<SEC-DOCUMENT>0001513162-12-000810.txt : 20121012
<SEC-HEADER>0001513162-12-000810.hdr.sgml : 20121012
<ACCEPTANCE-DATETIME>20121012162020
ACCESSION NUMBER:		0001513162-12-000810
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		11
CONFORMED PERIOD OF REPORT:	20120831
FILED AS OF DATE:		20121012
DATE AS OF CHANGE:		20121012

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIOMERICA INC
		CENTRAL INDEX KEY:			0000073290
		STANDARD INDUSTRIAL CLASSIFICATION:	DENTAL EQUIPMENT & SUPPLIES [3843]
		IRS NUMBER:				952645573
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-08765
		FILM NUMBER:		121142091

	BUSINESS ADDRESS:	
		STREET 1:		17571 VON KARMAN AVENUE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
		BUSINESS PHONE:		9496452111

	MAIL ADDRESS:	
		STREET 1:		17571 VON KARMAN AVENUE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NMS PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19871130

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUCLEAR MEDICAL SYSTEMS INC
		DATE OF NAME CHANGE:	19830216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUCLEAR INSTRUMENTS INC
		DATE OF NAME CHANGE:	19720508
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>form10q.htm
<DESCRIPTION>FORM 10-Q
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><STRONG><FONT style="FONT-SIZE: 12pt">UNITED STATES</FONT></STRONG></FONT></P><FONT style="FONT-SIZE: 12pt">

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman"><STRONG>SECURITIES AND EXCHANGE COMMISSION</STRONG></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman"><STRONG>WASHINGTON, D.C. 20549</STRONG></FONT></P></FONT>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><STRONG>FORM 10-Q</STRONG></FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">(Mark One)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman"><STRONG><FONT style="FONT-SIZE: 12pt">[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</FONT></STRONG></FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><STRONG>FOR THE QUARTERLY PERIOD ENDED AUGUST 31, 2012</STRONG></FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;<STRONG>&nbsp;</STRONG>OR<BR><BR></FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">[&nbsp;&nbsp;] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><STRONG>Commission File Number:&nbsp; 0-8765</STRONG></FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-SIZE: 20pt" lang=EN-US face="times new roman"><U>BIOMERICA, INC.</U></FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">(Exact name of registrant as specified in its charter)</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

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   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">Delaware </FONT></B></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman"></FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="35%" align=center>

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">95-2645573</FONT></B></P></TD></TR>

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   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=top width="35%">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">(State or other jurisdiction of </FONT></P>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">incorporation or organization) </FONT></FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman"></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=top width="35%" align=center>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">(I.R.S. Employer </FONT><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">Identification No.)</FONT></FONT></P></TD></TR></TABLE></DIV>

<P style="MARGIN: 0in 0in 10pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

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   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">17571 Von Karman Avenue, Irvine, CA </FONT></B></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 11pt" color=#000000 face=Calibri,sans-serif></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">92614</FONT></B></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">(Address of principal executive offices) </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=top width="30%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 11pt" color=#000000 face=Calibri,sans-serif></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 12pt" color=#000000>(Zip Code)</FONT></P></TD></TR></TABLE><FONT style="LINE-HEIGHT: 115%" lang=EN-US></FONT></DIV>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><STRONG><BR>Registrant's telephone number including area code:</STRONG>&nbsp;</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;(949) 645-2111</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">(Former name, former address and former fiscal year, if changed since last report.)</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><U><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">(TITLE OF EACH CLASS)</FONT></U></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="26%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 11pt" color=#000000 face=Calibri,sans-serif></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="39%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><U><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">(NAME OF EACH EXCHANGE ON WHICH REGISTERED)</FONT></U></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">Common Stock, par value $.08</FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=top width="26%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 11pt" color=black face=Calibri,sans-serif></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=top width="39%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000 face="times new roman">OTC-BULLETIN BOARD</FONT></B></P></TD></TR></TABLE><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 11pt" lang=EN-US face=Calibri,sans-serif></FONT></DIV>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><BR>Securities registered pursuant to Section 12(g) of the Act:</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><STRONG>(TITLE OF EACH CLASS)</STRONG></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><STRONG>COMMON STOCK, PAR VALUE $0.08</STRONG></FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 69.65pt 0pt 0in" align=justify><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Indicate by check whether the registrant (1) 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 </FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.<BR></FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Yes [X] No [&nbsp; ]</FONT></P></DIV>



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<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Date File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (paragraph 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).</FONT></P>

<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Yes [X] No [&nbsp; ]</FONT></P>

<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Indicate by check mark whether the registrant is a large accelerated, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large accelerated filer", "accelerated filer", and "smaller reporting company" in Rule 12b-2 of the Exchange Act.</FONT></P>

<P style="MARGIN: 0in 69.65pt 0pt 0in" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman" color=#000000><FONT style="FONT-SIZE: 12pt">Large Accelerated Filer&nbsp; </FONT><FONT style="FONT-SIZE: 12pt">[&nbsp;&nbsp;] </FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=top width="46%" align=left>

   <P style="MARGIN: 0in 0in 0pt" align=left><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 12pt" color=#000000>Accelerated Filer [&nbsp;&nbsp;]</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman" color=#000000><FONT style="FONT-SIZE: 12pt">Non-Accelerated Filer&nbsp;</FONT><FONT style="FONT-SIZE: 12pt">&nbsp; [&nbsp;&nbsp;] </FONT></FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt" align=left><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 12pt" color=#000000><FONT>Smaller Reporting Company [X]</FONT></FONT></P></TD></TR></TABLE></DIV>

<P style="MARGIN: 0in 0in 10pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 11pt" lang=EN-US face=Calibri,sans-serif></FONT>&nbsp;</P>

<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Act).</FONT></P>

<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;Yes [&nbsp; ] No [X]</FONT></P>

<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 69.65pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Indicate the number of shares outstanding of each of the registrant's common stock, as of the latest practicable date: 6,952,339 shares of common stock, par value $0.08, as of October 12, 2012. </FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>BIOMERICA, INC.</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>INDEX</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 1.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Financial Statements:</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Condensed Consolidated Statements of Operations and</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Comprehensive Income (unaudited) &#8211; Three Months Ended</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>August 31, 2012 and 2011 </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>1</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Condensed Consolidated Balance Sheets (unaudited)</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>August 31, 2012 and (audited) May 31, 2012</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>2 </FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Condensed Consolidated Statements of Cash Flows (unaudited) -</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Three Months Ended August 31, 2012 and 2011 </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>3</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Notes to Condensed Consolidated Financial Statements (unaudited) </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>4&nbsp;- 10</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 2.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Management's Discussion and Analysis of Financial Condition and Results of Operations </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>11 - 13</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 3.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Quantitative and Qualitative Disclosures about Market Risk </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>13</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 4.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Controls and Procedures </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>14</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>PART II</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Other Information</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 1. </FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Legal Proceedings </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>14</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 1A.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Risk Factors </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>14</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 2.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Unregistered Sales of Equity Securities &amp; Use of Proceeds</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>15</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 3. </FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Defaults upon Senior Securities </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>15</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=black></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 4.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Mine Safety Disclosures </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>15</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt 10pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 5.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Other Information </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>15</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Item 6.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Exhibits</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>15</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 10pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Signatures </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>16</FONT></P></TD></TR></TABLE></DIV>

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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" lang=EN-US face="times new roman"><STRONG>PART I - FINANCIAL INFORMATION</STRONG></FONT></P><FONT style="FONT-SIZE: 10pt">

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman"><STRONG>SUMMARIZED FINANCIAL INFORMATION</STRONG></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman"><STRONG>ITEM 1. FINANCIAL STATEMENTS</STRONG></FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman"><STRONG>BIOMERICA, INC. AND SUBSIDIARIES</STRONG></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman"><STRONG>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS</STRONG></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman"><STRONG>AND COMPREHENSIVE INCOME (UNAUDITED)</STRONG></FONT></P></FONT>

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   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P><B><FONT style="LINE-HEIGHT: normal">Three Months Ended</FONT></B> </FONT></TD></TR>

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   <TD vAlign=bottom width="28%" colSpan=6 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

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   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal"></FONT></B></P></FONT></B>

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   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">August 31,</FONT></FONT></FONT></B><FONT style="FONT-SIZE: 12pt"><FONT style="FONT-FAMILY: times new roman"></P></FONT></FONT></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2012</FONT></FONT></FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2011</FONT></FONT></FONT></B></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Net sales</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,701,949&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,407,665&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cost of sales</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(969,688)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(891,244)</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Gross profit</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>732,261&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>516,421&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Operating Expenses:</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Selling, general and administrative</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>332,130&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>313,584&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Research and development</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>87,980&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>85,936&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 30pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Total operating expenses</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>420,110&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>399,520&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Income from operations</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>312,151&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>116,901&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Other Income (Expense):</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Dividend and interest income</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,116&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,464&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Interest expense</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(308)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(573)</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 30pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Total other income</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>808&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>891&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Income before income tax</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>312,959&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>117,792&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Provision for income taxes</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(21,319)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Net income </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>291,640&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>117,792&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 16.7pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Basic net income per common share </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>0.04&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>0.02&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 16.7pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Diluted net income per common share</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>0.04&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>0.02&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Weighted average number of common and </FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Common Equivalent Shares:</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Basic</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>6,952,339&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>6,868,339&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 16.7pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Diluted</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>7,303,134&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>6,903,353&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Net income </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>291,640&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>117,792&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Other comprehensive loss</FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">, net of tax:</FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Foreign currency translation</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(81)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(440)</FONT></P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Comprehensive income</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>291,559&nbsp;</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>117,352&nbsp;</FONT></P></TD></TR>

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   <TD vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US></FONT></P></TD>

   <TD vAlign=bottom width="2%">

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   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD></TR>

<TR height=20>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US></FONT></P><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>The accompanying notes are an integral part of these statements.</FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&nbsp;&nbsp;</FONT>&nbsp;</FONT></FONT></TD>

   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

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   <TD vAlign=bottom width="10%">

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   <TD vAlign=bottom width="10%">

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<P style="MARGIN: 0in 0in 10pt"><FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT></FONT>&nbsp;</P>

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<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">1</FONT></P></DIV></DIV>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000><STRONG>BIOMERICA, INC. AND SUBSIDIARIES</STRONG></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="100%" colSpan=6 align=center>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000><STRONG>CONDENSED CONSOLIDATED BALANCE SHEETS</STRONG></FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">August 31, </FONT></FONT></FONT></B></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">May 31, </FONT></FONT></FONT></B></P></TD></TR>

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   <TD vAlign=bottom width="12%" colSpan=2><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2012</FONT></FONT></FONT></B></P></TD>

   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2012</FONT></FONT></FONT></B></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">(unaudited)</FONT></FONT></FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">(audited)</FONT></FONT></FONT></B></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Assets</FONT></B></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

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   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>CURRENT ASSETS:</FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cash and cash equivalents</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,299,480&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,077,342&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 13pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accounts receivable, less allowance for doubtful accounts of </FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$115,921 and $113,191 as of August 31, 2012&nbsp;<BR>&nbsp;&nbsp;&nbsp; and May 31, 2012, respectively</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,373,453&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,200,516&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Inventories, net</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,820,749&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,821,072&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Prepaid expenses and other</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>214,460&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>210,700&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Deferred tax assets, current portion</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>177,000&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>177,000&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 30pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Total current assets</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>4,885,142&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>4,486,630&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Property and Equipment</FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">, net of accumulated depreciation and amortization</FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>604,623&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>584,824&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Deferred Tax Assets</FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">, net of current portion</FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>61,000&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>61,000&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Investments</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>165,324&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>165,324&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=#000000><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Intangible Assets</FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">, net</FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>185,803&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>194,583&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Other Assets </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>78,561&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>78,561&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Total Assets </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>5,980,453&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>5,570,922&nbsp; </FONT></P></TD></TR>

<TR height=20>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></B></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD></TR>

<TR height=20>

   <TD vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></B></P>

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><FONT style="FONT-SIZE: 10pt"><STRONG>Liabilities and Shareholders' Equity</STRONG></FONT></FONT></P></TD>

   <TD vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></TD>

   <TD vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>CURRENT LIABILITIES</FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accounts payable and accrued expenses</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>451,372&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>362,447&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accrued compensation</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>25<FONT style="FONT-SIZE: 10pt" face="Times New Roman">8</FONT>,888&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>186,841&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Line of credit</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>43,000&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>&nbsp;&nbsp;&nbsp;&nbsp; Total Current Liabilities</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>710,260&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>592,288&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Commitments and Contingencies (Note 5)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>SHAREHOLDERS' EQUITY</FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Preferred stock<FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">, <FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">no par value authorized 5,000,000 shares, none issued </FONT></FONT></FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>and none outstanding at August 31,&nbsp;<BR>&nbsp;&nbsp;&nbsp; 2012 and May 31, 2012</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Common stock<FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">, <FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$0.08 par value authorized 25,000,000 shares, issued </FONT></FONT></FONT><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">and outstanding 6,952,339 at August 31&nbsp;<BR>&nbsp;&nbsp;&nbsp; and May 31, 2012, respectively</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>556,186&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>556,186&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Additional paid-in capital</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>17,737,807&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>17,737,807&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accumulated other comprehensive loss</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(6,111)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(6,030)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accumulated deficit</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(13,017,689)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(13,309,329)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Total Shareholders' Equity</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>5,270,193&nbsp;</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>4,978,634&nbsp; </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US>Total Liabilities and Shareholders' Equity </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>5,980,453&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>5,570,922&nbsp; </FONT></P></TD></TR>

<TR height=20>

   <TD vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US></FONT></P></TD>

   <TD vAlign=bottom width="2%">

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD></TR>

<TR height=20>

   <TD vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" lang=EN-US></FONT></P><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><FONT style="FONT-SIZE: 10pt">The accompanying notes are an integral part of these statements.</FONT></FONT></TD>

   <TD vAlign=bottom width="2%">

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD></TR></TABLE></DIV>

<DIV align=center><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"></FONT>&nbsp;</DIV>

<DIV align=center><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"></FONT>&nbsp;</DIV>

<DIV align=center><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">2</FONT></DIV></DIV></DIV>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000><STRONG>BIOMERICA, INC. AND SUBSIDIARIES</STRONG></FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000><STRONG>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)</STRONG></FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="38%" colSpan=5 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">Three Months Ended</FONT></FONT></FONT></B></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">August 31,</FONT></FONT></FONT></B></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="18%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2012</FONT></FONT></FONT></B></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="16%" colSpan=2 align=right><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><B><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2011</FONT></FONT></FONT></B></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cash flows from operating activities:</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 15.25pt">

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   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Net income </FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>291,640&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>117,792&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Adjustments to reconcile net income to net cash provided by operating activities:</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Depreciation and amortization</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>54,167&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>43,048&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Change in provision for losses on accounts receivable</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>2,730&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>21,521&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Inventory reserve</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>24,780&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>3,006&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Increase (decrease) in deferred rent liability</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(108)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,662&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Changes in assets and liabilities:</FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 30pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accounts receivable</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(175,667)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(139,818)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 30pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Inventories</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(24,457)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>47,460&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 30pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Prepaid expenses and other assets</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(3,760)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>104,744&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 30pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accounts payable and other accrued expenses</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>89,033&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(65,211)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 30pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accrued compensation</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>72,047&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(26,180)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Net cash provided by operating activities</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>330,405&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>108,024&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cash flows from investing activities:</FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Increase in intangibles</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(25,000)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Purchases of property and equipment</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(65,186)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(39,473)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Net cash used in investing activities</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(65,186)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(64,473)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cash flows from financing activities:</FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Payments on line of credit or equipment loan</FONT></P></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(43,000)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(11,726)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Net cash provided by financing activities</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(43,000)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(11,726)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Effect of exchange rate changes in cash</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(81)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(440)</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Net increase in cash and cash equivalents</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>222,138&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>31,385&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cash and cash equivalents at beginning of period</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,077,342&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>989,270&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cash and cash equivalents at end of period</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,299,480&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,020,655&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt"><B><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Supplemental Disclosure of Cash-Flow Information:</FONT></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></B>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="3%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR height=20>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cash paid during year for: </FONT></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #80ffff" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Interest</FONT></P></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>308&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>522&nbsp;</FONT></P></TD></TR>

<TR style="HEIGHT: 14.5pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Income taxes</FONT></P></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>61,540&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 14.5pt; PADDING-TOP: 0in" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,680&nbsp;</FONT></P></TD></TR>

<TR height=20>

   <TD vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD></TR>

<TR style="HEIGHT: 20px" height=20>

   <TD style="BACKGROUND-COLOR: #ffffff" vAlign=bottom width="62%">

   <P style="MARGIN: 0in 0in 0pt 0pt"><FONT lang=EN-US face="times new roman"><FONT style="FONT-SIZE: 10pt">The accompanying notes are an integral part of these statements</FONT>.</FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #ffffff" vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #ffffff" vAlign=bottom width="15%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #ffffff" vAlign=bottom width="4%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #ffffff" vAlign=bottom width="3%" align=right>

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD>

   <TD style="BACKGROUND-COLOR: #ffffff" vAlign=bottom width="13%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000></FONT></P></TD></TR></TABLE></DIV>

<P style="MARGIN: 0in 0in 10pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 11pt" lang=EN-US face=Calibri,sans-serif></FONT>&nbsp;</P>

<a name="_bclFooter8"></a><DIV>

<P style="MARGIN: 0in 0in 0pt"><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">3</FONT></P></DIV></DIV>

<HR align=center SIZE=2 width="100%" noShade>



<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>

<A name="page_10"></A><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>

<DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">BIOMERICA, INC. AND SUBSIDIARIES</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Note 1: Basis of Presentation</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">The information set forth in these condensed consolidated statements is unaudited and reflects all adjustments which, in the opinion of management, are necessary to present a fair statement of the consolidated results of operations of Biomerica, Inc. and subsidiaries (the &#8220;Company&#8221;), for the periods indicated. It does not include all information and footnotes necessary for a fair presentation of financial position, results of operations, and cash flow in conformity with generally accepted accounting principles. All adjustments that were made are of normal recurring nature.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">The unaudited Condensed Consolidated Financial Statements and Notes are presented as permitted by the requirements for Form 10-Q and do not contain certain information included in our annual financial statements and notes. The condensed consolidated balance sheet data as of May 31, 2012 was derived from audited financial statements. The accompanying interim condensed consolidated financial statements should be read in conjunction with the financial statements and related notes included in our Annual Report on Form 10-K filed with the Securities and Exchange Commission (SEC) for the fiscal year ended May 31, 2012. The results of operations for our interim periods are not necessarily indicative of results to be achieved for our full fiscal year.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Note 2: Significant Accounting Policies</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Principles of Consolidation</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The condensed consolidated financial statements include the accounts of Biomerica, Inc. as well as the Company&#8217;s German subsidiary and Mexican subsidiary which have not begun operations. All significant intercompany accounts and transactions have been eliminated in consolidation. </FONT></P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Accounting Estimates</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reported period. Actual results could materially differ from those estimates.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Cash and Cash Equivalents<BR><BR></FONT></U></P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Cash and cash equivalents consist of demand deposits and money market accounts with original maturities of less than three months.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></FONT><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">4</FONT></P></DIV></DIV>

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<A name="page_11"></A>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"><BR>Accounts Receivable</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The Company extends unsecured credit to its customers on a regular basis.&nbsp;&nbsp;International accounts are required to prepay until they establish a history with the Company and at that time, they are extended credit at levels based on a number of criteria.&nbsp;&nbsp;Credit levels are approved by designated upper level management.&nbsp;&nbsp;Domestic customers are extended initial credit limits until they establish a history with the Company or submit credit information.&nbsp;&nbsp;All increases in credit limits are also approved by designated upper level management.&nbsp;&nbsp;Management evaluates receivables on a quarterly basis and adjusts the reserve for bad debt accordingly.&nbsp;&nbsp;Balances over ninety days old are reserved for unless collection is reasonably assured.&nbsp;&nbsp;Management evaluates quarterly what items to charge off.&nbsp;&nbsp;Any charge-offs are approved by upper level management prior to charging off.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Occasionally certain long-standing customers, who routinely place large orders, will have unusually large receivables balances relative to the total gross receivables.&nbsp; One such customer who placed a large order at the end of August 2012, had a balance that comprised 60.2% of the gross receivables balance. Management monitors the payments for these large balances closely and very often requires payment of existing invoices before shipping new sales orders.&nbsp; </FONT></P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt; TEXT-DECORATION: none" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Inventories</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The Company values inventory at the lower of cost (determined using a combination of specific lot identification and the first-in, first-out methods) or market. Management periodically reviews inventory for excess quantities and obsolescence. Management evaluates quantities on hand, physical condition, and technical functionality as these characteristics may be impacted by anticipated customer demand for current products and new product introductions. The reserve is adjusted based on such evaluation, with a corresponding provision included in cost of sales. Abnormal amounts of idle facility expenses, freight, handling costs and wasted material are recognized as current period charges and the allocation of fixed production overhead is based on the normal capacity of the Company&#8217;s production facilities.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5</FONT></P></DIV>

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<a name="_bclHeader12"></a><DIV><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">

<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">&nbsp;</P>

<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" face="Times New Roman">The balances of i</FONT>nventories a<FONT style="FONT-SIZE: 12pt" face="Times New Roman">re at</FONT>&nbsp;the following:</FONT></FONT></P></DIV>

<DIV align=center>

<TABLE style="WIDTH: 736px; HEIGHT: 151px" border=0 cellSpacing=0 cellPadding=0>



<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">August 31, </FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">May 31,</FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">2012</FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=right><FONT style="FONT-SIZE: 10pt">

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">2012</FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Raw materials </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">823,921</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">896,<FONT style="FONT-SIZE: 10pt" face="Times New Roman">488</FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Work in progress </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">733,143</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">55<FONT style="FONT-SIZE: 10pt" face="Times New Roman">3</FONT>,<FONT style="FONT-SIZE: 10pt" face="Times New Roman">236</FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Finished products </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">263,685</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">371,<FONT style="FONT-SIZE: 10pt" face="Times New Roman">348</FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Total </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">1,820,749</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">1,821,072</FONT></P></TD></TR></TABLE></DIV>

<P style="MARGIN: 0in 0in 10pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 11pt" lang=EN-US face=Calibri,sans-serif></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Property and Equipment</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Property and equipment are stated at cost. Expenditures for additions and major improvements are capitalized. Repairs and maintenance costs are charged to operations as incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation or amortization is removed from the accounts, and gains or losses from retirements and dispositions are credited or charged to income. </FONT></P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Depreciation and amortization are provided over the estimated useful lives of the related assets, ranging from 5 to 10 years, using the straight-line method. Leasehold improvements are amortized over the lesser of the estimated useful life of the asset or the term of the lease. Depreciation and amortization expense on property and equipment and leasehold improvements amounted to $45,387 and $35,935 for the three months ended August 31, 2012 and 2011, respectively.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Intangible Assets</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Intangible assets include trademarks, product rights, licenses, technology rights and patents, and are accounted for based on Accounting Standards Codification ASC 350 &#8220;</FONT><I><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Intangibles &#8211; Goodwill and Other</FONT></I><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&#8221; (ASC 350). In that regard, intangible assets that have indefinite useful lives are not amortized but are tested at least annually for impairment or more frequently if events or changes in circumstances indicate that the asset might be impaired. Intangible assets are being amortized using the straight-line method over the useful life; not to exceed 18 years for marketing and distribution rights, 10 years for purchased technology use rights, licenses, and 17 years for patents. Amortization amounted to $8,780 and $7,113 for the three months ended August 31, 2012 and 2011, respectively. </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Stock-Based Compensation</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The Company follows the guidance of the accounting provisions of ASC 718 &#8220;</FONT><I><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Share-based Compensation</FONT></I><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&#8221; (ASC 718), which requires the use of the fair-value based method to determine compensation for all arrangements under which employees and others receive shares of stock or equity instruments (warrants and options). The fair value of each option award is estimated on the date of grant using the Black-Scholes valuation model that uses assumptions for expected volatility, expected dividends, expected forfeiture rate, expected term, and the risk-free interest rate. </FONT></P>

<P style="TEXT-ALIGN: center; TEXT-INDENT: 0in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><BR>6</FONT></P></DIV>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Expected volatilities are based on weighted averages of the historical volatility of the Company&#8217;s stock and other factors estimated over the expected term of the options. The expected forfeiture rate is based on historical forfeitures experienced. The expected term of options granted is derived using the &#8220;simplified method&#8221; which computes expected term as the average of the sum of the vesting term plus the contract term as historically the Company had limited activity surrounding its options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant for the period of the expected term.</FONT></P>

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<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">The following summary presents the options and warrants granted, exercised, expired, cancelled and outstanding as of August 31, 2012:</FONT></P>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">Weighted</FONT></FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">Average</FONT></FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Number of Options and Warrants</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">Exercise</FONT></FONT></FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Employee</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Non-employee </FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Total </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">Price</FONT></FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 15.25pt">

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Outstanding May 31, 2012</FONT></P></TD>

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   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,004,500&nbsp; </FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-- </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,004,500&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>0.46 </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="50%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Granted </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-- </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-- </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-- </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-- </FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="50%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Exercised </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>--</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>--</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>-- </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>--</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="50%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Cancelled or expired </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(8,000)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>--</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>(8,000)</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>0.41 </FONT></P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="50%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Outstanding August 31, 2012 </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>996,500&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="12%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>--</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>996,500&nbsp; </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>0.46 </FONT></P></TD></TR></TABLE></DIV>

<P style="MARGIN: 0in 0in 10pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 11pt" lang=EN-US face=Calibri,sans-serif></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Revenue Recognition</FONT></U></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Revenues from product sales are recognized at the time the product is shipped, customarily FOB shipping point, at which point title passes. An allowance is established when necessary for estimated returns as revenue is recognized. In conjunction with sales to certain customers, the Company provides free products upon attaining certain levels of purchases by the customer. The Company accounts for these free products in accordance with ASC 605-50 </FONT><I><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&#8220;Revenue Recognition &#8211; Customer Payments and Incentives&#8221;</FONT></I><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"> and recognizes the cost of the product as part of cost of sales.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">7</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"></P>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">Investments</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">From time-to-time, the Company makes investments in privately-held companies. &nbsp;The Company determines whether the fair values of any investments in privately-held entities have declined below their carrying value whenever adverse events or changes in circumstances indicate that recorded values may not be recoverable. &nbsp;If the Company considers any such decline to be other than temporary (based on various factors, including historical financial results, and the overall health of the investee&#8217;s industry), a write-down to estimated fair value is recorded. &nbsp;The Company currently has not written down the investment and no events have occurred which could indicate the carrying value to be less than the fair value. Investments represent the Company&#8217;s investment in a Polish distributor which is primarily engaged in distributing medical devices. &nbsp;The Company owns approximately 6% of the investee, and accordingly, applies the cost method to account for the investment. &nbsp;Under the cost method, investments are recorded at cost, with gains and losses recognized as of the sale date, and income recorded when received.</FONT></P></DIV>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Shipping and Handling Fees and Costs</FONT></U></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Shipping and handling fees billed to customers are classified as revenue, and shipping and handling costs are classified as cost of sales. The Company included shipping and handling fees billed to customers in net sales. The Company included shipping and handling costs associated with inbound freight and unreimbursed shipping to customers in cost of sales.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Research and Development</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Research and development costs are expensed as incurred.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt; TEXT-DECORATION: none" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Income Taxes</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The Company accounts for income taxes in accordance with ASC 740, &#8220;</FONT><I><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Income Taxes</FONT></I><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&#8221; (ASC 740). Deferred tax assets and liabilities arise from temporary differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements that will result in taxable or deductible amounts in future years. These temporary differences are measured using enacted tax rates. A valuation allowance is recorded to reduce deferred tax assets to the extent that management considers it is more likely than not that a deferred tax asset will not be realized. In determining the valuation allowance, management considers factors such as the reversal of deferred income tax liabilities, projected taxable income, and the character of income tax assets and tax planning strategies. A change to these factors could impact the estimated valuation allowance and income tax expense.</FONT></P>

<P style="MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt; TEXT-DECORATION: none" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 13.55pt 0pt 0in"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Foreign Currency Translation</FONT></U></P>

<P style="MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The subsidiary located in Germany is accounted for primarily using local functional currency. Accordingly, assets and liabilities of this subsidiary are translated using exchange rates in effect at the end of the period, and revenues and costs are translated using average exchange rates for the period. The resulting adjustments are presented as a separate component of accumulated other comprehensive loss.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</FONT></FONT><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</FONT></FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8</FONT></P></DIV></DIV>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"><BR>Deferred Rent</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Incentive payments received from landlords are recorded as deferred lease incentives and are amortized over the underlying lease term on a straight-line basis as a reduction of rent expense. When the terms of an operating lease provide for periods of free rent, rent concessions, and/or rent escalations, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized. This deferred rent liability is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Net Income Per Share</FONT></U></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Basic earnings per share are computed as net income divided by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur from common shares issuable through stock options, warrants and other convertible securities. The total amount of anti-dilutive warrants or options not included in the earnings per share calculation for the three months ended August 31, 2012 and 2011 was 85,000 and 642,250 respectively.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The following table illustrates the required disclosure of the reconciliation of the numerators and denominators of the basic and diluted earnings per share computations.</FONT></P>

<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="28%" colSpan=5 align=center><FONT style="FONT-SIZE: 10pt">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">Three Months <FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">Ended</FONT></FONT></FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="28%" colSpan=5 align=center><FONT style="FONT-SIZE: 10pt">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">August 31,</FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="13%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">2012</FONT></FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="13%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT></P></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal" face="times new roman">2011</FONT></FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Numerator: Income from continuing operations</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">291,640</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">117,792 </FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Denominator for basic net income per common share</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">6,952,339</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">6<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,</FONT>868<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,</FONT>339</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Effect of dilutive securities:</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="FONT-SIZE: 10pt" color=#000000 face="times new roman">Options and warrants</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">350,795</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">35<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,</FONT>014</FONT></P></TD></TR>

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   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Denominator for diluted net income per common share</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">7,303,134</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">6<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,</FONT>903<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,</FONT>353</FONT></P></TD></TR>

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   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Basic net income per common share </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">0.04</FONT></P></TD>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">0.02</FONT></P></TD></TR>

<TR style="HEIGHT: 16.7pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="72%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">Diluted net income per common share</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">0.04</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000 face="times new roman"></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 16.7pt; PADDING-TOP: 0in" vAlign=bottom width="11%" align=right>

   <P style="MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 10pt" color=#000000 face="times new roman">0.02</FONT></P></TD></TR></TABLE></DIV>

<DIV align=center><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 12pt"></FONT></FONT></FONT>&nbsp;</DIV>

<DIV align=center><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 12pt"></FONT></FONT></FONT>&nbsp;</DIV>

<DIV align=center><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new"><FONT style="FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&nbsp;<FONT style="FONT-SIZE: 10pt">9</FONT></FONT></FONT></FONT></DIV></DIV>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Note 3: Accounts Payable and Accrued Expenses<BR><BR></FONT></B></P></DIV>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company&#8217;s accounts payable and accrued expense balances consist of the following at: </FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<DIV align=center>

<TABLE style="WIDTH: 726px; HEIGHT: 151px" border=0 cellSpacing=0 cellPadding=0>



<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">August 31, </FONT></FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">May 31,</FONT></FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2012</FONT></FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2012</FONT></FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accounts payable</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>338,423</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>187,618</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Accrued expenses </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>18,485</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>40,036</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Deferred rent</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>74,747</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>74<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,</FONT>855</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Income taxes payable</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>19,717</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>59,938</FONT></P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Total </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>451,372</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>362,447</FONT></P></TD></TR></TABLE></DIV>

<P style="MARGIN: 0in 0in 10pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT></B>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Note 4: Geographic Information</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT></B>&nbsp;</P>

<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Financial information about foreign and domestic operations and export sales is as follows:</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<DIV align=center>

<TABLE style="WIDTH: 770px; BORDER-COLLAPSE: collapse; HEIGHT: 227px" border=0 cellSpacing=0 cellPadding=0>



<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="26%" colSpan=5 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">Three Months Ended</FONT></FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="26%" colSpan=5 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">August 31,</FONT></FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=center><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2012</FONT></FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="12%" colSpan=2 align=right><FONT style="FONT-SIZE: 10pt"><FONT style="FONT-FAMILY: times new roman">

   <P style="MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT></P></FONT></FONT>

   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-FAMILY: times new roman"><FONT style="FONT-SIZE: 10pt"><FONT style="LINE-HEIGHT: normal">2011</FONT></FONT></FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Revenues from sales to unaffiliated customers:</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>United States </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>279,509</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>186,449</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Asia</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>901,666</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>631,752</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Europe </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>508,167</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>580,918</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>South America </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>236</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,357</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Middle East </FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>11<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,385</FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>4,170</FONT></P></TD></TR>

<TR style="HEIGHT: 15.25pt">

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="MARGIN: 0in 0in 0pt 20pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>Other </FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>986</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; BACKGROUND-COLOR: #80ffff; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.25pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>3,019</FONT></P></TD></TR>

<TR style="HEIGHT: 15.95pt">

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="74%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,</FONT>701<FONT style="FONT-SIZE: 10pt" face="Times New Roman">,949</FONT></FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal" color=#000000></FONT>&nbsp;</P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="2%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>$</FONT></P></TD>

   <TD style="BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt; HEIGHT: 15.95pt; PADDING-TOP: 0in" vAlign=bottom width="10%">

   <P style="TEXT-ALIGN: right; MARGIN: 0in 0.04in 0pt 0in" align=right><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=#000000>1,407,665</FONT></P></TD></TR></TABLE><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT></DIV>

<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>No other geographic concentrations exist where net sales exceed 10% of total net sales.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Note 5: Commitments and Contingencies</FONT></B></P>

<a name="_bclFooter16"></a><DIV>

<P style="MARGIN: 0in 0in 0pt"><FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></FONT></P>

<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">On June 10, 2011, the Company renewed the line of credit (the "Line") with its bank which has a borrowing limit of $400,000. The line is secured by substantially all of the Company&#8217;s assets, bears interest at 1.0% plus the Wall Street Journal Prime West Coast Edition prime rate and expires February 24, 2013. The balance at August 31, 2012 and May 31, 2012 was $0 and $43,000, respectively.</FONT></FONT></FONT></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">On June 18, 2009, the Company entered into an agreement to lease a building in Irvine, California. The lease commenced September 1, 2009 and ends August 31, 2016.&nbsp;&nbsp;The initial base rent was set at $18,490 per month with scheduled annual increases through the end of the lease term. The rent is currently set at $20,204.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</FONT></B></P>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">CERTAIN INFORMATION CONTAINED HEREIN (AS WELL AS INFORMATION INCLUDED IN ORAL STATEMENTS OR OTHER WRITTEN STATEMENTS MADE OR TO BE MADE BY BIOMERICA) CONTAINS STATEMENTS THAT ARE FORWARD-LOOKING, SUCH AS STATEMENTS RELATING TO ANTICIPATED FUTURE REVENUES OF THE COMPANY AND SUCCESS OR CURRENT PRODUCT OFFERINGS. SUCH FORWARD-LOOKING INFORMATION INVOLVES IMPORTANT RISKS AND UNCERTAINTIES THAT COULD SIGNIFICANTLY AFFECT ANTICIPATED RESULTS IN THE FUTURE, AND ACCORDINGLY, SUCH RESULTS MAY DIFFER MATERIALLY FROM THOSE EXPRESSED IN ANY FORWARD-LOOKING STATEMENTS MADE BY OR ON BEHALF OF BIOMERICA. THE POTENTIAL RISKS AND UNCERTAINTIES INCLUDE, AMONG OTHERS, FLUCTUATIONS IN THE COMPANY'S OPERATING RESULTS. THESE RISKS AND UNCERTAINTIES ALSO INCLUDE THE SUCCESS OF THE COMPANY IN RAISING NEEDED CAPITAL, THE ABILITY OF THE COMPANY TO MAINTAIN REQUIREMENTS TO BE LISTED ON NASDAQ, THE CONTINUAL DEMAND FOR THE COMPANY'S PRODUCTS, COMPETITIVE AND ECONOMIC FACTORS OF THE MARKETPLACE, AVAILABILITY OF RAW MATERIALS, HEALTH CARE REGULATIONS AND THE STATE OF THE ECONOMY. READERS ARE CAUTIONED NOT TO PLACE UNDUE RELIANCE ON THESE FORWARD-LOOKING STATEMENTS, WHICH SPEAK ONLY AS OF THE DATE HEREOF, AND THE COMPANY UNDERTAKES NO OBLIGATION TO UPDATE THESE FORWARD-LOOKING STATEMENTS.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt" lang=EN-US>OVERVIEW</FONT></B></P><FONT style="FONT-FAMILY: Times New Roman">

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US>Biomerica, Inc. and Subsidiaries ("Biomerica", the "Company", "we" or "our") develops, manufactures, and markets medical diagnostic products designed for the early detection and monitoring of chronic diseases and medical conditions. Our medical diagnostic products are sold worldwide in two markets: 1) clinical laboratories and 2) point of care (physicians' offices and over-the-counter drugstores). Our diagnostic test kits are used to analyze blood or urine from patients in the diagnosis of various diseases and other medical complications, or to measure the level of specific hormones, antibodies, antigens or other substances, which may exist in the human body in extremely small concentrations.</FONT></P></FONT>

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<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt" align=left><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">Technological advances in medical diagnostics have made it possible to perform diagnostic tests within the home and the physician's office (the point of care), rather than in the clinical laboratory. One of our objectives has been to develop and market rapid diagnostic tests that are accurate, employ easily obtained specimens, and are simple to perform without instrumentation. Our over-the-counter and professional rapid diagnostic products help to manage existing medical conditions and may save lives through early detection and prompt diagnosis. Frequently, results were not available until at least the following day. We believe that rapid point of care tests may be as accurate as laboratory tests when used properly and they require no </FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">instrumentation, give reliable results in minutes and can be performed with confidence in the home or the physician's office.</FONT></P>

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<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt" align=justify><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">Our clinical laboratory diagnostic products include tests for bone and anemia conditions, gastrointestinal diseases, food intolerance,&nbsp;diabetes and others. These diagnostic test kits utilize enzyme immunoassay technology. Some of these products have not yet been submitted for clearance by the FDA for diagnostic use, but can be sold in various foreign countries.</FONT></P>

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<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt" align=justify><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">Biomerica maintains its headquarters in Irvine, California where it houses administration, research and development, sales and marketing, customer services and some manufacturing operations. In July 2010 the Company eliminated its dedicated research&nbsp;department in&nbsp;order to follow its current strategy of licensing&nbsp;technology from other institutions. A part of Biomerica's manufacturing and assembly operations is located in Mexicali, Mexico, under a Mexico maquiladora in order to reduce the cost of manufacturing and compete more effectively worldwide. The Company established a subsidiary in Mexicali for future use.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt" align=justify><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">RESULTS OF OPERATIONS</FONT></B></P>

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<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt" align=justify><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Consolidated net sales for Biomerica were $1,701,949 for the first three months ended August 31, 2012 as compared to $1,407,665 for the same period in the previous year. This represents an increase of $294,284 or 20.9%. The increase was primarily due to the increase of sales in Asia. </FONT></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">For the three months ended August 31, 2012 as compared to August 31, 2011, cost of sales decreased as a percentage of sales from $891,244 or 63.3% <FONT style="FONT-SIZE: 12pt" face="Times New Roman">for the three month period ended August 31, 2011</FONT>, to $969,688, or 56.9% of sales for the three month period ended August 31, 2012.&nbsp; Cost of sales <FONT style="FONT-SIZE: 12pt" face="Times New Roman">decreased </FONT>as a percentage of sales primarily due to an increase in sales and a decrease per unit costs resulting from an increase in production of goods with fixed expenses. </FONT></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">For the three months ended August 31, 2012 compared to 2011, selling, general and administrative costs increased by $18,546, or 5.9%, due to higher cost of trade show attendance and product promotion. </FONT></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">For the three months ended August 31, 2012 and 2011, research and development expenses increased by $2,044, or 2.4%. The increase was primarily due to materials purchased to be used in development and refining of existing products.</FONT></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">For the three months ended August 31, 2012 as compared to August 31, 2011, dividend and interest income and interest expense remained relatively constant.&nbsp; </FONT></P>

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<P style="MARGIN: 0in 0in 0pt" align=justify><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">LIQUIDITY AND CAPITAL RESOURCES</FONT></B></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp;As of August 31, 2012 and May 31, 2012, the Company had cash and cash equivalents in the amount of $1,299,480 and $1,077,342 and working capital of $4,174,882 and $3,894,342, respectively.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt" align=justify><FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</FONT></FONT><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></FONT></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">During the three months ended August 31, 2012 the Company&#8217;s operations generated cash of $222,138 compared to $31,385 in the same period of the prior fiscal year. Cash provided by operations in fiscal 2013 was a result of net income of $291,640 and an increased accounts payable and accrued expenses balances of $89,033. This was offset by an increased balance in accounts receivable of $175,667. Cash used in investing activities in the three months ended August 31, 2012 was $65,186 compared to the three months ended August 31, 2011 of $64,473.&nbsp; Cash used in financing activities in the three months ended August 31, 2012 was $43,000 as compared to $11,726 in the three months ended August 31, 2011.</FONT></P>

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<P style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt" align=justify><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">On June 10, 2011, the Company renewed the line of credit (the "Line") with its bank which has a borrowing limit of $400,000. The line is secured by substantially all of the Company&#8217;s assets, bears interest at 1.0% plus the Wall Street Journal Prime West Coast Edition prime rate and expires February 24, 2013. The balance at August 31, 2012 and May 31, 2012 was $0 and $43,000, respectively.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">CRITICAL ACCOUNTING POLICIES</FONT></B></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make a number of estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Such estimates and assumptions affect the reported amounts of revenues and expenses during the reporting period. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual results may differ materially from these estimates under different assumptions or conditions. We continue to monitor significant estimates made during the preparation of our financial statements. On an ongoing basis, we evaluate estimates and assumptions based upon historical experience and various other factors and circumstances. We believe our estimates and assumptions are reasonable in the circumstances; however, actual results may differ from these estimates under different future conditions.</FONT></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0pt 0pt 0in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">We believe that the estimates and assumptions that are most important to the portrayal of our financial condition and results of operations, in that they require subjective or complex judgments, form the basis for the accounting policies deemed to be most critical to us. These relate to revenue recognition, bad debts, inventory overhead application, and inventory reserve. We believe estimates and assumptions related to these critical accounting policies are appropriate under the circumstances; however, should future events or occurrences result in unanticipated consequences, there could be a material impact on our future financial conditions or results of operations. We suggest that our significant accounting policies be read in conjunction with this Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.</FONT></B></P>

<P style="TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.</FONT> </P>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 4.&nbsp; CONTROLS AND PROCEDURES</FONT></B></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Our management evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, or the Exchange Act, as of the end of the period covered by this report. Our management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. The disclosure controls and procedures have been designed to provide reasonable assurance of achieving their objectives and the Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures are effective at the "reasonable assurance" level. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the disclosure controls and procedures were effective to ensure that information required to be disclosed in the reports that we file and submit under the Exchange Act is (1) recorded, processed, summarized and reported within the time periods specified in the Commission's rules and forms; and (2) accumulated and communicated to the Company's management, including its Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.</FONT></P>

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<P style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">There have been no changes in our internal control over financial reporting identified in connection with the evaluation that occurred during our last fiscal quarter that has materially affected, or that is reasonably likely to materially affect, our internal control over financial reporting.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">PART II. OTHER INFORMATION</FONT></B></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 1.&nbsp; LEGAL PROCEEDINGS.</FONT></B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp; None.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 1A. RISKS AND UNCERTAINTIES.</FONT></B></P>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">You should read the following factors in conjunction with the factors discussed elsewhere in this and our other filings with the Securities and Exchange Commission and in materials incorporated by reference in these filings. The following is intended to highlight certain factors that may affect the financial condition and results of operations of Biomerica, Inc. and are not meant to be an exhaustive discussion of risks that apply to companies such as Biomerica, Inc. Like other businesses, Biomerica, Inc. is susceptible to macroeconomic downturns in the United States or abroad, as were experienced in recent history that may affect the general economic climate and performance of Biomerica, Inc. or its customers.</FONT></P>

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<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Aside from general macroeconomic downturns, the additional material factors that could affect future financial results include, but are not limited to: Terrorist attacks and the impact of such events; diminished access to raw materials that directly enter into our manufacturing process; shipping labor disruption or other major degradation of the ability to ship out products to end </FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">users; inability to successfully control our margins which are affected by many factors including competition and product mix; protracted shutdown of the U.S. border due to an escalation of terrorist or counter terrorist activity; any changes in our business relationships with international distributors or the economic climate they operate in; any event that has a material adverse impact on our foreign manufacturing operations may adversely affect our operations as a whole; failure to manage the future expansion of our business could have a material adverse effect on our revenues and profitability; possible costs or difficulty in complying with government regulations and the delays in receiving required regulatory approvals or the enactment of new adverse regulations or regulatory requirements; numerous competitors, some of which have substantially greater financial and other resources than we do; potential claims and litigation brought by patients or medical professionals alleging harm caused by the use of or exposure to our products; quarterly variations in operating results caused by a number of factors, including business and industry conditions; concentrations of sales with certain distributions could adversely affect the results of the Company if the Company were to lose the sales of that distributor and other factors beyond our control; high balances carried on accounts receivables from concentrated customers; and the costs of recalls, should such occasion arise.&nbsp; All these factors make it difficult to predict operating results for any particular period.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</FONT></FONT><FONT face="courier new"><FONT style="FONT-SIZE: 9pt" lang=EN-US face="courier new">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</FONT></FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><BR>Item 2.&nbsp; UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS. </FONT></B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">None.&nbsp;</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 3.&nbsp; DEFAULTS UPON SENIOR SECURITIES.&nbsp; </FONT></B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">None.&nbsp;</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 4.&nbsp; MINE SAFETY DISCLOSURES. </FONT></B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">None</FONT><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">.&nbsp;</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"></FONT></B>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 5.&nbsp; OTHER INFORMATION.</FONT></B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp; None.</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Item 6.&nbsp; EXHIBITS. </FONT></B></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">The following exhibits are filed or furnished as part of this quarterly report on Form 10-Q: </FONT></P>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Exhibit No.</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Description</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>31.1*&nbsp; </FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Certification Pursuant to Section&nbsp;302 of the Sarbanes-Oxley Act &#8212; Zackary S. Irani</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>31.2 *</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Certification Pursuant to Section&nbsp;302 of the Sarbanes-Oxley Act &#8212; Janet Moore</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>32.1 *</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Certification Pursuant to Section&nbsp;906 of the Sarbanes-Oxley Act &#8212; Zackary S. Irani</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>32.2 *</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>Certification Pursuant to Section&nbsp;906 of the Sarbanes-Oxley Act &#8212; Janet Moore</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" color=black>&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Filed herewith</FONT></P></TD>

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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">SIGNATURES</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">&nbsp; Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has fully caused this report to be signed on its behalf by the undersigned thereunto duly authorized.</FONT></P>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">BIOMERICA, INC.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">Date: October 12, 2012</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><U><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">/S/ Zackary S. Irani</FONT></U></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman"></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">Zackary S. Irani</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman"></FONT>&nbsp;</P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">Chief Executive Officer</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">(Principal Executive Officer)&nbsp;</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">Date: October 12, 2012</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><U><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">/S/ Janet Moore</FONT></U></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">Janet Moore</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">Chief Executive Officer</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: normal; FONT-SIZE: 12pt" color=black face="times new roman">(Principal Financial Officer)&nbsp;</FONT></P></TD></TR></TABLE></DIV>

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<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>2
<FILENAME>exhibit31_1.htm
<DESCRIPTION>EXHIBIT 31.1
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<P style="MARGIN: 0in 0in 0pt" align=justify><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Exhibit 31.1</FONT></P><FONT style="FONT-SIZE: 12pt">

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">CERTIFICATION PURSUANT TO</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">18 U.S.C. SECTION 1350,</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">AS ADOPTED PURSUANT TO</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">I, Zackary S. Irani, certify that:</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">1. I have reviewed this Quarterly Report on Form 10-Q of Biomerica, Inc.;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">2. Based on my knowledge, this report does not contain any untrue statement of a</FONT><FONT lang=EN-US face="times new roman">material fact or omit to state a material fact necessary to make the statements </FONT><FONT lang=EN-US face="times new roman">made, in light of the circumstances under which such statements were made, not </FONT><FONT lang=EN-US face="times new roman">misleading with respect to the period covered by this report;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">3. Based on my knowledge, the financial statements, and other financial information </FONT><FONT lang=EN-US face="times new roman">included in this report, fairly present in all material respects, the financial condition, </FONT><FONT lang=EN-US face="times new roman">results of operations and cash flows of the registrant as of, and for, the periods presented </FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">in this report;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">4. The registrant's other certifying officer and I are responsible for </FONT><FONT lang=EN-US face="times new roman">establishing and maintaining disclosure controls and procedures (as defined in </FONT><FONT lang=EN-US face="times new roman">Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial </FONT><FONT lang=EN-US face="times new roman">reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the </FONT><FONT lang=EN-US face="times new roman">registrant and have:</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a) designed such disclosure controls and procedures, or caused such </FONT><FONT lang=EN-US face="times new roman">disclosure controls and procedures to be designed under our supervision, to </FONT><FONT lang=EN-US face="times new roman">ensure that material information relating to the registrant, including its </FONT><FONT lang=EN-US face="times new roman">consolidated subsidiary, is made known to us by others within those entities, </FONT><FONT lang=EN-US face="times new roman">particularly during the period in which this report is being prepared;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b) designed such internal control over financial reporting, or caused such </FONT><FONT lang=EN-US face="times new roman">internal control over financial reporting to be designed under our supervision,</FONT><FONT lang=EN-US face="times new roman">to provide reasonable assurance regarding the reliability of financial reporting </FONT><FONT lang=EN-US face="times new roman">and the preparation of financial statements for external purposes in accordance </FONT><FONT lang=EN-US face="times new roman">with generally accepted accounting principles;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; c) evaluated the effectiveness of the registrant's disclosure controls and </FONT><FONT lang=EN-US face="times new roman">procedures and presented in this report our conclusions about the effectiveness </FONT><FONT lang=EN-US face="times new roman">of the disclosure controls and procedures, as of the end of the period covered </FONT><FONT lang=EN-US face="times new roman">by this report based on such evaluation; and</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;d) disclosed in this report any change in the registrant's internal </FONT><FONT lang=EN-US face="times new roman">control over financial reporting that occurred during the registrant's most </FONT><FONT lang=EN-US face="times new roman">recent fiscal quarter (the registrant's fourth quarter in the case of an annual </FONT><FONT lang=EN-US face="times new roman">report) that has materially affected, or is reasonably likely to materially </FONT><FONT lang=EN-US face="times new roman">affect, the registrant's internal control over financial reporting; and</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">5. The registrant's other certifying officer and I have disclosed, based on our </FONT><FONT lang=EN-US face="times new roman">most recent evaluation of our internal control over financial reporting, to the </FONT><FONT lang=EN-US face="times new roman">registrant's auditors and the audit committee of the registrant's board of </FONT><FONT lang=EN-US face="times new roman">directors (or other persons performing the equivalent functions):</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a) all significant deficiencies and material weaknesses in the design or </FONT><FONT lang=EN-US face="times new roman">operation of internal control over financial reporting which are reasonably </FONT><FONT lang=EN-US face="times new roman">likely to adversely affect the registrant's ability to record, process,</FONT><FONT lang=EN-US face="times new roman">summarize and report financial information; and</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b) any fraud, whether or not material, that involves management or other </FONT><FONT lang=EN-US face="times new roman">employees who have a significant role in the registrant's internal control over </FONT><FONT lang=EN-US face="times new roman">financial reporting.</FONT></P></FONT></DIV>

<P><FONT style="FONT-SIZE: 10pt" lang=EN-US face="times new roman"><FONT style="FONT-SIZE: 12pt">Date: October 12, 2012</FONT></FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">/s/ Zackary S. Irani</FONT></P><FONT style="FONT-SIZE: 12pt">

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">------------------------</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">Zackary S. Irani</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">Chief Executive Officer</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">(Principal Executive Officer)&nbsp;</FONT></P></FONT>

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<TYPE>EX-31
<SEQUENCE>3
<FILENAME>exhibit31_2.htm
<DESCRIPTION>EXHIBIT 31.2
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<P style="MARGIN: 0in 0in 0pt" align=justify><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">EXHIBIT 31.2</FONT></P><FONT style="FONT-SIZE: 12pt">

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">CERTIFICATION PURSUANT TO</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">18 U.S.C. SECTION 1350,</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">AS ADOPTED PURSUANT TO</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">I, Janet Moore, certify that:</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">1. I have reviewed this Quarterly Report on Form 10-Q of Biomerica, Inc.;</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">2. Based on my knowledge, this report does not contain any untrue statement of a </FONT><FONT lang=EN-US face="times new roman">material fact or omit to state a material fact necessary to make the statements </FONT><FONT lang=EN-US face="times new roman">made, in light of the circumstances under which such statements were made, not </FONT><FONT lang=EN-US face="times new roman">misleading with respect to the period covered by this report;</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">3. Based on my knowledge, the financial statements, and other financial </FONT><FONT lang=EN-US face="times new roman">information included in this report, fairly present in all material respects, </FONT><FONT lang=EN-US face="times new roman">the financial condition, results of operations and cash flows of the registrant </FONT><FONT lang=EN-US face="times new roman">as of, and for, the periods presented in this report;</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">4. The registrant's other certifying officer and I are responsible for </FONT><FONT lang=EN-US face="times new roman">establishing and maintaining disclosure controls and procedures (as defined in </FONT><FONT lang=EN-US face="times new roman">Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial </FONT><FONT lang=EN-US face="times new roman">reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the </FONT><FONT lang=EN-US face="times new roman">registrant and have:</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a) designed such disclosure controls and procedures, or caused such </FONT><FONT lang=EN-US face="times new roman">disclosure controls and procedures to be designed under our supervision, to </FONT><FONT lang=EN-US face="times new roman">ensure that material information relating to the registrant, including its </FONT><FONT lang=EN-US face="times new roman">consolidated subsidiary, is made known to us by others within those entities, </FONT><FONT lang=EN-US face="times new roman">particularly during the period in which this report is being prepared;</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b) designed such internal control over financial reporting, or caused such </FONT><FONT lang=EN-US face="times new roman">internal control over financial reporting to be designed under our supervision, </FONT><FONT lang=EN-US face="times new roman">to provide reasonable assurance regarding the reliability of financial reporting </FONT><FONT lang=EN-US face="times new roman">and the preparation of financial statements for external purposes in accordance </FONT><FONT lang=EN-US face="times new roman">with generally accepted accounting principles;</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; c) evaluated the effectiveness of the registrant's disclosure controls and </FONT><FONT lang=EN-US face="times new roman">procedures and presented in this report our conclusions about the effectiveness </FONT><FONT lang=EN-US face="times new roman">of the disclosure controls and procedures, as of the end of the period covered </FONT><FONT lang=EN-US face="times new roman">by this report based on such evaluation; and</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; d) disclosed in this report any change in the registrant's internal </FONT><FONT lang=EN-US face="times new roman">control over financial reporting that occurred during the registrant's most </FONT><FONT lang=EN-US face="times new roman">recent fiscal quarter (the registrant's fourth quarter in the case of an annual </FONT><FONT lang=EN-US face="times new roman">report) that has materially affected, or is reasonably likely to materially </FONT><FONT lang=EN-US face="times new roman">affect, the registrant's internal control over financial reporting; and</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">5. The registrant's other certifying officer and I have disclosed, based on our </FONT><FONT lang=EN-US face="times new roman">most recent evaluation of our internal control over financial reporting, to the </FONT><FONT lang=EN-US face="times new roman">registrant's auditors and the audit committee of the registrant's board of </FONT><FONT lang=EN-US face="times new roman">directors (or other persons performing the equivalent functions):</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a) all significant deficiencies and material weaknesses in the design or </FONT><FONT lang=EN-US face="times new roman">operation of internal control over financial reporting which are reasonably </FONT><FONT lang=EN-US face="times new roman">likely to adversely affect the registrant's ability to record, process,</FONT><FONT lang=EN-US face="times new roman">summarize and report financial information; and</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b) any fraud, whether or not material, that involves management or other </FONT><FONT lang=EN-US face="times new roman">employees who have a significant role in the registrant's internal control over</FONT><FONT lang=EN-US face="times new roman">&nbsp;<FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">financial reporting.</FONT></FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=justify>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">Date: October 12, 2012</FONT></P><FONT style="FONT-SIZE: 12pt">

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">/s/ Janet Moore</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">-----------------------</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">Janet Moore</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">Chief Financial Officer</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">(Principal Financial Officer)&nbsp;</FONT></P></FONT></FONT>

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<TYPE>EX-32
<SEQUENCE>4
<FILENAME>exhibit32_1.htm
<DESCRIPTION>EXHIBIT 32.1
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman"><BR>EXHIBIT 32.1</FONT></P><FONT style="FONT-SIZE: 12pt">

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">CERTIFICATION PURSUANT TO</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">18 U.S.C. SECTION 1350,</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">AS ADOPTED PURSUANT TO</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify><FONT lang=EN-US face="times new roman">In connection with the Quarterly Report of Biomerica, Inc. (the "Company") on </FONT><FONT lang=EN-US face="times new roman">Form 10-Q for the period ending August 31, 2012, as filed with the Securities </FONT><FONT lang=EN-US face="times new roman">and Exchange Commission on the date hereof (the "Report"), I, Zackary Irani, </FONT><FONT lang=EN-US face="times new roman">Chief Executive Officer of the Company, certify, to the best of my knowledge, </FONT><FONT lang=EN-US face="times new roman">Pursuant to Exchange Act Rule 15d-14(b) and 18 U.S.C. Section 1350, as adopted </FONT><FONT lang=EN-US face="times new roman">Pursuant to Section 906 of the Sarbanes Oxley Act of 2002,</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=justify>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=justify>

<TABLE style="WIDTH: 100%; HEIGHT: 40px" border=0 rules=all borderColor=#ffffff>



<TR>

   <TD vAlign=top rowSpan=2 width="3%">i.</TD>

   <TD vAlign=top rowSpan=2 width="97%"><FONT lang=EN-US face="times new roman">The Report fully complies with the requirements of Sections 13(a) or 15(d) </FONT><FONT lang=EN-US face="times new roman">of the Securities Exchange Act of 1934, and</FONT></TD></TR>

<TR height=20></TR>

<TR height=20>

   <TD vAlign=top width="3%">ii.</TD>

   <TD vAlign=top width="97%"><FONT lang=EN-US face="times new roman">The information contained in the Report fairly presents, in all material&nbsp;</FONT><FONT lang=EN-US face="times new roman">respects, the financial condition and results of operations of the Company.</FONT></TD></TR></TABLE></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">/s/ Zackary S. Irani</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">-----------------------</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">Zackary S. Irani</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">Chief Executive Officer</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">Date: October 12, 2012</FONT></P></FONT>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P></DIV>

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<TYPE>EX-32
<SEQUENCE>5
<FILENAME>exhibit32_2.htm
<DESCRIPTION>EXHIBIT 32.2
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="times new roman">EXHIBIT 32.2</FONT></P><FONT style="FONT-SIZE: 12pt">

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">CERTIFICATION PURSUANT TO</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">18 U.S.C. SECTION 1350,</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">AS ADOPTED PURSUANT TO</FONT></P>

<P style="MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US face="times new roman">SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">In connection with the Quarterly Report of Biomerica, Inc. (the "Company") on </FONT><FONT lang=EN-US face="times new roman">Form 10-Q for the period ending August 31, 2012, as filed with the Securities </FONT><FONT lang=EN-US face="times new roman">and Exchange Commission on the date hereof (the "Report"), I, Janet Moore, Chief </FONT><FONT lang=EN-US face="times new roman">Financial Officer of the Company, certify, to the best of my knowledge, Pursuant </FONT><FONT lang=EN-US face="times new roman">to Exchange Act Rule 15d-14(b) and 18 U.S.C. Section 1350, as adopted Pursuant </FONT><FONT lang=EN-US face="times new roman">to Section 906 of the Sarbanes Oxley Act of 2002,</FONT></P>

<P style="MARGIN: 0in 0in 0pt">&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt">

<TABLE border=0 rules=all borderColor=#ffffff width="100%">



<TR>

   <TD vAlign=top width="3%">i.</TD>

   <TD vAlign=top width="97%"><FONT lang=EN-US face="times new roman">The Report fully complies with the requirements of Sections 13(a) or 15(d)</FONT><FONT lang=EN-US face="times new roman">&nbsp;of the Securities Exchange Act of 1934, and<BR></FONT></TD></TR>

<TR>

   <TD vAlign=top width="3%">ii.</TD>

   <TD vAlign=top width="97%"><FONT lang=EN-US face="times new roman">The information contained in the Report fairly presents, in all material</FONT><FONT lang=EN-US face="times new roman">&nbsp;respects, the financial condition and results of operations of the Company.</FONT></TD></TR></TABLE></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">/s/ Janet Moore</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">-----------------------</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">Janet Moore</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">Chief Financial Officer</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US face="times new roman">Date: October 12, 2012</FONT></P></FONT>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 10pt" lang=EN-US face="times new roman"></FONT>&nbsp;</P>

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        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The condensed consolidated financial&#xd;
        statements include the accounts of Biomerica, Inc. as well&#xd;
        as the Company&amp;#8217;s German subsidiary and Mexican&#xd;
        subsidiary which have not begun operations. All significant&#xd;
        intercompany accounts and transactions have been eliminated&#xd;
        in consolidation.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Accounting Estimates&lt;/font&gt;&lt;/u&gt;&#xd;
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        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The preparation of financial&#xd;
        statements in conformity with accounting principles&#xd;
        generally accepted in the United States of America&#xd;
        (&amp;#8220;GAAP&amp;#8221;) requires management to make estimates&#xd;
        and assumptions that affect the reported amounts of assets&#xd;
        and liabilities and disclosure of contingent assets and&#xd;
        liabilities at the date of the financial statements, and&#xd;
        the reported amounts of revenues and expenses during the&#xd;
        reported period. Actual results could materially differ&#xd;
        from those estimates.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Cash and Cash Equivalents&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Cash and cash equivalents consist of&#xd;
        demand deposits and money market accounts with original&#xd;
        maturities of less than three months.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Accounts Receivable&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The Company extends unsecured credit&#xd;
        to its customers on a regular&#xd;
        basis.&amp;#160;&amp;#160;International accounts are required to&#xd;
        prepay until they establish a history with the Company and&#xd;
        at that time, they are extended credit at levels based on a&#xd;
        number of criteria.&amp;#160;&amp;#160;Credit levels are approved&#xd;
        by designated upper level management.&amp;#160;&amp;#160;Domestic&#xd;
        customers are extended initial credit limits until they&#xd;
        establish a history with the Company or submit credit&#xd;
        information.&amp;#160;&amp;#160;All increases in credit limits are&#xd;
        also approved by designated upper level&#xd;
        management.&amp;#160;&amp;#160;Management evaluates receivables on&#xd;
        a quarterly basis and adjusts the reserve for bad debt&#xd;
        accordingly.&amp;#160;&amp;#160;Balances over ninety days old are&#xd;
        reserved for unless collection is reasonably&#xd;
        assured.&amp;#160;&amp;#160;Management evaluates quarterly what&#xd;
        items to charge off.&amp;#160;&amp;#160;Any charge-offs are&#xd;
        approved by upper level management prior to charging&#xd;
        off.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Occasionally certain long-standing&#xd;
        customers, who routinely place large orders, will have&#xd;
        unusually large receivables balances relative to the total&#xd;
        gross receivables.&amp;#160; One such customer who placed a&#xd;
        large order at the end of August 2012, had a balance that&#xd;
        comprised 60.2% of the gross receivables balance.&#xd;
        Management monitors the payments for these large balances&#xd;
        closely and very often requires payment of existing&#xd;
        invoices before shipping new sales orders.&amp;#160;&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Inventories&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;text-align: justify; text-indent: 0.5in; margin: 0in 13.55pt 0pt 0in;&quot;&gt;&#xd;
      &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The Company values inventory at the lower of&#xd;
      cost (determined using a combination of specific lot&#xd;
      identification and the first-in, first-out methods) or&#xd;
      market. Management periodically reviews inventory for excess&#xd;
      quantities and obsolescence. Management evaluates quantities&#xd;
      on hand, physical condition, and technical functionality as&#xd;
      these characteristics may be impacted by anticipated customer&#xd;
      demand for current products and new product introductions.&#xd;
      The reserve is adjusted based on such evaluation, with a&#xd;
      corresponding provision included in cost of sales. Abnormal&#xd;
      amounts of idle facility expenses, freight, handling costs&#xd;
      and wasted material are recognized as current period charges&#xd;
      and the allocation of fixed production overhead is based on&#xd;
      the normal capacity of the&lt;/font&gt; &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Company&amp;#8217;s production facilities.&lt;/font&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;text-indent: 0.5in; margin: 0in 0in 0pt;&quot;&gt;&#xd;
      &lt;font style=&quot;font-size: 10pt; font-family: times new roman;&quot; lang=&quot;EN-US&quot;&gt;The balances of inventories are at the&#xd;
      following:&lt;/font&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table style=&quot;width: 422.799pt; border-collapse: collapse; margin-left: 4.65pt;&quot; border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&#xd;
      &#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;46%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; colspan=&quot;2&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;August&#xd;
              31,&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; colspan=&quot;2&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;May&#xd;
              31,&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; width=&quot;46%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; colspan=&quot;2&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2012&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; colspan=&quot;2&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;46%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Raw&#xd;
              materials&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;823,921&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;10%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;896,488&lt;/font&gt;&#xd;
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        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;46%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Work&#xd;
              in progress&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;733,143&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;10%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;553,236&lt;/font&gt;&#xd;
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        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;46%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Finished&#xd;
              products&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;263,685&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;10%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;371,348&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.75pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;46%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Total&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;1,820,749&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;1,821,072&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Property and Equipment&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Property and equipment are stated at&#xd;
        cost. Expenditures for additions and major improvements are&#xd;
        capitalized. Repairs and maintenance costs are charged to&#xd;
        operations as incurred. When property and equipment are&#xd;
        retired or otherwise disposed of, the related cost and&#xd;
        accumulated depreciation or amortization is removed from&#xd;
        the accounts, and gains or losses from retirements and&#xd;
        dispositions are credited or charged to income.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Depreciation and amortization are&#xd;
        provided over the estimated useful lives of the related&#xd;
        assets, ranging from 5 to 10 years, using the straight-line&#xd;
        method. Leasehold improvements are amortized over the&#xd;
        lesser of the estimated useful life of the asset or the&#xd;
        term of the lease. Depreciation and amortization expense on&#xd;
        property and equipment and leasehold improvements amounted&#xd;
        to $45,387 and $35,935 for the three months ended August&#xd;
        31, 2012 and 2011, respectively.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Intangible Assets&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Intangible assets include&#xd;
        trademarks, product rights, licenses, technology rights and&#xd;
        patents, and are accounted for based on Accounting&#xd;
        Standards Codification ASC 350 &amp;#8220;&lt;/font&gt;&lt;i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Intangibles &amp;#8211; Goodwill and&#xd;
        Other&lt;/font&gt;&lt;/i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;&amp;#8221; (ASC 350). In that regard,&#xd;
        intangible assets that have indefinite useful lives are not&#xd;
        amortized but are tested at least annually for impairment&#xd;
        or more frequently if events or changes in circumstances&#xd;
        indicate that the asset might be impaired. Intangible&#xd;
        assets are being amortized using the straight-line method&#xd;
        over the useful life; not to exceed 18 years for marketing&#xd;
        and distribution rights, 10 years for purchased technology&#xd;
        use rights, licenses, and 17 years for patents.&#xd;
        Amortization amounted to $8,780 and $7,113 for the three&#xd;
        months ended August 31, 2012 and 2011, respectively.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Stock-Based Compensation&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The Company follows the guidance of&#xd;
        the accounting provisions of ASC 718 &amp;#8220;&lt;/font&gt;&lt;i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Share-based&#xd;
        Compensation&lt;/font&gt;&lt;/i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;&amp;#8221; (ASC 718),&#xd;
        which requires the use of the fair-value based method to&#xd;
        determine compensation for all arrangements under which&#xd;
        employees and others receive shares of stock or equity&#xd;
        instruments (warrants and options). The fair value of each&#xd;
        option award is estimated on the date of grant using the&#xd;
        Black-Scholes valuation model that uses assumptions for&#xd;
        expected volatility, expected dividends, expected&#xd;
        forfeiture rate, expected term, and the risk-free interest&#xd;
        rate.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Expected volatilities are based on&#xd;
        weighted averages of the historical volatility of the&#xd;
        Company&amp;#8217;s stock and other factors estimated over the&#xd;
        expected term of the options. The expected forfeiture rate&#xd;
        is based on historical forfeitures experienced. The&#xd;
        expected term of options granted is derived using the&#xd;
        &amp;#8220;simplified method&amp;#8221; which computes expected&#xd;
        term as the average of the sum of the vesting term plus the&#xd;
        contract term as historically the Company had limited&#xd;
        activity surrounding its options. The risk-free rate is&#xd;
        based on the U.S. Treasury yield curve in effect at the&#xd;
        time of grant for the period of the expected term.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: times new roman;&quot; lang=&quot;EN-US&quot;&gt;The following summary presents the&#xd;
        options and warrants granted, exercised, expired, cancelled&#xd;
        and outstanding as of August 31, 2012:&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;table style=&quot;width: 543.199pt; border-collapse: collapse; margin-left: 4.65pt;&quot; border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&#xd;
      &#xd;
        &lt;tr style=&quot;height: 30pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;&quot; colspan=&quot;5&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;52%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Number&#xd;
              of Options and Warrants&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;&quot; rowspan=&quot;2&quot; colspan=&quot;2&quot; valign=&quot;bottom&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Weighted&#xd;
              Average&lt;br /&gt;&#xd;
               Exercise&lt;br /&gt;&#xd;
               Price&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 31.5pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Employee&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Non-employee&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Total&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Outstanding&#xd;
              May 31, 2012&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;1,004,500&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;1,004,500&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.46&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
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            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
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            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
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        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&amp;#160;&lt;br /&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&amp;#160;&lt;br /&gt;&#xd;
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            &lt;/p&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              Cancelled or expired&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;(8,000)&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;(8,000)&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.41&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.75pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Outstanding&#xd;
              August 31, 2012&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;996,500&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;996,500&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.46&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Revenue Recognition&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Revenues from product sales are&#xd;
        recognized at the time the product is shipped, customarily&#xd;
        FOB shipping point, at which point title passes. An&#xd;
        allowance is established when necessary for estimated&#xd;
        returns as revenue is recognized. In conjunction with sales&#xd;
        to certain customers, the Company provides free products&#xd;
        upon attaining certain levels of purchases by the customer.&#xd;
        The Company accounts for these free products in accordance&#xd;
        with ASC 605-50&lt;/font&gt; &lt;i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;&amp;#8220;Revenue&#xd;
        Recognition &amp;#8211; Customer Payments and&#xd;
        Incentives&amp;#8221;&lt;/font&gt;&lt;/i&gt; &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;and recognizes the cost&#xd;
        of the product as part of cost of sales.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot; color=&quot;black&quot;&gt;Investments&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot; color=&quot;black&quot;&gt;From time-to-time, the Company makes&#xd;
        investments in privately-held companies. &amp;#160;The Company&#xd;
        determines whether the fair values of any investments in&#xd;
        privately-held entities have declined below their carrying&#xd;
        value whenever adverse events or changes in circumstances&#xd;
        indicate that recorded values may not be recoverable.&#xd;
        &amp;#160;If the Company considers any such decline to be other&#xd;
        than temporary (based on various factors, including&#xd;
        historical financial results, and the overall health of the&#xd;
        investee&amp;#8217;s industry), a write-down to estimated fair&#xd;
        value is recorded. &amp;#160;The Company currently has not&#xd;
        written down the investment and no events have occurred&#xd;
        which could indicate the carrying value to be less than the&#xd;
        fair value. Investments represent the Company&amp;#8217;s&#xd;
        investment in a Polish distributor which is primarily&#xd;
        engaged in distributing medical devices. &amp;#160;The Company&#xd;
        owns approximately 6% of the investee, and accordingly,&#xd;
        applies the cost method to account for the investment.&#xd;
        &amp;#160;Under the cost method, investments are recorded at&#xd;
        cost, with gains and losses recognized as of the sale date,&#xd;
        and income recorded when received.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Shipping and Handling Fees and&#xd;
        Costs&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Shipping and handling fees billed to&#xd;
        customers are classified as revenue, and shipping and&#xd;
        handling costs are classified as cost of sales. The Company&#xd;
        included shipping and handling fees billed to customers in&#xd;
        net sales. The Company included shipping and handling costs&#xd;
        associated with inbound freight and unreimbursed shipping&#xd;
        to customers in cost of sales.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Research and Development&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Research and development costs are&#xd;
        expensed as incurred.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Income Taxes&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The Company accounts for income&#xd;
        taxes in accordance with ASC 740, &amp;#8220;&lt;/font&gt;&lt;i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Income Taxes&lt;/font&gt;&lt;/i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;&amp;#8221; (ASC 740). Deferred tax&#xd;
        assets and liabilities arise from temporary differences&#xd;
        between the tax bases of assets and liabilities and their&#xd;
        reported amounts in the consolidated financial statements&#xd;
        that will result in taxable or deductible amounts in future&#xd;
        years. These temporary differences are measured using&#xd;
        enacted tax rates. A valuation allowance is recorded to&#xd;
        reduce deferred tax assets to the extent that management&#xd;
        considers it is more likely than not that a deferred tax&#xd;
        asset will not be realized. In determining the valuation&#xd;
        allowance, management considers factors such as the&#xd;
        reversal of deferred income tax liabilities, projected&#xd;
        taxable income, and the character of income tax assets and&#xd;
        tax planning strategies. A change to these factors could&#xd;
        impact the estimated valuation allowance and income tax&#xd;
        expense.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Foreign Currency&#xd;
        Translation&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The subsidiary located in Germany is&#xd;
        accounted for primarily using local functional currency.&#xd;
        Accordingly, assets and liabilities of this subsidiary are&#xd;
        translated using exchange rates in effect at the end of the&#xd;
        period, and revenues and costs are translated using average&#xd;
        exchange rates for the period. The resulting adjustments&#xd;
        are presented as a separate component of accumulated other&#xd;
        comprehensive loss.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Deferred Rent&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Incentive payments received from&#xd;
        landlords are recorded as deferred lease incentives and are&#xd;
        amortized over the underlying lease term on a straight-line&#xd;
        basis as a reduction of rent expense. When the terms of an&#xd;
        operating lease provide for periods of free rent, rent&#xd;
        concessions, and/or rent escalations, the Company&#xd;
        establishes a deferred rent liability for the difference&#xd;
        between the scheduled rent payment and the straight-line&#xd;
        rent expense recognized. This deferred rent liability is&#xd;
        amortized over the underlying lease term on a straight-line&#xd;
        basis as a reduction of rent expense.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;u&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Net Income Per Share&lt;/font&gt;&lt;/u&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Basic earnings per share are&#xd;
        computed as net income divided by the weighted average&#xd;
        number of common shares outstanding for the period. Diluted&#xd;
        earnings per share reflect the potential dilution that&#xd;
        could occur from common shares issuable through stock&#xd;
        options, warrants and other convertible securities. The&#xd;
        total amount of anti-dilutive warrants or options not&#xd;
        included in the earnings per share calculation for the&#xd;
        three months ended August 31, 2012 and 2011 was 85,000 and&#xd;
        642,250 respectively.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The following table illustrates the&#xd;
        required disclosure of the reconciliation of the numerators&#xd;
        and denominators of the basic and diluted earnings per&#xd;
        share computations.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;table style=&quot;width: 554.799pt; border-collapse: collapse; margin-left: 4.65pt;&quot; border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&#xd;
      &#xd;
        &lt;tr style=&quot;height: 15.35pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; rowspan=&quot;3&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; colspan=&quot;5&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Three&#xd;
              Months Ended&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.35pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; colspan=&quot;5&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;August&#xd;
              31,&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.35pt;&quot;&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; colspan=&quot;2&quot; nowrap=&quot;nowrap&quot; width=&quot;21%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; colspan=&quot;2&quot; nowrap=&quot;nowrap&quot; width=&quot;21%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2011&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.35pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Numerator:&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 16.1pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Income&#xd;
              from continuing operations&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;291,640&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;117,792&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 16.1pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Denominator&#xd;
              for basic net income per common share&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;6,952,339&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;6,868,339&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.35pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Effect&#xd;
              of dilutive securities:&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.35pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              Options and warrants&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;350,795&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;35,014&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 16.1pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Denominator&#xd;
              for diluted net income per common share&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;7,303,134&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;6,903,353&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 16.9pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Basic&#xd;
              net income per common share&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.04&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.02&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 16.9pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Diluted&#xd;
              net income per common share&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.04&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.02&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:ConsolidationPolicyTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The condensed consolidated financial&#xd;
        statements include the accounts of Biomerica, Inc. as well&#xd;
        as the Company&amp;#8217;s German subsidiary and Mexican&#xd;
        subsidiary which have not begun operations. All significant&#xd;
        intercompany accounts and transactions have been eliminated&#xd;
        in consolidation.&lt;/font&gt;&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
  <us-gaap:UseOfEstimates contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The preparation of financial&#xd;
        statements in conformity with accounting principles&#xd;
        generally accepted in the United States of America&#xd;
        (&amp;#8220;GAAP&amp;#8221;) requires management to make estimates&#xd;
        and assumptions that affect the reported amounts of assets&#xd;
        and liabilities and disclosure of contingent assets and&#xd;
        liabilities at the date of the financial statements, and&#xd;
        the reported amounts of revenues and expenses during the&#xd;
        reported period. Actual results could materially differ&#xd;
        from those estimates.&lt;/font&gt;&lt;/p&gt;</us-gaap:UseOfEstimates>
  <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Cash and cash equivalents consist of&#xd;
        demand deposits and money market accounts with original&#xd;
        maturities of less than three months.&lt;/font&gt;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
  <us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The Company extends unsecured credit&#xd;
        to its customers on a regular&#xd;
        basis.&amp;#160;&amp;#160;International accounts are required to&#xd;
        prepay until they establish a history with the Company and&#xd;
        at that time, they are extended credit at levels based on a&#xd;
        number of criteria.&amp;#160;&amp;#160;Credit levels are approved&#xd;
        by designated upper level management.&amp;#160;&amp;#160;Domestic&#xd;
        customers are extended initial credit limits until they&#xd;
        establish a history with the Company or submit credit&#xd;
        information.&amp;#160;&amp;#160;All increases in credit limits are&#xd;
        also approved by designated upper level&#xd;
        management.&amp;#160;&amp;#160;Management evaluates receivables on&#xd;
        a quarterly basis and adjusts the reserve for bad debt&#xd;
        accordingly.&amp;#160;&amp;#160;Balances over ninety days old are&#xd;
        reserved for unless collection is reasonably&#xd;
        assured.&amp;#160;&amp;#160;Management evaluates quarterly what&#xd;
        items to charge off.&amp;#160;&amp;#160;Any charge-offs are&#xd;
        approved by upper level management prior to charging&#xd;
        off.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Occasionally certain long-standing&#xd;
        customers, who routinely place large orders, will have&#xd;
        unusually large receivables balances relative to the total&#xd;
        gross receivables.&amp;#160; One such customer who placed a&#xd;
        large order at the end of August 2012, had a balance that&#xd;
        comprised 60.2% of the gross receivables balance.&#xd;
        Management monitors the payments for these large balances&#xd;
        closely and very often requires payment of existing&#xd;
        invoices before shipping new sales orders.&lt;/font&gt;&lt;/p&gt;</us-gaap:TradeAndOtherAccountsReceivablePolicy>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c7_From1Jun2012To31Aug2012_AccountsReceivableMember" decimals="3">0.602</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:InventoryPolicyTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;text-align: justify; text-indent: 0.5in; margin: 0in 13.55pt 0pt 0in;&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The Company values inventory at the lower of&#xd;
      cost (determined using a combination of specific lot&#xd;
      identification and the first-in, first-out methods) or&#xd;
      market. Management periodically reviews inventory for excess&#xd;
      quantities and obsolescence. Management evaluates quantities&#xd;
      on hand, physical condition, and technical functionality as&#xd;
      these characteristics may be impacted by anticipated customer&#xd;
      demand for current products and new product introductions.&#xd;
      The reserve is adjusted based on such evaluation, with a&#xd;
      corresponding provision included in cost of sales. Abnormal&#xd;
      amounts of idle facility expenses, freight, handling costs&#xd;
      and wasted material are recognized as current period charges&#xd;
      and the allocation of fixed production overhead is based on&#xd;
      the normal capacity of the&lt;/font&gt; &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Company&amp;#8217;s production facilities.&lt;/font&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;text-indent: 0.5in; margin: 0in 0in 0pt;&quot;&gt;&#xd;
      &lt;font style=&quot;font-size: 10pt; font-family: times new roman;&quot; lang=&quot;EN-US&quot;&gt;The balances of inventories are at the&#xd;
      following:&lt;/font&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table style=&quot;width: 422.799pt; border-collapse: collapse; margin-left: 4.65pt;&quot; border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&#xd;
      &#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;46%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; colspan=&quot;2&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;August&#xd;
              31,&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; colspan=&quot;2&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;May&#xd;
              31,&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; width=&quot;46%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; colspan=&quot;2&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; colspan=&quot;2&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;46%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Raw&#xd;
              materials&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;823,921&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;10%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;896,488&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;46%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Work&#xd;
              in progress&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;733,143&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;10%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;553,236&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;46%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Finished&#xd;
              products&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;263,685&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;10%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;371,348&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.75pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;top&quot; width=&quot;46%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Total&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;1,820,749&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; width=&quot;16%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;1,821,072&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:InventoryPolicyTextBlock>
  <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Property and equipment are stated at&#xd;
        cost. Expenditures for additions and major improvements are&#xd;
        capitalized. Repairs and maintenance costs are charged to&#xd;
        operations as incurred. When property and equipment are&#xd;
        retired or otherwise disposed of, the related cost and&#xd;
        accumulated depreciation or amortization is removed from&#xd;
        the accounts, and gains or losses from retirements and&#xd;
        dispositions are credited or charged to income.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Depreciation and amortization are&#xd;
        provided over the estimated useful lives of the related&#xd;
        assets, ranging from 5 to 10 years, using the straight-line&#xd;
        method. Leasehold improvements are amortized over the&#xd;
        lesser of the estimated useful life of the asset or the&#xd;
        term of the lease. Depreciation and amortization expense on&#xd;
        property and equipment and leasehold improvements amounted&#xd;
        to $45,387 and $35,935 for the three months ended August&#xd;
        31, 2012 and 2011, respectively.&lt;/font&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c8_From1Jun2012To31Aug2012_MinimumMember">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c9_From1Jun2012To31Aug2012_MaximumMember">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:DepreciationDepletionAndAmortization unitRef="usd" contextRef="c0_From1Jun2012To31Aug2012" decimals="0">45387</us-gaap:DepreciationDepletionAndAmortization>
  <us-gaap:DepreciationDepletionAndAmortization unitRef="usd" contextRef="c1_From1Jun2011To31Aug2011" decimals="0">35935</us-gaap:DepreciationDepletionAndAmortization>
  <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Intangible assets include&#xd;
        trademarks, product rights, licenses, technology rights and&#xd;
        patents, and are accounted for based on Accounting&#xd;
        Standards Codification ASC 350 &amp;#8220;&lt;/font&gt;&lt;i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Intangibles &amp;#8211; Goodwill and&#xd;
        Other&lt;/font&gt;&lt;/i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;&amp;#8221; (ASC 350). In that regard,&#xd;
        intangible assets that have indefinite useful lives are not&#xd;
        amortized but are tested at least annually for impairment&#xd;
        or more frequently if events or changes in circumstances&#xd;
        indicate that the asset might be impaired. Intangible&#xd;
        assets are being amortized using the straight-line method&#xd;
        over the useful life; not to exceed 18 years for marketing&#xd;
        and distribution rights, 10 years for purchased technology&#xd;
        use rights, licenses, and 17 years for patents.&#xd;
        Amortization amounted to $8,780 and $7,113 for the three&#xd;
        months ended August 31, 2012 and 2011, respectively.&lt;/font&gt;&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c10_From1Jun2012To31Aug2012_MarketingAndDistributionRightsMember">P18Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c11_From1Jun2012To31Aug2012_PurchasedTechnologyUseRightsandLicensesMember">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c12_From1Jun2012To31Aug2012_PatentsMember">P17Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:AdjustmentForAmortization unitRef="usd" contextRef="c0_From1Jun2012To31Aug2012" decimals="0">8780</us-gaap:AdjustmentForAmortization>
  <us-gaap:AdjustmentForAmortization unitRef="usd" contextRef="c1_From1Jun2011To31Aug2011" decimals="0">7113</us-gaap:AdjustmentForAmortization>
<!-- [WMV3][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt+1Vq3zhhUlfDeP/RQUzUZihDO8dLtQrMZMNe4t6pAivP0axfdFZpsLWXen7y7tdZ5vDy/OGIJgw+UKwQvEWLjUCblucTVwMlxyTg/krdSlMIjiPu4QmD14bgBlFVDrwf5EYJhlh1bvGqwrz+sKDUior9rLCSfl+EyDtOKJCApPRQTKqA5uJIz+ZN3dS8av73A=] CSR-->
  <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The Company follows the guidance of&#xd;
        the accounting provisions of ASC 718 &amp;#8220;&lt;/font&gt;&lt;i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Share-based&#xd;
        Compensation&lt;/font&gt;&lt;/i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;&amp;#8221; (ASC 718),&#xd;
        which requires the use of the fair-value based method to&#xd;
        determine compensation for all arrangements under which&#xd;
        employees and others receive shares of stock or equity&#xd;
        instruments (warrants and options). The fair value of each&#xd;
        option award is estimated on the date of grant using the&#xd;
        Black-Scholes valuation model that uses assumptions for&#xd;
        expected volatility, expected dividends, expected&#xd;
        forfeiture rate, expected term, and the risk-free interest&#xd;
        rate.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Expected volatilities are based on&#xd;
        weighted averages of the historical volatility of the&#xd;
        Company&amp;#8217;s stock and other factors estimated over the&#xd;
        expected term of the options. The expected forfeiture rate&#xd;
        is based on historical forfeitures experienced. The&#xd;
        expected term of options granted is derived using the&#xd;
        &amp;#8220;simplified method&amp;#8221; which computes expected&#xd;
        term as the average of the sum of the vesting term plus the&#xd;
        contract term as historically the Company had limited&#xd;
        activity surrounding its options. The risk-free rate is&#xd;
        based on the U.S. Treasury yield curve in effect at the&#xd;
        time of grant for the period of the expected term.&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: times new roman;&quot; lang=&quot;EN-US&quot;&gt;The following summary presents the&#xd;
        options and warrants granted, exercised, expired, cancelled&#xd;
        and outstanding as of August 31, 2012:&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;table style=&quot;width: 543.199pt; border-collapse: collapse; margin-left: 4.65pt;&quot; border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&#xd;
      &#xd;
        &lt;tr style=&quot;height: 30pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;&quot; colspan=&quot;5&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;52%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Number&#xd;
              of Options and Warrants&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;&quot; rowspan=&quot;2&quot; colspan=&quot;2&quot; valign=&quot;bottom&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Weighted&#xd;
              Average&lt;br /&gt;&#xd;
               Exercise&lt;br /&gt;&#xd;
               Price&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 31.5pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Employee&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Non-employee&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Total&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Outstanding&#xd;
              May 31, 2012&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;1,004,500&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;1,004,500&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.46&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              Granted&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              Exercised&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&amp;#160;&lt;br /&gt;&#xd;
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            &lt;/p&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              Cancelled or expired&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;(8,000)&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;(8,000)&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.41&lt;/font&gt;&#xd;
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        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.75pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;26%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Outstanding&#xd;
              August 31, 2012&lt;/font&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;996,500&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;18%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;-&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;3%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;14%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;996,500&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;10%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.46&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
  <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Revenues from product sales are&#xd;
        recognized at the time the product is shipped, customarily&#xd;
        FOB shipping point, at which point title passes. An&#xd;
        allowance is established when necessary for estimated&#xd;
        returns as revenue is recognized. In conjunction with sales&#xd;
        to certain customers, the Company provides free products&#xd;
        upon attaining certain levels of purchases by the customer.&#xd;
        The Company accounts for these free products in accordance&#xd;
        with ASC 605-50&lt;/font&gt; &lt;i&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;&amp;#8220;Revenue&#xd;
        Recognition &amp;#8211; Customer Payments and&#xd;
        Incentives&amp;#8221;&lt;/font&gt;&lt;/i&gt; &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;and recognizes the cost&#xd;
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  <us-gaap:InvestmentPolicyTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot; color=&quot;black&quot;&gt;From time-to-time, the Company makes&#xd;
        investments in privately-held companies. &amp;#160;The Company&#xd;
        determines whether the fair values of any investments in&#xd;
        privately-held entities have declined below their carrying&#xd;
        value whenever adverse events or changes in circumstances&#xd;
        indicate that recorded values may not be recoverable.&#xd;
        &amp;#160;If the Company considers any such decline to be other&#xd;
        than temporary (based on various factors, including&#xd;
        historical financial results, and the overall health of the&#xd;
        investee&amp;#8217;s industry), a write-down to estimated fair&#xd;
        value is recorded. &amp;#160;The Company currently has not&#xd;
        written down the investment and no events have occurred&#xd;
        which could indicate the carrying value to be less than the&#xd;
        fair value. Investments represent the Company&amp;#8217;s&#xd;
        investment in a Polish distributor which is primarily&#xd;
        engaged in distributing medical devices. &amp;#160;The Company&#xd;
        owns approximately 6% of the investee, and accordingly,&#xd;
        applies the cost method to account for the investment.&#xd;
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  <bmra:CostMethodInvestmentsPercentageOfInvestee unitRef="pure" contextRef="c2_AsOf31Aug2012" decimals="2">0.06</bmra:CostMethodInvestmentsPercentageOfInvestee>
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        customers are classified as revenue, and shipping and&#xd;
        handling costs are classified as cost of sales. The Company&#xd;
        included shipping and handling fees billed to customers in&#xd;
        net sales. The Company included shipping and handling costs&#xd;
        associated with inbound freight and unreimbursed shipping&#xd;
        to customers in cost of sales.&lt;/font&gt;&lt;/p&gt;</us-gaap:ShippingAndHandlingCostPolicyTextBlock>
  <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Research and development costs are&#xd;
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  <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The Company accounts for income&#xd;
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        reported amounts in the consolidated financial statements&#xd;
        that will result in taxable or deductible amounts in future&#xd;
        years. These temporary differences are measured using&#xd;
        enacted tax rates. A valuation allowance is recorded to&#xd;
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        considers it is more likely than not that a deferred tax&#xd;
        asset will not be realized. In determining the valuation&#xd;
        allowance, management considers factors such as the&#xd;
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        Accordingly, assets and liabilities of this subsidiary are&#xd;
        translated using exchange rates in effect at the end of the&#xd;
        period, and revenues and costs are translated using average&#xd;
        exchange rates for the period. The resulting adjustments&#xd;
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  <us-gaap:DeferredChargesPolicyTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Incentive payments received from&#xd;
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        operating lease provide for periods of free rent, rent&#xd;
        concessions, and/or rent escalations, the Company&#xd;
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        earnings per share reflect the potential dilution that&#xd;
        could occur from common shares issuable through stock&#xd;
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        three months ended August 31, 2012 and 2011 was 85,000 and&#xd;
        642,250 respectively.&lt;/font&gt;&#xd;
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        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;The following table illustrates the&#xd;
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        and denominators of the basic and diluted earnings per&#xd;
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            &amp;#160;&#xd;
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  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber unitRef="shares" contextRef="c15_AsOf31May2012_EmployeeMember" decimals="INF">1004500</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber>
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  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber unitRef="shares" contextRef="c3_AsOf31May2012" decimals="INF">1004500</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber>
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  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsGranted unitRef="shares" contextRef="c19_From2Jun2012To31Aug2012" xs:nil="true"/>
  <bmra:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c19_From2Jun2012To31Aug2012" xs:nil="true"/>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsExercised unitRef="shares" contextRef="c17_From2Jun2012To31Aug2012_EmployeeMember" xs:nil="true"/>
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  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsExercised unitRef="shares" contextRef="c19_From2Jun2012To31Aug2012" xs:nil="true"/>
  <bmra:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsExercisesInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c19_From2Jun2012To31Aug2012" xs:nil="true"/>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations unitRef="shares" contextRef="c17_From2Jun2012To31Aug2012_EmployeeMember" decimals="INF">-8000</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations unitRef="shares" contextRef="c18_From2Jun2012To31Aug2012_NonEmployeeMember" xs:nil="true"/>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations unitRef="shares" contextRef="c19_From2Jun2012To31Aug2012" decimals="INF">-8000</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c19_From2Jun2012To31Aug2012" decimals="2">0.41</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber unitRef="shares" contextRef="c20_AsOf31Aug2012_EmployeeMember" decimals="INF">996500</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber>
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  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber unitRef="shares" contextRef="c2_AsOf31Aug2012" decimals="INF">996500</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c2_AsOf31Aug2012" decimals="2">0.46</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice>
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Three&#xd;
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            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; colspan=&quot;5&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;August&#xd;
              31,&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.35pt;&quot;&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; colspan=&quot;2&quot; nowrap=&quot;nowrap&quot; width=&quot;21%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2012&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; colspan=&quot;2&quot; nowrap=&quot;nowrap&quot; width=&quot;21%&quot;&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Denominator&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;6,952,339&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;6,868,339&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
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            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              Options and warrants&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;35,014&lt;/font&gt;&#xd;
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        &lt;tr style=&quot;height: 16.1pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
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              &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;7,303,134&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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        &lt;tr style=&quot;height: 16.9pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;53%&quot;&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Diluted&#xd;
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            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.04&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;5%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;6%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;0.02&lt;/font&gt;&#xd;
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        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic unitRef="shares" contextRef="c0_From1Jun2012To31Aug2012" decimals="INF">6952339</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic unitRef="shares" contextRef="c1_From1Jun2011To31Aug2011" decimals="INF">6868339</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants unitRef="shares" contextRef="c0_From1Jun2012To31Aug2012" decimals="INF">350795</us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants>
  <us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants unitRef="shares" contextRef="c1_From1Jun2011To31Aug2011" decimals="INF">35014</us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants>
  <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="c0_From1Jun2012To31Aug2012">&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt&quot;&gt;&#xd;
        &lt;b&gt;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;Note 3: Accounts Payable and Accrued&#xd;
        Expenses&lt;/font&gt;&lt;/b&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in&quot;&gt;&#xd;
        &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot; lang=&quot;EN-US&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
        The Company&amp;#8217;s accounts payable and accrued expense&#xd;
        balances consist of the following at:&lt;/font&gt;&#xd;
      &lt;/p&gt;&lt;br/&gt;&lt;table style=&quot;width: 486.899pt; border-collapse: collapse; margin-left: 4.65pt;&quot; border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&#xd;
      &#xd;
        &lt;tr style=&quot;height: 15.3pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; colspan=&quot;2&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;August&#xd;
              31,&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;9%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; colspan=&quot;2&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;May&#xd;
              31,&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; colspan=&quot;2&quot; nowrap=&quot;nowrap&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2012&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; nowrap=&quot;nowrap&quot; width=&quot;9%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; colspan=&quot;2&quot; nowrap=&quot;nowrap&quot; width=&quot;22%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: center; margin: 0in 0in 0pt;&quot; align=&quot;center&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.3pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Accounts&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;338,423&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;9%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;187,618&lt;/font&gt;&#xd;
            &lt;/p&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.3pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Accrued&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;18,485&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;9%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;40,036&lt;/font&gt;&#xd;
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          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr style=&quot;height: 15.3pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
            &lt;p style=&quot;margin: 0in 0in 0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;Deferred&#xd;
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          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
            &lt;p style=&quot;text-align: right; margin: 0in 0in 0pt;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;74,747&lt;/font&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;9%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;74,855&lt;/font&gt;&#xd;
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        &lt;tr style=&quot;height: 15.3pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
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        &lt;tr style=&quot;height: 16.05pt;&quot;&gt;&#xd;
          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; padding-top: 0in;&quot; valign=&quot;top&quot; nowrap=&quot;nowrap&quot; width=&quot;47%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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          &lt;td style=&quot;padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;9%&quot;&gt;&#xd;
            &amp;#160;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;7%&quot;&gt;&#xd;
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              &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: black;&quot;&gt;$&lt;/font&gt;&#xd;
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          &lt;td style=&quot;border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; border-top: windowtext 1pt solid; padding-top: 0in;&quot; valign=&quot;bottom&quot; nowrap=&quot;nowrap&quot; width=&quot;15%&quot;&gt;&#xd;
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  <us-gaap:AccountsPayableCurrent unitRef="usd" contextRef="c2_AsOf31Aug2012" decimals="0">338423</us-gaap:AccountsPayableCurrent>
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  <us-gaap:AccruedLiabilitiesCurrent unitRef="usd" contextRef="c2_AsOf31Aug2012" decimals="0">18485</us-gaap:AccruedLiabilitiesCurrent>
  <us-gaap:AccruedLiabilitiesCurrent unitRef="usd" contextRef="c3_AsOf31May2012" decimals="0">40036</us-gaap:AccruedLiabilitiesCurrent>
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  <us-gaap:DeferredRentCreditCurrent unitRef="usd" contextRef="c3_AsOf31May2012" decimals="0">74855</us-gaap:DeferredRentCreditCurrent>
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  <us-gaap:TaxesPayableCurrent unitRef="usd" contextRef="c3_AsOf31May2012" decimals="0">59938</us-gaap:TaxesPayableCurrent>
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  <bmra:ThresholdForGeographicConcentrationDisclosurePercentage unitRef="pure" contextRef="c2_AsOf31Aug2012" decimals="2">0.10</bmra:ThresholdForGeographicConcentrationDisclosurePercentage>
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        <link:definition>020 - Disclosure - Geographic Information (Detail) - Financial information about foreign and domestic operations and export sales</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.biomerica.com/role/NoteDetail00" id="bmra_NoteDetail00">
        <link:definition>021 - Disclosure - Commitments and Contingencies (Detail)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.biomerica.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Disclosure - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2012-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2012/elts/us-types-2012-01-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:element name="CondensedConsolidatedStatementsOfOperationsAndComprehensiveIncomeUnauditedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CondensedConsolidatedStatementsOfOperationsAndComprehensiveIncomeUnauditedAbstract"/>
  <xs:element name="OtherIncomeExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OtherIncomeExpenseAbstract"/>
  <xs:element name="WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract"/>
  <xs:element name="OtherComprehensiveLossNetOfTaxAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OtherComprehensiveLossNetOfTaxAbstract"/>
  <xs:element name="CondensedConsolidatedBalanceSheetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CondensedConsolidatedBalanceSheetsAbstract"/>
  <xs:element name="CurrentAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CurrentAssetsAbstract"/>
  <xs:element name="CurrentLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CurrentLiabilitiesAbstract"/>
  <xs:element name="LiabilitiesAndShareholdersEquityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_LiabilitiesAndShareholdersEquityAbstract"/>
  <xs:element name="ShareholdersEquityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareholdersEquityAbstract"/>
  <xs:element name="CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract"/>
  <xs:element name="CashFlowsFromOperatingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CashFlowsFromOperatingActivitiesAbstract"/>
  <xs:element name="AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract"/>
  <xs:element name="IncreasedecreaseInDeferredRentLiability" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_IncreasedecreaseInDeferredRentLiability"/>
  <xs:element name="ChangesInAssetsAndLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ChangesInAssetsAndLiabilitiesAbstract"/>
  <xs:element name="CashFlowsFromInvestingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CashFlowsFromInvestingActivitiesAbstract"/>
  <xs:element name="CashFlowsFromFinancingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CashFlowsFromFinancingActivitiesAbstract"/>
  <xs:element name="SupplementalDisclosureOfCashFlowInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SupplementalDisclosureOfCashFlowInformationAbstract"/>
  <xs:element name="BasisOfAccountingTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_BasisOfAccountingTextBlockAbstract"/>
  <xs:element name="SignificantAccountingPoliciesTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SignificantAccountingPoliciesTextBlockAbstract"/>
  <xs:element name="AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract"/>
  <xs:element name="GeographicInformationDisclosureTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_GeographicInformationDisclosureTextBlockAbstract"/>
  <xs:element name="GeographicInformationDisclosureTextBlock" type="nonnum:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_GeographicInformationDisclosureTextBlock"/>
  <xs:element name="CommitmentsAndContingenciesDisclosureTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract"/>
  <xs:element name="SignificantAccountingPoliciesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SignificantAccountingPoliciesAbstract"/>
  <xs:element name="InventoriesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_InventoriesAbstract"/>
  <xs:element name="OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice" type="num:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsGranted" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsGranted"/>
  <xs:element name="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice" type="num:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsExercised" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsExercised"/>
  <xs:element name="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsExercisesInPeriodWeightedAverageExercisePrice" type="num:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsExercisesInPeriodWeightedAverageExercisePrice"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" type="num:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice"/>
  <xs:element name="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract"/>
  <xs:element name="NumeratorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_NumeratorAbstract"/>
  <xs:element name="EffectOfDilutiveSecuritiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_EffectOfDilutiveSecuritiesAbstract"/>
  <xs:element name="AccountsPayableAndAccruedExpenseBalancesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AccountsPayableAndAccruedExpenseBalancesAbstract"/>
  <xs:element name="FinancialInformationAboutForeignAndDomesticOperationsAndExportSalesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_FinancialInformationAboutForeignAndDomesticOperationsAndExportSalesAbstract"/>
  <xs:element name="RevenuesFromSalesToUnaffiliatedCustomersAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_RevenuesFromSalesToUnaffiliatedCustomersAbstract"/>
  <xs:element name="RangeDomain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_RangeDomain"/>
  <xs:element name="CostMethodInvestmentsPercentageOfInvestee" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="bmra_CostMethodInvestmentsPercentageOfInvestee"/>
  <xs:element name="ThresholdForGeographicConcentrationDisclosurePercentage" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="bmra_ThresholdForGeographicConcentrationDisclosurePercentage"/>
  <xs:element name="FrequencyOfPaymentDomain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_FrequencyOfPaymentDomain"/>
  <xs:element name="LeaseInitiationDate" type="xbrli:dateItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_LeaseInitiationDate"/>
  <xs:element name="FrequencyOfPaymentAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="bmra_FrequencyOfPaymentAxis"/>
  <xs:element name="UnitedStatesMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_UnitedStatesMember"/>
  <xs:element name="MiddleEastMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_MiddleEastMember"/>
  <xs:element name="NonEmployeeMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_NonEmployeeMember"/>
  <xs:element name="MonthlyMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_MonthlyMember"/>
  <xs:element name="SouthAmericaMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SouthAmericaMember"/>
  <xs:element name="EmployeeMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_EmployeeMember"/>
  <xs:element name="EuropeMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_EuropeMember"/>
  <xs:element name="PurchasedTechnologyUseRightsandLicensesMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PurchasedTechnologyUseRightsandLicensesMember"/>
  <xs:element name="MarketingAndDistributionRightsMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_MarketingAndDistributionRightsMember"/>
  <xs:element name="AsiaMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AsiaMember"/>
  <xs:element name="OtherForeignMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OtherForeignMember"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>8
<FILENAME>bmra-20120831_cal.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Oct 10 18:08:18 UTC 2012 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
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  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_ConsolidatedIncomeStatementAlt0" roleURI="http://www.biomerica.com/role/ConsolidatedIncomeStatementAlt0"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_ConsolidatedBalanceSheet" roleURI="http://www.biomerica.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_ConsolidatedCashFlow" roleURI="http://www.biomerica.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_InventoriesTable" roleURI="http://www.biomerica.com/role/InventoriesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable" roleURI="http://www.biomerica.com/role/ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_AccountsPayableandAccruedExpenseBalancesTable" roleURI="http://www.biomerica.com/role/AccountsPayableandAccruedExpenseBalancesTable"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_SalesRevenueNet" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CostOfRevenue"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingExpenses"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_GrossProfit" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingExpenses" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherInterestAndDividendIncome" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OtherInterestAndDividendIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherInterestAndDividendIncome" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_InterestExpense" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_NetIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>bmra-20120831_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Oct 10 18:08:18 UTC 2012 -->
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</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>bmra-20120831_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABELS LINKBASE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Oct 10 18:08:18 UTC 2012 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CondensedConsolidatedStatementsOfOperationsAndComprehensiveIncomeUnauditedAbstract_lbl" xml:lang="en-US">CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalesRevenueNet_lbl" xml:lang="en-US">Net sales</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Income from operations</label>
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    <loc xlink:type="locator" xlink:label="bmra_OtherIncomeExpenseAbstract" xlink:href="bmra-20120831.xsd#bmra_OtherIncomeExpenseAbstract"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_OtherInterestAndDividendIncome" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OtherInterestAndDividendIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherInterestAndDividendIncome_lbl" xml:lang="en-US">Dividend and interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherInterestAndDividendIncome" xlink:to="us-gaap_OtherInterestAndDividendIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Income before income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic net income per common share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted net income per common share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:href="bmra-20120831.xsd#bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract_lbl" xml:lang="en-US">Weighted average number of common and Common Equivalent Shares:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:to="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract_lbl0" xml:lang="en-US">Weighted average number of common and Common Equivalent Shares: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:to="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesIssuedBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesIssuedBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesIssuedBasic_lbl" xml:lang="en-US">Basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesIssuedBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesIssuedBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_OtherComprehensiveLossNetOfTaxAbstract" xlink:href="bmra-20120831.xsd#bmra_OtherComprehensiveLossNetOfTaxAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OtherComprehensiveLossNetOfTaxAbstract_lbl" xml:lang="en-US">Other comprehensive loss, net of tax:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OtherComprehensiveLossNetOfTaxAbstract" xlink:to="bmra_OtherComprehensiveLossNetOfTaxAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OtherComprehensiveLossNetOfTaxAbstract_lbl0" xml:lang="en-US">Other comprehensive loss, net of tax: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OtherComprehensiveLossNetOfTaxAbstract" xlink:to="bmra_OtherComprehensiveLossNetOfTaxAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_lbl" xml:lang="en-US">Foreign currency translation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_CondensedConsolidatedBalanceSheetsAbstract" xlink:href="bmra-20120831.xsd#bmra_CondensedConsolidatedBalanceSheetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CondensedConsolidatedBalanceSheetsAbstract_lbl" xml:lang="en-US">CONDENSED CONSOLIDATED BALANCE SHEETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CondensedConsolidatedBalanceSheetsAbstract" xlink:to="bmra_CondensedConsolidatedBalanceSheetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CondensedConsolidatedBalanceSheetsAbstract_lbl0" xml:lang="en-US">CONDENSED CONSOLIDATED BALANCE SHEETS [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CondensedConsolidatedBalanceSheetsAbstract" xlink:to="bmra_CondensedConsolidatedBalanceSheetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_CurrentAssetsAbstract" xlink:href="bmra-20120831.xsd#bmra_CurrentAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current Assets:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CurrentAssetsAbstract" xlink:to="bmra_CurrentAssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CurrentAssetsAbstract_lbl0" xml:lang="en-US">Current Assets: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CurrentAssetsAbstract" xlink:to="bmra_CurrentAssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AccountsReceivableNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNet_lbl" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InventoryNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent_lbl" xml:lang="en-US">Deferred tax assets, current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetCurrent" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and Equipment, net of accumulated depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent_lbl" xml:lang="en-US">Deferred Tax Assets, net of current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:to="us-gaap_DeferredTaxAssetsNetNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Investments" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_Investments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Investments_lbl" xml:lang="en-US">Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Investments" xlink:to="us-gaap_Investments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xml:lang="en-US">Intangible Assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US">Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_CurrentLiabilitiesAbstract" xlink:href="bmra-20120831.xsd#bmra_CurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current Liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CurrentLiabilitiesAbstract" xlink:to="bmra_CurrentLiabilitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CurrentLiabilitiesAbstract_lbl0" xml:lang="en-US">Current Liabilities: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CurrentLiabilitiesAbstract" xlink:to="bmra_CurrentLiabilitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accounts payable and accrued expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LinesOfCreditCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LinesOfCreditCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LinesOfCreditCurrent_lbl" xml:lang="en-US">Line of credit</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_LiabilitiesAndShareholdersEquityAbstract_lbl" xml:lang="en-US">Liabilities and Shareholders&apos; Equity</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_LiabilitiesAndShareholdersEquityAbstract_lbl0" xml:lang="en-US">Liabilities and Shareholders&apos; Equity [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ShareholdersEquityAbstract_lbl" xml:lang="en-US">Shareholders&apos; Equity:</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareholdersEquityAbstract_lbl0" xml:lang="en-US">Shareholders&apos; Equity: [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred stock</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total shareholders&apos; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total Liabilities and Shareholders&apos; Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance for doubtful accounts (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockNoParValue" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PreferredStockNoParValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockNoParValue_lbl" xml:lang="en-US">Preferred Stock, Par Value Per Share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockNoParValue" xlink:to="us-gaap_PreferredStockNoParValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">PreferredStockSharesAuthorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PreferredStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Preferred Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common Stock, Par Value Per Share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract" xlink:href="bmra-20120831.xsd#bmra_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract_lbl" xml:lang="en-US">CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract" xlink:to="bmra_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract_lbl0" xml:lang="en-US">CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CashFlowsFromOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="bmra_CashFlowsFromOperatingActivitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CashFlowsFromOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from operating activities: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="bmra_CashFlowsFromOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" xlink:href="bmra-20120831.xsd#bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" xlink:to="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Adjustments to reconcile net income to net cash provided by operating activities: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" xlink:to="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DepreciationAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Change in provision for losses on accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLIFOReservePeriodCharge" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InventoryLIFOReservePeriodCharge"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryLIFOReservePeriodCharge_lbl" xml:lang="en-US">Inventory reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryLIFOReservePeriodCharge" xlink:to="us-gaap_InventoryLIFOReservePeriodCharge_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_IncreasedecreaseInDeferredRentLiability" xlink:href="bmra-20120831.xsd#bmra_IncreasedecreaseInDeferredRentLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_IncreasedecreaseInDeferredRentLiability_lbl" xml:lang="en-US">The increase (decrease) during the period in the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncreasedecreaseInDeferredRentLiability" xlink:to="bmra_IncreasedecreaseInDeferredRentLiability_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_IncreasedecreaseInDeferredRentLiability_lbl0" xml:lang="en-US">Increase (decrease) in deferred rent liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncreasedecreaseInDeferredRentLiability" xlink:to="bmra_IncreasedecreaseInDeferredRentLiability_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:href="bmra-20120831.xsd#bmra_ChangesInAssetsAndLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ChangesInAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:to="bmra_ChangesInAssetsAndLiabilitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ChangesInAssetsAndLiabilitiesAbstract_lbl0" xml:lang="en-US">Changes in assets and liabilities: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:to="bmra_ChangesInAssetsAndLiabilitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_lbl" xml:lang="en-US">Accounts payable and other accrued expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xml:lang="en-US">Accrued compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_CashFlowsFromInvestingActivitiesAbstract" xlink:href="bmra-20120831.xsd#bmra_CashFlowsFromInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CashFlowsFromInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CashFlowsFromInvestingActivitiesAbstract" xlink:to="bmra_CashFlowsFromInvestingActivitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CashFlowsFromInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from investing activities: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CashFlowsFromInvestingActivitiesAbstract" xlink:to="bmra_CashFlowsFromInvestingActivitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xml:lang="en-US">Increase in intangibles</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchases of property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:href="bmra-20120831.xsd#bmra_CashFlowsFromFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CashFlowsFromFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="bmra_CashFlowsFromFinancingActivitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CashFlowsFromFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from financing activities: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="bmra_CashFlowsFromFinancingActivitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfBankDebt_lbl" xml:lang="en-US">Payments on line of credit or equipment loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfBankDebt" xlink:to="us-gaap_RepaymentsOfBankDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_lbl" xml:lang="en-US">Effect of exchange rate changes in cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Net increase in cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">Cash and cash equivalents at beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl1" xml:lang="en-US">Cash and cash equivalents at end of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl1"/>
    <loc xlink:type="locator" xlink:label="bmra_SupplementalDisclosureOfCashFlowInformationAbstract" xlink:href="bmra-20120831.xsd#bmra_SupplementalDisclosureOfCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SupplementalDisclosureOfCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental Disclosure of Cash-Flow Information:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SupplementalDisclosureOfCashFlowInformationAbstract" xlink:to="bmra_SupplementalDisclosureOfCashFlowInformationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SupplementalDisclosureOfCashFlowInformationAbstract_lbl0" xml:lang="en-US">Supplemental Disclosure of Cash-Flow Information: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SupplementalDisclosureOfCashFlowInformationAbstract" xlink:to="bmra_SupplementalDisclosureOfCashFlowInformationAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaid" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InterestPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaid_lbl" xml:lang="en-US">Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaid" xlink:to="us-gaap_InterestPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeTaxesPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US">Income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_BasisOfAccountingTextBlockAbstract" xlink:href="bmra-20120831.xsd#bmra_BasisOfAccountingTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_BasisOfAccountingTextBlockAbstract_lbl" xml:lang="en-US">Basis of Presentation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_BasisOfAccountingTextBlockAbstract" xlink:to="bmra_BasisOfAccountingTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccounting" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BasisOfAccounting"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BasisOfAccounting_lbl" xml:lang="en-US">Basis of Accounting [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccounting" xlink:to="us-gaap_BasisOfAccounting_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SignificantAccountingPoliciesTextBlockAbstract" xlink:href="bmra-20120831.xsd#bmra_SignificantAccountingPoliciesTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SignificantAccountingPoliciesTextBlockAbstract_lbl" xml:lang="en-US">Significant Accounting Policies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SignificantAccountingPoliciesTextBlockAbstract" xlink:to="bmra_SignificantAccountingPoliciesTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">Significant Accounting Policies [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract" xlink:href="bmra-20120831.xsd#bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract_lbl" xml:lang="en-US">Accounts Payable and Accrued Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract" xlink:to="bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl" xml:lang="en-US">Accounts Payable and Accrued Liabilities Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_GeographicInformationDisclosureTextBlockAbstract" xlink:href="bmra-20120831.xsd#bmra_GeographicInformationDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_GeographicInformationDisclosureTextBlockAbstract_lbl" xml:lang="en-US">Geographic Information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_GeographicInformationDisclosureTextBlockAbstract" xlink:to="bmra_GeographicInformationDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_GeographicInformationDisclosureTextBlock" xlink:href="bmra-20120831.xsd#bmra_GeographicInformationDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_GeographicInformationDisclosureTextBlock_lbl" xml:lang="en-US">The entire disclosure for reporting segments according to the geographic areas.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_GeographicInformationDisclosureTextBlock" xlink:to="bmra_GeographicInformationDisclosureTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_GeographicInformationDisclosureTextBlock_lbl0" xml:lang="en-US">Geographic Information Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_GeographicInformationDisclosureTextBlock" xlink:to="bmra_GeographicInformationDisclosureTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract" xlink:href="bmra-20120831.xsd#bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract_lbl" xml:lang="en-US">Commitments and Contingencies (Abstract)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract" xlink:to="bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SignificantAccountingPoliciesAbstract" xlink:href="bmra-20120831.xsd#bmra_SignificantAccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SignificantAccountingPoliciesAbstract_lbl" xml:lang="en-US">Significant Accounting Policies (Abstract)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SignificantAccountingPoliciesAbstract" xlink:to="bmra_SignificantAccountingPoliciesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SignificantAccountingPoliciesAbstract_lbl0" xml:lang="en-US">Significant Accounting Policies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SignificantAccountingPoliciesAbstract" xlink:to="bmra_SignificantAccountingPoliciesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Consolidation, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UseOfEstimates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl" xml:lang="en-US">Trade and Other Accounts Receivable, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl" xml:lang="en-US">Inventory, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl" xml:lang="en-US">Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl" xml:lang="en-US">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InvestmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentPolicyTextBlock_lbl" xml:lang="en-US">Investment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentPolicyTextBlock" xlink:to="us-gaap_InvestmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShippingAndHandlingCostPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShippingAndHandlingCostPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShippingAndHandlingCostPolicyTextBlock_lbl" xml:lang="en-US">Shipping and Handling Cost, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShippingAndHandlingCostPolicyTextBlock" xlink:to="us-gaap_ShippingAndHandlingCostPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl" xml:lang="en-US">Research and Development Expense, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xml:lang="en-US">Foreign Currency Transactions and Translations Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredChargesPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DeferredChargesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredChargesPolicyTextBlock_lbl" xml:lang="en-US">Deferred Charges, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredChargesPolicyTextBlock" xlink:to="us-gaap_DeferredChargesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Share-based Compensation, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_lbl" xml:lang="en-US">Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock" xlink:to="us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_InventoriesAbstract" xlink:href="bmra-20120831.xsd#bmra_InventoriesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_InventoriesAbstract_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_InventoriesAbstract" xlink:to="bmra_InventoriesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_InventoriesAbstract_lbl0" xml:lang="en-US">Inventories [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_InventoriesAbstract" xlink:to="bmra_InventoriesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves_lbl" xml:lang="en-US">Raw materials</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterialsNetOfReserves" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves_lbl" xml:lang="en-US">Work in progress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcessNetOfReserves" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl" xml:lang="en-US">Finished products</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryNet_lbl0" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract" xlink:href="bmra-20120831.xsd#bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract_lbl" xml:lang="en-US">Options and warrants granted, exercised, expired, cancelled and outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract" xlink:to="bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract_lbl0" xml:lang="en-US">Options and warrants granted, exercised, expired, cancelled and outstanding [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract" xlink:to="bmra_OptionsAndWarrantsGrantedExercisedExpiredCancelledAndOutstandingAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl" xml:lang="en-US">Award Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber" xlink:href="bmra-20120831.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber_lbl" xml:lang="en-US">Number of shares reserved for issuance under equity instrument agreements awarded that validly exist and are outstanding, including vested instruments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber_lbl0" xml:lang="en-US">Number of Options and Warrants, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice" xlink:href="bmra-20120831.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted average price at which grantees can acquire the shares reserved for issuance under the equity instrument agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted average price at which grantees can acquire the shares reserved for issuance under equity instrument agreement.</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RevenuesFromSalesToUnaffiliatedCustomersAbstract" xlink:to="bmra_RevenuesFromSalesToUnaffiliatedCustomersAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SalesRevenueNet_lbl0" xml:lang="en-US">Revenues from sales to unaffiliated customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNet" xlink:to="us-gaap_SalesRevenueNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesNameDomain_lbl" xml:lang="en-US">Antidilutive Securities, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesNameDomain" xlink:to="us-gaap_AntidilutiveSecuritiesNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeDomain" xlink:href="bmra-20120831.xsd#bmra_RangeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_RangeDomain_lbl" xml:lang="en-US">Range [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RangeDomain" xlink:to="bmra_RangeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain_lbl" xml:lang="en-US">Concentration Risk Benchmark [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_CostMethodInvestmentsPercentageOfInvestee" xlink:href="bmra-20120831.xsd#bmra_CostMethodInvestmentsPercentageOfInvestee"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_CostMethodInvestmentsPercentageOfInvestee_lbl" xml:lang="en-US">Percentage of investee to which the cost method investment is applied.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CostMethodInvestmentsPercentageOfInvestee" xlink:to="bmra_CostMethodInvestmentsPercentageOfInvestee_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskPercentage1" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ConcentrationRiskPercentage1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl" xml:lang="en-US">Concentration Risk, Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Property, Plant and Equipment, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentForAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AdjustmentForAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentForAmortization_lbl" xml:lang="en-US">Amortization (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentForAmortization" xlink:to="us-gaap_AdjustmentForAmortization_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CostMethodInvestmentsPercentageOfInvestee_lbl0" xml:lang="en-US">Cost Method Investments, Percentage Of Investees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CostMethodInvestmentsPercentageOfInvestee" xlink:to="bmra_CostMethodInvestmentsPercentageOfInvestee_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ThresholdForGeographicConcentrationDisclosurePercentage" xlink:href="bmra-20120831.xsd#bmra_ThresholdForGeographicConcentrationDisclosurePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ThresholdForGeographicConcentrationDisclosurePercentage_lbl" xml:lang="en-US">Threshold percentage which the entity uses for geographic concentration.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ThresholdForGeographicConcentrationDisclosurePercentage" xlink:to="bmra_ThresholdForGeographicConcentrationDisclosurePercentage_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ThresholdForGeographicConcentrationDisclosurePercentage_lbl0" xml:lang="en-US">Threshold For Geographic Concentration Disclosure Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ThresholdForGeographicConcentrationDisclosurePercentage" xlink:to="bmra_ThresholdForGeographicConcentrationDisclosurePercentage_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_FrequencyOfPaymentDomain" xlink:href="bmra-20120831.xsd#bmra_FrequencyOfPaymentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_FrequencyOfPaymentDomain_lbl" xml:lang="en-US">FrequencyOfPayment [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_FrequencyOfPaymentDomain" xlink:to="bmra_FrequencyOfPaymentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeDomain_lbl" xml:lang="en-US">Long-term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="us-gaap_LongtermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_LeaseInitiationDate" xlink:href="bmra-20120831.xsd#bmra_LeaseInitiationDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_LeaseInitiationDate_lbl" xml:lang="en-US">Date which lease or group of leases is initiated, in CCYY-MM-DD format.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LeaseInitiationDate" xlink:to="bmra_LeaseInitiationDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate_lbl" xml:lang="en-US">Debt Instrument, Basis Spread on Variable Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentBasisSpreadOnVariableRate" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl" xml:lang="en-US">Line of Credit Facility, Interest Rate Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityExpirationDate1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1_lbl" xml:lang="en-US">Line of Credit Facility, Expiration Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityExpirationDate1" xlink:to="us-gaap_LineOfCreditFacilityExpirationDate1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCreditFacilityAmountOutstanding_lbl" xml:lang="en-US">Line of Credit Facility, Amount Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:to="us-gaap_LineOfCreditFacilityAmountOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_LeaseInitiationDate_lbl0" xml:lang="en-US">Lease Initiation Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LeaseInitiationDate" xlink:to="bmra_LeaseInitiationDate_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LeaseExpirationDate1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LeaseExpirationDate1_lbl" xml:lang="en-US">Lease Expiration Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseExpirationDate1" xlink:to="us-gaap_LeaseExpirationDate1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseMinimumRentals" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingLeasesRentExpenseMinimumRentals"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesRentExpenseMinimumRentals_lbl" xml:lang="en-US">Operating Leases, Rent Expense, Minimum Rentals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseMinimumRentals" xlink:to="us-gaap_OperatingLeasesRentExpenseMinimumRentals_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseAndRentalExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LeaseAndRentalExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LeaseAndRentalExpense_lbl" xml:lang="en-US">Operating Leases, Rent Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="us-gaap_LeaseAndRentalExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementScenarioAxis_lbl" xml:lang="en-US">Scenario [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_StatementScenarioAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_StatementGeographicalAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementGeographicalAxis_lbl" xml:lang="en-US">Geographical [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_StatementGeographicalAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PatentsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PatentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PatentsMember_lbl" xml:lang="en-US">Patents [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PatentsMember" xlink:to="us-gaap_PatentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongtermDebtTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeAxis_lbl" xml:lang="en-US">Long-term Debt, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_WarrantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditMember" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditMember_lbl" xml:lang="en-US">Line of Credit [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditMember" xlink:to="us-gaap_LineOfCreditMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xml:lang="en-US">Antidilutive Securities [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RangeAxis_lbl" xml:lang="en-US">Range [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US">Scenario, Unspecified [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="us-gaap_ScenarioUnspecifiedDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableMember" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AccountsReceivableMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableMember_lbl" xml:lang="en-US">Accounts Receivable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableMember" xlink:to="us-gaap_AccountsReceivableMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_MaximumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MaximumMember" xlink:to="us-gaap_MaximumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_MinimumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinimumMember" xlink:to="us-gaap_MinimumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xml:lang="en-US">Concentration Risk Benchmark [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_FrequencyOfPaymentAxis" xlink:href="bmra-20120831.xsd#bmra_FrequencyOfPaymentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_FrequencyOfPaymentAxis_lbl" xml:lang="en-US">Frequency Of Payment [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_FrequencyOfPaymentAxis" xlink:to="bmra_FrequencyOfPaymentAxis_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_FrequencyOfPaymentAxis_lbl0" xml:lang="en-US">Frequency of Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_FrequencyOfPaymentAxis" xlink:to="bmra_FrequencyOfPaymentAxis_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_UnitedStatesMember" xlink:href="bmra-20120831.xsd#bmra_UnitedStatesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_UnitedStatesMember_lbl" xml:lang="en-US">United States [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_UnitedStatesMember" xlink:to="bmra_UnitedStatesMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_UnitedStatesMember_lbl0" xml:lang="en-US">United States</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_UnitedStatesMember" xlink:to="bmra_UnitedStatesMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_MiddleEastMember" xlink:href="bmra-20120831.xsd#bmra_MiddleEastMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_MiddleEastMember_lbl" xml:lang="en-US">Middle East [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_MiddleEastMember" xlink:to="bmra_MiddleEastMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_MiddleEastMember_lbl0" xml:lang="en-US">Middle East</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_MiddleEastMember" xlink:to="bmra_MiddleEastMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_NonEmployeeMember" xlink:href="bmra-20120831.xsd#bmra_NonEmployeeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_NonEmployeeMember_lbl" xml:lang="en-US">Non Employee [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_NonEmployeeMember" xlink:to="bmra_NonEmployeeMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_NonEmployeeMember_lbl0" xml:lang="en-US">Non - Employee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_NonEmployeeMember" xlink:to="bmra_NonEmployeeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_MonthlyMember" xlink:href="bmra-20120831.xsd#bmra_MonthlyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_MonthlyMember_lbl" xml:lang="en-US">Monthly [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_MonthlyMember" xlink:to="bmra_MonthlyMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_MonthlyMember_lbl0" xml:lang="en-US">Monthly</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_MonthlyMember" xlink:to="bmra_MonthlyMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_SouthAmericaMember" xlink:href="bmra-20120831.xsd#bmra_SouthAmericaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SouthAmericaMember_lbl" xml:lang="en-US">South America [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SouthAmericaMember" xlink:to="bmra_SouthAmericaMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SouthAmericaMember_lbl0" xml:lang="en-US">South America</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SouthAmericaMember" xlink:to="bmra_SouthAmericaMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_EmployeeMember" xlink:href="bmra-20120831.xsd#bmra_EmployeeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_EmployeeMember_lbl" xml:lang="en-US">Employee [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EmployeeMember" xlink:to="bmra_EmployeeMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_EmployeeMember_lbl0" xml:lang="en-US">Employee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EmployeeMember" xlink:to="bmra_EmployeeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_EuropeMember" xlink:href="bmra-20120831.xsd#bmra_EuropeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_EuropeMember_lbl" xml:lang="en-US">Europe [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EuropeMember" xlink:to="bmra_EuropeMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_EuropeMember_lbl0" xml:lang="en-US">Europe</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EuropeMember" xlink:to="bmra_EuropeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PurchasedTechnologyUseRightsandLicensesMember" xlink:href="bmra-20120831.xsd#bmra_PurchasedTechnologyUseRightsandLicensesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PurchasedTechnologyUseRightsandLicensesMember_lbl" xml:lang="en-US">Purchased Technology Use Rightsand Licenses [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PurchasedTechnologyUseRightsandLicensesMember" xlink:to="bmra_PurchasedTechnologyUseRightsandLicensesMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PurchasedTechnologyUseRightsandLicensesMember_lbl0" xml:lang="en-US">Purchased Technology Use Rights and Licenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PurchasedTechnologyUseRightsandLicensesMember" xlink:to="bmra_PurchasedTechnologyUseRightsandLicensesMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_MarketingAndDistributionRightsMember" xlink:href="bmra-20120831.xsd#bmra_MarketingAndDistributionRightsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_MarketingAndDistributionRightsMember_lbl" xml:lang="en-US">Marketing And Distribution Rights [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_MarketingAndDistributionRightsMember" xlink:to="bmra_MarketingAndDistributionRightsMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_MarketingAndDistributionRightsMember_lbl0" xml:lang="en-US">Marketing and Distribution Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_MarketingAndDistributionRightsMember" xlink:to="bmra_MarketingAndDistributionRightsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_AsiaMember" xlink:href="bmra-20120831.xsd#bmra_AsiaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AsiaMember_lbl" xml:lang="en-US">Asia [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AsiaMember" xlink:to="bmra_AsiaMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AsiaMember_lbl0" xml:lang="en-US">Asia</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AsiaMember" xlink:to="bmra_AsiaMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_OtherForeignMember" xlink:href="bmra-20120831.xsd#bmra_OtherForeignMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OtherForeignMember_lbl" xml:lang="en-US">Other Foreign [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OtherForeignMember" xlink:to="bmra_OtherForeignMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OtherForeignMember_lbl0" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OtherForeignMember" xlink:to="bmra_OtherForeignMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_DocumentAndEntityInformationAbstract" xlink:href="bmra-20120831.xsd#bmra_DocumentAndEntityInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document and Entity Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DocumentAndEntityInformationAbstract" xlink:to="bmra_DocumentAndEntityInformationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract_lbl0" xml:lang="en-US">CommitmentsAndContingenciesDisclosureTextBlockAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract" xlink:to="bmra_CommitmentsAndContingenciesDisclosureTextBlockAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ThresholdForGeographicConcentrationDisclosurePercentage_lbl1" xml:lang="en-US">ThresholdForGeographicConcentrationDisclosurePercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ThresholdForGeographicConcentrationDisclosurePercentage" xlink:to="bmra_ThresholdForGeographicConcentrationDisclosurePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_GeographicInformationDisclosureTextBlockAbstract_lbl0" xml:lang="en-US">GeographicInformationDisclosureTextBlockAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_GeographicInformationDisclosureTextBlockAbstract" xlink:to="bmra_GeographicInformationDisclosureTextBlockAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_GeographicInformationDisclosureTextBlock_lbl1" xml:lang="en-US">GeographicInformationDisclosureTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_GeographicInformationDisclosureTextBlock" xlink:to="bmra_GeographicInformationDisclosureTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_LeaseInitiationDate_lbl1" xml:lang="en-US">LeaseInitiationDate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LeaseInitiationDate" xlink:to="bmra_LeaseInitiationDate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SignificantAccountingPoliciesTextBlockAbstract_lbl0" xml:lang="en-US">SignificantAccountingPoliciesTextBlockAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SignificantAccountingPoliciesTextBlockAbstract" xlink:to="bmra_SignificantAccountingPoliciesTextBlockAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract_lbl0" xml:lang="en-US">AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract" xlink:to="bmra_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CostMethodInvestmentsPercentageOfInvestee_lbl1" xml:lang="en-US">CostMethodInvestmentsPercentageOfInvestee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CostMethodInvestmentsPercentageOfInvestee" xlink:to="bmra_CostMethodInvestmentsPercentageOfInvestee_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_BasisOfAccountingTextBlockAbstract_lbl0" xml:lang="en-US">BasisOfAccountingTextBlockAbstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_BasisOfAccountingTextBlockAbstract" xlink:to="bmra_BasisOfAccountingTextBlockAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsExercisesInPeriodWeightedAverageExercisePrice_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsExercisesInPeriodWeightedAverageExercisePrice</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsExercisesInPeriodWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccounting_lbl0" xml:lang="en-US">Basis of Accounting [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccounting" xlink:to="us-gaap_BasisOfAccounting_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl0" xml:lang="en-US">Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_lbl0" xml:lang="en-US">Operating Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0" xml:lang="en-US">Significant Accounting Policies [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock_lbl0" xml:lang="en-US">Schedule of Share-based Compensation, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl0" xml:lang="en-US">Payments to Acquire Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl0" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Period Increase (Decrease)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentPolicyTextBlock_lbl0" xml:lang="en-US">Investment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentPolicyTextBlock" xlink:to="us-gaap_InvestmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0" xml:lang="en-US">Revenue Recognition, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl0" xml:lang="en-US">Consolidation, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl0" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl0" xml:lang="en-US">Research and Development Expense, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0" xml:lang="en-US">Property, Plant and Equipment, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShippingAndHandlingCostPolicyTextBlock_lbl0" xml:lang="en-US">Shipping and Handling Cost, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShippingAndHandlingCostPolicyTextBlock" xlink:to="us-gaap_ShippingAndHandlingCostPolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl0" xml:lang="en-US">Commitments and Contingencies Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_lbl0" xml:lang="en-US">Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl0" xml:lang="en-US">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseAndRentalExpense_lbl0" xml:lang="en-US">Operating Leases, Rent Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="us-gaap_LeaseAndRentalExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl0" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl0" xml:lang="en-US">Cost of Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfBankDebt_lbl0" xml:lang="en-US">Repayments of Bank Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfBankDebt" xlink:to="us-gaap_RepaymentsOfBankDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate_lbl0" xml:lang="en-US">Debt Instrument, Basis Spread on Variable Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentBasisSpreadOnVariableRate" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl0" xml:lang="en-US">Line of Credit Facility, Interest Rate Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityPublicFloat"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl0" xml:lang="en-US">Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredChargesPolicyTextBlock_lbl0" xml:lang="en-US">Deferred Charges, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredChargesPolicyTextBlock" xlink:to="us-gaap_DeferredChargesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl0" xml:lang="en-US">Foreign Currency Transactions and Translations Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityVoluntaryFilers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl0" xml:lang="en-US">Other Nonoperating Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl0" xml:lang="en-US">Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseExpirationDate1_lbl0" xml:lang="en-US">Lease Expiration Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseExpirationDate1" xlink:to="us-gaap_LeaseExpirationDate1_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_lbl0" xml:lang="en-US">Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock" xlink:to="us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl0" xml:lang="en-US">Accounts Payable and Accrued Liabilities Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl0" xml:lang="en-US">Trade and Other Accounts Receivable, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesRentExpenseMinimumRentals_lbl0" xml:lang="en-US">Operating Leases, Rent Expense, Minimum Rentals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseMinimumRentals" xlink:to="us-gaap_OperatingLeasesRentExpenseMinimumRentals_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl0" xml:lang="en-US">Inventory, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl0" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityAmountOutstanding_lbl0" xml:lang="en-US">Line of Credit Facility, Amount Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:to="us-gaap_LineOfCreditFacilityAmountOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl0" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1_lbl0" xml:lang="en-US">Line of Credit Facility, Expiration Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityExpirationDate1" xlink:to="us-gaap_LineOfCreditFacilityExpirationDate1_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl0" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentForAmortization_lbl0" xml:lang="en-US">Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentForAmortization" xlink:to="us-gaap_AdjustmentForAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl0" xml:lang="en-US">Depreciation, Depletion and Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl0" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl0"/>
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    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl0" xml:lang="en-US">Concentration Risk, Percentage</label>
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    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
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  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>bmra-20120831_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Oct 10 18:08:18 UTC 2012 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
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  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_Note" roleURI="http://www.biomerica.com/role/Note"/>
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  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_AccountingPoliciesByPolicy" roleURI="http://www.biomerica.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_NoteTables" roleURI="http://www.biomerica.com/role/NoteTables"/>
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  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#bmra_FinancialinformationaboutforeignanddomesticoperationsandexportsalesTable" roleURI="http://www.biomerica.com/role/FinancialinformationaboutforeignanddomesticoperationsandexportsalesTable"/>
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  <roleRef xlink:type="simple" xlink:href="bmra-20120831.xsd#DocumentAndEntityInformation" roleURI="http://www.biomerica.com/role/DocumentAndEntityInformation"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
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/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	word-wrap: break-word;
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>13
<FILENAME>0001513162-12-000810-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Geographic Information<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
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        <font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">Financial information about foreign

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            &#160;

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            &#160;

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            &#160;

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            &#160;

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            &#160;

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              United States</font>

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              Asia</font>

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            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">901,666</font>

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          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">631,752</font>

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              Europe</font>

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            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">508,167</font>

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          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

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              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">580,918</font>

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              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;

              South America</font>

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          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

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            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,357</font>

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              Middle East</font>

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            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">11,385</font>

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">4,170</font>

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              Other</font>

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              &#160;

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">986<br />

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            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">3,019</font>

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            <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total&#160;

            revenues from sales to unaffiliated customers</font>

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          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

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          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,701,949</font>

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,407,665</font>

            </p>

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        <font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;

        No other geographic concentrations exist where net sales

        exceed 10% of total net sales.</font>

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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for reporting segments according to the geographic areas.</p>
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<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accounts Payable and Accrued Expenses<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock', window );">Accounts Payable and Accrued Liabilities Disclosure [Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <b><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Note 3: Accounts Payable and Accrued

        Expenses</font></b>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;

        The Company&#8217;s accounts payable and accrued expense

        balances consist of the following at:</font>

      </p><br/><table style="width: 486.899pt; border-collapse: collapse; margin-left: 4.65pt;" border="0" cellspacing="0" cellpadding="0">



        <tr style="height: 15.3pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="47%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" colspan="2" valign="bottom" nowrap="nowrap" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">August

              31,</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" colspan="2" valign="bottom" nowrap="nowrap" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">May

              31,</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.3pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" nowrap="nowrap" width="47%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" colspan="2" nowrap="nowrap" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" nowrap="nowrap" width="9%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" colspan="2" nowrap="nowrap" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.3pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="47%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Accounts

              payable</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">338,423</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">187,618</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.3pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="47%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Accrued

              expenses</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">18,485</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">40,036</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.3pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="47%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Deferred

              rent</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">74,747</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">74,855</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.3pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="47%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Income

              taxes payable</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">19,717</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">59,938</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.05pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="47%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="top" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">451,372</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">362,447</font>

            </p>

          </td>

        </tr>



    </table><br/><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a),20,24)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20, 24<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EX3AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>Aug. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
        <td class="nump">$ 1,701,949<span></span></td>
        <td class="nump">$ 1,407,665<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of sales</a></td>
        <td class="num">(969,688)<span></span></td>
        <td class="num">(891,244)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
        <td class="nump">732,261<span></span></td>
        <td class="nump">516,421<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating Expenses:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative</a></td>
        <td class="nump">332,130<span></span></td>
        <td class="nump">313,584<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development</a></td>
        <td class="nump">87,980<span></span></td>
        <td class="nump">85,936<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
        <td class="nump">420,110<span></span></td>
        <td class="nump">399,520<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Income from operations</a></td>
        <td class="nump">312,151<span></span></td>
        <td class="nump">116,901<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_OtherIncomeExpenseAbstract', window );"><strong>Other Income (Expense):</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherInterestAndDividendIncome', window );">Dividend and interest income</a></td>
        <td class="nump">1,116<span></span></td>
        <td class="nump">1,464<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
        <td class="num">(308)<span></span></td>
        <td class="num">(573)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Total other income</a></td>
        <td class="nump">808<span></span></td>
        <td class="nump">891<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Income before income tax</a></td>
        <td class="nump">312,959<span></span></td>
        <td class="nump">117,792<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for income taxes</a></td>
        <td class="num">(21,319)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
        <td class="nump">291,640<span></span></td>
        <td class="nump">117,792<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic net income per common share (in Dollars per share)</a></td>
        <td class="nump">$ 0.04<span></span></td>
        <td class="nump">$ 0.02<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted net income per common share (in Dollars per share)</a></td>
        <td class="nump">$ 0.04<span></span></td>
        <td class="nump">$ 0.02<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract', window );"><strong>Weighted average number of common and Common Equivalent Shares:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesIssuedBasic', window );">Basic (in Shares)</a></td>
        <td class="nump">6,952,339<span></span></td>
        <td class="nump">6,868,339<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted (in Shares)</a></td>
        <td class="nump">7,303,134<span></span></td>
        <td class="nump">6,903,353<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
        <td class="nump">291,640<span></span></td>
        <td class="nump">117,792<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_OtherComprehensiveLossNetOfTaxAbstract', window );"><strong>Other comprehensive loss, net of tax:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Foreign currency translation</a></td>
        <td class="num">(81)<span></span></td>
        <td class="num">(440)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive income</a></td>
        <td class="nump">$ 291,559<span></span></td>
        <td class="nump">$ 117,352<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_OtherComprehensiveLossNetOfTaxAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_OtherComprehensiveLossNetOfTaxAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_OtherIncomeExpenseAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_OtherIncomeExpenseAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(3)<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 30<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16317811<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=d3e557-108580<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A5<br><br> -Appendix A<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 2<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 36, 37, 38<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.23)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16381557&amp;loc=d3e4984-109258<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 11, 12, 36<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1,2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GrossProfit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Subparagraph 1(i)<br><br> -Article 4<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 109<br><br> -Paragraph 45<br><br> -Subparagraph a, b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cost of borrowed funds accounted for as interest that was charged against earnings during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 9<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher OTS<br><br> -Name Federal Regulation (FR)<br><br> -Number Title 12<br><br> -Section 563c.102<br><br> -Paragraph 9<br><br> -Chapter V<br><br> -Subsection II<br><br> -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 34<br><br> -Paragraph 21<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 835<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 10, 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 87-21<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28, 29, 30<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=d3e565-108580<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A7<br><br> -Appendix A<br><br><br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph d<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingExpensesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax, before reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 52<br><br> -Paragraph 13, 20, 31<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (a-c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=SL7669646-108580<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=d3e637-108580<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 17<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 18<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32157-110900<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 133<br><br> -Paragraph 45<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(3)<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherInterestAndDividendIncome">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes all other interest income, net of discount accretion and premium amortization, and dividend income. It may include dividend income from equity securities that do not have readily determinable fair values that are reportable in Other Assets, and interest income on interest-only strips receivable (not in the form of a security) that are included in Other Assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 4<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherInterestAndDividendIncome</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 9<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherNonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 141<br><br> -Paragraph 51<br><br> -Subparagraph g<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 86<br><br> -Paragraph 11, 12<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 985<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 730<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 2<br><br> -Paragraph 12, 13<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ResearchAndDevelopmentExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 43<br><br> -Paragraph 5A<br><br> -Chapter 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 4<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386349&amp;loc=d3e3636-108311<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SellingGeneralAndAdministrativeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesIssuedBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the weighted average total number of shares issued throughout the period including the first (beginning balance outstanding) and last (ending balance outstanding) day of the period before considering any reductions (for instance, shares held in treasury) to arrive at the weighted average number of shares outstanding. Weighted average relates to the portion of time within a reporting period that common shares have been issued and outstanding to the total time in that period. Such concept is used in determining the weighted average number of shares outstanding for purposes of calculating earnings per share (basic).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 10<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1448-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e2646-109256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfSharesIssuedBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Basis of Presentation<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BasisOfAccounting', window );">Basis of Accounting [Text Block]</a></td>
        <td class="text"><p style="MARGIN: 0in 0in 0pt">

        <b><font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">Note 1: Basis of

        Presentation</font></b>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">The information set forth in these

        condensed consolidated statements is unaudited and reflects

        all adjustments which, in the opinion of management, are

        necessary to present a fair statement of the consolidated

        results of operations of Biomerica, Inc. and subsidiaries

        (the &#8220;Company&#8221;), for the periods indicated. It

        does not include all information and footnotes necessary

        for a fair presentation of financial position, results of

        operations, and cash flow in conformity with generally

        accepted accounting principles. All adjustments that were

        made are of normal recurring nature.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">The unaudited Condensed Consolidated

        Financial Statements and Notes are presented as permitted

        by the requirements for Form 10-Q and do not contain

        certain information included in our annual financial

        statements and notes. The condensed consolidated balance

        sheet data as of May 31, 2012 was derived from audited

        financial statements. The accompanying interim condensed

        consolidated financial statements should be read in

        conjunction with the financial statements and related notes

        included in our Annual Report on Form 10-K filed with the

        Securities and Exchange Commission (SEC) for the fiscal

        year ended May 31, 2012. The results of operations for our

        interim periods are not necessarily indicative of results

        to be achieved for our full fiscal year.</font>

      </p><br/><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccounting">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BasisOfAccounting</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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              </div>
            </div>
          </td>
        </tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0ETWAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments and Contingencies (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>Aug. 31, 2011</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
        <th class="th">
          <div>Jun. 10, 2011</div>
        </th>
        <th class="th">
          <div>Aug. 31, 2009

</div>
          <div>Monthly</div>
        </th>
        <th class="th">
          <div>Jun. 10, 2011

</div>
          <div>Line of Credit [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Line of Credit Facility, Maximum Borrowing Capacity</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate', window );">Debt Instrument, Basis Spread on Variable Rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1.00%<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDescription', window );">Line of Credit Facility, Interest Rate Description</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">1.0% plus the Wall Street Journal Prime West Coast Edition prime rate<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityExpirationDate1', window );">Line of Credit Facility, Expiration Date</a></td>
        <td class="text">Feb. 24,
         2013<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityAmountOutstanding', window );">Line of Credit Facility, Amount Outstanding</a></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">43,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_LeaseInitiationDate', window );">Lease Initiation Date</a></td>
        <td class="text">Sep.
        01,
         2009<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseExpirationDate1', window );">Lease Expiration Date</a></td>
        <td class="text">Aug. 31,
         2016<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesRentExpenseMinimumRentals', window );">Operating Leases, Rent Expense, Minimum Rentals</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">18,490<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseAndRentalExpense', window );">Operating Leases, Rent Expense</a></td>
        <td class="nump">$ 20,204<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_LeaseInitiationDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date which lease or group of leases is initiated, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_LeaseInitiationDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The percentage points added to the reference rate to compute the variable rate on the debt instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtInstrumentBasisSpreadOnVariableRate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseAndRentalExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LeaseAndRentalExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseExpirationDate1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date which lease or group of leases is set to expire, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LeaseExpirationDate1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityAmountOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount borrowed under the credit facility as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityAmountOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
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                <p>Date the credit facility terminates, in CCYY-MM-DD format.</p>
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                <p>Description of the interest rate for the amounts borrowed under the credit facility, including the terms and the method for determining the interest rate (for example, fixed or variable, LIBOR plus a percentage, increasing rate, timing of interest rate resets, remarketing provisions).</p>
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                <p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p>
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                <p>This element represents the payments that the lessee is obligated to make or can be required to make in connection with a property under the terms of an agreement classified as an operating lease, excluding contingent rentals and a guarantee by the lessee of the lessor's debt and the lessee's obligation to pay (apart from the rental payments) executory costs such as insurance, maintenance, and taxes.</p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Significant Accounting Policies<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
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        <b><font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">Note 2: Significant Accounting

        Policies</font></b>

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        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Principles of

        Consolidation</font></u>

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        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The condensed consolidated financial

        statements include the accounts of Biomerica, Inc. as well

        as the Company&#8217;s German subsidiary and Mexican

        subsidiary which have not begun operations. All significant

        intercompany accounts and transactions have been eliminated

        in consolidation.</font>

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        statements in conformity with accounting principles

        generally accepted in the United States of America

        (&#8220;GAAP&#8221;) requires management to make estimates

        and assumptions that affect the reported amounts of assets

        and liabilities and disclosure of contingent assets and

        liabilities at the date of the financial statements, and

        the reported amounts of revenues and expenses during the

        reported period. Actual results could materially differ

        from those estimates.</font>

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        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Cash and Cash Equivalents</font></u>

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        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Cash and cash equivalents consist of

        demand deposits and money market accounts with original

        maturities of less than three months.</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Accounts Receivable</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The Company extends unsecured credit

        to its customers on a regular

        basis.&#160;&#160;International accounts are required to

        prepay until they establish a history with the Company and

        at that time, they are extended credit at levels based on a

        number of criteria.&#160;&#160;Credit levels are approved

        by designated upper level management.&#160;&#160;Domestic

        customers are extended initial credit limits until they

        establish a history with the Company or submit credit

        information.&#160;&#160;All increases in credit limits are

        also approved by designated upper level

        management.&#160;&#160;Management evaluates receivables on

        a quarterly basis and adjusts the reserve for bad debt

        accordingly.&#160;&#160;Balances over ninety days old are

        reserved for unless collection is reasonably

        assured.&#160;&#160;Management evaluates quarterly what

        items to charge off.&#160;&#160;Any charge-offs are

        approved by upper level management prior to charging

        off.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Occasionally certain long-standing

        customers, who routinely place large orders, will have

        unusually large receivables balances relative to the total

        gross receivables.&#160; One such customer who placed a

        large order at the end of August 2012, had a balance that

        comprised 60.2% of the gross receivables balance.

        Management monitors the payments for these large balances

        closely and very often requires payment of existing

        invoices before shipping new sales orders.&#160;</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Inventories</font></u>

      </p><br/><p style="text-align: justify; text-indent: 0.5in; margin: 0in 13.55pt 0pt 0in;">

      <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The Company values inventory at the lower of

      cost (determined using a combination of specific lot

      identification and the first-in, first-out methods) or

      market. Management periodically reviews inventory for excess

      quantities and obsolescence. Management evaluates quantities

      on hand, physical condition, and technical functionality as

      these characteristics may be impacted by anticipated customer

      demand for current products and new product introductions.

      The reserve is adjusted based on such evaluation, with a

      corresponding provision included in cost of sales. Abnormal

      amounts of idle facility expenses, freight, handling costs

      and wasted material are recognized as current period charges

      and the allocation of fixed production overhead is based on

      the normal capacity of the</font> <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Company&#8217;s production facilities.</font>

    </p><br/><p style="text-indent: 0.5in; margin: 0in 0in 0pt;">

      <font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">The balances of inventories are at the

      following:</font>

    </p><br/><table style="width: 422.799pt; border-collapse: collapse; margin-left: 4.65pt;" border="0" cellspacing="0" cellpadding="0">



        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="46%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" colspan="2" valign="bottom" nowrap="nowrap" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">August

              31,</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" colspan="2" valign="bottom" nowrap="nowrap" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">May

              31,</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" width="46%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" colspan="2" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" width="10%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" colspan="2" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="46%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Raw

              materials</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">823,921</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">896,488</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="46%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Work

              in progress</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">733,143</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">553,236</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="46%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Finished

              products</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">263,685</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">371,348</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.75pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="top" width="46%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,820,749</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="10%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,821,072</font>

            </p>

          </td>

        </tr>



    </table><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Property and Equipment</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Property and equipment are stated at

        cost. Expenditures for additions and major improvements are

        capitalized. Repairs and maintenance costs are charged to

        operations as incurred. When property and equipment are

        retired or otherwise disposed of, the related cost and

        accumulated depreciation or amortization is removed from

        the accounts, and gains or losses from retirements and

        dispositions are credited or charged to income.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Depreciation and amortization are

        provided over the estimated useful lives of the related

        assets, ranging from 5 to 10 years, using the straight-line

        method. Leasehold improvements are amortized over the

        lesser of the estimated useful life of the asset or the

        term of the lease. Depreciation and amortization expense on

        property and equipment and leasehold improvements amounted

        to $45,387 and $35,935 for the three months ended August

        31, 2012 and 2011, respectively.</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Intangible Assets</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Intangible assets include

        trademarks, product rights, licenses, technology rights and

        patents, and are accounted for based on Accounting

        Standards Codification ASC 350 &#8220;</font><i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Intangibles &#8211; Goodwill and

        Other</font></i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#8221; (ASC 350). In that regard,

        intangible assets that have indefinite useful lives are not

        amortized but are tested at least annually for impairment

        or more frequently if events or changes in circumstances

        indicate that the asset might be impaired. Intangible

        assets are being amortized using the straight-line method

        over the useful life; not to exceed 18 years for marketing

        and distribution rights, 10 years for purchased technology

        use rights, licenses, and 17 years for patents.

        Amortization amounted to $8,780 and $7,113 for the three

        months ended August 31, 2012 and 2011, respectively.</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Stock-Based Compensation</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The Company follows the guidance of

        the accounting provisions of ASC 718 &#8220;</font><i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Share-based

        Compensation</font></i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#8221; (ASC 718),

        which requires the use of the fair-value based method to

        determine compensation for all arrangements under which

        employees and others receive shares of stock or equity

        instruments (warrants and options). The fair value of each

        option award is estimated on the date of grant using the

        Black-Scholes valuation model that uses assumptions for

        expected volatility, expected dividends, expected

        forfeiture rate, expected term, and the risk-free interest

        rate.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Expected volatilities are based on

        weighted averages of the historical volatility of the

        Company&#8217;s stock and other factors estimated over the

        expected term of the options. The expected forfeiture rate

        is based on historical forfeitures experienced. The

        expected term of options granted is derived using the

        &#8220;simplified method&#8221; which computes expected

        term as the average of the sum of the vesting term plus the

        contract term as historically the Company had limited

        activity surrounding its options. The risk-free rate is

        based on the U.S. Treasury yield curve in effect at the

        time of grant for the period of the expected term.</font>

      </p><br/><p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">The following summary presents the

        options and warrants granted, exercised, expired, cancelled

        and outstanding as of August 31, 2012:</font>

      </p><br/><table style="width: 543.199pt; border-collapse: collapse; margin-left: 4.65pt;" border="0" cellspacing="0" cellpadding="0">



        <tr style="height: 30pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" colspan="5" valign="bottom" nowrap="nowrap" width="52%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Number

              of Options and Warrants</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" rowspan="2" colspan="2" valign="bottom" width="15%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Weighted

              Average<br />

               Exercise<br />

               Price</font>

            </p>

          </td>

        </tr>

        <tr style="height: 31.5pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Employee</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Non-employee</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Outstanding

              May 31, 2012</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,004,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,004,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.46</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Granted</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Exercised</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Cancelled or expired</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">(8,000)</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">(8,000)</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.41</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.75pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Outstanding

              August 31, 2012</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">996,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">996,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.46</font>

            </p>

          </td>

        </tr>



    </table><br/><p style="MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Revenue Recognition</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Revenues from product sales are

        recognized at the time the product is shipped, customarily

        FOB shipping point, at which point title passes. An

        allowance is established when necessary for estimated

        returns as revenue is recognized. In conjunction with sales

        to certain customers, the Company provides free products

        upon attaining certain levels of purchases by the customer.

        The Company accounts for these free products in accordance

        with ASC 605-50</font> <i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#8220;Revenue

        Recognition &#8211; Customer Payments and

        Incentives&#8221;</font></i> <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">and recognizes the cost

        of the product as part of cost of sales.</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US" color="black">Investments</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US" color="black">From time-to-time, the Company makes

        investments in privately-held companies. &#160;The Company

        determines whether the fair values of any investments in

        privately-held entities have declined below their carrying

        value whenever adverse events or changes in circumstances

        indicate that recorded values may not be recoverable.

        &#160;If the Company considers any such decline to be other

        than temporary (based on various factors, including

        historical financial results, and the overall health of the

        investee&#8217;s industry), a write-down to estimated fair

        value is recorded. &#160;The Company currently has not

        written down the investment and no events have occurred

        which could indicate the carrying value to be less than the

        fair value. Investments represent the Company&#8217;s

        investment in a Polish distributor which is primarily

        engaged in distributing medical devices. &#160;The Company

        owns approximately 6% of the investee, and accordingly,

        applies the cost method to account for the investment.

        &#160;Under the cost method, investments are recorded at

        cost, with gains and losses recognized as of the sale date,

        and income recorded when received.</font>

      </p><br/><p style="MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Shipping and Handling Fees and

        Costs</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Shipping and handling fees billed to

        customers are classified as revenue, and shipping and

        handling costs are classified as cost of sales. The Company

        included shipping and handling fees billed to customers in

        net sales. The Company included shipping and handling costs

        associated with inbound freight and unreimbursed shipping

        to customers in cost of sales.</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Research and Development</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Research and development costs are

        expensed as incurred.</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Income Taxes</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The Company accounts for income

        taxes in accordance with ASC 740, &#8220;</font><i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Income Taxes</font></i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#8221; (ASC 740). Deferred tax

        assets and liabilities arise from temporary differences

        between the tax bases of assets and liabilities and their

        reported amounts in the consolidated financial statements

        that will result in taxable or deductible amounts in future

        years. These temporary differences are measured using

        enacted tax rates. A valuation allowance is recorded to

        reduce deferred tax assets to the extent that management

        considers it is more likely than not that a deferred tax

        asset will not be realized. In determining the valuation

        allowance, management considers factors such as the

        reversal of deferred income tax liabilities, projected

        taxable income, and the character of income tax assets and

        tax planning strategies. A change to these factors could

        impact the estimated valuation allowance and income tax

        expense.</font>

      </p><br/><p style="MARGIN: 0in 13.55pt 0pt 0in">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Foreign Currency

        Translation</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The subsidiary located in Germany is

        accounted for primarily using local functional currency.

        Accordingly, assets and liabilities of this subsidiary are

        translated using exchange rates in effect at the end of the

        period, and revenues and costs are translated using average

        exchange rates for the period. The resulting adjustments

        are presented as a separate component of accumulated other

        comprehensive loss.</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 13.55pt 0pt 0in">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Deferred Rent</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Incentive payments received from

        landlords are recorded as deferred lease incentives and are

        amortized over the underlying lease term on a straight-line

        basis as a reduction of rent expense. When the terms of an

        operating lease provide for periods of free rent, rent

        concessions, and/or rent escalations, the Company

        establishes a deferred rent liability for the difference

        between the scheduled rent payment and the straight-line

        rent expense recognized. This deferred rent liability is

        amortized over the underlying lease term on a straight-line

        basis as a reduction of rent expense.</font>

      </p><br/><p style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt">

        <u><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Net Income Per Share</font></u>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Basic earnings per share are

        computed as net income divided by the weighted average

        number of common shares outstanding for the period. Diluted

        earnings per share reflect the potential dilution that

        could occur from common shares issuable through stock

        options, warrants and other convertible securities. The

        total amount of anti-dilutive warrants or options not

        included in the earnings per share calculation for the

        three months ended August 31, 2012 and 2011 was 85,000 and

        642,250 respectively.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The following table illustrates the

        required disclosure of the reconciliation of the numerators

        and denominators of the basic and diluted earnings per

        share computations.</font>

      </p><br/><table style="width: 554.799pt; border-collapse: collapse; margin-left: 4.65pt;" border="0" cellspacing="0" cellpadding="0">



        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" rowspan="3" nowrap="nowrap" width="53%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="5" nowrap="nowrap" width="47%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Three

              Months Ended</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="5" nowrap="nowrap" width="47%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">August

              31,</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="2" nowrap="nowrap" width="21%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="2" nowrap="nowrap" width="21%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2011</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Numerator:</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Income

              from continuing operations</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">291,640</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">117,792</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Denominator

              for basic net income per common share</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,952,339</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,868,339</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Effect

              of dilutive securities:</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;

              Options and warrants</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">350,795</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">35,014</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Denominator

              for diluted net income per common share</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">7,303,134</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,903,353</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.9pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Basic

              net income per common share</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.04</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.02</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.9pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Diluted

              net income per common share</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.04</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.02</font>

            </p>

          </td>

        </tr>



    </table><br/><span></span></td>
      </tr>
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    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for all significant accounting policies of the reporting entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18861-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18743-107790<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18854-107790<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 22<br><br> -Paragraph 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SignificantAccountingPoliciesTextBlock</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0ECDAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th" colspan="2">
          <div>May 31, 2012</div>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_CurrentAssetsAbstract', window );"><strong>Current Assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 1,299,480<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 1,077,342<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Accounts receivable</a></td>
        <td class="nump">1,373,453<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">1,200,516<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories, net</a></td>
        <td class="nump">1,820,749<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">1,821,072<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other</a></td>
        <td class="nump">214,460<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">210,700<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetCurrent', window );">Deferred tax assets, current portion</a></td>
        <td class="nump">177,000<span></span></td>
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        <td class="nump">177,000<span></span></td>
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        <td class="nump">4,885,142<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">4,486,630<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and Equipment, net of accumulated depreciation and amortization</a></td>
        <td class="nump">604,623<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">584,824<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetNoncurrent', window );">Deferred Tax Assets, net of current portion</a></td>
        <td class="nump">61,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">61,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Investments', window );">Investments</a></td>
        <td class="nump">165,324<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">165,324<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Intangible Assets, net</a></td>
        <td class="nump">185,803<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">194,583<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Other Assets</a></td>
        <td class="nump">78,561<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">78,561<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
        <td class="nump">5,980,453<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">5,570,922<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_CurrentLiabilitiesAbstract', window );"><strong>Current Liabilities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Accounts payable and accrued expenses</a></td>
        <td class="nump">451,372<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">362,447<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Accrued compensation</a></td>
        <td class="nump">258,888<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">186,841<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LinesOfCreditCurrent', window );">Line of credit</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">43,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump">710,260<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">592,288<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and Contingencies</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareholdersEquityAbstract', window );"><strong>Shareholders' Equity:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock</a></td>
        <td class="nump">556,186<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[5]</sup></td>
        <td class="nump">556,186<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[6]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
        <td class="nump">17,737,807<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">17,737,807<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
        <td class="num">(6,111)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(6,030)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
        <td class="num">(13,017,689)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(13,309,329)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total shareholders' equity</a></td>
        <td class="nump">5,270,193<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">4,978,634<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total Liabilities and Shareholders' Equity</a></td>
        <td class="nump">$ 5,980,453<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 5,570,922<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="5"></td>
      </tr>
      <tr>
        <td colspan="5">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">less allowance for doubtful accounts of $115,921 as of August 31, 2012</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[2]</td>
              <td style="vertical-align: top;" valign="top">less allowance for doubtful accounts of $113,191 as of May 31, 2012 .</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[3]</td>
              <td style="vertical-align: top;" valign="top">no par value authorized 5,000,000 shares, none issued and none outstanding at August 31, 2012.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[4]</td>
              <td style="vertical-align: top;" valign="top">no par value authorized 5,000,000 shares, none issued and none outstanding at May 31, 2012 .</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[5]</td>
              <td style="vertical-align: top;" valign="top">$0.08 par value authorized 25,000,000 shares, issued and outstanding 6,952,339 at August 31 , 2012.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[6]</td>
              <td style="vertical-align: top;" valign="top">$0.08 par value authorized 25,000,000 shares, issued and outstanding 6,952,339 at May 31, 2012</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_CurrentAssetsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_CurrentAssetsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_CurrentLiabilitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_CurrentLiabilitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_ShareholdersEquityAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_ShareholdersEquityAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19,20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 3<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 942<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.9-03.9)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.5)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsReceivableNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 130<br><br><br><br> -Paragraph 14, 17, 26<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 11<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=d3e637-108580<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14A<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=SL7669686-108580<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=d3e681-108580<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Principles Board Opinion (APB)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 10<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name FASB Staff Position (FSP)<br><br><br><br> -Number FAS115-1/124-1<br><br><br><br> -Paragraph 15D<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.30(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionalPaidInCapital</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 12<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Concepts (CON)<br><br><br><br> -Number 6<br><br><br><br> -Paragraph 25<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 18<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.18)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 9<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.9)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6801-107765<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 8, 9<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 7, 26<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 7<br><br><br><br> -Footnote 1<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.(a),19)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.25)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 450<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14326-108349<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 5<br><br><br><br> -Paragraph 8, 9<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 9<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 942<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.9-03.17)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingencies</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 30<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 109<br><br><br><br> -Paragraph 41, 42, 43<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of noncurrent deferred tax asset attributable to deductible temporary differences and carryforwards. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 109<br><br><br><br> -Paragraph 41, 42, 43<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNetNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeRelatedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph ((a)(1),(b))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=7658586&amp;loc=d3e16323-109275<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 142<br><br><br><br> -Paragraph 42, 45<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IntangibleAssetsNetExcludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.6(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 330<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 35<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Investments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.1(h))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph h<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Investments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.32)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 32<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.21)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 21<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LinesOfCreditCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19, 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Line-of-Credit Arrangement<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6517033<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LinesOfCreditCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.17)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 10<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.28)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Principles Board Opinion (APB)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 10<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 129<br><br><br><br> -Paragraph 2, 3, 4, 5, 6, 7, 8<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 505<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.3-04)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The total of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer, and the aggregate carrying amount of current assets, as of the balance sheet date, not separately presented elsewhere in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 43<br><br><br><br> -Section A<br><br><br><br> -Paragraph 4<br><br><br><br> -Chapter 3<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PrepaidExpenseAndOtherAssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 5<br><br><br><br> -Subparagraph b, c<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 360<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.13)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 13<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.31(a)(3))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Principles Board Opinion (APB)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 10<br><br><br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RetainedEarningsAccumulatedDeficit</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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                </table>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29-31)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29, 30, 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 51<br><br><br><br> -Paragraph A3<br><br><br><br> -Appendix A<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 310<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SAB TOPIC 4.E)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 4<br><br><br><br> -Section E<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EDYAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Significant Accounting Policies (Detail) - Options and warrants granted, exercised, expired, cancelled and outstanding (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber', window );">Number of Options and Warrants, Outstanding</a></td>
        <td class="nump">996,500<span></span></td>
        <td class="nump">1,004,500<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice', window );">Number of Options and Warrants, Weighted Average Exercise Price (in Dollars per share)</a></td>
        <td class="nump">$ 0.46<span></span></td>
        <td class="nump">$ 0.46<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsGranted', window );">Granted</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsGrantsInPeriodWeightedAverageExercisePrice', window );">Granted (in Dollars per share)</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsExercised', window );">Exercised</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAndWarrantsExercisesInPeriodWeightedAverageExercisePrice', window );">Exercised (in Dollars per share)</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations', window );">Cancelled or expired</a></td>
        <td class="num">(8,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice', window );">Cancelled or expired (in Dollars per share)</a></td>
        <td class="nump">$ 0.41<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Employee</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber', window );">Number of Options and Warrants, Outstanding</a></td>
        <td class="nump">996,500<span></span></td>
        <td class="nump">1,004,500<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsGranted', window );">Granted</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsExercised', window );">Exercised</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations', window );">Cancelled or expired</a></td>
        <td class="num">(8,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Non - Employee</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndWarrantsOutstandingNumber', window );">Number of Options and Warrants, Outstanding</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsGranted', window );">Granted</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsExercised', window );">Exercised</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations', window );">Cancelled or expired</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of equity instruments exercised by participants.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares under equity instrument agreements that were either cancelled or expired.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsForfeituresAndExpirations</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net number of equity instruments granted to participants.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionAndWarrantsGranted</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
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                    <td>na</td>
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                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
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                <p>Weighted average price at which grantees can acquire the shares reserved for issuance under the equity instrument agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAndOutstandingWeightedAverageExercisePrice</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price of equity instruments that were either forfeited or expired.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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                <p>Number of shares reserved for issuance under equity instrument agreements awarded that validly exist and are outstanding, including vested instruments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Weighted average price at which equity instruments holders acquired shares when converting their equity instruments into shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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                <p>Weighted average price at which grantees can acquire the shares reserved for issuance under equity instrument agreement.</p>
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                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0ENGAE">
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        <td class="text">10-Q<span></span></td>
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                <p>If the value is true, then the document is an amendment to previously-filed/accepted document.</p>
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                <p>End date of current fiscal year in the format --MM-DD.</p>
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                <p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p>
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                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
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                    <td><strong> Name:</strong></td>
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                <p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Indicate "Yes" or "No" whether registrants (1) have 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 registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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  <head>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0E1MAC">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Significant Accounting Policies (Detail) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>Aug. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_NumeratorAbstract', window );"><strong>Numerator:</strong></a></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Income from continuing operations (in Dollars)</a></td>
        <td class="nump">$ 291,640<span></span></td>
        <td class="nump">$ 117,792<span></span></td>
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        <td class="nump">6,952,339<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Denominator for diluted net income per common share</a></td>
        <td class="nump">7,303,134<span></span></td>
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      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 36, 37, 38<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-04.23)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16381557&amp;loc=d3e4984-109258<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 11, 12, 36<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of call options and warrants using the treasury stock method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 23<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1757-109256<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Treasury Stock Method<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6527216<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Warrant<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6528364<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Call Option<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506649<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 17, 18, 19, 171<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 10, 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 87-21<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28, 29, 30<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=d3e565-108580<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A7<br><br> -Appendix A<br><br><br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph d<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1448-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 171<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Weighted-Average Number of Common Shares Outstanding<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
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<DOCUMENT>
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<SEQUENCE>26
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EWOAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts (in Dollars)</a></td>
        <td class="nump">$ 115,921<span></span></td>
        <td class="nump">$ 113,191<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockNoParValue', window );">Preferred Stock, Par Value Per Share (in Dollars per share)</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">PreferredStockSharesAuthorized</a></td>
        <td class="nump">5,000,000<span></span></td>
        <td class="nump">5,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par Value Per Share (in Dollars per share)</a></td>
        <td class="nump">$ 0.08<span></span></td>
        <td class="nump">$ 0.08<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
        <td class="nump">25,000,000<span></span></td>
        <td class="nump">25,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares Issued</a></td>
        <td class="nump">6,952,339<span></span></td>
        <td class="nump">6,952,339<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares Outstanding</a></td>
        <td class="nump">6,952,339<span></span></td>
        <td class="nump">6,952,339<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7512638&amp;loc=d3e5074-111524<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 4<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 129<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockParOrStatedValuePerShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 10<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockNoParValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Issuance value per share of no-par value, nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 129<br><br> -Paragraph 2, 3, 4, 5, 6, 7, 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 10<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockNoParValue</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
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                    <td>instant</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 129<br><br> -Paragraph 2, 3, 4, 5, 6, 7, 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockSharesIssued</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0E5F">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Significant Accounting Policies (Tables)<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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      <tr>
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        <tr style="height: 15pt;">

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            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Raw

              materials</font>

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            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">823,921</font>

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">896,488</font>

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              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Work

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">733,143</font>

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              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">553,236</font>

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              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">263,685</font>

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            &#160;

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            &#160;

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">371,348</font>

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            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total</font>

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          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="6%">

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

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            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

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          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,821,072</font>

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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock', window );">Schedule of Share-based Compensation, Activity [Table Text Block]</a></td>
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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" colspan="5" valign="bottom" nowrap="nowrap" width="52%">

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            &#160;

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          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" rowspan="2" colspan="2" valign="bottom" width="15%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Weighted

              Average<br />

               Exercise<br />

               Price</font>

            </p>

          </td>

        </tr>

        <tr style="height: 31.5pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Employee</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Non-employee</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Outstanding

              May 31, 2012</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,004,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,004,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.46</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Granted</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Exercised</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Cancelled or expired</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">(8,000)</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">(8,000)</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.41</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.75pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Outstanding

              August 31, 2012</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">996,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">996,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.46</font>

            </p>

          </td>

        </tr>



    </table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</a></td>
        <td class="text"><table style="width: 554.799pt; border-collapse: collapse; margin-left: 4.65pt;" border="0" cellspacing="0" cellpadding="0">



        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" rowspan="3" nowrap="nowrap" width="53%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="5" nowrap="nowrap" width="47%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Three

              Months Ended</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="5" nowrap="nowrap" width="47%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">August

              31,</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="2" nowrap="nowrap" width="21%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="2" nowrap="nowrap" width="21%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2011</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Numerator:</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Income

              from continuing operations</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">291,640</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">117,792</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Denominator

              for basic net income per common share</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,952,339</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,868,339</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Effect

              of dilutive securities:</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;

              Options and warrants</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">350,795</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">35,014</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Denominator

              for diluted net income per common share</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">7,303,134</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,903,353</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.9pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Basic

              net income per common share</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.04</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.02</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.9pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Diluted

              net income per common share</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.04</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.02</font>

            </p>

          </td>

        </tr>



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                <p>Tabular disclosure of an entity's basic and diluted earnings per share calculations.</p>
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                <p>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EDBAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Consolidation, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The condensed consolidated financial

        statements include the accounts of Biomerica, Inc. as well

        as the Company&#8217;s German subsidiary and Mexican

        subsidiary which have not begun operations. All significant

        intercompany accounts and transactions have been eliminated

        in consolidation.</font></p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The preparation of financial

        statements in conformity with accounting principles

        generally accepted in the United States of America

        (&#8220;GAAP&#8221;) requires management to make estimates

        and assumptions that affect the reported amounts of assets

        and liabilities and disclosure of contingent assets and

        liabilities at the date of the financial statements, and

        the reported amounts of revenues and expenses during the

        reported period. Actual results could materially differ

        from those estimates.</font></p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Cash and cash equivalents consist of

        demand deposits and money market accounts with original

        maturities of less than three months.</font></p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TradeAndOtherAccountsReceivablePolicy', window );">Trade and Other Accounts Receivable, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The Company extends unsecured credit

        to its customers on a regular

        basis.&#160;&#160;International accounts are required to

        prepay until they establish a history with the Company and

        at that time, they are extended credit at levels based on a

        number of criteria.&#160;&#160;Credit levels are approved

        by designated upper level management.&#160;&#160;Domestic

        customers are extended initial credit limits until they

        establish a history with the Company or submit credit

        information.&#160;&#160;All increases in credit limits are

        also approved by designated upper level

        management.&#160;&#160;Management evaluates receivables on

        a quarterly basis and adjusts the reserve for bad debt

        accordingly.&#160;&#160;Balances over ninety days old are

        reserved for unless collection is reasonably

        assured.&#160;&#160;Management evaluates quarterly what

        items to charge off.&#160;&#160;Any charge-offs are

        approved by upper level management prior to charging

        off.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Occasionally certain long-standing

        customers, who routinely place large orders, will have

        unusually large receivables balances relative to the total

        gross receivables.&#160; One such customer who placed a

        large order at the end of August 2012, had a balance that

        comprised 60.2% of the gross receivables balance.

        Management monitors the payments for these large balances

        closely and very often requires payment of existing

        invoices before shipping new sales orders.</font></p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventory, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="text-align: justify; text-indent: 0.5in; margin: 0in 13.55pt 0pt 0in;"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The Company values inventory at the lower of

      cost (determined using a combination of specific lot

      identification and the first-in, first-out methods) or

      market. Management periodically reviews inventory for excess

      quantities and obsolescence. Management evaluates quantities

      on hand, physical condition, and technical functionality as

      these characteristics may be impacted by anticipated customer

      demand for current products and new product introductions.

      The reserve is adjusted based on such evaluation, with a

      corresponding provision included in cost of sales. Abnormal

      amounts of idle facility expenses, freight, handling costs

      and wasted material are recognized as current period charges

      and the allocation of fixed production overhead is based on

      the normal capacity of the</font> <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Company&#8217;s production facilities.</font>

    </p><br/><p style="text-indent: 0.5in; margin: 0in 0in 0pt;">

      <font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">The balances of inventories are at the

      following:</font>

    </p><br/><table style="width: 422.799pt; border-collapse: collapse; margin-left: 4.65pt;" border="0" cellspacing="0" cellpadding="0">



        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="46%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" colspan="2" valign="bottom" nowrap="nowrap" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">August

              31,</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" colspan="2" valign="bottom" nowrap="nowrap" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">May

              31,</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" width="46%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" colspan="2" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" width="10%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" colspan="2" width="22%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="46%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Raw

              materials</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">823,921</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">896,488</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="46%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Work

              in progress</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">733,143</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">553,236</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="46%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Finished

              products</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">263,685</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">371,348</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.75pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="top" width="46%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,820,749</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="10%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" width="16%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,821,072</font></p></td></tr></table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property, Plant and Equipment, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Property and equipment are stated at

        cost. Expenditures for additions and major improvements are

        capitalized. Repairs and maintenance costs are charged to

        operations as incurred. When property and equipment are

        retired or otherwise disposed of, the related cost and

        accumulated depreciation or amortization is removed from

        the accounts, and gains or losses from retirements and

        dispositions are credited or charged to income.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Depreciation and amortization are

        provided over the estimated useful lives of the related

        assets, ranging from 5 to 10 years, using the straight-line

        method. Leasehold improvements are amortized over the

        lesser of the estimated useful life of the asset or the

        term of the lease. Depreciation and amortization expense on

        property and equipment and leasehold improvements amounted

        to $45,387 and $35,935 for the three months ended August

        31, 2012 and 2011, respectively.</font></p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy', window );">Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Intangible assets include

        trademarks, product rights, licenses, technology rights and

        patents, and are accounted for based on Accounting

        Standards Codification ASC 350 &#8220;</font><i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Intangibles &#8211; Goodwill and

        Other</font></i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#8221; (ASC 350). In that regard,

        intangible assets that have indefinite useful lives are not

        amortized but are tested at least annually for impairment

        or more frequently if events or changes in circumstances

        indicate that the asset might be impaired. Intangible

        assets are being amortized using the straight-line method

        over the useful life; not to exceed 18 years for marketing

        and distribution rights, 10 years for purchased technology

        use rights, licenses, and 17 years for patents.

        Amortization amounted to $8,780 and $7,113 for the three

        months ended August 31, 2012 and 2011, respectively.</font></p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The Company follows the guidance of

        the accounting provisions of ASC 718 &#8220;</font><i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Share-based

        Compensation</font></i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#8221; (ASC 718),

        which requires the use of the fair-value based method to

        determine compensation for all arrangements under which

        employees and others receive shares of stock or equity

        instruments (warrants and options). The fair value of each

        option award is estimated on the date of grant using the

        Black-Scholes valuation model that uses assumptions for

        expected volatility, expected dividends, expected

        forfeiture rate, expected term, and the risk-free interest

        rate.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Expected volatilities are based on

        weighted averages of the historical volatility of the

        Company&#8217;s stock and other factors estimated over the

        expected term of the options. The expected forfeiture rate

        is based on historical forfeitures experienced. The

        expected term of options granted is derived using the

        &#8220;simplified method&#8221; which computes expected

        term as the average of the sum of the vesting term plus the

        contract term as historically the Company had limited

        activity surrounding its options. The risk-free rate is

        based on the U.S. Treasury yield curve in effect at the

        time of grant for the period of the expected term.</font>

      </p><br/><p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: times new roman;" lang="EN-US">The following summary presents the

        options and warrants granted, exercised, expired, cancelled

        and outstanding as of August 31, 2012:</font>

      </p><br/><table style="width: 543.199pt; border-collapse: collapse; margin-left: 4.65pt;" border="0" cellspacing="0" cellpadding="0">



        <tr style="height: 30pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" colspan="5" valign="bottom" nowrap="nowrap" width="52%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Number

              of Options and Warrants</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 30pt; padding-top: 0in;" rowspan="2" colspan="2" valign="bottom" width="15%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Weighted

              Average<br />

               Exercise<br />

               Price</font>

            </p>

          </td>

        </tr>

        <tr style="height: 31.5pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Employee</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Non-employee</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 31.5pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Outstanding

              May 31, 2012</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,004,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,004,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.46</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Granted</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Exercised</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;

              Cancelled or expired</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">(8,000)</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">(8,000)</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.41</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.75pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="26%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Outstanding

              August 31, 2012</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">996,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">-</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="3%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="14%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">996,500&#160;<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: windowtext 1pt solid; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="10%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.46</font></p></td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Revenues from product sales are

        recognized at the time the product is shipped, customarily

        FOB shipping point, at which point title passes. An

        allowance is established when necessary for estimated

        returns as revenue is recognized. In conjunction with sales

        to certain customers, the Company provides free products

        upon attaining certain levels of purchases by the customer.

        The Company accounts for these free products in accordance

        with ASC 605-50</font> <i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#8220;Revenue

        Recognition &#8211; Customer Payments and

        Incentives&#8221;</font></i> <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">and recognizes the cost

        of the product as part of cost of sales.</font></p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentPolicyTextBlock', window );">Investment, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US" color="black">From time-to-time, the Company makes

        investments in privately-held companies. &#160;The Company

        determines whether the fair values of any investments in

        privately-held entities have declined below their carrying

        value whenever adverse events or changes in circumstances

        indicate that recorded values may not be recoverable.

        &#160;If the Company considers any such decline to be other

        than temporary (based on various factors, including

        historical financial results, and the overall health of the

        investee&#8217;s industry), a write-down to estimated fair

        value is recorded. &#160;The Company currently has not

        written down the investment and no events have occurred

        which could indicate the carrying value to be less than the

        fair value. Investments represent the Company&#8217;s

        investment in a Polish distributor which is primarily

        engaged in distributing medical devices. &#160;The Company

        owns approximately 6% of the investee, and accordingly,

        applies the cost method to account for the investment.

        &#160;Under the cost method, investments are recorded at

        cost, with gains and losses recognized as of the sale date,

        and income recorded when received.</font></p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShippingAndHandlingCostPolicyTextBlock', window );">Shipping and Handling Cost, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Shipping and handling fees billed to

        customers are classified as revenue, and shipping and

        handling costs are classified as cost of sales. The Company

        included shipping and handling fees billed to customers in

        net sales. The Company included shipping and handling costs

        associated with inbound freight and unreimbursed shipping

        to customers in cost of sales.</font></p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpensePolicy', window );">Research and Development Expense, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Research and development costs are

        expensed as incurred.</font></p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Tax, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The Company accounts for income

        taxes in accordance with ASC 740, &#8220;</font><i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Income Taxes</font></i><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">&#8221; (ASC 740). Deferred tax

        assets and liabilities arise from temporary differences

        between the tax bases of assets and liabilities and their

        reported amounts in the consolidated financial statements

        that will result in taxable or deductible amounts in future

        years. These temporary differences are measured using

        enacted tax rates. A valuation allowance is recorded to

        reduce deferred tax assets to the extent that management

        considers it is more likely than not that a deferred tax

        asset will not be realized. In determining the valuation

        allowance, management considers factors such as the

        reversal of deferred income tax liabilities, projected

        taxable income, and the character of income tax assets and

        tax planning strategies. A change to these factors could

        impact the estimated valuation allowance and income tax

        expense.</font></p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign Currency Transactions and Translations Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The subsidiary located in Germany is

        accounted for primarily using local functional currency.

        Accordingly, assets and liabilities of this subsidiary are

        translated using exchange rates in effect at the end of the

        period, and revenues and costs are translated using average

        exchange rates for the period. The resulting adjustments

        are presented as a separate component of accumulated other

        comprehensive loss.</font></p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredChargesPolicyTextBlock', window );">Deferred Charges, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 13.55pt 0pt 0in"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Incentive payments received from

        landlords are recorded as deferred lease incentives and are

        amortized over the underlying lease term on a straight-line

        basis as a reduction of rent expense. When the terms of an

        operating lease provide for periods of free rent, rent

        concessions, and/or rent escalations, the Company

        establishes a deferred rent liability for the difference

        between the scheduled rent payment and the straight-line

        rent expense recognized. This deferred rent liability is

        amortized over the underlying lease term on a straight-line

        basis as a reduction of rent expense.</font></p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Earnings Per Share, Policy [Policy Text Block]</a></td>
        <td class="text"><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt"><font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">Basic earnings per share are

        computed as net income divided by the weighted average

        number of common shares outstanding for the period. Diluted

        earnings per share reflect the potential dilution that

        could occur from common shares issuable through stock

        options, warrants and other convertible securities. The

        total amount of anti-dilutive warrants or options not

        included in the earnings per share calculation for the

        three months ended August 31, 2012 and 2011 was 85,000 and

        642,250 respectively.</font>

      </p><br/><p style="TEXT-ALIGN: justify; TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt">

        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">The following table illustrates the

        required disclosure of the reconciliation of the numerators

        and denominators of the basic and diluted earnings per

        share computations.</font>

      </p><br/><table style="width: 554.799pt; border-collapse: collapse; margin-left: 4.65pt;" border="0" cellspacing="0" cellpadding="0">



        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" rowspan="3" nowrap="nowrap" width="53%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="5" nowrap="nowrap" width="47%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Three

              Months Ended</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="5" nowrap="nowrap" width="47%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">August

              31,</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="2" nowrap="nowrap" width="21%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2012</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" colspan="2" nowrap="nowrap" width="21%">

            <p style="text-align: center; margin: 0in 0in 0pt;" align="center">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">2011</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Numerator:</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

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            &#160;

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Income

              from continuing operations</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">291,640</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">117,792</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Denominator

              for basic net income per common share</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,952,339</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,868,339</font>

            </p>

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Effect

              of dilutive securities:</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            &#160;

          </td>

        </tr>

        <tr style="height: 15.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;

              Options and warrants</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">350,795</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 1pt solid; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">35,014</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.1pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Denominator

              for diluted net income per common share</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">7,303,134</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">6,903,353</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.9pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Basic

              net income per common share</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.04</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.02</font>

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        </tr>

        <tr style="height: 16.9pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="53%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Diluted

              net income per common share</font>

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          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.04</font>

            </p>

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="6%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.9pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">0.02</font></p></td></tr></table><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p>
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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph k<br><br> -Article 1<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=d3e5614-111684<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33801-111570<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name FASB Interpretation (FIN)<br><br> -Number 46R<br><br> -Paragraph 14, 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name FASB Interpretation (FIN)<br><br> -Number 46R<br><br> -Paragraph 4<br><br> -Subparagraph d<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 140<br><br> -Paragraph 46<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 810<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.3A-02)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6959686&amp;loc=d3e355033-122828<br><br><br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 96-16<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 17: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 18: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02, 03<br><br> -Article 3A<br><br><br><br>Reference 19: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 97-2<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ConsolidationPolicyTextBlock</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Period Type:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for deferral and amortization of significant deferred charges.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.17)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 17<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredChargesPolicyTextBlock</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3630-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 6, 8-16, 60<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144384<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerSharePolicyTextBlock</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 30<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2175892<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 52<br><br> -Paragraph 5, 7-20, 80<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 20<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2175856<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2175826<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 142<br><br> -Paragraph 11-17<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144471<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 144<br><br> -Paragraph 7-18, 22<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
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          </td>
        </tr>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 17<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32809-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name FASB Interpretation (FIN)<br><br> -Number 48<br><br> -Paragraph 20<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32247-109318<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 4<br><br> -Paragraph 11<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32840-109319<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 109<br><br> -Paragraph 6-34, 43, 47, 49<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32280-109318<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 954<br><br> -SubTopic 740<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6491622&amp;loc=d3e9504-115650<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 30<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144749<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144681<br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2126999<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Financial Reporting Release (FRR)<br><br> -Number 206<br><br> -Paragraph b<br><br> -Subparagraph i, ii<br><br> -Chapter 2<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 43<br><br> -Paragraph 3, 5-10, 15, 16, 17<br><br> -Chapter 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Statement of Position (SOP)<br><br> -Number 81-1<br><br> -Paragraph 69-75<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386783&amp;loc=d3e4556-108314<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 43<br><br> -Section A<br><br> -Paragraph 9<br><br> -Chapter 3<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386783&amp;loc=d3e4492-108314<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for investments in financial assets, including marketable securities (debt and equity securities with readily determinable fair values), investments accounted for under the equity method and cost method, securities borrowed and loaned, and repurchase and resale agreements. For marketable securities, the disclosure may include the entity's accounting treatment for transfers between investment categories and how the fair values for such securities are determined. Also, for all investments, an entity may describe its policy for assessing, recognizing and measuring impairment of the investment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.2,12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 107<br><br> -Paragraph 10, 11<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 325<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6872867&amp;loc=d3e40691-111596<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 115<br><br> -Paragraph 7-16<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 10<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7491637&amp;loc=d3e13433-108611<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 2, 12<br><br> -Article 5<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name FASB Staff Position (FSP)<br><br> -Number FAS115-1/124-1<br><br> -Paragraph 7-18<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 320<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6872113&amp;loc=d3e27290-111563<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section M<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.13(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2155824<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 22<br><br> -Paragraph 12, 13<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 34<br><br> -Paragraph 8, 9<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 13<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 5<br><br> -Subparagraph d<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 43<br><br> -Section C<br><br> -Paragraph 5<br><br> -Chapter 9<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 144<br><br> -Paragraph 7<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                  <tr>
                    <td><strong> Name:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 2<br><br> -Paragraph 8, 12, 13<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name FASB Interpretation (FIN)<br><br> -Number 6<br><br> -Paragraph 5, 6, 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 141<br><br> -Paragraph 42<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 730<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2127266<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Research and Development<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6523717<br><br><br><br></p>
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 605<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 13.B.Q1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 22<br><br> -Paragraph 8, 12, 13<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18823-107790<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 13<br><br> -Section B<br><br> -Paragraph Question 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2228939<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 06-11<br><br> -Paragraph 7<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 123R<br><br> -Paragraph A240<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b),(f)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for the classification of shipping and handling costs, including whether the costs are included in cost of sales or included in other income statement accounts. If shipping and handling fees are significant and are not included in cost of sales, disclosure includes both the amounts of such costs and the line item on the income statement which includes such costs.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 605<br><br> -SubTopic 45<br><br> -Section S99<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6408413&amp;loc=d3e221937-122793<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 22<br><br> -Paragraph 8<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 00-10<br><br> -Paragraph 6<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Shipping Costs<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6525344<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Handling Costs<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6514758<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 605<br><br> -SubTopic 45<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6408196&amp;loc=d3e61069-111654<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 605<br><br> -SubTopic 45<br><br> -Section 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21915142&amp;loc=d3e60635-111653<br><br><br><br></p>
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                    <td><strong> Name:</strong></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for trade and other accounts receivables. This disclosure may include the basis at which such receivables are carried in the entity's statements of financial position (for example, net realizable value), how the entity determines the level of its allowance for doubtful accounts, when impairments, charge-offs or recoveries are recognized, and the entity's income recognition policies for such receivables, including its treatment of related fees and costs, its treatment of premiums, discounts or unearned income, when accrual of interest is discontinued, how the entity records payments received on nonaccrual receivables and its policy for resuming accrual of interest on such receivables.  If the enterprise holds a large number of similar loans, disclosure may include the accounting policy for the anticipation of prepayments and significant assumptions underlying prepayment estimates for amortization of premiums, discounts, and nonrefundable fees and costs.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7512638&amp;loc=d3e5093-111524<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6378556&amp;loc=d3e10133-111534<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 15<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7512638&amp;loc=d3e5212-111524<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 3, 4<br><br> -Article 5<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Statement of Position (SOP)<br><br> -Number 01-6<br><br> -Paragraph 13<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Statement of Position (SOP)<br><br> -Number 94-6<br><br> -Paragraph 11, 14<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6143-108592<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6132-108592<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6061-108592<br><br><br><br></p>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0ECFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Accounts Payable and Accrued Expenses (Detail) - Accounts Payable and Accrued Expense Balances (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
        <td class="nump">$ 338,423<span></span></td>
        <td class="nump">$ 187,618<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses</a></td>
        <td class="nump">18,485<span></span></td>
        <td class="nump">40,036<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRentCreditCurrent', window );">Deferred rent</a></td>
        <td class="nump">74,747<span></span></td>
        <td class="nump">74,855<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrent', window );">Income taxes payable</a></td>
        <td class="nump">19,717<span></span></td>
        <td class="nump">59,938<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Total</a></td>
        <td class="nump">$ 451,372<span></span></td>
        <td class="nump">$ 362,447<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19,20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRentCreditCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For a classified balance sheet, the cumulative difference as of the balance sheet date between the payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, within one year of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name FASB Technical Bulletin (FTB)<br><br> -Number 85-3<br><br> -Paragraph 2<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 20<br><br> -Section 25<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7501430&amp;loc=d3e39927-112707<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 13<br><br> -Paragraph 19<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRentCreditCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxesPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19,20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TaxesPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EP3AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Significant Accounting Policies (Detail) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>Aug. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation, Depletion and Amortization (in Dollars)</a></td>
        <td class="nump">$ 45,387<span></span></td>
        <td class="nump">$ 35,935<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentForAmortization', window );">Amortization (in Dollars)</a></td>
        <td class="nump">$ 8,780<span></span></td>
        <td class="nump">$ 7,113<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_CostMethodInvestmentsPercentageOfInvestee', window );">Cost Method Investments, Percentage Of Investees</a></td>
        <td class="nump">6.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Warrant [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)</a></td>
        <td class="nump">85,000<span></span></td>
        <td class="nump">642,250<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Minimum [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, Plant and Equipment, Useful Life</a></td>
        <td class="text">5 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Maximum [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, Plant and Equipment, Useful Life</a></td>
        <td class="text">10 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Accounts Receivable [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
        <td class="nump">60.20%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Marketing and Distribution Rights</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
        <td class="text">18 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased Technology Use Rights and Licenses</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
        <td class="text">10 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Patents [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
        <td class="text">17 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of investee to which the cost method investment is applied.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_CostMethodInvestmentsPercentageOfInvestee</nobr></td>
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                    <td>bmra_</td>
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                    <td>num:percentItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdjustmentForAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 07-4<br><br> -Paragraph 4<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Diluted Earnings Per Share<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510752<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Contingent Stock Agreement<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6508534<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Antidilution<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6505113<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 171<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph c<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 13, 14<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 18<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6351-108592<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 21<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7491637&amp;loc=d3e13537-108611<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6404-108592<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7491637&amp;loc=d3e13531-108611<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ConcentrationRiskPercentage1</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationDepletionAndAmortization</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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                    <td>debit</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FiniteLivedIntangibleAssetUsefulLife</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="7%">

            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">18,485</font>

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">40,036</font>

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        <tr style="height: 15.3pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="47%">

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            &#160;

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          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">74,747</font>

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          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

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          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">74,855</font>

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="47%">

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            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

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              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">19,717</font>

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="9%">

            &#160;

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.3pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="15%">

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          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.05pt; padding-top: 0in;" valign="top" nowrap="nowrap" width="47%">

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

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            &#160;

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            &#160;

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            &#160;

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              Asia</font>

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            &#160;

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            &#160;

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            &#160;

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              Europe</font>

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              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">508,167</font>

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          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

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            &#160;

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              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;

              South America</font>

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            &#160;

          </td>

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            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">236<br />

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          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,357</font>

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        <tr style="height: 15.55pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="45%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;

              Middle East</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">11,385</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            &#160;

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.55pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">4,170</font>

            </p>

          </td>

        </tr>

        <tr style="height: 16.35pt;">

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="45%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;

              Other</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">986<br />

              </font>

            </p>

          </td>

          <td style="padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              &#160;

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; background-color: #cceeff; padding-left: 5.4pt; padding-right: 5.4pt; height: 16.35pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">3,019</font>

            </p>

          </td>

        </tr>

        <tr style="height: 17.1pt;">

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="45%">

            <font style="font-size: 10pt; font-family: Times New Roman; color: black;">Total&#160;

            revenues from sales to unaffiliated customers</font>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,701,949</font>

            </p>

          </td>

          <td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="5%">

            &#160;

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="7%">

            <p style="margin: 0in 0in 0pt;">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">$</font>

            </p>

          </td>

          <td style="border-bottom: windowtext 2.25pt double; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 17.1pt; padding-top: 0in;" valign="bottom" nowrap="nowrap" width="18%">

            <p style="text-align: right; margin: 0in 0in 0pt;" align="right">

              <font style="font-size: 10pt; font-family: Times New Roman; color: black;">1,407,665</font>

            </p>

          </td>

        </tr>



    </table><span></span></td>
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    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 131<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 41<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock</nobr></td>
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  <head>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0ECDAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Significant Accounting Policies (Detail) - Inventories (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRawMaterialsNetOfReserves', window );">Raw materials</a></td>
        <td class="nump">$ 823,921<span></span></td>
        <td class="nump">$ 896,488<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcessNetOfReserves', window );">Work in progress</a></td>
        <td class="nump">733,143<span></span></td>
        <td class="nump">553,236<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoodsNetOfReserves', window );">Finished products</a></td>
        <td class="nump">263,685<span></span></td>
        <td class="nump">371,348<span></span></td>
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      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Total</a></td>
        <td class="nump">$ 1,820,749<span></span></td>
        <td class="nump">$ 1,821,072<span></span></td>
      </tr>
    </table>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoodsNetOfReserves">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section BB<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386940&amp;loc=d3e100047-122729<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryFinishedGoodsNetOfReserves</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a)(4))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386940&amp;loc=d3e100047-122729<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section BB<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryRawMaterialsNetOfReserves</nobr></td>
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                  <tr>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a)(3))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386940&amp;loc=d3e100047-122729<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section BB<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryWorkInProcessNetOfReserves</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EJWAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Geographic Information (Detail) - Financial information about foreign and domestic operations and export sales (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>Aug. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from sales to unaffiliated customers</a></td>
        <td class="nump">$ 1,701,949<span></span></td>
        <td class="nump">$ 1,407,665<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">United States</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from sales to unaffiliated customers</a></td>
        <td class="nump">279,509<span></span></td>
        <td class="nump">186,449<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Asia</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from sales to unaffiliated customers</a></td>
        <td class="nump">901,666<span></span></td>
        <td class="nump">631,752<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Europe</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from sales to unaffiliated customers</a></td>
        <td class="nump">508,167<span></span></td>
        <td class="nump">580,918<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">South America</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from sales to unaffiliated customers</a></td>
        <td class="nump">236<span></span></td>
        <td class="nump">1,357<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Middle East</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from sales to unaffiliated customers</a></td>
        <td class="nump">11,385<span></span></td>
        <td class="nump">4,170<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from sales to unaffiliated customers</a></td>
        <td class="nump">$ 986<span></span></td>
        <td class="nump">$ 3,019<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EADAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Aug. 31, 2012</div>
        </th>
        <th class="th">
          <div>Aug. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_CashFlowsFromOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
        <td class="nump">$ 291,640<span></span></td>
        <td class="nump">$ 117,792<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net income to net cash provided by operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">54,167<span></span></td>
        <td class="nump">43,048<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Change in provision for losses on accounts receivable</a></td>
        <td class="nump">2,730<span></span></td>
        <td class="nump">21,521<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryLIFOReservePeriodCharge', window );">Inventory reserve</a></td>
        <td class="nump">24,780<span></span></td>
        <td class="nump">3,006<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_IncreasedecreaseInDeferredRentLiability', window );">Increase (decrease) in deferred rent liability</a></td>
        <td class="num">(108)<span></span></td>
        <td class="nump">1,662<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ChangesInAssetsAndLiabilitiesAbstract', window );"><strong>Changes in assets and liabilities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
        <td class="num">(175,667)<span></span></td>
        <td class="num">(139,818)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td>
        <td class="num">(24,457)<span></span></td>
        <td class="nump">47,460<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other assets</a></td>
        <td class="num">(3,760)<span></span></td>
        <td class="nump">104,744<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities', window );">Accounts payable and other accrued expenses</a></td>
        <td class="nump">89,033<span></span></td>
        <td class="num">(65,211)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities', window );">Accrued compensation</a></td>
        <td class="nump">72,047<span></span></td>
        <td class="num">(26,180)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by operating activities</a></td>
        <td class="nump">330,405<span></span></td>
        <td class="nump">108,024<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_CashFlowsFromInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Increase in intangibles</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(25,000)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property and equipment</a></td>
        <td class="num">(65,186)<span></span></td>
        <td class="num">(39,473)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="num">(65,186)<span></span></td>
        <td class="num">(64,473)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_CashFlowsFromFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfBankDebt', window );">Payments on line of credit or equipment loan</a></td>
        <td class="num">(43,000)<span></span></td>
        <td class="num">(11,726)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
        <td class="num">(43,000)<span></span></td>
        <td class="num">(11,726)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents', window );">Effect of exchange rate changes in cash</a></td>
        <td class="num">(81)<span></span></td>
        <td class="num">(440)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net increase in cash and cash equivalents</a></td>
        <td class="nump">222,138<span></span></td>
        <td class="nump">31,385<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at beginning of period</a></td>
        <td class="nump">1,077,342<span></span></td>
        <td class="nump">989,270<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at end of period</a></td>
        <td class="nump">1,299,480<span></span></td>
        <td class="nump">1,020,655<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_SupplementalDisclosureOfCashFlowInformationAbstract', window );"><strong>Supplemental Disclosure of Cash-Flow Information:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Interest</a></td>
        <td class="nump">308<span></span></td>
        <td class="nump">522<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Income taxes</a></td>
        <td class="nump">$ 61,540<span></span></td>
        <td class="nump">$ 1,680<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_CashFlowsFromFinancingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_CashFlowsFromFinancingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_CashFlowsFromInvestingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_CashFlowsFromInvestingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>bmra_</td>
                  </tr>
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                    <td><strong> Data Type:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_CashFlowsFromOperatingActivitiesAbstract</nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_ChangesInAssetsAndLiabilitiesAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the period in the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_IncreasedecreaseInDeferredRentLiability</nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_SupplementalDisclosureOfCashFlowInformationAbstract</nobr></td>
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                  <tr>
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          </td>
        </tr>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash Equivalents<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 8, 9<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 7, 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 7<br><br> -Footnote 1<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 5<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The effect of exchange rate changes on cash balances held in foreign currencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 230<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 25<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -Subparagraph (f)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3536-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 29<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 27<br><br> -Subparagraph f<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxesPaid</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInInventories</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid for interest during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 29<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestPaid</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryLIFOReservePeriodCharge">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The change in the inventory reserve representing the cumulative difference in cost between the first in, first out and the last in, first out inventory valuation methods, which change has been reflected in the statement of income during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section L<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryLIFOReservePeriodCharge</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from financing activity for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from investing activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3536-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 10, 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 87-21<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28, 29, 30<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=20435746&amp;loc=d3e565-108580<br><br><br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A7<br><br> -Appendix A<br><br><br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph d<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 17<br><br> -Subparagraph c<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireIntangibleAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 15<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 17<br><br> -Subparagraph c<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of the current period expense charged against operations, the offset which is generally to the allowance for doubtful accounts for the purpose of reducing receivables, including notes receivable, to an amount that approximates their net realizable value (the amount expected to be collected).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 5<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.5)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProvisionForDoubtfulAccounts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfBankDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to settle a bank borrowing during the year.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 18<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3291-108585<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 20<br><br> -Subparagraph b<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfBankDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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        </tr>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div>
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        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US" color="black">&#160;&#160;&#160;&#160; On June 10,

        2011, the Company renewed the line of credit (the "Line")

        with its bank which has a borrowing limit of $400,000. The

        line is secured by substantially all of the Company&#8217;s

        assets, bears interest at 1.0% plus the Wall Street Journal

        Prime West Coast Edition prime rate and expires February

        24, 2013. The balance at August 31, 2012 and May 31, 2012

        was $0 and $43,000, respectively.</font>

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        <font style="font-size: 10pt; font-family: Times New Roman;" lang="EN-US">On June 18, 2009, the Company

        entered into an agreement to lease a building in Irvine,

        California. The lease commenced September 1, 2009 and ends

        August 31, 2016.&#160;&#160;The initial base rent was set

        at $18,490 per month with scheduled annual increases

        through the end of the lease term. The rent is currently

        set at $20,204.</font>

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                <p>The entire disclosure for commitments and contingencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 460<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 450<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14435-108349<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name FASB Interpretation (FIN)<br><br> -Number 14<br><br> -Paragraph 3<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 440<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6394976&amp;loc=d3e25287-109308<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.25)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 5<br><br> -Paragraph 9, 10, 11, 12<br><br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br><br><br></p>
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