Exhibit 99.3

BROOKWOOD PHARMACEUTICALS, INC. AND SUBSIDIARY
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEET
AS OF JUNE 30, 2007

	June 30
	2007
ASSETS
Current Assets:
Cash and cash equivalents	$	4,420,943
Accounts receivable, net		3,458,438
Inventory		446,273
Prepayments and other current assets		213,804
Total Current Assets		8,539,458
Property and Equipment, net		5,426,541
Other Assets
Intangible assets, net		1,270,794
Other long-term assets		2,000
Total Other Assets		1,272,794
TOTAL ASSETS	$	15,238,793
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Accounts payable	$	692,063
Accounts payable — parent company		30,277
Accrued liabilities		279,760
Unearned revenue		2,770,064
Current portion of long-term debt		252,199
Deferred income taxes		45,000
Total Current Liabilities		4,069,363
Long-Term Debt		241,093
Deferred income taxes		6,000
Stockholder equity
Preferred Stock		10,000
Common Stock		10
Additional paid-in capital		8,989,879
Retained earnings		1,922,448
Total Stockholders’ equity		10,922,337
TOTAL LIABILITIES AND STOCKHOLDER EQUITY	$	15,238,793

BROOKWOOD PHARMACEUTICALS, INC. AND SUBSIDIARY
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2007 AND 2006

	2007		2006
Revenues
Contract revenues	$	6,857,749	$	4,855,599
Intellectual property revenues, net of direct expenses		35,730		57,222
Polymer revenue		1,594,798		1,045,013
		8,488,277		5,957,834
Cost of Sales
Direct expenses		2,924,395		2,311,565
Overhead		1,814,672		1,202,760
		4,739,067		3,514,325
Gross Margin		3,749,210		2,443,509
Other Operating Expenses
Research and development		330,348		173,867
Selling, general and administrative		1,846,601		1,438,946
		2,176,949		1,612,813
Income from Operations		1,572,261		830,696
Other Income (Expense)		50,938		(9,664	)
Net Income before Income Taxes		1,623,199		821,032
Net Income Tax Expense		572,525		188,932
Net Income	$	1,050,674	$	632,100

BROOKWOOD PHARMACEUTICALS, INC. AND SUBSIDIARY
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED JUNE 30, 2007 AND 2006

	2007			2006
Cash Flows from Operating Activities
Net Income	$	1,050,674		$	632,100
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		397,173			346,722
Stock-based compensation		111,235			31,110
Change in operating assets and liabilities:
Accounts receivable, net		859,795			(872,643	)
Inventory		(10,019	)		99,117
Prepayments and other current assets		(23,054	)		(59,273	)
Accounts payable		(88,192	)		(525,997	)
Accrued liabilities		145,506			41,809
Unearned revenue		(540,577	)		283,741
Net Cash Provided by (used in) Operating Activities		1,902,541			(23,314	)
Cash Flows from Investing Activities
Payment for intangible assets, net of reimbursement		74,620			(72,618	)
Capital expenditures		(354,818	)		(178,587	)
Net Cash Used by Investing Activities		(280,198	)		(251,205	)
Cash Flows from Financing Activities
Proceeds from issuance of preferred stock		—			2,000,000
Net Cash Provided by Financing Activities		—			2,000,000
Increase in Cash and Cash equivalents		1,622,343			1,725,481
Cash and Cash Equivalents at Beginning of Period		2,798,600			543,733
Cash and Cash Equivalents at End of Period	$	4,420,943		$	2,269,214