.7	%		54.2	%
Drugs		1,968,013			3,169,387			(1,201,374	)		-37.9	%
Margin (%)		47.7	%		51.2	%
Others		88,561			387,476			(298,915	)		-77.1	%
Total		3,472,298			5,399,759			(1,927,461	)		-35.7	%

Selling Expenses

Our selling expenses decreased by $161,376 or 22.6% to $552,318 for the three months ended December 31, 2012, from $713,694 for the same period of 2011. As a percentage of sales, selling expenses increased to 8.0% for the three months ended December 31, 2012 from 7.1% for the same period in 2011. The increase of selling expenses as a percentage of sales was primarily due to increase in advertising and promotion expenses related to marketing and promotional activities in our Huoliyuan Capsule markets.

General and Administrative Expenses

Our general and administrative expenses were $1,184,227 during the three months ended December 31, 2012, compared with $1,570,674 during the three months ended December 31, 2011, a decrease of $386,447 or approximately 24.6%. The decrease in general and administrative expenses was principally due to the amortization expense accrued for the acquired US Patent (U.S. No. 6,475,531 B1) in 2011. During the three months ended December 31, 2011, the amortization expense of this patent was $935,517. The US patent was written-off as of March 31, 2012 due to impairment and returned pursuant to the Termination Agreement entered on October 29, 2012. Therefore, no such amortization expense occurred for the three months ended December 31, 2012. The decrease was reduced by other additional expenses. During the three months ended December 31, 2012, the General and Administration Expenses include additional training expenses of $317,501 for adopting the new GMP (Good Manufacturing Practice) Standards and additional retirement plan expenses of $283,452.

Research and Development Expenses

Research and development expenses were $723,790 during the three months ended December 31, 2012 compared with $183,693 during the three months ended December 31, 2011, an increase of $540,097 or 294.0%, reflecting the increased expenses related to investments in developing technologies and products that can be utilized to refine and extract the beneficial compounds from plants, primarily gingko.

Interest Income (Expense), Net

Interest income was $23,346 for the three months ended December 31, 2012, decreased by $42,472 or 64.5%, compared to the three months ended December 31, 2011. There were favorable interest arrangements offered by our banks for the three months ended December 31, 2011. However, these arrangements were no longer available for the three months ended December 31, 2012. There was no interest expense as we did not have outstanding loans from banks or other parties.

Other Income (Expense)

Pursuant to the Termination Agreement, derivative and other liabilities were reversed with other income of $8,297,884 recognized in the three months ended December 31, 2012. The income was decreased by the reversing of unrealized gain on derivative in the amount of $4,425,514. For the three months ended December 31, 2011, other expense included the adjustment on derivative in the amount of $3,319,135.

Income Tax

Income tax was $258,827 during the three months ended December 31, 2012, as compared to $1,112,777 for the same period in 2011, a decrease of $853,950 or approximately 76.7%. The decrease was primarily due to the decreased taxable income (excluding other expenses related to the derivative) during the three months ended December 31, 2012.

Net Income

As a result of the above factors, we had a net income of $4,648,852 during the three months ended December 31, 2012, compared with a net loss of $1,434,396 during the three months ended December 31, 2011.

Other Comprehensive Income

As a result of the currency translation adjustment, we had other comprehensive income of $474,863 during the quarter ended December 31, 2012, compared with other comprehensive loss of $1,724 during the quarter ended December 31, 2011 due to exchange rate fluctuations from Chinese RMB, the functional currency used in our Chinese subsidiary, to US dollar, our reporting currency.

Results of Operations – for the Nine Months ended December 31, 2012 and 2011:

The following table sets forth information from our statements of operations for the nine months ended December 31, 2012 and 2011, in dollars:

	Nine Months Ended
	December 31						$			%
	2012			2011			Change			Change
Revenues		23,521,007			26,477,760			(2,956,753	)		-11.2	%

Cost of Sales		(11,367,854	)		(11,894,299	)		526,445			-4.4	%

Gross Profit		12,153,153			14,583,461			(2,430,308	)		-16.7	%

Operating Expenses		(5,876,257	)		(7,111,660	)		1,235,403			-17.4	%

Operating Income		6,276,896			7,471,801			(1,194,905	)		-16.0	%

Interest Income, net		82,138			209,953			(127,815	)		-60.9	%

Other Income (Expense)		8,297,884			(3,319,135	)		11,617,019			350.0	%

Income Tax Provision		(1,585,251	)		(2,283,837	)		698,586			-30.6	%

Net Income		13,071,667			2,078,782			10,992,885			528.8	%

Comprehensive Income (Loss)		13,376,873			2,926,707			10,450,166			357.1	%

Net sales

During the nine months ended December 31, 2012, we had net sales of $23,521,007, as compared with net sales of $26,477,760 during the same period in 2011, a decrease of $2,956,753 or 11.2%. The decrease was primarily due to the recent market concerns over the toxic capsules used in health products in China. Although we conducted an independent quality check and our capsules do not have any adverse quality issue, our sales of encapsulated Huoliyuan and healthcare supplements were adversely affected.

For the nine months ended December 31, 2012, 33.8% of our revenue was from the sale of the 10 products distributed for Shandong YCT, compared to 34.9% in the nine months ended December 31, 2011. The Huoliyuan Capsule products accounted for 61.4% of our revenue for the nine months ended December 31, 2012, compared to 59.0% for the same period in 2011.

The following table presents the breakdown of revenues by product mix:

	Three Months Ended
	Dec 31, 2012		Dec 31, 2011		Change in $			Change in %
Sales from:
Health care supplements		7,940,511		9,249,105		(1,308,594	)		-14.1	%
Drugs		14,444,389		15,615,134		(1,170,745	)		-7.5	%
Others		1,136,108		1,613,521		(477,413	)		-29.6	%
Total		23,521,007		26,477,760		(2,956,753	)		-11.2	%

Cost of Sales and Gross Margin

During the nine months ended September 30, 2012, we had cost of sales of $11,367,854, as compared with cost of sales of $11,894,299 during the same period in 2011, a decrease of approximately $526,445, or 4.4%, reflecting the decrease in net sales and the increase in raw material price.

The gross profit declined to $12,153,153 for the nine months ended December 31, 2012, or a 16.7% decrease compared with $14,583,461 during the same period in 2011 as a result of the increase in raw material price. Our gross margin decreased to 51.7% during the nine months ended December 31, 2012 from 55.1% during the nine months ended December 31, 2011. The percentage of our cost of sales over the sales of distributing Shandong YCT products increased to 46.3% for the nine months ended December 31, 2012 from 45.8% for the same period in previous year. The percentage of our cost of sales over the sales for Huoliyuan Capsules was up to 52.3% for the nine months ended December 31, 2012 from 48.8% for the same period in 2011 because of raw material cost increase. In addition, beginning with the fiscal year of 2011, we obtained new contracts from external customers to process and package their semi-finished products. The gross margin from sales of these products were relatively high, approximately 69.4% for the nine months ended December 31, 2012.

Selling Expenses

Our selling expenses decreased by $288,607, or 11.5%, to $2,216,642 for the nine months ended December 31, 2012, from $2,505,249 for the same period in 2011. As a percentage of sales, selling expenses decreased slightly from 9.5% for the nine months ended December 31, 2011 to 9.4% for the same period of 2012.

General and Administrative Expenses

Our general and administrative expenses were $2,387,125 during the nine months ended December 31, 2012, compared with $4,028,897 during the nine months ended December 31, 2011, a decrease of $1,641,772 or approximately 40.8%. The decrease in general and administrative expenses was principally due to the amortization expense recorded for the acquired US Patent (U.S. No. 6,475,531 B1) in 2011. During the nine months ended December 31, 2011, the amortization expense of this patent was $2,898,608. The US Patent was written-off as of March 31, 2012 due to impairment. Therefore, there was no amortization for the nine months ended December 31, 2012.

Research and Development Expenses

Research and development expenses were $1,272,490 during the nine months ended December 31, 2012 compared with $577,514 during the nine months ended December 31, 2011, an increase of $694,976, or 120.3%, reflecting the increased expenses related to investments in developing new technologies and products that can be utilized to refine and extract the beneficial components from plants, primarily gingko.

Interest Income

Interest income was $82,138 for the nine months ended December 31, 2012, decreased by $127,815 or 60.9%, compared to $209,953 for the nine months ended December 31, 2011. There were favorable interest arrangements offered by our banks for the nine months ended December 31, 2011. However, these arrangements were no longer available for 2012.

Other Expense

Pursuant to the Termination Agreement, derivative and other liabilities were reversed, with other income of $8,297,884 recognized for the nine months ended December 31, 2012. For the nine months ended December 31, 2011, other expense included the adjustment on derivative in the amount of $3,319,135.

Income Tax

Income tax was $1,585,251 during the nine months ended December 31, 2012, as compared to $2,283,837 for the same period of 2011, a decrease of $698,586, or approximately 30.6%. The decrease was primarily due to decreased taxable income (excluding other expense related to derivative) during the nine months ended December 31, 2012.

Net Income

As a result of the factors described above, we generated net income of $13,071,667 during the nine months ended December 31, 2012, as compared with net income of $2,078,782 during the nine months ended December 31, 2011.

Other Comprehensive Income

As a result of a currency translation adjustment, other comprehensive income was $305,206 during the nine months ended December 31, 2012, compared with other comprehensive income of $847,925 during the nine months ended December 31, 2011; which is mainly attributable to the exchange rate fluctuations from Chinese RMB, the functional currency used in our Chinese subsidiary, to US dollar, our reporting currency.

Liquidity and Capital Resources

Our principal source of liquidity was generated from our operations during the nine months ended December 31, 2012. As of December 31, 2012, we had $27,429,324 in working capital, an increase of $8,953,266, or 48%, as compared to $18,476,058 in working capital at March 31, 2012. The increase was due in part to our reduction of the level of inventory by consuming existing raw materials and decreasing purchases. The decrease in tax payable also contributed to the increase in working capital.

Based on our current operating plan, we believe that existing cash and cash equivalents balances, and the funds to be generated by operations will be sufficient to meet our working capital and capital requirements for our current operations for at least the next 12 months. Our operations produced positive cash flow of $4,985,291 during the nine months ended December 31, 2012. We did not have accounts receivable outstanding as of December 31, 2012 as there were no products shipped where payments have not been rendered We expect our marketing activities to continue to help generate positive cash flow. The operations of our own manufacturing since fiscal year 2010 has put some pressure on our cash flow. We may be required to seek additional capital and reduce certain spending as needed on an on-going basis. There can be no assurance that the additional financing will be available on acceptable terms.

The following table sets forth a summary of our cash flows for the period as indicated:

	Nine months ended
	Dec 31, 2012			Dec 31, 2011		Change in $			%
Net cash provided by operating activities	$	4,985,291		$	10,718,912		(5,733,721	)		-53.5	%
Net cash provided by (used in) investing activities	$	(73,502	)	$	830,208		(903,710	)		-108.9	%
Net cash provided by financing activities	$	-		$	-		-			-
Effect of exchange rate change on cash and cash equivalents	$	256,578		$	847,926		(591,348	)		-69.7	%
Net increase in cash and cash equivalents	$	5,168,267		$	12,397,046		(7,228,779	)		-58.3	%
Cash and cash equivalents, beginning balance	$	22,146,240		$	6,046,804		16,099,436			266.2	%
Cash and cash equivalents, ending balance	$	27,314,507		$	18,443,850		8,870,657			48.1	%

Operating Activities

For the nine months ended December 31, 2012, net cash provided by operating activities was $4,985,291, compared to $10,718,912 for the same period in 2011. The primary reason for the change was mainly the result of the increased net income, off-set by the non-cash items and the decrease in tax and other payables.

Investing Activities

Net cash used in investing activities was $73,502 for the nine months ended December 31, 2012 as compared to cash provided by investing activities of $830,208 for the nine months ended December 31, 2011 as we received a refund of $15.5M from Jining Tianruitong Technology Development Limited Company, the owner of the patents, during the nine months ended December 31, 2011.

Financing Activities

There were no financing activities for the nine months ended December 31, 2012 and 2011.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on their financial condition or results of operations.

Critical Accounting Policies

This section should be read together with the Summary of Significant Accounting Policies included as Note 2 to the consolidated financial statements included in our Annual Report on Form 10-K for the year ended March 31, 2012 and our Quarterly Report on Form 10-Q for the period ended December 31, 2012 filed with the SEC.

We prepare our financial statements in conformity with U.S. GAAP, which requires us to make estimates and assumptions that affect our reporting of, among other things, assets and liabilities, contingent liabilities and revenues and expenses. We continually evaluate these estimates and assumptions based on the most recently available information, our own historical experiences and other factors that we believe to be relevant under the circumstances. Since our financial reporting process inherently relies on the use of estimates and assumptions, our actual results could differ from our expectations. This is especially true with some accounting policies that require higher degrees of judgment than others in their application. We consider the policies discussed below to be critical to an understanding of our audited and unaudited consolidated financial statements because they involve the greatest reliance on our management’s judgment.

Principles of consolidation

The consolidated financial statements for the nine months ended December 31, 2012 and 2011 include the accounts of China YCT International Group, Inc and Shandong Spring Pharmaceutical Company. Our consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). All significant inter-company balances and transactions are eliminated in consolidation.

Revenue recognition

Our revenue recognition policies are in compliance with Staff Accounting Bulletin (“SAB”) 104, included in the Codification as ASC 605, Revenue Recognition. Sales revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are recorded as customer deposits.

Inventories

Stock Based Compensation

Recent Accounting Pronouncements

Item 3. Quantitative and Qualitative Disclosures about Market Risk

A smaller reporting company is not required to provide the information required by this Item.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures.

The term “disclosure controls and procedures” (defined in SEC Rule 13a-15(e)) refers to the controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files under the Securities Exchange Act of 1934 (the “Exchange Act”) is recorded, processed, summarized and reported within required time periods. The Company’s management, with the participation of the Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures as of the end of the period covered by this quarterly report on Form 10-Q (the “Evaluation Date”). Based on that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of the Evaluation Date, such controls and procedures were effective.

Changes in internal controls.

The term “internal control over financial reporting” (defined in SEC Rule 13a-15(f)) refers to the process of a company that is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. The Company’s management, with the participation of the Chief Executive Officer and Chief Financial Officer, has evaluated any changes in the Company’s internal control over financial reporting that occurred during the quarter ended December 31, 2012, and they have concluded that there was no change to the Company’s internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

PART II. OTHER INFORMATION

Item 1. Legal Proceedings

There are no material pending legal proceedings to which the Company is a party.

Item 1A. Risk Factors

A smaller reporting company is not required to provide the information required by this Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None

Item 3. Defaults Upon Senior Securities.

None

Item 4. Removed and Reserved

Item 5. Other Information

None

Item 6. Exhibits

10.1	Termination Agreement, dated as of October 29, 2012, by China YCT International Group, Inc. and L.Y. Research Corporation, filed as an exhibit to the Company’s Current Report on Form 8-K on January 16, 2013
31.1	Rule 13a-14(a)/ 15d-14(a) Certification of Chief Executive Officer
31.2	Rule 13a-14(a)/ 15d-14(a) Certification of Chief Financial Officer
32.1	Section 1350 Certification of Chief Executive Officer
32.2	Section 1350 Certification of Chief Financial Officer

XBRL Exhibit

101.INS XBRL Instance Document.

101.SCH XBRL Taxonomy Extension Schema Document.

101.CALXBRL Taxonomy Extension Calculation Linkbase Document.

101.DEF XBRL Taxonomy Extension Definition Linkbase Document.

101.LAB XBRL Taxonomy Extension Label Linkbase Document.

101.PRE XBRL Taxonomy Extension Presentation Linkbase Document.

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the Registrant has caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

CHINA YCT INTERNATIONAL GROUP, LTD.

Date: February 13, 2013
/s/ Yan Tinghe
Yan Tinghe Chief Executive Officer
(Principal Executive Officer)

/s/ Li Chuanmin
Li Chuanmin Chief Financial Officer
(Principal Financial Officer)

EX-31.1 2 v334341_ex31-1.htm EXHIBIT 31.1

EXHIBIT 31.1: Rule 13a-14(a) Certification

I, Yan Tinghe, certify that:

1. I have reviewed this quarterly report on Form 10-Q of China YCT International Group, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a. designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 13, 2013

	By:	/s/ Yan Tinghe
		Yan Tinghe, Chief Executive Officer

EX-31.2 3 v334341_ex31-2.htm EXHIBIT 31.2

EXHIBIT 31.2: Rule 13a-14(a) Certification

I, Li Chuanmin, certify that:

1. I have reviewed this quarterly report on Form 10-Q of China YCT International Group, Inc.;

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February13 , 2013	By:	/s/ Li Chuanmin
		Li Chuanmin, Chief Financial Officer

EX-32 4 v334341_ex32.htm EXHIBIT 32

EXHIBIT 32: Rule 13a-14(b) Certification

In connection with the Quarterly Report of China YCT International Group, Inc. (the “Company”) on Form 10-Q for the period ending December 31, 2012 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), each of the undersigned, in the capacities and on the dates indicated below, hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

February 13, 2013	By: /s/ Yan Tinghe
	Yan Tinghe, Chief Executive Officer

February13, 2013	By: /s/ Li Chuanmin
	Li Chuanmin, Chief Financial Officer

A signed original of this written statement required by Section 906 has been provided to China YCT International Group, Inc. and will be retained by China YCT International Group, Inc. and furnished to the Securities and Exchange Commission or its staff upon request

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<div>NOTE 1 - ORGANIZATION AND PRINCIPAL ACTIVITIES China YCT International Group, Inc. (“China YCT”) was incorporated in the State of Florida, in the United States of America (the “USA”) in January 1989, and reincorporated in the State of Delaware on April 4, 2007.   China YCT principally operates through directly owned subsidiaries: Landway Nano Bio-Tech, Inc. (100% owned), incorporated in Delaware, and Shandong Spring Pharmaceutical Co., Ltd. (“Shandong Spring”), (100% owned), incorporated in the People’s Republic of China (“PRC”). China YCT International Group, Inc. and its subsidiaries are collectively referred to as the “Company.” <div style="text-align: justify; margin: 0pt 0px; font: 10pt times new roman, times, serif;">China YCT, through its wholly owned subsidiary, Shandong Spring, is engaged in the business of developing, manufacturing and selling its own medicine from gingko extract, and other dietary supplement products in the P.R. China.</div></div>

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The consolidated financial statements of the Company are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Principles of consolidation The consolidated financial statements include the financial statements of China YCT, Landway Nano and its wholly owned subsidiary, Shandong Spring.  All inter-company transactions and balances are eliminated in consolidation. Use of estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant accounting estimates reflected in the Company’s consolidated financial statements include: the valuation of inventory, and estimated useful lives and impairment of property and equipment and intangible assets. Cash and cash equivalents For the purposes of the statement of cash flow, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Inventory Inventory is primarily composed of raw materials and packing materials for manufacturing, work in process, and finished goods. Inventories are valued at the lower of cost or market with cost determined on a weighted average basis. Management compares the cost of inventory with the market value and an allowance is made to write down the inventory to market value, if lower than cost. Property and equipment Property and equipment are stated at cost. The cost of an asset is comprised of its purchase price and any direct attributable costs of bring the asset to its present working condition and locations for its intended use. Depreciation is calculated using the straight-like method over the following useful lives: <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="padding-left: 1in; width: 60%;">Building</td><td style="width: 40%;">30-35 years</td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;"> </td><td> </td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;">Machinery, equipment and automobiles</td><td>7-15 years</td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;"> </td><td> </td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;">Furniture and fixtures</td><td>7-10 years</td></tr></table> Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized. <div style="margin: 0pt 0px; font: 10pt times new roman, times, serif;">Intangible Assets</div> <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="text-align: right; font-style: italic; width: 9%;">(i)  </td><td style="text-align: justify; font-style: italic; width: 91%;">Land Use Rights:</td></tr></table> All land in the PRC is owned by the government and cannot be sold to any individual or company.  However, the government may grant a “land use right” for occupying, developing and using land. The Company records land use rights obtained as intangible assets at cost, which is amortized evenly over the grant period of 50 years. <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="text-align: right; font-style: italic; width: 9%;">(ii)  </td><td style="text-align: justify; font-style: italic; width: 91%;">Patents:</td></tr></table> In March 2010, the Company purchased one patent from Shandong YCT Corp.  The patent is the Company’s exclusive right to use an aglycone type and purification method of biotransformation in the gingko product manufacturing process for a period of 20 years from the patent application date.  The patent was recorded at cost when purchased, and is being amortized over the shorter of its remaining legal life, 16.5 years, or its useful life, on a straight-line basis. In October 2011, two patents were transferred to the Company based on a purchase agreement signed with Jining Tianruitong Technology development Company, Limited on October 26, 2010; which are “Treatment to ischemic encephalopathy and its preparation method” (ZL200510045001.9) and “Chinese herbal medicine compound to treat renal insufficiency and its preparation” (ZL200710013301.8). The patents were recorded at cost when purchased, and are being amortized over the shorter of the remaining legal lives, 13.75 years and 14.95 years, respectively; or their useful lives, on a straight-line basis. Revenue recognition The Company’s revenue recognition policies are in compliance with Staff Accounting Bulletin (“SAB”) 104, included in the Codification as ASC 605, Revenue Recognition. Sales revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are recorded as customer deposits. Impairment of long-lived assets The Company reviews and evaluates the net carrying value of its long-lived assets at least annually, or upon the occurrence of other events or changes in circumstances that indicate that the related carrying amounts may not be recoverable. Per ASC 360-10-35-21, a long-lived asset (asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. Per ASC 360-10-35-17, an impairment loss shall be recognized only if the carrying amount of the long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). Income taxes The Company accounts for income tax under the asset and liability method as stipulated by ASC 740 formerly Statement of Financial Accounting Standards (”SFAS”) No. 109, “ Accounting for Income Taxes ”, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of the events that have been included in the financial statements or tax returns. Deferred Income taxes are recognized for all significant temporary differences between tax and financial statements bases of assets and liabilities. Valuation allowances are established against net deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized. The Company did not recognize any deferred tax amount at December 31, 2012 and March 31, 2012. China YCT International, Inc. is a holding company of Shandong Spring Pharmaceutical Co., Ltd and does not have any operating activities. Although the contract for the acquisition of the US patent acquired in February 2011 from LY Research Corp. was executed by the holding company, in substance, the patent was acquired by the Company’s operating entity in China. Therefore, the patent related income or expense does not result in any US income tax liabilities. Value-added tax Sales revenue represents the invoiced value of goods, net of a Value-Added Tax (“VAT”). All of the Company’s products that are sold in the PRC are subject to a Chinese value-added tax at a rate of 17% of the gross sales price. This VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing their finished product. The Company recorded net VAT Payable in amount of $369,944 and $225,223 as of December 31, 2012 and March 31, 2012, respectively. Research and development Research and development costs relate to the Company’s developing its intellectual property. Research and development costs are expensed as incurred. The costs of material and equipment that are acquired or constructed for research and development activities and have alternative future uses are classified as plant and equipment and are depreciated over their estimated useful lives. The research and development expense for the three months ended December 31, 2012 and 2011 was $723,790 and $183,693, respectively. The research and development expense for the nine months ended December 31, 2012 and 2011 was $1,272,490 and $577,514, respectively. Advertising costs Advertising costs for newspaper and television are expensed as incurred. The Company incurred advertising costs of $158,750 and $157,712 for the three months ended December 31, 2012 and 2011, respectively. The Company incurred advertising costs of $759,866 and $390,452 for the nine months ended December 31, 2012 and 2011, respectively. Mailing and handling costs The Company accounts for mailing and handling fees in accordance with the FASB ASC 605-45 (Emerging Issues Task Force ( EITF ) Issue No . 00-10 , Accounting for Shipping and Handling Fees and Costs ). The Company includes shipping and handling fees billed to customers in net revenues. Amounts incurred by the Company for freight are included in cost of goods sold. For the three months ended December 31, 2012 and 2011, the Company incurred $218,820 and $1,475 mailing and handling costs, respectively. For the nine months ended December 31, 2012 and 2011, the Company incurred $765,413 and $662,629 mailing and handling costs, respectively. Stock Based Compensation The Company measures compensation expense for its non-employee stock-based compensation under FASB ASC 718.  The fair value of the stock issued is used to measure the transaction, as this is more reliable than the fair value of the services received. Fair value is measured as the value of the Company’s common stock on the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete. The fair value of the equity instrument is charged directly to compensation expense. Net income (loss) per share (“EPS”) Basic EPS excludes dilution and is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock (convertible preferred stock, forward contracts, warrants to purchase common stock, contingently issuable shares, common stock options and warrants and their equivalents using the treasury stock method) were exercised or converted into common stock. There are nil and 31,610,679 common stock equivalents available for dilution purposes as of December 31, 2012 and 2011, respectively. <div style="margin: 0pt 0px; font: 10pt times new roman, times, serif;">Risks and uncertainties</div> The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in the North America and Western Europe. The risks include political, economic and legal, and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash and cash equivalents, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. As of December 31, 2012, the Company did not identify any financial instruments that are required to be presented on the balance sheet at fair value other than those whose carrying amounts approximate fair value due to their short maturities. Foreign currency translation The accounts of the Company’s Chinese subsidiary are maintained in the RMB and the accounts related to the U.S. parent company are maintained in the USD. The accounts of the Chinese subsidiary were translated into USD in accordance with Accounting Standards Codification (“ASC”) Topic 830 “Foreign Currency Matters,” with the RMB as the functional currency for the Chinese subsidiary. According to Topic 830, all assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’ equity is translated at historical rates and statement of income items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, “Comprehensive Income.” Gains and losses resulting from the translations of foreign currency transactions and balances are reflected in the statements of income. Translation adjustments resulting from this process amounted to $3,646,363 and $3,341,156 as of December 31, 2012 and March 31, 2012, respectively. The following exchange rates were adopted to translate the amounts from RMB into United States dollars (“USD$”) for the respective periods: <table style="width: 93%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2011</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; width: 61%;">Quarter End RMB Exchange Rate (RMB/USD$)</td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.2855</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.2943</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.3009</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Quarterly Average RMB Exchange Rate (RMB/USD$)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.2992</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.3933</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.3403</td><td style="text-align: left;"> </td></tr></table> Recent accounting pronouncements In July 2012, FASB issued an amendment to the FASB Codification Topic 350 – Testing Indefinite-Lived Intangible Assets for Impairment. The objective of the amendments in this Update is to reduce the cost and complexity of performing an impairment test for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance among long-lived asset categories. The amendments permit an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles – Goodwill and Other – General Intangibles Other than Goodwill. The more likely-than-not threshold is defined as having a likelihood of more than 50 percent. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company decided to adopt the amendment for the year starting with April 1, 2013. The Company does not expect the adoption of this pronouncement to have a significant impact on its financial condition or results of operations.

NOTE 3 – PREPAID ACCOUNTS The prepaid account is a prepayment to Shandong YCT for purchase of its health products. The amount is $20,916 and $20,887 as of December 31, 2012 and March 31, 2012, respectively.

NOTE 4 - INVENTORY Inventory consists of finished goods, work-in-process, and raw materials. No allowance for inventory was made for the three months and nine months ended December 31, 2012 and 2011.The components of inventories were as follows: <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Period Ended</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 74%;">Raw materials</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">1,112,873</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">272,873</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Work-in-progress</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">668,309</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">414,390</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Finished goods</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">779,870</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,291,225</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; font-weight: bold;">Total Inventories</td><td style="font-weight: bold;"> </td><td style="text-align: left; font-weight: bold;">$</td><td style="text-align: right; font-weight: bold;">2,561,052</td><td style="text-align: left; font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: left; font-weight: bold;">$</td><td style="text-align: right; font-weight: bold;">1,978,488</td><td style="text-align: left; font-weight: bold;"> </td></tr></table>

NOTE 5 – PLANT, PROPERTY AND EQUIPMENT, NET The components of property and equipment were as follows: <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Period Ended</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 74%;">Machinery & Equipment</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">617,363</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">538,461</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Furniture & Fixture</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">164,767</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">164,536</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 1pt;">Building</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">10,123,714</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">10,109,560</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Subtotal</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,905,844</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,812,557</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Less: Accumulated Depreciation</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(1,410,361</td><td style="text-align: left; padding-bottom: 1pt;">)</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(1,149,219</td><td style="text-align: left; padding-bottom: 1pt;">)</td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; padding-left: 9pt;">Total plant, property and equipment, net</td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">9,495,483</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">9,663,338</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table> The depreciation expense for the three months ended December 31, 2012 and 2011 was $84,813 and $27,885, respectively. The depreciation expense for the nine months ended December 31, 2012 and 2011 was $261,143 and $155,283, respectively.

<div>NOTE 6 – CONSTRUCTION IN PROGRESS <div style="text-align: justify; margin: 0pt 0px; font: 10pt times new roman, times, serif;">Construction in progress represents direct costs of construction or acquisition and design fees incurred for the Company’s new plant and equipment. Capitalization of these costs ceases and the construction in progress is transferred to plant and equipment when substantially all the activities necessary to prepare the assets for their intended use are completed. No depreciation is made until construction is completed and put into use.</div></div>

NOTE 7 - MAJOR CUSTOMER AND VENDOR In the three and nine months ended December 31, 2012, the Company mainly sold products to individual retail customers through nine major distributors. For the three months ended December 31, 2012, the purchases from four major vendors was $1,802,900, representing 80% of the Company’s total purchases for the quarter. For the nine months ended December 31, 2012, the purchases from four major vendors was $9,445,424, representing 75% of the Company’s total purchases for the period.

NOTE 8 - INTANGIBLE ASSETS, NET The intangible assets of the Company consist of land use right and purchased patents. Net land use right and purchased patents were as follows: <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: left;" nowrap="nowrap">Amortization</td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="6" nowrap="nowrap">As of</td><td nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td colspan="2" nowrap="nowrap"> </td><td style="text-align: left;" nowrap="nowrap">Period</td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap">December 31, 2012</td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap">March 31, 2012</td><td nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 61%;">Land use right</td><td style="width: 1%;"> </td><td style="text-align: left;" colspan="2"> </td><td style="text-align: left; width: 10%;">50 years</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">1,614,510</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">1,612,252</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Less: Accumulated amortization</td><td style="padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;" colspan="2"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(202,597</td><td style="text-align: left; padding-bottom: 1pt;">)</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(178,052</td><td style="text-align: left; padding-bottom: 1pt;">)</td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt;">Land use right, net</td><td style="padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;" colspan="2"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">1,411,913</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">1,434,200</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Patent 1</td><td> </td><td style="text-align: left;" colspan="2"> </td><td style="text-align: left;">16.5 years</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,318,430</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,308,199</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Patent (non-US No. ZL200510045001.9)</td><td> </td><td style="text-align: left;" colspan="2"> </td><td style="text-align: left;">13.75 years</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">9,863,973</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">9,850,182</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Patent (non-US No. ZL200710013301.8)</td><td> </td><td style="text-align: left;" colspan="2"> </td><td style="text-align: left;">14.95 years</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,590,963</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,588,739</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Less: Accumulated amortization</td><td style="padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;" colspan="2"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(2,257,508</td><td style="text-align: left; padding-bottom: 1pt;">)</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(1,317,810</td><td style="text-align: left; padding-bottom: 1pt;">))</td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt;">Patents, net</td><td style="padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;" colspan="2"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">16,515,858</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">17,429,310</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table> The amortization expense of land use right for the three months ended December 31, 2012 and 2011 was $9,831 and $9,439, respectively.  The amortization expense of patents for the three months ended December 31, 2012 and 2011 was $330,933 and $1,419,727, respectively. The amortization expense of land use right for the nine months ended December 31, 2012 and 2011 was $24,545 and $29,856, respectively.  The amortization expense of patents for the nine months ended December 31, 2012 and 2011 was $939,698 and $3,315,517, respectively.

NOTE 9 - TAX PAYABLE Tax payable as of December 31, 2012 and March 31, 2012 were as follows: <table style="width: 95%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">As of</td><td style="font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td> </td><td> </td><td style="text-align: center;" colspan="2"> </td><td> </td><td> </td><td style="text-align: center;" colspan="2"> </td><td> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 74%; font-weight: bold;">Corporate Income Tax</td><td style="width: 1%; font-weight: bold;"> </td><td style="text-align: left; width: 1%; font-weight: bold;">$</td><td style="text-align: right; width: 10%; font-weight: bold;">25,502</td><td style="text-align: left; width: 1%; font-weight: bold;"> </td><td style="width: 1%; font-weight: bold;"> </td><td style="text-align: left; width: 1%; font-weight: bold;">$</td><td style="text-align: right; width: 10%; font-weight: bold;">774,423</td><td style="text-align: left; width: 1%; font-weight: bold;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="font-weight: bold;">Value-Added Tax</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">369,944</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">225,223</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; font-weight: bold;">Other Tax & Fees</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">29,426</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">18,897</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; font-weight: bold;">Total Tax Payable</td><td style="padding-bottom: 2.5pt; font-weight: bold;"> </td><td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold;">$</td><td style="border-bottom: black 2.5pt double; text-align: right; font-weight: bold;">424,872</td><td style="text-align: left; padding-bottom: 2.5pt; font-weight: bold;"> </td><td style="padding-bottom: 2.5pt; font-weight: bold;"> </td><td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold;">$</td><td style="border-bottom: black 2.5pt double; text-align: right; font-weight: bold;">1,018,543</td><td style="text-align: left; padding-bottom: 2.5pt; font-weight: bold;"> </td></tr></table>

NOTE 10 - INCOME TAXES Shandong Spring Pharmaceutical Co., Ltd. is subject to the Enterprise income tax (“EIT”) at a statutory rate of 25%. The expense associated with the recognition of a contingent obligation under ASC 480-10-25-8, is not tax deductible in China. Per ASC 740-10-25-3A, “An excess of the amount for financial reporting over the tax basis of an investment in a foreign subsidiary or a foreign corporate joint venture that is essentially permanent in duration. ” Therefore, the tax difference in the amount of $1,382,973 ($5,531,892 x 25% tax rate) caused by expense recognized on our book but not in the Chinese tax purpose at March 31, 2012 will be a permanent difference. On February 28, 2011, the Company purchased a patent (the “US Patent”) pursuant to the terms of a purchase agreement with L.Y. Research Corp., a New Jersey corporation (“LY Research”), which purchase agreement was amended and restated on August 15, 2011 and amended on October 21, 2011 (the “Purchase Agreement), On October 29, 2012, due to the fact that the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into a termination agreement to formally terminate the Purchase Agreement, and return the US Patent and the shares to LY Research and the Company, respectively. Prior to termination of the purchase agreement, the Company had conducted an impairment analysis with respect to the US Patent and concluded that an impairment was warranted. The loss from impairment of the US patent is not tax deductible in China. Therefore, the tax difference in the amount of $7,920,122 ($31,680,487 x 25%) caused by loss recognized on our book but not for the Chinese tax purpose at March 31, 2012 was a permanent difference. However, upon the return of the US Patent back to LY Research, the permanent tax differences associated with the recognition of the contingent obligation and the loss from impairment were reversed and there was no permanent tax difference at December 31, 2012. For the three months ended December 31, 2012 and 2011, Shandong Spring Pharmaceutical Co., Ltd. recorded income tax provisions of $258,827 and $1,112,777, respectively. For the nine months ended December 31, 2012 and 2011, Shandong Spring Pharmaceutical Co., Ltd. recorded income tax provisions of $1,585,251 and $2,283,837, respectively.

NOTE 11 – OTHER LIABILITY On February 28, 2011, the Company entered into the Purchase Agreement. Pursuant to the terms of the Purchase Agreement, the Company acquired a patent (the “LY Patent”) from L.Y. (HK) Biotech Limited, a wholly owned company by L.Y. Research Corp., in exchange for 44,254,952 shares of the Company’s common stock at inception date. In addition, there were two contingent considerations of a total of 31,610,544 shares to be issued upon the occurrences of some pre-determined events. The first contingent consideration of 11,063,968 shares was required to be issued upon the Company’s stock being listed on OTCBB or OTCQB. Because the obligation to issue additional shares to LY Research was contingent upon the occurrence of certain predetermined events, the liability was to be recognized when the contingencies were resolved. On September 9, 2011, LY Research became entitled to the issuance of 11,063,968 shares of common stock upon the occurrence of the quotation of the Company’s common stock on the OTCQB. Therefore, the liability to issue 11,063,968 shares of common stock should be recorded for the quarter ended September 30, 2011 and forward. The amount of the liability is calculated by multiplying the 11,063,968 shares of stock by the quoted average stock price on September 9, 2011. The stock price per share on September 9, 2011 was $0.25. The calculation of the liability to issue 11,063,968 shares of the common stock is as followed: Other Liability $2,765,992 = 11,063,968 shares x $0.25 We recognized $2,765,992 as an “Other Liability” and an addition to the US patent, for the quarter ended September 30, 2011 and forward. As of March 31, 2012, the Patent was written-off due to impairment. As of October 21, 2012, because the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into a termination agreement on October 29, 2012 to formally terminate the Purchase Agreement, and return the Patent and the shares to LY Research and the Company, respectively. As a result, the “Other Liability” of $2,765,992 was reversed as of December 31, 2012.

<div>NOTE 12 – DERIVATIVE LIABILITY AND UNREALIZED GAIN On February 28, 2011, the Company entered into the Purchase Agreement with LY Research; and the Purchase Agreement was amended and restated on August 15, 2011. Pursuant to the terms of the Purchase Agreement, the Company acquired the LY Patent from L.Y. (HK) Biotech Limited, a wholly owned company by L.Y. Research corp., in exchange for 44,254,952 shares of common stock at the acquisition date. In addition, 11,063,968 shares of common stock will be issued to the seller upon the occurrence of the quotation of the Company’s common stock on the OTCQB or OTCBB; and 20,546,711 shares will be issued to the seller upon the receipt by the Company of a minimum of $20,000,000 in gross proceeds from a debt or equity financing, or a series of debt and/or equity financings (the “Financing”); or upon the quotation of its common stock on NASDAQ or a major stock exchange located outside of the United States (collectively, “Events”). On September 9, 2011, the Company’s stock became quoted at OTCQB; therefore, 11,063,968 shares of common stock became issuable. As of October 21, 2011, the Purchase Agreement was further amended to state that if either of the Events should not occur within one year from October 21, 2011; the shares issued pursuant to the Purchase Agreement shall be returned to the Company and the LY Patent shall be returned to LY Research and the Purchase Agreement, as amended, shall be cancelled and of no further force or effect. Because the Company is required to acquire the issued shares by returning the US patent if the predetermined financing event is not met, the term meets the definition under the ASC 480-10-25-8, “Obligations to Repurchase Issuer’s Equity Shares by Transferring Assets”. Per ASC 480-10-25-8, the obligation to repurchase an issuer’s own shares by transferring asset should be recognized as a liability at inception. In addition, because the acquisition was not a certain future event as of October 21, 2011 and forwards, the Company considers the contingent obligation to repurchase its own shares as a written put option. Per ASC 480-10-30-7, all financial instruments, recognized under the guidance in Section 480-10-25, other than certain physically settled forward purchase contracts, shall be measured initially at fair value. <div style="text-align: justify; margin: 0pt 0px; font: 10pt times new roman, times, serif;">The fair value of the obligation on October 21, 2011 should be the market price of the shares that the company is obligated to repurchase if the financing is failing and weighted by the probability of the Company failing to meet the financing target of $20,000,000 or achieving the listing on NASDAQ or a major foreign stock exchange. On October 21, 2011, the company had issued and was obligated to issue 55,318,920 common shares to Dr. Liu. Therefore, the number of potential shares needed to repurchase was 55,318,920 on October 21, 2011.</div><div style="text-align: justify; margin: 0pt 0px; font: 10pt times new roman, times, serif;"> </div>Determination of the market price of the shares: Per ASC 820-10-20 “Readily Determinable Fair Value”, “ The fair value of an equity security is readily determinable if sales prices or bid-and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by Pink Sheets LLC. Restricted stock meets that definition if the restriction terminates within one year. ” Because the sales price of the company’s common stock shares was currently available in the over-the-counter market, the fair value of the company’s stock is readily determinable and is the sales price of the stock on October 21, 2011. Because the company’s common stock was not traded on October 21, 2011, the closest quotations were the prices on October 23, 2011, which was $0.40/share; therefore, the fair values per share for were $0.40 for October 21, 2011. As of September 30, 2012, the most recent quoted CYIG stock price was $0.02 (at September 28, 2012). Determination of the probability of the Company failing to meet the predetermined event: The Company determined that on October 21, 2011, the chance that the final contingency would not be met, thereby triggering our obligation to repurchase those shares, was around 15% based on the reasons described in its amended 10Q for the quarter ended December 31, 2011. Therefore, the Company recognized $3,319,135 as a derivative liability as of December 31, 2011. However, as of March 31, 2012, the Company was informed by its placement agent that it was highly unlikely to achieve the $20M financing by October 21, 2012. Therefore, the Company reassessed the probability of failing to achieve the financing target by October 21, 2012 to be 100% as of March 31, 2012 and forwards. The fair value of the derivative obligation was calculated as follows:$1,106,378 = 55,318,920 x $0.02/share x 100% at September 30, 2012, and$5,531,892 = 55,318,920 x $0.10/share x 100% at March 31, 2012. The fair value of the derivative obligation was decreased by $4,425,514 at September 30, 2012 as a result of the CYIG stock price change. The decrease was recognized as unrealized gain reflecting a non-cash adjustment for changes in fair value of the Company’s derivative liability. <div style="text-align: justify; margin: 0pt 0px; font: 10pt times new roman, times, serif;">On October 29, 2012, because the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into the Termination Agreement to formally terminate the Purchase Agreement, and return the Patent and the shares to LY Research and the Company, respectively. As a result, the derivative obligation and the unrealized gain were reversed by the carrying amount of $1,106,378 and $4,425,514, respectively.</div></div>

NOTE 13 - STOCKHOLDERS’ EQUITY Stock Issued to Independent Directors The total amount of the compensation in the form of issuing shares of common stock to the independent directors was $50 and $22,222 for the periods ended December 31, 2012 and March 31, 2012, respectively. Stock Cancelled for Return of Patent On February 28, 2011, the Company issued 44,254,952 shares of common stock, as a partial of total considerations to acquire a U.S. patent No. 6,475,531 B1 titled “Safe Botanical Drug for Treatment and Prevention of Influenza and Increasing Immune Function” from L.Y. Research Corp., a New Jersey Corporation.   The shares of the common stock were valued at the average closing market price on February 28, 2011 in the amount of $32,748,665. On October 29, 2012, because the conditions set in the Purchase Agreement with L.Y. Research Corp. were not fulfilled, the Company and LY Research entered into a termination agreement to formally terminate the Purchase Agreement, and returned the patent and the shares to LY Research and the Company, respectively. Subsequently, the Company cancelled the returned shares of the Company’s common stock. As a result of this cancellation, “Additional paid-in capital” and “Retained earnings” decreased by $32,704,410 and $32,748,664, respectively. Statutory Reserve Subsidiaries incorporated in China are required to make appropriations to reserve funds, based on after-tax net income determined in accordance with generally accepted accounting principles of the People’s Republic of China (“PRC GAAP”).  Effective January 1, 2006, the Company is only required to contribute to one statutory reserve fund at 10% of net income after tax per annum, and any contributions are not to exceed 50% of the respective companies’ registered capital. As of December 31, 2012, the Company appropriated $956,633 to the statutory reserve.

Basis of presentation The consolidated financial statements of the Company are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).

Principles of consolidation The consolidated financial statements include the financial statements of China YCT, Landway Nano and its wholly owned subsidiary, Shandong Spring.  All inter-company transactions and balances are eliminated in consolidation.

Use of estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant accounting estimates reflected in the Company’s consolidated financial statements include: the valuation of inventory, and estimated useful lives and impairment of property and equipment and intangible assets.

Cash and cash equivalents For the purposes of the statement of cash flow, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Inventory Inventory is primarily composed of raw materials and packing materials for manufacturing, work in process, and finished goods. Inventories are valued at the lower of cost or market with cost determined on a weighted average basis. Management compares the cost of inventory with the market value and an allowance is made to write down the inventory to market value, if lower than cost.

Property and equipment Property and equipment are stated at cost. The cost of an asset is comprised of its purchase price and any direct attributable costs of bring the asset to its present working condition and locations for its intended use. Depreciation is calculated using the straight-like method over the following useful lives: <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="padding-left: 1in; width: 60%;">Building</td><td style="width: 40%;">30-35 years</td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;"> </td><td> </td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;">Machinery, equipment and automobiles</td><td>7-15 years</td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;"> </td><td> </td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;">Furniture and fixtures</td><td>7-10 years</td></tr></table> Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized.

Intangible Assets <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="text-align: right; font-style: italic; width: 9%;">(i)  </td><td style="text-align: justify; font-style: italic; width: 91%;">Land Use Rights:</td></tr></table> All land in the PRC is owned by the government and cannot be sold to any individual or company.  However, the government may grant a “land use right” for occupying, developing and using land. The Company records land use rights obtained as intangible assets at cost, which is amortized evenly over the grant period of 50 years. <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="text-align: right; font-style: italic; width: 9%;">(ii)  </td><td style="text-align: justify; font-style: italic; width: 91%;">Patents:</td></tr></table> In March 2010, the Company purchased one patent from Shandong YCT Corp.  The patent is the Company’s exclusive right to use an aglycone type and purification method of biotransformation in the gingko product manufacturing process for a period of 20 years from the patent application date.  The patent was recorded at cost when purchased, and is being amortized over the shorter of its remaining legal life, 16.5 years, or its useful life, on a straight-line basis. In October 2011, two patents were transferred to the Company based on a purchase agreement signed with Jining Tianruitong Technology development Company, Limited on October 26, 2010; which are “Treatment to ischemic encephalopathy and its preparation method” (ZL200510045001.9) and “Chinese herbal medicine compound to treat renal insufficiency and its preparation” (ZL200710013301.8). The patents were recorded at cost when purchased, and are being amortized over the shorter of the remaining legal lives, 13.75 years and 14.95 years, respectively; or their useful lives, on a straight-line basis.

Revenue recognition The Company’s revenue recognition policies are in compliance with Staff Accounting Bulletin (“SAB”) 104, included in the Codification as ASC 605, Revenue Recognition. Sales revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are recorded as customer deposits.

Impairment of long-lived assets The Company reviews and evaluates the net carrying value of its long-lived assets at least annually, or upon the occurrence of other events or changes in circumstances that indicate that the related carrying amounts may not be recoverable. Per ASC 360-10-35-21, a long-lived asset (asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. Per ASC 360-10-35-17, an impairment loss shall be recognized only if the carrying amount of the long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group).

Income taxes The Company accounts for income tax under the asset and liability method as stipulated by ASC 740 formerly Statement of Financial Accounting Standards (”SFAS”) No. 109, “ Accounting for Income Taxes ”, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of the events that have been included in the financial statements or tax returns. Deferred Income taxes are recognized for all significant temporary differences between tax and financial statements bases of assets and liabilities. Valuation allowances are established against net deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized. The Company did not recognize any deferred tax amount at December 31, 2012 and March 31, 2012. China YCT International, Inc. is a holding company of Shandong Spring Pharmaceutical Co., Ltd and does not have any operating activities. Although the contract for the acquisition of the US patent acquired in February 2011 from LY Research Corp. was executed by the holding company, in substance, the patent was acquired by the Company’s operating entity in China. Therefore, the patent related income or expense does not result in any US income tax liabilities.

Value-added tax Sales revenue represents the invoiced value of goods, net of a Value-Added Tax (“VAT”). All of the Company’s products that are sold in the PRC are subject to a Chinese value-added tax at a rate of 17% of the gross sales price. This VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing their finished product. The Company recorded net VAT Payable in amount of $369,944 and $225,223 as of December 31, 2012 and March 31, 2012, respectively.

Research and development Research and development costs relate to the Company’s developing its intellectual property. Research and development costs are expensed as incurred. The costs of material and equipment that are acquired or constructed for research and development activities and have alternative future uses are classified as plant and equipment and are depreciated over their estimated useful lives. The research and development expense for the three months ended December 31, 2012 and 2011 was $723,790 and $183,693, respectively. The research and development expense for the nine months ended December 31, 2012 and 2011 was $1,272,490 and $577,514, respectively.

Advertising costs Advertising costs for newspaper and television are expensed as incurred. The Company incurred advertising costs of $158,750 and $157,712 for the three months ended December 31, 2012 and 2011, respectively. The Company incurred advertising costs of $759,866 and $390,452 for the nine months ended December 31, 2012 and 2011, respectively.

Mailing and handling costs The Company accounts for mailing and handling fees in accordance with the FASB ASC 605-45 (Emerging Issues Task Force ( EITF ) Issue No . 00-10 , Accounting for Shipping and Handling Fees and Costs ). The Company includes shipping and handling fees billed to customers in net revenues. Amounts incurred by the Company for freight are included in cost of goods sold. For the three months ended December 31, 2012 and 2011, the Company incurred $218,820 and $1,475 mailing and handling costs, respectively. For the nine months ended December 31, 2012 and 2011, the Company incurred $765,413 and $662,629 mailing and handling costs, respectively.

Stock Based Compensation The Company measures compensation expense for its non-employee stock-based compensation under FASB ASC 718.  The fair value of the stock issued is used to measure the transaction, as this is more reliable than the fair value of the services received. Fair value is measured as the value of the Company’s common stock on the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete. The fair value of the equity instrument is charged directly to compensation expense.

Net income (loss) per share (“EPS”) Basic EPS excludes dilution and is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock (convertible preferred stock, forward contracts, warrants to purchase common stock, contingently issuable shares, common stock options and warrants and their equivalents using the treasury stock method) were exercised or converted into common stock. There are nil and 31,610,679 common stock equivalents available for dilution purposes as of December 31, 2012 and 2011, respectively.

Risks and uncertainties The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in the North America and Western Europe. The risks include political, economic and legal, and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash and cash equivalents, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. As of December 31, 2012, the Company did not identify any financial instruments that are required to be presented on the balance sheet at fair value other than those whose carrying amounts approximate fair value due to their short maturities.

Foreign currency translation The accounts of the Company’s Chinese subsidiary are maintained in the RMB and the accounts related to the U.S. parent company are maintained in the USD. The accounts of the Chinese subsidiary were translated into USD in accordance with Accounting Standards Codification (“ASC”) Topic 830 “Foreign Currency Matters,” with the RMB as the functional currency for the Chinese subsidiary. According to Topic 830, all assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’ equity is translated at historical rates and statement of income items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, “Comprehensive Income.” Gains and losses resulting from the translations of foreign currency transactions and balances are reflected in the statements of income. Translation adjustments resulting from this process amounted to $3,646,363 and $3,341,156 as of December 31, 2012 and March 31, 2012, respectively. The following exchange rates were adopted to translate the amounts from RMB into United States dollars (“USD$”) for the respective periods: <table style="width: 93%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2011</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; width: 61%;">Quarter End RMB Exchange Rate (RMB/USD$)</td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.2855</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.2943</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.3009</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Quarterly Average RMB Exchange Rate (RMB/USD$)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.2992</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.3933</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.3403</td><td style="text-align: left;"></td></tr></table>

Recent accounting pronouncements In July 2012, FASB issued an amendment to the FASB Codification Topic 350 – Testing Indefinite-Lived Intangible Assets for Impairment. The objective of the amendments in this Update is to reduce the cost and complexity of performing an impairment test for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance among long-lived asset categories. The amendments permit an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles – Goodwill and Other – General Intangibles Other than Goodwill. The more likely-than-not threshold is defined as having a likelihood of more than 50 percent. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company decided to adopt the amendment for the year starting with April 1, 2013. The Company does not expect the adoption of this pronouncement to have a significant impact on its financial condition or results of operations.

Property and equipment are stated at cost. The cost of an asset is comprised of its purchase price and any direct attributable costs of bring the asset to its present working condition and locations for its intended use. Depreciation is calculated using the straight-like method over the following useful lives: <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="padding-left: 1in; width: 60%;">Building</td><td style="width: 40%;">30-35 years</td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;"> </td><td> </td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;">Machinery, equipment and automobiles</td><td>7-15 years</td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;"> </td><td> </td></tr><tr style="vertical-align: top;"><td style="padding-left: 1in;">Furniture and fixtures</td><td>7-10 years</td></tr></table>  The following exchange rates were adopted to translate the amounts from RMB into United States dollars (“USD$”) for the respective periods: <table style="width: 93%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2011</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; width: 61%;">Quarter End RMB Exchange Rate (RMB/USD$)</td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.2855</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.2943</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td><td style="padding-bottom: 1pt; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">6.3009</td><td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Quarterly Average RMB Exchange Rate (RMB/USD$)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.2992</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.3933</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6.3403</td><td style="text-align: left;"> </td></tr></table>

Inventory consists of finished goods, work-in-process, and raw materials. No allowance for inventory was made for the three months and nine months ended December 31, 2012 and 2011.The components of inventories were as follows: <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Period Ended</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 74%;">Raw materials</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">1,112,873</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">272,873</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Work-in-progress</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">668,309</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">414,390</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Finished goods</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">779,870</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,291,225</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; font-weight: bold;">Total Inventories</td><td style="font-weight: bold;"> </td><td style="text-align: left; font-weight: bold;">$</td><td style="text-align: right; font-weight: bold;">2,561,052</td><td style="text-align: left; font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: left; font-weight: bold;">$</td><td style="text-align: right; font-weight: bold;">1,978,488</td><td style="text-align: left; font-weight: bold;"> </td></tr></table>

The components of property and equipment were as follows: <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Period Ended</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 74%;">Machinery & Equipment</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">617,363</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">538,461</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Furniture & Fixture</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">164,767</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">164,536</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 1pt;">Building</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">10,123,714</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">10,109,560</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Subtotal</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,905,844</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,812,557</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Less: Accumulated Depreciation</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(1,410,361</td><td style="text-align: left; padding-bottom: 1pt;">)</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(1,149,219</td><td style="text-align: left; padding-bottom: 1pt;">)</td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; padding-left: 9pt;">Total plant, property and equipment, net</td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">9,495,483</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">9,663,338</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table>

Net land use right and purchased patents were as follows: <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: left;" nowrap="nowrap">Amortization</td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="6" nowrap="nowrap">As of</td><td nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td colspan="2" nowrap="nowrap"> </td><td style="text-align: left;" nowrap="nowrap">Period</td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap">December 31, 2012</td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap">March 31, 2012</td><td nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 61%;">Land use right</td><td style="width: 1%;"> </td><td style="text-align: left;" colspan="2"> </td><td style="text-align: left; width: 10%;">50 years</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">1,614,510</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">1,612,252</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Less: Accumulated amortization</td><td style="padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;" colspan="2"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(202,597</td><td style="text-align: left; padding-bottom: 1pt;">)</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(178,052</td><td style="text-align: left; padding-bottom: 1pt;">)</td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt;">Land use right, net</td><td style="padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;" colspan="2"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">1,411,913</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">1,434,200</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Patent 1</td><td> </td><td style="text-align: left;" colspan="2"> </td><td style="text-align: left;">16.5 years</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,318,430</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,308,199</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Patent (non-US No. ZL200510045001.9)</td><td> </td><td style="text-align: left;" colspan="2"> </td><td style="text-align: left;">13.75 years</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">9,863,973</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">9,850,182</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Patent (non-US No. ZL200710013301.8)</td><td> </td><td style="text-align: left;" colspan="2"> </td><td style="text-align: left;">14.95 years</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,590,963</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,588,739</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Less: Accumulated amortization</td><td style="padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;" colspan="2"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(2,257,508</td><td style="text-align: left; padding-bottom: 1pt;">)</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">(1,317,810</td><td style="text-align: left; padding-bottom: 1pt;">))</td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt;">Patents, net</td><td style="padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;" colspan="2"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">16,515,858</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">17,429,310</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table>

Tax payable as of December 31, 2012 and March 31, 2012 were as follows: <table style="width: 95%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">As of</td><td style="font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">March 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td> </td><td> </td><td style="text-align: center;" colspan="2"> </td><td> </td><td> </td><td style="text-align: center;" colspan="2"> </td><td> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 74%; font-weight: bold;">Corporate Income Tax</td><td style="width: 1%; font-weight: bold;"> </td><td style="text-align: left; width: 1%; font-weight: bold;">$</td><td style="text-align: right; width: 10%; font-weight: bold;">25,502</td><td style="text-align: left; width: 1%; font-weight: bold;"> </td><td style="width: 1%; font-weight: bold;"> </td><td style="text-align: left; width: 1%; font-weight: bold;">$</td><td style="text-align: right; width: 10%; font-weight: bold;">774,423</td><td style="text-align: left; width: 1%; font-weight: bold;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="font-weight: bold;">Value-Added Tax</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">369,944</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">225,223</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; font-weight: bold;">Other Tax & Fees</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">29,426</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">18,897</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; font-weight: bold;">Total Tax Payable</td><td style="padding-bottom: 2.5pt; font-weight: bold;"> </td><td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold;">$</td><td style="border-bottom: black 2.5pt double; text-align: right; font-weight: bold;">424,872</td><td style="text-align: left; padding-bottom: 2.5pt; font-weight: bold;"> </td><td style="padding-bottom: 2.5pt; font-weight: bold;"> </td><td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold;">$</td><td style="border-bottom: black 2.5pt double; text-align: right; font-weight: bold;">1,018,543</td><td style="text-align: left; padding-bottom: 2.5pt; font-weight: bold;"> </td></tr></table> 1.00 1.00

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OTHER LIABILITY - Additional Information (Detail) (USD $)	1 Months Ended			1 Months Ended
	Sep. 09, 2011	Feb. 28, 2011	Dec. 31, 2012 Patent (U.S. No. 6,475,531 B1)	Sep. 09, 2011 Patent (U.S. No. 6,475,531 B1) L.Y. Hong Kong Biotech Limited	Feb. 28, 2011 Patent (U.S. No. 6,475,531 B1) L.Y. Hong Kong Biotech Limited	Feb. 28, 2011 Patent (U.S. No. 6,475,531 B1) L.Y. Hong Kong Biotech Limited Scenario 1
Other Liabilities [Line Items]
Common stock shares issued to acquire patent		44,254,952			44,254,952
Number of contingent consideration					2
Common stock, shares issuable		31,610,544			31,610,544	11,063,968
Common stock price, per share	$ 0.25	$ 0.74		$ 0.25	$ 0.74
Other Liability			$ 2,765,992

XML 12 R33.htm IDEA: XBRL DOCUMENT

PLANT, PROPERTY AND EQUIPMENT, NET - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 30, 2011	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 84,813	$ 27,885	$ 261,143	$ 155,283

- Definition

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

+ References+ Details

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TAX PAYABLE (Tables)

9 Months Ended

Dec. 31, 2012

Tax Disclosure [Abstract]

Tax Payable

Tax payable as of December 31, 2012 and March 31, 2012 were as follows:

	As of
	December 31, 2012		March 31, 2012

Corporate Income Tax	$	25,502	$	774,423
Value-Added Tax		369,944		225,223
Other Tax & Fees		29,426		18,897

Total Tax Payable	$	424,872	$	1,018,543

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Tax Payable (Detail) (USD $)	Dec. 31, 2012	Mar. 31, 2012
Taxes [Line Items]
Corporate Income Tax	$ 25,502	$ 774,423
Value-Added Tax	369,944	225,223
Other Tax & Fees	29,426	18,897
Total Tax Payable	$ 424,872	$ 1,018,543

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

+ References+ Details

- Definition

Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details

XML 16 R9.htm IDEA: XBRL DOCUMENT

PREPAID ACCOUNTS

9 Months Ended

Dec. 31, 2012

Prepaid Expenses and Other Current Assets Disclosure [Abstract]

PREPAID ACCOUNTS

NOTE 3 – PREPAID ACCOUNTS

The prepaid account is a prepayment to Shandong YCT for purchase of its health products. The amount is $20,916 and $20,887 as of December 31, 2012 and March 31, 2012, respectively.

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Dec. 31, 2012

Dec. 30, 2011

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) (USD $)
1 Months Ended 3 Months Ended 9 Months Ended 3 Months Ended 1 Months Ended 3 Months Ended 1 Months Ended 3 Months Ended 1 Months Ended

Feb. 28, 2011

Dec. 31, 2012

Dec. 30, 2011

Dec. 31, 2012

Dec. 31, 2011

Mar. 31, 2012

Dec. 31, 2012

Patent 1

Mar. 31, 2010

Patent 1

Shandong YCT

Oct. 31, 2011

Patents (non-US No. ZL200510045001.9)

Dec. 31, 2012

Patents (non-US No. ZL200510045001.9)

Oct. 31, 2011

Patents (non-US No. ZL200710013301.8)

Dec. 31, 2012

Patents (non-US No. ZL200710013301.8)

Dec. 31, 2012

Land use rights

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Patent (U.S. No. 6,475,531 B1)

Feb. 28, 2011

Patent (U.S. No. 6,475,531 B1)

L.Y. Hong Kong Biotech Limited

Accounting Policies [Line Items]

Useful life of intangible assets 9 years 10 months 24 days 16 years 6 months 16 years 6 months 13 years 9 months 13 years 9 months 14 years 11 months 12 days 14 years 11 months 12 days 50 years 9 years 10 months 24 days 9 years 10 months 24 days

Value-added tax rate 17.00%

Net VAT payable $ 369,944 $ 369,944 $ 225,223

Research and development expense 723,790 183,693 1,272,490 577,514

Advertising costs 158,750 157,712 759,866 390,452

Mailing and handling costs 218,820 1,475 765,413 662,629

Shares used in computation of diluted earnings per share 31,610,679 31,610,679

Foreign currency transaction and translation adjustment $ 3,646,363 $ 3,646,363 $ 3,341,156

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PREPAID ACCOUNTS - Additional Information (Detail) (USD $)

Dec. 31, 2012

Mar. 31, 2012

Prepaid Expenses [Line Items]

Prepaid accounts $ 20,916 $ 20,887

Shandong YCT

Prepaid Expenses [Line Items]

Prepaid accounts $ 20,916 $ 20,887

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Components of Inventories (Detail) (USD $)

Dec. 31, 2012

Mar. 31, 2012

Inventory Disclosure [Line Items]

Raw materials $ 1,112,873 $ 272,873

Work-in-progress 668,309 414,390

Finished goods 779,870 1,291,225

Total Inventories $ 2,561,052 $ 1,978,488

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
9 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The consolidated financial statements of the Company are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).

Principles of consolidation

The consolidated financial statements include the financial statements of China YCT, Landway Nano and its wholly owned subsidiary, Shandong Spring. All inter-company transactions and balances are eliminated in consolidation.

Use of estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant accounting estimates reflected in the Company’s consolidated financial statements include: the valuation of inventory, and estimated useful lives and impairment of property and equipment and intangible assets.

Cash and cash equivalents

For the purposes of the statement of cash flow, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Inventory

Inventory is primarily composed of raw materials and packing materials for manufacturing, work in process, and finished goods. Inventories are valued at the lower of cost or market with cost determined on a weighted average basis. Management compares the cost of inventory with the market value and an allowance is made to write down the inventory to market value, if lower than cost.

Property and equipment

Property and equipment are stated at cost. The cost of an asset is comprised of its purchase price and any direct attributable costs of bring the asset to its present working condition and locations for its intended use. Depreciation is calculated using the straight-like method over the following useful lives:

Building 30-35 years

Machinery, equipment and automobiles 7-15 years

Furniture and fixtures 7-10 years

Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized.

Intangible Assets

(i) Land Use Rights:

All land in the PRC is owned by the government and cannot be sold to any individual or company. However, the government may grant a “land use right” for occupying, developing and using land. The Company records land use rights obtained as intangible assets at cost, which is amortized evenly over the grant period of 50 years.

(ii) Patents:

In March 2010, the Company purchased one patent from Shandong YCT Corp. The patent is the Company’s exclusive right to use an aglycone type and purification method of biotransformation in the gingko product manufacturing process for a period of 20 years from the patent application date. The patent was recorded at cost when purchased, and is being amortized over the shorter of its remaining legal life, 16.5 years, or its useful life, on a straight-line basis.

In October 2011, two patents were transferred to the Company based on a purchase agreement signed with Jining Tianruitong Technology development Company, Limited on October 26, 2010; which are “Treatment to ischemic encephalopathy and its preparation method” (ZL200510045001.9) and “Chinese herbal medicine compound to treat renal insufficiency and its preparation” (ZL200710013301.8). The patents were recorded at cost when purchased, and are being amortized over the shorter of the remaining legal lives, 13.75 years and 14.95 years, respectively; or their useful lives, on a straight-line basis.

Revenue recognition

The Company’s revenue recognition policies are in compliance with Staff Accounting Bulletin (“SAB”) 104, included in the Codification as ASC 605, Revenue Recognition. Sales revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are recorded as customer deposits.

Impairment of long-lived assets

The Company reviews and evaluates the net carrying value of its long-lived assets at least annually, or upon the occurrence of other events or changes in circumstances that indicate that the related carrying amounts may not be recoverable. Per ASC 360-10-35-21, a long-lived asset (asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. Per ASC 360-10-35-17, an impairment loss shall be recognized only if the carrying amount of the long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group).

Income taxes

The Company accounts for income tax under the asset and liability method as stipulated by ASC 740 formerly Statement of Financial Accounting Standards (”SFAS”) No. 109, “ Accounting for Income Taxes ”, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of the events that have been included in the financial statements or tax returns. Deferred Income taxes are recognized for all significant temporary differences between tax and financial statements bases of assets and liabilities. Valuation allowances are established against net deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized. The Company did not recognize any deferred tax amount at December 31, 2012 and March 31, 2012.

China YCT International, Inc. is a holding company of Shandong Spring Pharmaceutical Co., Ltd and does not have any operating activities. Although the contract for the acquisition of the US patent acquired in February 2011 from LY Research Corp. was executed by the holding company, in substance, the patent was acquired by the Company’s operating entity in China. Therefore, the patent related income or expense does not result in any US income tax liabilities.

Value-added tax

Sales revenue represents the invoiced value of goods, net of a Value-Added Tax (“VAT”). All of the Company’s products that are sold in the PRC are subject to a Chinese value-added tax at a rate of 17% of the gross sales price. This VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing their finished product.

The Company recorded net VAT Payable in amount of $369,944 and $225,223 as of December 31, 2012 and March 31, 2012, respectively.

Research and development

Research and development costs relate to the Company’s developing its intellectual property. Research and development costs are expensed as incurred. The costs of material and equipment that are acquired or constructed for research and development activities and have alternative future uses are classified as plant and equipment and are depreciated over their estimated useful lives.

The research and development expense for the three months ended December 31, 2012 and 2011 was $723,790 and $183,693, respectively.

The research and development expense for the nine months ended December 31, 2012 and 2011 was $1,272,490 and $577,514, respectively.

Advertising costs

Advertising costs for newspaper and television are expensed as incurred.

The Company incurred advertising costs of $158,750 and $157,712 for the three months ended December 31, 2012 and 2011, respectively.

The Company incurred advertising costs of $759,866 and $390,452 for the nine months ended December 31, 2012 and 2011, respectively.

Mailing and handling costs

The Company accounts for mailing and handling fees in accordance with the FASB ASC 605-45 (Emerging Issues Task Force ( EITF ) Issue No . 00-10 , Accounting for Shipping and Handling Fees and Costs ). The Company includes shipping and handling fees billed to customers in net revenues. Amounts incurred by the Company for freight are included in cost of goods sold.

For the three months ended December 31, 2012 and 2011, the Company incurred $218,820 and $1,475 mailing and handling costs, respectively.

For the nine months ended December 31, 2012 and 2011, the Company incurred $765,413 and $662,629 mailing and handling costs, respectively.

Stock Based Compensation

The Company measures compensation expense for its non-employee stock-based compensation under FASB ASC 718. The fair value of the stock issued is used to measure the transaction, as this is more reliable than the fair value of the services received. Fair value is measured as the value of the Company’s common stock on the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete. The fair value of the equity instrument is charged directly to compensation expense.

Net income (loss) per share (“EPS”)

Basic EPS excludes dilution and is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock (convertible preferred stock, forward contracts, warrants to purchase common stock, contingently issuable shares, common stock options and warrants and their equivalents using the treasury stock method) were exercised or converted into common stock.

There are nil and 31,610,679 common stock equivalents available for dilution purposes as of December 31, 2012 and 2011, respectively.

Risks and uncertainties

The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in the North America and Western Europe. The risks include political, economic and legal, and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Fair Value of Financial Instruments

For certain of the Company’s financial instruments, including cash and cash equivalents, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities.

As of December 31, 2012, the Company did not identify any financial instruments that are required to be presented on the balance sheet at fair value other than those whose carrying amounts approximate fair value due to their short maturities.

Foreign currency translation

The accounts of the Company’s Chinese subsidiary are maintained in the RMB and the accounts related to the U.S. parent company are maintained in the USD. The accounts of the Chinese subsidiary were translated into USD in accordance with Accounting Standards Codification (“ASC”) Topic 830 “Foreign Currency Matters,” with the RMB as the functional currency for the Chinese subsidiary. According to Topic 830, all assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’ equity is translated at historical rates and statement of income items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, “Comprehensive Income.” Gains and losses resulting from the translations of foreign currency transactions and balances are reflected in the statements of income.

Translation adjustments resulting from this process amounted to $3,646,363 and $3,341,156 as of December 31, 2012 and March 31, 2012, respectively.

The following exchange rates were adopted to translate the amounts from RMB into United States dollars (“USD$”) for the respective periods:

December 31,
2012 March 31,
2012 December 31,
2011
Quarter End RMB Exchange Rate (RMB/USD$) 6.2855 6.2943 6.3009
Quarterly Average RMB Exchange Rate (RMB/USD$) 6.2992 6.3933 6.3403

Recent accounting pronouncements

In July 2012, FASB issued an amendment to the FASB Codification Topic 350 – Testing Indefinite-Lived Intangible Assets for Impairment. The objective of the amendments in this Update is to reduce the cost and complexity of performing an impairment test for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance among long-lived asset categories. The amendments permit an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles – Goodwill and Other – General Intangibles Other than Goodwill. The more likely-than-not threshold is defined as having a likelihood of more than 50 percent. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company decided to adopt the amendment for the year starting with April 1, 2013. The Company does not expect the adoption of this pronouncement to have a significant impact on its financial condition or results of operations.

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Components of Property and Equipment (Detail) (USD $)

Dec. 31, 2012

Mar. 31, 2012

Property, Plant and Equipment [Line Items]

Machinery & Equipment $ 617,363 $ 538,461

Furniture & Fixture 164,767 164,536

Building 10,123,714 10,109,560

Subtotal 10,905,844 10,812,557

Less: Accumulated Depreciation (1,410,361) (1,149,219)

Total plant, property and equipment, net $ 9,495,483 $ 9,663,338

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DERIVATIVE LIABILITY AND UNREALIZED GAIN- Additional Information (Detail) (USD $)
1 Months Ended 3 Months Ended 9 Months Ended 12 Months Ended

Oct. 21, 2011

Sep. 09, 2011

Feb. 28, 2011

Dec. 31, 2012

Dec. 30, 2011

Dec. 31, 2012

Dec. 31, 2011

Mar. 31, 2012

Fair Value of Financial Instruments [Line Items]

Common stock shares issued to acquire patent 44,254,952

Common stock, shares issuable 31,610,544

Minimum Proceeds from issuance of debt and/or equity in order to issue shares to sellers of patent $ 20,000,000 $ 20,000,000

Agreement cancellation period 1 year

Number of shares issued 55,318,920

Number of shares to be repurchased 55,318,920 55,318,920

Fair value of price per share $ 0.40 $ 0.02

Stock restriction period 1 year

Percentage of shares to be repurchased 100.00% 100.00% 15.00% 100.00%

Derivative liability 0 0 3,319,135 5,531,892

Agreement expiration date Oct. 21, 2012 Oct. 21, 2012

Unrealized gain on fair value of derivative 4,425,514 0 (5,531,892) 0

L.Y. Hong Kong Biotech Limited

Fair Value of Financial Instruments [Line Items]

Unrealized gain on fair value of derivative 1,106,378

Patent (U.S. No. 6,475,531 B1)

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Minimum Proceeds from issuance of debt and/or equity in order to issue shares to sellers of patent 20,000,000

Patent (U.S. No. 6,475,531 B1) | L.Y. Hong Kong Biotech Limited

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Common stock, shares issuable 31,610,544

Patent (U.S. No. 6,475,531 B1) | L.Y. Hong Kong Biotech Limited | Minimum

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CONDENSED CONSOLIDATED BALANCE SHEET (USD $)

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Mar. 31, 2012

Current assets:

Cash and cash equivalent $ 27,314,507 $ 22,146,240

Accounts receivable 0 115,938

Prepaid accounts 20,916 20,887

Inventory 2,561,052 1,978,488

Total current assets 29,896,475 24,261,553

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Construction in progress 220,291 219,983

Intangible assets, net 17,927,772 18,863,510

Total assets 57,540,021 53,008,384

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Tax payable 424,872 1,018,543

Other payable 2,042,279 4,766,952

Total current liabilities 2,467,151 5,785,495

Derivative liabilities 0 5,531,892

Total liabilities 2,467,151 11,317,387

Stockholders' Equity

Preferred stock, par value $500.00 per share; 45 shares authorized and issued at September 30, 2012 and March 31, 2012 22,500 22,500

Common stock, par value $0.001 per share; 100,000,000 shares authorized, 29,575,523 shares issued and outstanding at December 31, 2012; and 73,780,610 shares issued and outstanding at March 31, 2012, respectively 29,575 73,780

Additional paid-in capital 4,180,183 36,879,643

Statutory reserve 956,633 956,633

Retained earnings 46,237,617 417,285

Accumulated other comprehensive income 3,646,362 3,341,156

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CONDENSED CONSOLIDATED STATEMENT OF CASH FLOW (USD $)
9 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Cash Flows From Operating Activities:

Net income $ 13,071,667 $ 2,078,782

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation and amortization 1,225,386 3,693,018

Common stock cancellation pursuant to the Termination Agreement (2,765,993) 0

Unrealized gain on fair value of derivative (5,531,892) 0

Issue of common shares as compensation 5,000 0

Changes in operating assets and liabilities:

Inventory (582,564) (2,424,798)

Accounts receivable 115,938 0

Taxes payable (593,671) (248,678)

Accrued expenses and other payables 41,319 7,620,588

Net cash provided by (used in) operating activities 4,985,291 10,718,912

Cash flows from investing activities:

Addition to plant and equipment (73,502) (14,704,423)

Prepayment/(deposit) to Jining Tianruitong for purchase of patents 0 15,534,631

Net cash provided by (used in) investing activities (73,502) 830,208

Effect of exchange rate changes on cash and cash equivalents 256,578 847,926

Net increase (decrease) in cash and cash equivalents 5,168,267 12,397,046

Cash and cash equivalents at beginning of period 22,146,240 6,046,804

Cash and cash equivalents at ending of period 27,314,507 18,443,850

Cash paid during the periods for:

Interest 82,138.00 0

Income taxes 2,178,922 2,178,687

Non-cash financing activities:

Stock issued for services 50,000

Stock cancelled for return of patent $ 44,255,087 $ 0

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ORGANIZATION AND PRINCIPAL ACTIVITIES
9 Months Ended

Dec. 31, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

ORGANIZATION AND PRINCIPAL ACTIVITIES
NOTE 1 - ORGANIZATION AND PRINCIPAL ACTIVITIES

China YCT International Group, Inc. (“China YCT”) was incorporated in the State of Florida, in the United States of America (the “USA”) in January 1989, and reincorporated in the State of Delaware on April 4, 2007. China YCT principally operates through directly owned subsidiaries: Landway Nano Bio-Tech, Inc. (100% owned), incorporated in Delaware, and Shandong Spring Pharmaceutical Co., Ltd. (“Shandong Spring”), (100% owned), incorporated in the People’s Republic of China (“PRC”). China YCT International Group, Inc. and its subsidiaries are collectively referred to as the “Company.”

China YCT, through its wholly owned subsidiary, Shandong Spring, is engaged in the business of developing, manufacturing and selling its own medicine from gingko extract, and other dietary supplement products in the P.R. China.

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CONDENSED CONSOLIDATED BALANCE SHEET (Parenthetical) (USD $)

Dec. 31, 2012

Mar. 31, 2012

Preferred stock, par value $ 500.00 $ 500.00

Preferred stock, shares authorized 45 45

Preferred stock, shares issued 45 45

Common stock, par value $ 0.001 $ 0.001

Common stock, shares authorized 100,000,000 100,000,000

Common stock, shares issued 29,575,523 73,780,610

Common stock, shares outstanding 29,575,523 73,780,610

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OTHER LIABILITY
9 Months Ended

Dec. 31, 2012

Other Liabilities Disclosure [Abstract]

OTHER LIABILITY
NOTE 11 – OTHER LIABILITY

On February 28, 2011, the Company entered into the Purchase Agreement. Pursuant to the terms of the Purchase Agreement, the Company acquired a patent (the “LY Patent”) from L.Y. (HK) Biotech Limited, a wholly owned company by L.Y. Research Corp., in exchange for 44,254,952 shares of the Company’s common stock at inception date. In addition, there were two contingent considerations of a total of 31,610,544 shares to be issued upon the occurrences of some pre-determined events. The first contingent consideration of 11,063,968 shares was required to be issued upon the Company’s stock being listed on OTCBB or OTCQB.

Because the obligation to issue additional shares to LY Research was contingent upon the occurrence of certain predetermined events, the liability was to be recognized when the contingencies were resolved. On September 9, 2011, LY Research became entitled to the issuance of 11,063,968 shares of common stock upon the occurrence of the quotation of the Company’s common stock on the OTCQB. Therefore, the liability to issue 11,063,968 shares of common stock should be recorded for the quarter ended September 30, 2011 and forward.

The amount of the liability is calculated by multiplying the 11,063,968 shares of stock by the quoted average stock price on September 9, 2011. The stock price per share on September 9, 2011 was $0.25. The calculation of the liability to issue 11,063,968 shares of the common stock is as followed:

Other Liability $2,765,992 = 11,063,968 shares x $0.25

We recognized $2,765,992 as an “Other Liability” and an addition to the US patent, for the quarter ended September 30, 2011 and forward. As of March 31, 2012, the Patent was written-off due to impairment.

As of October 21, 2012, because the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into a termination agreement on October 29, 2012 to formally terminate the Purchase Agreement, and return the Patent and the shares to LY Research and the Company, respectively. As a result, the “Other Liability” of $2,765,992 was reversed as of December 31, 2012.

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Document and Entity Information
9 Months Ended

Dec. 31, 2012

Feb. 11, 2013

Document Information [Line Items]

Document Type 10-Q

Amendment Flag false

Document Period End Date Dec. 31, 2012

Document Fiscal Year Focus 2013

Document Fiscal Period Focus Q3

Trading Symbol CYIG

Entity Registrant Name CHINA YCT INTERNATIONAL GROUP, INC.

Entity Central Index Key 0000847464

Current Fiscal Year End Date --03-31

Entity Filer Category Smaller Reporting Company

Entity Common Stock Shares Outstanding 29,575,523

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DERIVATIVE LIABILITY AND UNREALIZED GAIN
9 Months Ended

Dec. 31, 2012

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE LIABILITY AND UNREALIZED GAIN
NOTE 12 – DERIVATIVE LIABILITY AND UNREALIZED GAIN

On February 28, 2011, the Company entered into the Purchase Agreement with LY Research; and the Purchase Agreement was amended and restated on August 15, 2011. Pursuant to the terms of the Purchase Agreement, the Company acquired the LY Patent from L.Y. (HK) Biotech Limited, a wholly owned company by L.Y. Research corp., in exchange for 44,254,952 shares of common stock at the acquisition date. In addition, 11,063,968 shares of common stock will be issued to the seller upon the occurrence of the quotation of the Company’s common stock on the OTCQB or OTCBB; and 20,546,711 shares will be issued to the seller upon the receipt by the Company of a minimum of $20,000,000 in gross proceeds from a debt or equity financing, or a series of debt and/or equity financings (the “Financing”); or upon the quotation of its common stock on NASDAQ or a major stock exchange located outside of the United States (collectively, “Events”). On September 9, 2011, the Company’s stock became quoted at OTCQB; therefore, 11,063,968 shares of common stock became issuable.

As of October 21, 2011, the Purchase Agreement was further amended to state that if either of the Events should not occur within one year from October 21, 2011; the shares issued pursuant to the Purchase Agreement shall be returned to the Company and the LY Patent shall be returned to LY Research and the Purchase Agreement, as amended, shall be cancelled and of no further force or effect. Because the Company is required to acquire the issued shares by returning the US patent if the predetermined financing event is not met, the term meets the definition under the ASC 480-10-25-8, “Obligations to Repurchase Issuer’s Equity Shares by Transferring Assets”. Per ASC 480-10-25-8, the obligation to repurchase an issuer’s own shares by transferring asset should be recognized as a liability at inception.

In addition, because the acquisition was not a certain future event as of October 21, 2011 and forwards, the Company considers the contingent obligation to repurchase its own shares as a written put option. Per ASC 480-10-30-7, all financial instruments, recognized under the guidance in Section 480-10-25, other than certain physically settled forward purchase contracts, shall be measured initially at fair value.

The fair value of the obligation on October 21, 2011 should be the market price of the shares that the company is obligated to repurchase if the financing is failing and weighted by the probability of the Company failing to meet the financing target of $20,000,000 or achieving the listing on NASDAQ or a major foreign stock exchange. On October 21, 2011, the company had issued and was obligated to issue 55,318,920 common shares to Dr. Liu. Therefore, the number of potential shares needed to repurchase was 55,318,920 on October 21, 2011.

Determination of the market price of the shares:

Per ASC 820-10-20 “Readily Determinable Fair Value”, “ The fair value of an equity security is readily determinable if sales prices or bid-and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by Pink Sheets LLC. Restricted stock meets that definition if the restriction terminates within one year. ” Because the sales price of the company’s common stock shares was currently available in the over-the-counter market, the fair value of the company’s stock is readily determinable and is the sales price of the stock on October 21, 2011. Because the company’s common stock was not traded on October 21, 2011, the closest quotations were the prices on October 23, 2011, which was $0.40/share; therefore, the fair values per share for were $0.40 for October 21, 2011. As of September 30, 2012, the most recent quoted CYIG stock price was $0.02 (at September 28, 2012).

Determination of the probability of the Company failing to meet the predetermined event:

The Company determined that on October 21, 2011, the chance that the final contingency would not be met, thereby triggering our obligation to repurchase those shares, was around 15% based on the reasons described in its amended 10Q for the quarter ended December 31, 2011. Therefore, the Company recognized $3,319,135 as a derivative liability as of December 31, 2011.

However, as of March 31, 2012, the Company was informed by its placement agent that it was highly unlikely to achieve the $20M financing by October 21, 2012. Therefore, the Company reassessed the probability of failing to achieve the financing target by October 21, 2012 to be 100% as of March 31, 2012 and forwards.

The fair value of the derivative obligation was calculated as follows:
$1,106,378 = 55,318,920 x $0.02/share x 100% at September 30, 2012, and
$5,531,892 = 55,318,920 x $0.10/share x 100% at March 31, 2012.

The fair value of the derivative obligation was decreased by $4,425,514 at September 30, 2012 as a result of the CYIG stock price change. The decrease was recognized as unrealized gain reflecting a non-cash adjustment for changes in fair value of the Company’s derivative liability.

On October 29, 2012, because the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into the Termination Agreement to formally terminate the Purchase Agreement, and return the Patent and the shares to LY Research and the Company, respectively. As a result, the derivative obligation and the unrealized gain were reversed by the carrying amount of $1,106,378 and $4,425,514, respectively.

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CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)
3 Months Ended 9 Months Ended

Dec. 31, 2012

Dec. 30, 2011

Dec. 31, 2012

Dec. 31, 2011

Sales Revenue $ 6,922,363 $ 10,112,489 $ 23,521,007 $ 26,477,760

Cost of Goods Sold 3,450,065 4,712,730 11,367,854 11,894,299

Gross Profit 3,472,298 5,399,759 12,153,153 14,583,461

Selling Expenses 552,318 713,694 2,216,642 2,505,249

G&A Expense 1,184,227 1,570,674 2,387,125 4,028,897

R&D Expenses 723,790 183,693 1,272,490 577,514

Total expense 2,460,335 2,468,061 5,876,257 7,111,660

Income from operation 1,011,963 2,931,698 6,276,896 7,471,801

Interest income (Expense) 23,346 65,818 82,138 209,953

Other income (Expense) 3,872,370 (3,319,135) 8,297,884 (3,319,135)

Profit before tax 4,907,679 (321,619) 14,656,918 4,362,619

Income tax 258,827 1,112,777 1,585,251 2,283,837

Net income 4,648,852 (1,434,396) 13,071,667 2,078,782

Other comprehensive income

Foreign currency translation adjustment 474,863 (1,724) 305,206 847,925

Comprehensive income $ 5,123,715 $ (1,436,120) $ 13,376,873 $ 2,926,707

Basic and diluted income per common share

Basic and Diluted $ 0.11 $ 0.00 $ 0.22 $ 0.03

Weighted average number of common shares outstanding

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CONSTRUCTION IN PROGRESS
9 Months Ended

Dec. 31, 2012

Construction In Progress Disclosure [Abstract]

CONSTRUCTION IN PROGRESS
NOTE 6 – CONSTRUCTION IN PROGRESS

Construction in progress represents direct costs of construction or acquisition and design fees incurred for the Company’s new plant and equipment. Capitalization of these costs ceases and the construction in progress is transferred to plant and equipment when substantially all the activities necessary to prepare the assets for their intended use are completed. No depreciation is made until construction is completed and put into use.

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PLANT, PROPERTY AND EQUIPMENT, NET
9 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Abstract]

PLANT, PROPERTY AND EQUIPMENT, NET
NOTE 5 – PLANT, PROPERTY AND EQUIPMENT, NET

The components of property and equipment were as follows:

Period Ended
December 31,
2012 March 31,
2012
Machinery & Equipment $ 617,363 $ 538,461
Furniture & Fixture 164,767 164,536
Building 10,123,714 10,109,560
Subtotal 10,905,844 10,812,557
Less: Accumulated Depreciation (1,410,361 ) (1,149,219 )
Total plant, property and equipment, net $ 9,495,483 $ 9,663,338

The depreciation expense for the three months ended December 31, 2012 and 2011 was $84,813 and $27,885, respectively.

The depreciation expense for the nine months ended December 31, 2012 and 2011 was $261,143 and $155,283, respectively.

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PLANT, PROPERTY AND EQUIPMENT, NET (Tables)
9 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Abstract]

Components of Property and Equipment
The components of property and equipment were as follows:

Period Ended
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2012 March 31,
2012
Machinery & Equipment $ 617,363 $ 538,461
Furniture & Fixture 164,767 164,536
Building 10,123,714 10,109,560
Subtotal 10,905,844 10,812,557
Less: Accumulated Depreciation (1,410,361 ) (1,149,219 )
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STOCKHOLDERS' EQUITY
9 Months Ended

Dec. 31, 2012

Stockholders' Equity Note [Abstract]

STOCKHOLDERS' EQUITY
NOTE 13 - STOCKHOLDERS’ EQUITY

Stock Issued to Independent Directors

The total amount of the compensation in the form of issuing shares of common stock to the independent directors was $50 and $22,222 for the periods ended December 31, 2012 and March 31, 2012, respectively.

Stock Cancelled for Return of Patent

On February 28, 2011, the Company issued 44,254,952 shares of common stock, as a partial of total considerations to acquire a U.S. patent No. 6,475,531 B1 titled “Safe Botanical Drug for Treatment and Prevention of Influenza and Increasing Immune Function” from L.Y. Research Corp., a New Jersey Corporation. The shares of the common stock were valued at the average closing market price on February 28, 2011 in the amount of $32,748,665.

On October 29, 2012, because the conditions set in the Purchase Agreement with L.Y. Research Corp. were not fulfilled, the Company and LY Research entered into a termination agreement to formally terminate the Purchase Agreement, and returned the patent and the shares to LY Research and the Company, respectively. Subsequently, the Company cancelled the returned shares of the Company’s common stock. As a result of this cancellation, “Additional paid-in capital” and “Retained earnings” decreased by $32,704,410 and $32,748,664, respectively.

Statutory Reserve

Subsidiaries incorporated in China are required to make appropriations to reserve funds, based on after-tax net income determined in accordance with generally accepted accounting principles of the People’s Republic of China (“PRC GAAP”). Effective January 1, 2006, the Company is only required to contribute to one statutory reserve fund at 10% of net income after tax per annum, and any contributions are not to exceed 50% of the respective companies’ registered capital.

As of December 31, 2012, the Company appropriated $956,633 to the statutory reserve.

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TAX PAYABLE
9 Months Ended

Dec. 31, 2012

Tax Disclosure [Abstract]

TAX PAYABLE
NOTE 9 - TAX PAYABLE

Tax payable as of December 31, 2012 and March 31, 2012 were as follows:

As of
December 31,
2012 March 31,
2012

Corporate Income Tax $ 25,502 $ 774,423
Value-Added Tax 369,944 225,223
Other Tax & Fees 29,426 18,897

Total Tax Payable $ 424,872 $ 1,018,543

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MAJOR CUSTOMER AND VENDOR
9 Months Ended

Dec. 31, 2012

Risks and Uncertainties [Abstract]

MAJOR CUSTOMER AND VENDOR
NOTE 7 - MAJOR CUSTOMER AND VENDOR

In the three and nine months ended December 31, 2012, the Company mainly sold products to individual retail customers through nine major distributors.

For the three months ended December 31, 2012, the purchases from four major vendors was $1,802,900, representing 80% of the Company’s total purchases for the quarter.

For the nine months ended December 31, 2012, the purchases from four major vendors was $9,445,424, representing 75% of the Company’s total purchases for the period.

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INTANGIBLE ASSETS, NET
9 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS, NET
NOTE 8 - INTANGIBLE ASSETS, NET

The intangible assets of the Company consist of land use right and purchased patents.

Net land use right and purchased patents were as follows:

Amortization As of
Period December 31, 2012 March 31, 2012
Land use right 50 years $ 1,614,510 $ 1,612,252
Less: Accumulated amortization (202,597 ) (178,052 )
Land use right, net 1,411,913 1,434,200
Patent 1 16.5 years 7,318,430 7,308,199
Patent (non-US No. ZL200510045001.9) 13.75 years 9,863,973 9,850,182
Patent (non-US No. ZL200710013301.8) 14.95 years 1,590,963 1,588,739
Less: Accumulated amortization (2,257,508 ) (1,317,810 ))
Patents, net $ 16,515,858 $ 17,429,310

The amortization expense of land use right for the three months ended December 31, 2012 and 2011 was $9,831 and $9,439, respectively. The amortization expense of patents for the three months ended December 31, 2012 and 2011 was $330,933 and $1,419,727, respectively.

The amortization expense of land use right for the nine months ended December 31, 2012 and 2011 was $24,545 and $29,856, respectively. The amortization expense of patents for the nine months ended December 31, 2012 and 2011 was $939,698 and $3,315,517, respectively.

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INCOME TAXES
9 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

INCOME TAXES
NOTE 10 - INCOME TAXES

Shandong Spring Pharmaceutical Co., Ltd. is subject to the Enterprise income tax (“EIT”) at a statutory rate of 25%.

The expense associated with the recognition of a contingent obligation under ASC 480-10-25-8, is not tax deductible in China. Per ASC 740-10-25-3A, “An excess of the amount for financial reporting over the tax basis of an investment in a foreign subsidiary or a foreign corporate joint venture that is essentially permanent in duration. ” Therefore, the tax difference in the amount of $1,382,973 ($5,531,892 x 25% tax rate) caused by expense recognized on our book but not in the Chinese tax purpose at March 31, 2012 will be a permanent difference.

On February 28, 2011, the Company purchased a patent (the “US Patent”) pursuant to the terms of a purchase agreement with L.Y. Research Corp., a New Jersey corporation (“LY Research”), which purchase agreement was amended and restated on August 15, 2011 and amended on October 21, 2011 (the “Purchase Agreement), On October 29, 2012, due to the fact that the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into a termination agreement to formally terminate the Purchase Agreement, and return the US Patent and the shares to LY Research and the Company, respectively. Prior to termination of the purchase agreement, the Company had conducted an impairment analysis with respect to the US Patent and concluded that an impairment was warranted. The loss from impairment of the US patent is not tax deductible in China. Therefore, the tax difference in the amount of $7,920,122 ($31,680,487 x 25%) caused by loss recognized on our book but not for the Chinese tax purpose at March 31, 2012 was a permanent difference. However, upon the return of the US Patent back to LY Research, the permanent tax differences associated with the recognition of the contingent obligation and the loss from impairment were reversed and there was no permanent tax difference at December 31, 2012.

For the three months ended December 31, 2012 and 2011, Shandong Spring Pharmaceutical Co., Ltd. recorded income tax provisions of $258,827 and $1,112,777, respectively.

For the nine months ended December 31, 2012 and 2011, Shandong Spring Pharmaceutical Co., Ltd. recorded income tax provisions of $1,585,251 and $2,283,837, respectively.

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MAJOR CUSTOMER AND VENDOR - Additional Information (Detail) (USD $)
3 Months Ended 9 Months Ended

Dec. 31, 2012

Dec. 31, 2012

Concentration Risk [Line Items]

Number of major distributors 9 9

Supplier Concentration Risk

Concentration Risk [Line Items]

Number of major vendors 4 4

Purchases from major suppliers 1,802,900 9,445,424

Percentage of purchases from major suppliers 80.00% 75.00%

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Useful Lives of Property and Equipment
Property and equipment are stated at cost. The cost of an asset is comprised of its purchase price and any direct attributable costs of bring the asset to its present working condition and locations for its intended use. Depreciation is calculated using the straight-like method over the following useful lives:

Building 30-35 years

Machinery, equipment and automobiles 7-15 years

Furniture and fixtures 7-10 years

Exchange Rates Adopted to Translate Amounts from RMB into United States Dollars
The following exchange rates were adopted to translate the amounts from RMB into United States dollars (“USD$”) for the respective periods:

December 31,
2012 March 31,
2012 December 31,
2011
Quarter End RMB Exchange Rate (RMB/USD$) 6.2855 6.2943 6.3009
Quarterly Average RMB Exchange Rate (RMB/USD$) 6.2992 6.3933 6.3403

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ORGANIZATION AND PRINCIPAL ACTIVITIES - Additional Information (Detail)
7 Months Ended

Sep. 30, 2012

Landway Nano Bio-Tech, Inc.

Organization and Principal Activities [Line Items]

Percentage of ownership in subsidiaries 100.00%

Shandong Spring Pharmaceutical Co., Ltd.

Organization and Principal Activities [Line Items]

Percentage of ownership in subsidiaries 100.00%

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STOCKHOLDERS' EQUITY - Additional Information (Detail) (USD $)
1 Months Ended 3 Months Ended 1 Months Ended 12 Months Ended

Sep. 09, 2011

Feb. 28, 2011

Jan. 01, 2006

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2012

Additional Paid-In Capital [Member]

Dec. 31, 2012

Additional Paid-In Capital [Member]

L.Y. Hong Kong Biotech Limited

Dec. 31, 2012

Retained Earnings [Member]

L.Y. Hong Kong Biotech Limited

Sep. 09, 2011

Patent (U.S. No. 6,475,531 B1)

L.Y. Hong Kong Biotech Limited

Feb. 28, 2011

Patent (U.S. No. 6,475,531 B1)

L.Y. Hong Kong Biotech Limited

Sep. 30, 2012

Independent Directors

Mar. 31, 2012

Independent Directors

Class of Stock [Line Items]

Issuance of common shares to independent directors, value $ 50 $ 22,222

Common stock shares issued to acquire patent 44,254,952 44,254,952

Consideration for patents acquired 2,765,992 32,748,665 2,765,992

Statutory reserve fund 10.00%

Maximum Statutory reserve fund to registered capital 50.00%

Statutory reserve $ 956,633 $ 956,633

Cancellation of issued stock for return of patent (in shares) 0 32,704,410 32,748,664

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CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (USD $)

Total

Preferred Stock Series A

Common shares

Additional paid-in capital

Statutory Reserve

Accumulated OCI

Retained Earnings

Beginning Balance at Mar. 31, 2012 $ 41,690,997 $ 22,500 $ 73,780 $ 36,879,643 $ 956,633 $ 3,341,156 $ 417,285

Beginning Balance (in shares) at Mar. 31, 2012 45 73,780,610

Issuance of common shares to independent directors (in shares) 50,000

Issuance of common shares to independent directors 5,000 50 4,950

Net income for the year 2,252,710 2,252,710

Foreign currency translation adjustment (40,878) (40,878)

Ending Balance at Jun. 30, 2012 43,907,829 22,500 73,830 36,884,593 956,633 3,300,278 2,669,995

Ending Balance (in shares) at Jun. 30, 2012 45 73,780,610

Net income for the year 6,170,105 6,170,105

Foreign currency translation adjustment (128,779) (128,779)

Ending Balance at Sep. 30, 2012 49,949,155 22,500 73,830 36,884,593 956,633 3,171,499 8,840,100

Ending Balance (in shares) at Sep. 30, 2012 45 73,780,610

Cancellation of issued stock for return of patent (44,255) (32,704,410) 32,746,665

Cancellation of issued stock for return of patent (in shares) (44,255,087) 0 32,748,664

Net income for the year 4,648,852 4,648,852

Foreign currency translation adjustment 474,863 474,863

Ending Balance at Dec. 31, 2012 $ 55,072,870 $ 22,500 $ 29,575 $ 4,180,183 $ 956,633 $ 3,646,363 $ 46,237,617

Ending Balance (in shares) at Dec. 31, 2012 45 29,575,523

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Mar. 31, 2012

Sep. 30, 2012

CHINA

Mar. 31, 2012

CHINA

Dec. 31, 2012

Shandong Spring Pharmaceutical

Income Taxes [Line Items]

Income tax at statutory rate 25.00% 25.00% 25.00% 25.00% 25.00%

Tax difference amount caused by expenses $ 1,106,378 $ 1,382,973

Expense associated with the recognition of a contingent obligation 1,106,378 4,425,514 5,531,892

Tax difference amount caused impairment loss 7,920,122

Impairment loss 31,680,487

Income tax provisions $ 258,827 $ 1,112,777 $ 1,585,251 $ 2,283,837

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
9 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Basis of presentation
Basis of presentation

The consolidated financial statements of the Company are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).

Principles of consolidation
Principles of consolidation

The consolidated financial statements include the financial statements of China YCT, Landway Nano and its wholly owned subsidiary, Shandong Spring. All inter-company transactions and balances are eliminated in consolidation.

Use of estimates
Use of estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant accounting estimates reflected in the Company’s consolidated financial statements include: the valuation of inventory, and estimated useful lives and impairment of property and equipment and intangible assets.

Cash and cash equivalents
Cash and cash equivalents

For the purposes of the statement of cash flow, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Inventory
Inventory

Inventory is primarily composed of raw materials and packing materials for manufacturing, work in process, and finished goods. Inventories are valued at the lower of cost or market with cost determined on a weighted average basis. Management compares the cost of inventory with the market value and an allowance is made to write down the inventory to market value, if lower than cost.

Property and equipment
Property and equipment

Property and equipment are stated at cost. The cost of an asset is comprised of its purchase price and any direct attributable costs of bring the asset to its present working condition and locations for its intended use. Depreciation is calculated using the straight-like method over the following useful lives:

Building 30-35 years

Machinery, equipment and automobiles 7-15 years

Furniture and fixtures 7-10 years

Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized.

Intangible Assets
Intangible Assets

(i) Land Use Rights:

All land in the PRC is owned by the government and cannot be sold to any individual or company. However, the government may grant a “land use right” for occupying, developing and using land. The Company records land use rights obtained as intangible assets at cost, which is amortized evenly over the grant period of 50 years.

(ii) Patents:

In March 2010, the Company purchased one patent from Shandong YCT Corp. The patent is the Company’s exclusive right to use an aglycone type and purification method of biotransformation in the gingko product manufacturing process for a period of 20 years from the patent application date. The patent was recorded at cost when purchased, and is being amortized over the shorter of its remaining legal life, 16.5 years, or its useful life, on a straight-line basis.

In October 2011, two patents were transferred to the Company based on a purchase agreement signed with Jining Tianruitong Technology development Company, Limited on October 26, 2010; which are “Treatment to ischemic encephalopathy and its preparation method” (ZL200510045001.9) and “Chinese herbal medicine compound to treat renal insufficiency and its preparation” (ZL200710013301.8). The patents were recorded at cost when purchased, and are being amortized over the shorter of the remaining legal lives, 13.75 years and 14.95 years, respectively; or their useful lives, on a straight-line basis.

Revenue recognition
Revenue recognition

The Company’s revenue recognition policies are in compliance with Staff Accounting Bulletin (“SAB”) 104, included in the Codification as ASC 605, Revenue Recognition. Sales revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are recorded as customer deposits.

Impairment of long-lived assets
Impairment of long-lived assets

The Company reviews and evaluates the net carrying value of its long-lived assets at least annually, or upon the occurrence of other events or changes in circumstances that indicate that the related carrying amounts may not be recoverable. Per ASC 360-10-35-21, a long-lived asset (asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. Per ASC 360-10-35-17, an impairment loss shall be recognized only if the carrying amount of the long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group).

Income taxes
Income taxes

The Company accounts for income tax under the asset and liability method as stipulated by ASC 740 formerly Statement of Financial Accounting Standards (”SFAS”) No. 109, “ Accounting for Income Taxes ”, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of the events that have been included in the financial statements or tax returns. Deferred Income taxes are recognized for all significant temporary differences between tax and financial statements bases of assets and liabilities. Valuation allowances are established against net deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized. The Company did not recognize any deferred tax amount at December 31, 2012 and March 31, 2012.

China YCT International, Inc. is a holding company of Shandong Spring Pharmaceutical Co., Ltd and does not have any operating activities. Although the contract for the acquisition of the US patent acquired in February 2011 from LY Research Corp. was executed by the holding company, in substance, the patent was acquired by the Company’s operating entity in China. Therefore, the patent related income or expense does not result in any US income tax liabilities.

Value-added tax
Value-added tax

Sales revenue represents the invoiced value of goods, net of a Value-Added Tax (“VAT”). All of the Company’s products that are sold in the PRC are subject to a Chinese value-added tax at a rate of 17% of the gross sales price. This VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing their finished product.

The Company recorded net VAT Payable in amount of $369,944 and $225,223 as of December 31, 2012 and March 31, 2012, respectively.

Research and development
Research and development

Research and development costs relate to the Company’s developing its intellectual property. Research and development costs are expensed as incurred. The costs of material and equipment that are acquired or constructed for research and development activities and have alternative future uses are classified as plant and equipment and are depreciated over their estimated useful lives.

The research and development expense for the three months ended December 31, 2012 and 2011 was $723,790 and $183,693, respectively.

The research and development expense for the nine months ended December 31, 2012 and 2011 was $1,272,490 and $577,514, respectively.

Advertising costs
Advertising costs

Advertising costs for newspaper and television are expensed as incurred.

The Company incurred advertising costs of $158,750 and $157,712 for the three months ended December 31, 2012 and 2011, respectively.

The Company incurred advertising costs of $759,866 and $390,452 for the nine months ended December 31, 2012 and 2011, respectively.

Mailing and handling costs
Mailing and handling costs

The Company accounts for mailing and handling fees in accordance with the FASB ASC 605-45 (Emerging Issues Task Force ( EITF ) Issue No . 00-10 , Accounting for Shipping and Handling Fees and Costs ). The Company includes shipping and handling fees billed to customers in net revenues. Amounts incurred by the Company for freight are included in cost of goods sold.

For the three months ended December 31, 2012 and 2011, the Company incurred $218,820 and $1,475 mailing and handling costs, respectively.

For the nine months ended December 31, 2012 and 2011, the Company incurred $765,413 and $662,629 mailing and handling costs, respectively.

Stock Based Compensation
Stock Based Compensation

The Company measures compensation expense for its non-employee stock-based compensation under FASB ASC 718. The fair value of the stock issued is used to measure the transaction, as this is more reliable than the fair value of the services received. Fair value is measured as the value of the Company’s common stock on the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete. The fair value of the equity instrument is charged directly to compensation expense.

Net income (loss) per share ("EPS")
Net income (loss) per share (“EPS”)

Basic EPS excludes dilution and is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock (convertible preferred stock, forward contracts, warrants to purchase common stock, contingently issuable shares, common stock options and warrants and their equivalents using the treasury stock method) were exercised or converted into common stock.

There are nil and 31,610,679 common stock equivalents available for dilution purposes as of December 31, 2012 and 2011, respectively.

Risks and uncertainties
Risks and uncertainties

The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in the North America and Western Europe. The risks include political, economic and legal, and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Fair Value of Financial Instruments
Fair Value of Financial Instruments

For certain of the Company’s financial instruments, including cash and cash equivalents, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities.

As of December 31, 2012, the Company did not identify any financial instruments that are required to be presented on the balance sheet at fair value other than those whose carrying amounts approximate fair value due to their short maturities.

Foreign currency translation
Foreign currency translation

The accounts of the Company’s Chinese subsidiary are maintained in the RMB and the accounts related to the U.S. parent company are maintained in the USD. The accounts of the Chinese subsidiary were translated into USD in accordance with Accounting Standards Codification (“ASC”) Topic 830 “Foreign Currency Matters,” with the RMB as the functional currency for the Chinese subsidiary. According to Topic 830, all assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’ equity is translated at historical rates and statement of income items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, “Comprehensive Income.” Gains and losses resulting from the translations of foreign currency transactions and balances are reflected in the statements of income.

Translation adjustments resulting from this process amounted to $3,646,363 and $3,341,156 as of December 31, 2012 and March 31, 2012, respectively.

The following exchange rates were adopted to translate the amounts from RMB into United States dollars (“USD$”) for the respective periods:

December 31,
2012 March 31,
2012 December 31,
2011
Quarter End RMB Exchange Rate (RMB/USD$) 6.2855 6.2943 6.3009
Quarterly Average RMB Exchange Rate (RMB/USD$) 6.2992 6.3933 6.3403

Recent accounting pronouncements
Recent accounting pronouncements

In July 2012, FASB issued an amendment to the FASB Codification Topic 350 – Testing Indefinite-Lived Intangible Assets for Impairment. The objective of the amendments in this Update is to reduce the cost and complexity of performing an impairment test for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance among long-lived asset categories. The amendments permit an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles – Goodwill and Other – General Intangibles Other than Goodwill. The more likely-than-not threshold is defined as having a likelihood of more than 50 percent. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company decided to adopt the amendment for the year starting with April 1, 2013. The Company does not expect the adoption of this pronouncement to have a significant impact on its financial condition or results of operations.

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PREPAID ACCOUNTS - Additional Information (Detail) (USD $)	Dec. 31, 2012	Mar. 31, 2012
Prepaid Expenses [Line Items]
Prepaid accounts	$ 20,916	$ 20,887
Shandong YCT
Prepaid Expenses [Line Items]
Prepaid accounts	$ 20,916	$ 20,887

Components of Inventories (Detail) (USD $)	Dec. 31, 2012	Mar. 31, 2012
Inventory Disclosure [Line Items]
Raw materials	$ 1,112,873	$ 272,873
Work-in-progress	668,309	414,390
Finished goods	779,870	1,291,225
Total Inventories	$ 2,561,052	$ 1,978,488

Components of Property and Equipment (Detail) (USD $)	Dec. 31, 2012	Mar. 31, 2012
Property, Plant and Equipment [Line Items]
Machinery & Equipment	$ 617,363	$ 538,461
Furniture & Fixture	164,767	164,536
Building	10,123,714	10,109,560
Subtotal	10,905,844	10,812,557
Less: Accumulated Depreciation	(1,410,361)	(1,149,219)
Total plant, property and equipment, net	$ 9,495,483	$ 9,663,338

DERIVATIVE LIABILITY AND UNREALIZED GAIN- Additional Information (Detail) (USD $)	1 Months Ended			3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 21, 2011	Sep. 09, 2011	Feb. 28, 2011	Dec. 31, 2012	Dec. 30, 2011	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2012
Fair Value of Financial Instruments [Line Items]
Common stock shares issued to acquire patent			44,254,952
Common stock, shares issuable			31,610,544
Minimum Proceeds from issuance of debt and/or equity in order to issue shares to sellers of patent		$ 20,000,000	$ 20,000,000
Agreement cancellation period	1 year
Number of shares issued	55,318,920
Number of shares to be repurchased	55,318,920					55,318,920
Fair value of price per share	$ 0.40					$ 0.02
Stock restriction period	1 year
Percentage of shares to be repurchased				100.00%		100.00%	15.00%	100.00%
Derivative liability				0		0	3,319,135	5,531,892
Agreement expiration date				Oct. 21, 2012				Oct. 21, 2012
Unrealized gain on fair value of derivative				4,425,514	0	(5,531,892)	0
L.Y. Hong Kong Biotech Limited
Fair Value of Financial Instruments [Line Items]
Unrealized gain on fair value of derivative				1,106,378
Patent (U.S. No. 6,475,531 B1)
Fair Value of Financial Instruments [Line Items]
Minimum Proceeds from issuance of debt and/or equity in order to issue shares to sellers of patent		20,000,000
Patent (U.S. No. 6,475,531 B1) \| L.Y. Hong Kong Biotech Limited
Fair Value of Financial Instruments [Line Items]
Common stock shares issued to acquire patent			44,254,952
Common stock, shares issuable			31,610,544
Patent (U.S. No. 6,475,531 B1) \| L.Y. Hong Kong Biotech Limited \| Minimum
Fair Value of Financial Instruments [Line Items]
Minimum Proceeds from issuance of debt and/or equity in order to issue shares to sellers of patent			$ 20,000,000
Patent (U.S. No. 6,475,531 B1) \| L.Y. Hong Kong Biotech Limited \| Scenario 1
Fair Value of Financial Instruments [Line Items]
Common stock, shares issuable			11,063,968
Patent (U.S. No. 6,475,531 B1) \| L.Y. Hong Kong Biotech Limited \| Scenario 2
Fair Value of Financial Instruments [Line Items]
Common stock, shares issuable			20,546,711

CONDENSED CONSOLIDATED BALANCE SHEET (USD $)	Dec. 31, 2012	Mar. 31, 2012
Current assets:
Cash and cash equivalent	$ 27,314,507	$ 22,146,240
Accounts receivable	0	115,938
Prepaid accounts	20,916	20,887
Inventory	2,561,052	1,978,488
Total current assets	29,896,475	24,261,553
Plant, property and equipment, net	9,495,483	9,663,338
Construction in progress	220,291	219,983
Intangible assets, net	17,927,772	18,863,510
Total assets	57,540,021	53,008,384
Current liabilities:
Tax payable	424,872	1,018,543
Other payable	2,042,279	4,766,952
Total current liabilities	2,467,151	5,785,495
Derivative liabilities	0	5,531,892
Total liabilities	2,467,151	11,317,387
Stockholders' Equity
Preferred stock, par value $500.00 per share; 45 shares authorized and issued at September 30, 2012 and March 31, 2012	22,500	22,500
Common stock, par value $0.001 per share; 100,000,000 shares authorized, 29,575,523 shares issued and outstanding at December 31, 2012; and 73,780,610 shares issued and outstanding at March 31, 2012, respectively	29,575	73,780
Additional paid-in capital	4,180,183	36,879,643
Statutory reserve	956,633	956,633
Retained earnings	46,237,617	417,285
Accumulated other comprehensive income	3,646,362	3,341,156
Total stockholders' equity	55,072,870	41,690,997
Total liabilities and stockholders' equity	$ 57,540,021	$ 53,008,384

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOW (USD $)	9 Months Ended
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOW (USD $)	Dec. 31, 2012	Dec. 31, 2011
Cash Flows From Operating Activities:
Net income	$ 13,071,667	$ 2,078,782
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,225,386	3,693,018
Common stock cancellation pursuant to the Termination Agreement	(2,765,993)	0
Unrealized gain on fair value of derivative	(5,531,892)	0
Issue of common shares as compensation	5,000	0
Changes in operating assets and liabilities:
Inventory	(582,564)	(2,424,798)
Accounts receivable	115,938	0
Taxes payable	(593,671)	(248,678)
Accrued expenses and other payables	41,319	7,620,588
Net cash provided by (used in) operating activities	4,985,291	10,718,912
Cash flows from investing activities:
Addition to plant and equipment	(73,502)	(14,704,423)
Prepayment/(deposit) to Jining Tianruitong for purchase of patents	0	15,534,631
Net cash provided by (used in) investing activities	(73,502)	830,208
Effect of exchange rate changes on cash and cash equivalents	256,578	847,926
Net increase (decrease) in cash and cash equivalents	5,168,267	12,397,046
Cash and cash equivalents at beginning of period	22,146,240	6,046,804
Cash and cash equivalents at ending of period	27,314,507	18,443,850
Cash paid during the periods for:
Interest	82,138.00	0
Income taxes	2,178,922	2,178,687
Non-cash financing activities:
Stock issued for services	50,000
Stock cancelled for return of patent	$ 44,255,087	$ 0

ORGANIZATION AND PRINCIPAL ACTIVITIES	9 Months Ended
ORGANIZATION AND PRINCIPAL ACTIVITIES	Dec. 31, 2012
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
ORGANIZATION AND PRINCIPAL ACTIVITIES	NOTE 1 - ORGANIZATION AND PRINCIPAL ACTIVITIES China YCT International Group, Inc. (“China YCT”) was incorporated in the State of Florida, in the United States of America (the “USA”) in January 1989, and reincorporated in the State of Delaware on April 4, 2007. China YCT principally operates through directly owned subsidiaries: Landway Nano Bio-Tech, Inc. (100% owned), incorporated in Delaware, and Shandong Spring Pharmaceutical Co., Ltd. (“Shandong Spring”), (100% owned), incorporated in the People’s Republic of China (“PRC”). China YCT International Group, Inc. and its subsidiaries are collectively referred to as the “Company.” China YCT, through its wholly owned subsidiary, Shandong Spring, is engaged in the business of developing, manufacturing and selling its own medicine from gingko extract, and other dietary supplement products in the P.R. China.

CONDENSED CONSOLIDATED BALANCE SHEET (Parenthetical) (USD $)	Dec. 31, 2012	Mar. 31, 2012
Preferred stock, par value	$ 500.00	$ 500.00
Preferred stock, shares authorized	45	45
Preferred stock, shares issued	45	45
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	29,575,523	73,780,610
Common stock, shares outstanding	29,575,523	73,780,610

Document and Entity Information	9 Months Ended
Document and Entity Information	Dec. 31, 2012	Feb. 11, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2012
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Trading Symbol	CYIG
Entity Registrant Name	CHINA YCT INTERNATIONAL GROUP, INC.
Entity Central Index Key	0000847464
Current Fiscal Year End Date	--03-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock Shares Outstanding		29,575,523

DERIVATIVE LIABILITY AND UNREALIZED GAIN	9 Months Ended
DERIVATIVE LIABILITY AND UNREALIZED GAIN	Dec. 31, 2012
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITY AND UNREALIZED GAIN	NOTE 12 – DERIVATIVE LIABILITY AND UNREALIZED GAIN On February 28, 2011, the Company entered into the Purchase Agreement with LY Research; and the Purchase Agreement was amended and restated on August 15, 2011. Pursuant to the terms of the Purchase Agreement, the Company acquired the LY Patent from L.Y. (HK) Biotech Limited, a wholly owned company by L.Y. Research corp., in exchange for 44,254,952 shares of common stock at the acquisition date. In addition, 11,063,968 shares of common stock will be issued to the seller upon the occurrence of the quotation of the Company’s common stock on the OTCQB or OTCBB; and 20,546,711 shares will be issued to the seller upon the receipt by the Company of a minimum of $20,000,000 in gross proceeds from a debt or equity financing, or a series of debt and/or equity financings (the “Financing”); or upon the quotation of its common stock on NASDAQ or a major stock exchange located outside of the United States (collectively, “Events”). On September 9, 2011, the Company’s stock became quoted at OTCQB; therefore, 11,063,968 shares of common stock became issuable. As of October 21, 2011, the Purchase Agreement was further amended to state that if either of the Events should not occur within one year from October 21, 2011; the shares issued pursuant to the Purchase Agreement shall be returned to the Company and the LY Patent shall be returned to LY Research and the Purchase Agreement, as amended, shall be cancelled and of no further force or effect. Because the Company is required to acquire the issued shares by returning the US patent if the predetermined financing event is not met, the term meets the definition under the ASC 480-10-25-8, “Obligations to Repurchase Issuer’s Equity Shares by Transferring Assets”. Per ASC 480-10-25-8, the obligation to repurchase an issuer’s own shares by transferring asset should be recognized as a liability at inception. In addition, because the acquisition was not a certain future event as of October 21, 2011 and forwards, the Company considers the contingent obligation to repurchase its own shares as a written put option. Per ASC 480-10-30-7, all financial instruments, recognized under the guidance in Section 480-10-25, other than certain physically settled forward purchase contracts, shall be measured initially at fair value. The fair value of the obligation on October 21, 2011 should be the market price of the shares that the company is obligated to repurchase if the financing is failing and weighted by the probability of the Company failing to meet the financing target of $20,000,000 or achieving the listing on NASDAQ or a major foreign stock exchange. On October 21, 2011, the company had issued and was obligated to issue 55,318,920 common shares to Dr. Liu. Therefore, the number of potential shares needed to repurchase was 55,318,920 on October 21, 2011. Determination of the market price of the shares: Per ASC 820-10-20 “Readily Determinable Fair Value”, “ The fair value of an equity security is readily determinable if sales prices or bid-and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by Pink Sheets LLC. Restricted stock meets that definition if the restriction terminates within one year. ” Because the sales price of the company’s common stock shares was currently available in the over-the-counter market, the fair value of the company’s stock is readily determinable and is the sales price of the stock on October 21, 2011. Because the company’s common stock was not traded on October 21, 2011, the closest quotations were the prices on October 23, 2011, which was $0.40/share; therefore, the fair values per share for were $0.40 for October 21, 2011. As of September 30, 2012, the most recent quoted CYIG stock price was $0.02 (at September 28, 2012). Determination of the probability of the Company failing to meet the predetermined event: The Company determined that on October 21, 2011, the chance that the final contingency would not be met, thereby triggering our obligation to repurchase those shares, was around 15% based on the reasons described in its amended 10Q for the quarter ended December 31, 2011. Therefore, the Company recognized $3,319,135 as a derivative liability as of December 31, 2011. However, as of March 31, 2012, the Company was informed by its placement agent that it was highly unlikely to achieve the $20M financing by October 21, 2012. Therefore, the Company reassessed the probability of failing to achieve the financing target by October 21, 2012 to be 100% as of March 31, 2012 and forwards. The fair value of the derivative obligation was calculated as follows: $1,106,378 = 55,318,920 x $0.02/share x 100% at September 30, 2012, and $5,531,892 = 55,318,920 x $0.10/share x 100% at March 31, 2012. The fair value of the derivative obligation was decreased by $4,425,514 at September 30, 2012 as a result of the CYIG stock price change. The decrease was recognized as unrealized gain reflecting a non-cash adjustment for changes in fair value of the Company’s derivative liability. On October 29, 2012, because the conditions set in the Purchase Agreement were not fulfilled, the Company and LY Research entered into the Termination Agreement to formally terminate the Purchase Agreement, and return the Patent and the shares to LY Research and the Company, respectively. As a result, the derivative obligation and the unrealized gain were reversed by the carrying amount of $1,106,378 and $4,425,514, respectively.

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	Dec. 31, 2012	Dec. 30, 2011	Dec. 31, 2012	Dec. 31, 2011
Sales Revenue	$ 6,922,363	$ 10,112,489	$ 23,521,007	$ 26,477,760
Cost of Goods Sold	3,450,065	4,712,730	11,367,854	11,894,299
Gross Profit	3,472,298	5,399,759	12,153,153	14,583,461
Selling Expenses	552,318	713,694	2,216,642	2,505,249
G&A Expense	1,184,227	1,570,674	2,387,125	4,028,897
R&D Expenses	723,790	183,693	1,272,490	577,514
Total expense	2,460,335	2,468,061	5,876,257	7,111,660
Income from operation	1,011,963	2,931,698	6,276,896	7,471,801
Interest income (Expense)	23,346	65,818	82,138	209,953
Other income (Expense)	3,872,370	(3,319,135)	8,297,884	(3,319,135)
Profit before tax	4,907,679	(321,619)	14,656,918	4,362,619
Income tax	258,827	1,112,777	1,585,251	2,283,837
Net income	4,648,852	(1,434,396)	13,071,667	2,078,782
Other comprehensive income
Foreign currency translation adjustment	474,863	(1,724)	305,206	847,925
Comprehensive income	$ 5,123,715	$ (1,436,120)	$ 13,376,873	$ 2,926,707
Basic and diluted income per common share
Basic and Diluted	$ 0.11	$ 0.00	$ 0.22	$ 0.03
Weighted average number of common shares outstanding
Basic and Diluted	43,029,245	73,780,610	60,029,581	73,780,610

CONSTRUCTION IN PROGRESS	9 Months Ended
CONSTRUCTION IN PROGRESS	Dec. 31, 2012
Construction In Progress Disclosure [Abstract]
CONSTRUCTION IN PROGRESS	NOTE 6 – CONSTRUCTION IN PROGRESS Construction in progress represents direct costs of construction or acquisition and design fees incurred for the Company’s new plant and equipment. Capitalization of these costs ceases and the construction in progress is transferred to plant and equipment when substantially all the activities necessary to prepare the assets for their intended use are completed. No depreciation is made until construction is completed and put into use.

MAJOR CUSTOMER AND VENDOR - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
	Dec. 31, 2012	Dec. 31, 2012
Concentration Risk [Line Items]
Number of major distributors	9	9
Supplier Concentration Risk
Concentration Risk [Line Items]
Number of major vendors	4	4
Purchases from major suppliers	1,802,900	9,445,424
Percentage of purchases from major suppliers	80.00%	75.00%

ORGANIZATION AND PRINCIPAL ACTIVITIES - Additional Information (Detail)	7 Months Ended
	Sep. 30, 2012
Landway Nano Bio-Tech, Inc.
Organization and Principal Activities [Line Items]
Percentage of ownership in subsidiaries	100.00%
Shandong Spring Pharmaceutical Co., Ltd.
Organization and Principal Activities [Line Items]
Percentage of ownership in subsidiaries	100.00%

STOCKHOLDERS' EQUITY - Additional Information (Detail) (USD $)	1 Months Ended					3 Months Ended			1 Months Ended		12 Months Ended
	Sep. 09, 2011	Feb. 28, 2011	Jan. 01, 2006	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2012 Additional Paid-In Capital [Member]	Dec. 31, 2012 Additional Paid-In Capital [Member] L.Y. Hong Kong Biotech Limited	Dec. 31, 2012 Retained Earnings [Member] L.Y. Hong Kong Biotech Limited	Sep. 09, 2011 Patent (U.S. No. 6,475,531 B1) L.Y. Hong Kong Biotech Limited	Feb. 28, 2011 Patent (U.S. No. 6,475,531 B1) L.Y. Hong Kong Biotech Limited	Sep. 30, 2012 Independent Directors	Mar. 31, 2012 Independent Directors
Class of Stock [Line Items]
Issuance of common shares to independent directors, value											$ 50	$ 22,222
Common stock shares issued to acquire patent		44,254,952								44,254,952
Consideration for patents acquired	2,765,992	32,748,665							2,765,992
Statutory reserve fund			10.00%
Maximum Statutory reserve fund to registered capital			50.00%
Statutory reserve				$ 956,633	$ 956,633
Cancellation of issued stock for return of patent (in shares)						0	32,704,410	32,748,664

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Total	Preferred Stock Series A	Common shares	Additional paid-in capital	Statutory Reserve	Accumulated OCI	Retained Earnings
Beginning Balance at Mar. 31, 2012	$ 41,690,997	$ 22,500	$ 73,780	$ 36,879,643	$ 956,633	$ 3,341,156	$ 417,285
Beginning Balance (in shares) at Mar. 31, 2012		45	73,780,610
Issuance of common shares to independent directors (in shares)			50,000
Issuance of common shares to independent directors	5,000		50	4,950
Net income for the year	2,252,710						2,252,710
Foreign currency translation adjustment	(40,878)					(40,878)
Ending Balance at Jun. 30, 2012	43,907,829	22,500	73,830	36,884,593	956,633	3,300,278	2,669,995
Ending Balance (in shares) at Jun. 30, 2012		45	73,780,610
Net income for the year	6,170,105						6,170,105
Foreign currency translation adjustment	(128,779)					(128,779)
Ending Balance at Sep. 30, 2012	49,949,155	22,500	73,830	36,884,593	956,633	3,171,499	8,840,100
Ending Balance (in shares) at Sep. 30, 2012		45	73,780,610
Cancellation of issued stock for return of patent			(44,255)	(32,704,410)			32,746,665
Cancellation of issued stock for return of patent (in shares)			(44,255,087)	0			32,748,664
Net income for the year	4,648,852						4,648,852
Foreign currency translation adjustment	474,863					474,863
Ending Balance at Dec. 31, 2012	$ 55,072,870	$ 22,500	$ 29,575	$ 4,180,183	$ 956,633	$ 3,646,363	$ 46,237,617
Ending Balance (in shares) at Dec. 31, 2012		45	29,575,523

Useful Lives of Property and Equipment (Detail)	9 Months Ended
Useful Lives of Property and Equipment (Detail)	Dec. 31, 2012
Buildings \| Minimum
Property, Plant and Equipment [Line Items]
Useful lives of property and equipment	30 years
Buildings \| Maximum
Property, Plant and Equipment [Line Items]
Useful lives of property and equipment	35 years
Machinery, equipment and automobiles \| Minimum
Property, Plant and Equipment [Line Items]
Useful lives of property and equipment	7 years
Machinery, equipment and automobiles \| Maximum
Property, Plant and Equipment [Line Items]
Useful lives of property and equipment	15 years
Furniture and Fixtures [Member] \| Minimum
Property, Plant and Equipment [Line Items]
Useful lives of property and equipment	7 years
Furniture and Fixtures [Member] \| Maximum
Property, Plant and Equipment [Line Items]
Useful lives of property and equipment	10 years

INCOME TAXES - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended	7 Months Ended	12 Months Ended	3 Months Ended
INCOME TAXES - Additional Information (Detail) (USD $)	Dec. 31, 2012	Dec. 30, 2011	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2012	Sep. 30, 2012 CHINA	Mar. 31, 2012 CHINA	Dec. 31, 2012 Shandong Spring Pharmaceutical
Income Taxes [Line Items]
Income tax at statutory rate			25.00%		25.00%	25.00%	25.00%	25.00%
Tax difference amount caused by expenses						$ 1,106,378	$ 1,382,973
Expense associated with the recognition of a contingent obligation			1,106,378			4,425,514	5,531,892
Tax difference amount caused impairment loss							7,920,122
Impairment loss					31,680,487
Income tax provisions	$ 258,827	$ 1,112,777	$ 1,585,251	$ 2,283,837