<SEC-DOCUMENT>0001513162-13-000655.txt : 20130829
<SEC-HEADER>0001513162-13-000655.hdr.sgml : 20130829
<ACCEPTANCE-DATETIME>20130829161434
ACCESSION NUMBER:		0001513162-13-000655
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		12
CONFORMED PERIOD OF REPORT:	20130531
FILED AS OF DATE:		20130829
DATE AS OF CHANGE:		20130829

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-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-08765
		FILM NUMBER:		131069293

	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-K
<SEQUENCE>1
<FILENAME>bmra_10k1.htm
<DESCRIPTION>FORM 10-K
<TEXT>
<HTML>
<head><title>bmra_10k</title> </head> <body bgcolor=#ffffff>&nbsp; <a name=page_1> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader1> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SECURITIES AND EXCHANGE COMMISSION</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>WASHINGTON, D.C. 20549</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>FORM 10-K</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>[X] &nbsp;Annual Report Under Section 13 or 15(d) of The Securities Exchange Act of 1934</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>For The Fiscal Year Ended May 31, 2013</font></b></p> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>or</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>[ ] &nbsp;Transition Report Under Section 13 or 15(d) of The Securities Exchange Act Of 1934</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>For The Transition Period From ______ To ______</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Commission File Number: 0-8765</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><u><font face="Times New Roman" color=black lang=EN-US><strong><font style=FONT-SIZE:14pt>BIOMERICA, INC.</font></strong></font></u></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(Exact Name of registrant as specified in its charter)</font></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center> <table width=100% rules=all bordercolor=transparent> <tr> <td width=50% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Delaware</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(State or other jurisdiction of</font></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Incorporation of organization)</font></p></td> <td width=50% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt; TEXT-INDENT:-1.5pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>95-2645573</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt; TEXT-INDENT:-1.5pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(I.R.S. Employer Identification No.)</font></p></td></tr> <tr height=20> <td width=50% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center> <p /></td> <td width=50% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt; TEXT-INDENT:-1.5pt" align=center> <p /></td></tr> <tr> <td width=50% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>17571 Von Karman Avenue, Irvine, CA</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(Address of principal executive offices)</font></p></td> <td width=50% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt; TEXT-INDENT:-1.5pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>92614</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt; TEXT-INDENT:-1.5pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(Zip Code)</font></p></td></tr></table></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>REGISTRANT'S TELEPHONE NUMBER:</font></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(</font><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>949) 645-2111</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Securities registered under Section 12(b) of the Exchange Act:</font></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>None</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Securities registered under Section 12(g) of the Exchange Act:</font></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><u><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(Title of each class)</font></u></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>COMMON STOCK, PAR VALUE $0.08</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><u><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(Name of each exchange on which registered)</font></u></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>OTC-BULLETIN BOARD</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p><a name=_aciFooter1> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_2> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader2> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act &nbsp;&nbsp;</font></p></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Yes [ &nbsp;&nbsp;]&nbsp; No [X]</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Securities Act. &nbsp;Yes [X] &nbsp;No [ &nbsp;]</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Note - Checking the box above will not relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Exchange Act from their obligations under those Sections.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>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 the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Yes [X]&nbsp; No [ ]</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>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 (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 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Yes [X]&nbsp; No [ &nbsp;]</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (paragraph 229.405 of this chapter) is not contained herein, and no disclosure will be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [X]</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Indicate by check mark whether the registrant is a large accelerated, an accelerated filer, a non-accelerated filer, or a smaller reporting company. &nbsp;See definitions of &#147;large accelerated filer&#148;, &#147;accelerated filer&#148;, and &#147;smaller reporting company&#148; in Rule 12b-2 of the Exchange Act.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Large Accelerated Filer [ &nbsp;]</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Non-Accelerated Filer &nbsp;&nbsp;[ &nbsp;]</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Accelerated Filer [ &nbsp;]</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Smaller Reporting Company [X]</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>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 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Yes [ &nbsp;]&nbsp; No [X]</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was sold, or the average bid and asked price of such common equity, as the last business day of the registrant&#146;s most recently completed second fiscal quarter (based upon 5,377,147 shares held by non-affiliates and the closing price of $0.84 per share for Common Stock in the over-the-counter market as of November 30, 2012): $4,516,803.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Indicate the number of shares outstanding of each of the registrant's common stock, par value $0.08, outstanding as of August 29, 2013: &nbsp;7,276,714</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>DOCUMENTS INCORPORATED BY REFERENCE: Part III contains information incorporated by reference to the Company's proxy statement for its 2013 Annual Meeting of Stockholders, which will be filed not later than 120 days after the end of the Company's fiscal year ended May 31, 2013. The Exhibit Index incorporates by reference various documents previously filed with the Securities and Exchange Commission.</font><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US> &nbsp;</font></b></p><a name=_aciFooter2> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_3> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader3> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PART I</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 1. &nbsp;BUSINESS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BUSINESS OVERVIEW</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>THE COMPANY</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica, Inc. ("Biomerica", the "Company", "we" or "our") was incorporated in Delaware in September 1971 as Nuclear Medical Systems, Inc. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company 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, urine, or fecal specimens 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> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We primarily focus on products for diabetes, gastrointestinal, food intolerances and esoteric tests. These diagnostic test kits utilize enzyme immunoassay technology. Some of these products have not yet been submitted for clearance by the </font><em><font style="FONT-SIZE:10pt; FONT-STYLE:normal" face="Times New Roman" lang=EN-US>Food and Drug Administration</font></em> <font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(&#147;FDA&#148;) or each country&#146;s equivalent for diagnostic use, but can still be sold in various foreign countries without this approval.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>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. In the past, tests of this kind required the services of medical technologists and sophisticated instrumentation. Frequently, results were not available until at least the following day. We believe that rapid point of care tests can be as accurate as laboratory tests when used properly and require no instrumentation, give reliable results in minutes and can be performed with confidence in the home or the physician's office.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica maintains its headquarters in Irvine, California where it houses administration, product development, sales and marketing, customer services and some manufacturing operations. &nbsp;A part of Biomerica's manufacturing and assembly operations is located in Mexicali, Mexico, in order to reduce the cost of manufacturing and compete more effectively worldwide. &nbsp;Biomerica has established wholly owned subsidiaries in Mexico and Germany for future use. The Company expended considerable funds in the effort to ready certain new products for market (both internally developed and licensed from others). We plan to continue to license technology from universities and other institutions in order to increase our product line and bring new products to market at a faster pace. We utilize technical personnel to conduct product improvement and technical transfer development activities, as well as explore potential new technologies that the Company may wish to develop.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PRODUCTION</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Most of our diagnostic test kits are processed and assembled at our facilities in Irvine, California and in Mexicali, Mexico. We established our manufacturing facility in Mexicali, Mexico in fiscal 2003 and moved a significant portion of our diagnostic production (primarily a portion of our packaging and assembly) to that facility. We sublease facilities from and subcontract with Lancer Orthodontics (a former subsidiary) (&#147;Lancer&#148;) to provide labor and other services. Production of diagnostic tests can involve formulating component antibodies and antigens in specified concentrations, attaching a tracer to the antigen, filling components into vials, packaging and labeling. We continually engage in quality control procedures to assure the consistency and quality of our products and to comply with applicable FDA regulations. In June 2008, the Company incorporated in Mexico under the name of Biomerica de Mexico for the purpose of establishing our own maquiladora operation in Mexico at some time in the future.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter3> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>1</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_4> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader4> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Our manufacturing operations are regulated by the FDA Good Manufacturing Practices for medical devices. We have an internal Quality Control department that monitors and evaluates product quality and output. We also have an internal Quality Systems department which ensures that our operating procedures are in compliance with current FDA, CE Mark and </font><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>International Organization for Standardization</font><font style=FONT-SIZE:8pt face="Times New Roman" color=black lang=EN-US> </font><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>(&#147;ISO&#148;) regulations. We either produce our own antibodies and antigens or purchase these materials from qualified vendors. We have alternate, approved sources for most critical raw materials and are working to procure alternate sources for the few that we do not have. Based on our experience, we do not believe that material availability in the foreseeable future will be a problem. </font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>RESEARCH AND DEVELOPMENT</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In July 2010, the Company restructured its internal research group (eliminated two scientists) in favor of licensing in new technology from outside institutions in order to more rapidly expand its product offerings and decrease its time to market. The Company has continued to incur development costs (which are classified under &#147;Research and Development&#148;) utilizing technical personnel in an effort to complete the development of its newly licensed products and develop new products.&nbsp; The Company also utilizes technical personnel to conduct other development activities, improve existing products, as well as explore potential new technologies that the Company may wish to develop. Research and development expenses include the costs of materials, supplies, personnel, facilities and equipment as well as outside contract services. Consolidated research and development expenses incurred by Biomerica for the years ended May 31, 2013 and 2012 aggregated $459,086 and $347,128, respectively. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>MARKETS AND METHODS OF DISTRIBUTION</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica has approximately 450 current customers for its diagnostic business, of which approximately 100 are foreign distributors, 21 are domestic distributors and the balance are hospital and clinical laboratories, medical research institutions, medical schools, pharmaceutical companies, chain drugstores, wholesalers and physicians' offices.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We rely on affiliated and unaffiliated distributors, advertising in medical and trade journals, exhibitions at trade shows, direct mailings and an internal sales staff to market our diagnostic products. We target two main markets: (a) clinical laboratories and (b) point of care testing (physicians' offices and over-the-counter drug stores). Marketing plans are utilized in targeting each of the two markets.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>For the years ended May 31, 2013 and 2012, the Company had one customer, which accounted for 29.7% and 37.2%, respectively, of consolidated sales.&nbsp; During the last quarter of the year ended May 31, 2013, the Company terminated its contract with this customer due to certain proprietary disagreements and entered into an agreement with a new customer.&nbsp; During the year ended May 31, 2013, this new customer accounted for 10.8% of sales.&nbsp;The new China customer has represented to management that it believes that sales will increase to the same levels of that of the previous China customer.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BACKLOG</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>At May 31, 2013 and 2012, Biomerica had a backlog of approximately $83,000 and $742,000, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>RAW MATERIALS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The principal raw materials utilized by Biomerica consist of various chemicals, serums, reagents and packaging supplies. Almost all of our raw materials are available from several sources, and we are not dependent upon any single source of supply or a few suppliers. &nbsp;&nbsp;However, due to the limited number of suppliers of some materials, especially those such as antibodies, there is always the possibility that the Company may encounter difficulty in the future obtaining key raw materials for its manufacturing processes or that such materials may be exceedingly costly. For the years ended May 31, 2013 and 2012, one and two vendors, respectively, accounted for more than 10% of the consolidated purchases of raw materials. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Our inventory consists of various types of materials including antibodies, antigens, bottles, boxes, various chemicals and reagents utilized in the manufacture of our test kits as well as products in various stages of completion.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter4> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>2</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_5> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader5> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>COMPETITION</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Immunodiagnostic products are currently produced by more than 100 companies. Biomerica is not a significant player in the overall market.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Our competitors vary greatly in size. Many are divisions or subsidiaries of well-established medical and pharmaceutical companies which are much larger than Biomerica and expend substantially greater amounts than we do for research and development, manufacturing, advertising and marketing.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The primary competitive factors affecting the sale of diagnostic products are uniqueness, technology, quality of product performance, price, service and marketing. We believe we compete primarily on the basis of the uniqueness of our products, the quality of our products, the speed of our test results, our patent position, our favorable pricing and our prompt shipment of orders. We offer a broader range of products than many competitors of comparable size, but have had limited marketing capability. We are working on expanding this capability through marketing and strategic cooperation with larger companies and distributors. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>GOVERNMENT REGULATION OF OUR DIAGNOSTIC BUSINESS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Our primary business consists of selling products that are legally defined to be medical devices. As a result, we are considered to be a medical device manufacturer, and as such are subject to the regulations of numerous governmental entities. These agencies include the FDA, Environmental Protection Agency, Federal Trade Commission, Occupational Safety and Health Administration, U.S. Department of Agriculture ("USDA"), and Consumer Product Safety Commission. These activities are also regulated by various agencies of the states and localities in which our products are sold. These regulations govern the introduction of new medical devices, the observance of certain standards with respect to the manufacture and labeling of medical devices, the maintenance of certain records and the reporting of potential product problems and other matters.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Food, Drug &amp; Cosmetic Act of 1938 (the "FDCA") regulates medical devices in the United States by classifying them into one of three classes based on the extent of regulation believed necessary to ensure safety and effectiveness. Class I devices are those devices for which safety and effectiveness can reasonably be assured through general controls, such as device listing, adequate labeling, and adherence to the Quality System Regulation ("QSR") as well as Medical Device Reporting (&#147;MDR&#148;), labeling and other regulatory requirements. Some Class I medical devices are exempt from the requirement of Pre-Market Notification or clearance. Class II devices are those devices for which safety and effectiveness can reasonably be ensured through the use of special controls, such as performance standards, post-market surveillance and patient registries, as well as adherence to the general controls provisions applicable to Class I devices. Class III devices are devices that generally must receive clearance prior to marketing by the FDA pursuant to a pre-market notification to ensure their safety and effectiveness. Generally, Class III devices are limited to life-sustaining, life-supporting or implantable devices. However, this classification can also apply to novel technology or new intended uses or applications for existing devices. The Company's products are primarily either Class I or Class II medical devices. The following is a breakdown of the Biomerica products by class:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Class I - Fortel&#153; Ovulation test, EZ-LH&#153; Rapid Ovulation test, Fortel Microalbumin test, Campylobacter Elisa Kit, E. coli O157 Elisa Kit (Class I Exempt), Verotoxin Elisa Kit (Class I Exempt) and C. difficile Elisa Kit.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Class II - GAP&#153; IgG H. Pylori ELISA kit, GAP&#153; IgM H. Pylori ELISA kit, PTH (intact) ELISA kit, Calcitonin ELISA kit, Erythropoietin ELISA kit, ACTH ELISA kit, Isletest&#153; GAD ELISA kit, IAA ELISA kit, GAP&#153; IgA H. Pylori ELISA kit, Myoglobin ELISA, Troponin I ELISA, HS-CRP ELISA, Allerquant&#153; Food Intolerance Kits, Allerquant&#153; Food Additive Intolerance Kit, Intrinsic Factor Autoantibodies ELISA Kit, LKM-1 Autoantibodies IgG ELISA Kit, Calprotectin ELISA Kit, Cryptosporidium ELISA Kit, Giardia ELISA Kit, E. histolytica ELISA Kit, Anti-Gliadin IgG ELISA Kit, Anti-Gliadin IgA ELISA Kit, and Transglutaminase ELISA , Fortel&#153; Ultra Midstream (OTC and plastic stick), EZ-HCG&#153; Rapid Pregnancy test (professional and dipstick), EZ Detect&#153; Fecal Occult Blood test (Physician's dispenser pack and OTC), Aware&#153; Breast Self-Examination Pad, drugs of abuse rapid tests, EZ-HP Professional, EZ-HP OTC, &nbsp;Fortel&#153; Cat Allergy Test, Fortel&#153; Dog Allergy Test, , FSH, H. Pylori antigen, Listeria Salmonella, Shigella, Giardia and C. difficile Antigen&nbsp; rapid tests; </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter5> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>3</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_6> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader6> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Class III - Isletest&#153; ICA ELISA kit, TPMT ELISA Kit, and EZ-PSA (Professional and OTC).</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>If the FDA finds that the device is not substantially equivalent to a predicate device, the device may be deemed a Class III device, and a manufacturer or seller is required to file a Pre-Market Approval (&#147;PMA&#148;) application. Approval of a PMA application for a new medical device usually requires, among other things, extensive clinical data on the safety and effectiveness of the device. PMA applications may take years to be approved after they are filed, but approval is required before the product can be sold for general use in the U.S. In addition to requiring clearance or approval for new medical devices, FDA rules also require a new 510(k) filing and review period, prior to marketing a changed or modified version of an existing legally marketed device, if such changes or modifications could significantly affect the safety or effectiveness of that device. The FDA prohibits the advertisement or promotion of any approved or cleared device for uses other than those that are stated in the device's approved or cleared application.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Pursuant to FDA requirements, we have registered our manufacturing facility with the FDA as a medical device manufacturer, and listed the medical devices we manufacture. We are also subject to inspection on a routine basis for compliance with FDA regulations. This includes the QSR, which requires that we manufacture our products and maintain our documents in a prescribed manner with respect to issues such as design controls, manufacturing, testing and validation activities. Further, we are required to comply with other FDA requirements with respect to labeling, and MDR regulation which requires that we provide information to the FDA on deaths or serious injuries alleged to have been associated with the use of our products, as well as product malfunctions that are likely to cause or contribute to death or serious injury if the malfunction were to recur. We believe that we are currently in material compliance with all relevant QSR and MDR requirements.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In addition, our facility is required to have a California Medical Device Manufacturing License. The license is not transferable and must be renewed biannually. Approval of the license requires that we be in compliance with QSR, labeling and MDR regulations. Our license expires on November 19, 2014. These licenses are renewed periodically, and to date we have never failed to obtain a renewal.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Through compliance with FDA and California regulations, we can market our medical devices throughout the United States. International sales of medical devices are also subject to the regulatory requirements of each country. In Europe, the regulations of the European Union require that a device have a "CE Mark" in order to be sold in EU countries. The directive went into effect beginning December 7, 2003. The Company has completed the process for complying with the "CE Mark" directives; and In Vitro Diagnostics Directive 98/79/EC. We also comply with ISO 13485 for medical devices. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>At present, outside the EU the regulatory international review process varies from country to country. We, in general, rely upon our distributors and sales representatives in the foreign countries in which we market our products to ensure that we comply with the regulatory laws of such countries. We believe that our international sales to date have been in compliance with the laws of all the foreign countries in which we have made sales. Exports of most medical devices are also subject to certain FDA regulatory controls.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"> <p style="MARGIN:0in 0in 0pt"> <p> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:12pt face="Times New Roman" lang=EN-US><font style=FONT-SIZE:10pt>4</font></font> <hr width=100% size=2 noshade align=center> <p /></div> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_7> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader7> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The following products are FDA-cleared and may be sold to clinical laboratories, physician laboratories and/or retail outlets in the United States as well as internationally:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ACTH ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>AWARE&#153; Breast Self-Examination Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Calcitonin ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Drugs-of-Abuse Rapid Tests</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Erythropoietin ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EZ-HCG&#153; Rapid Pregnancy Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EZ-LH&#153; Rapid Ovulation Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EZ Detect&#153; Fecal Occult Blood Test (Physician's package, OTC package)</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>GAP&#153; IgG H.Pylori ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>hs-CRP ELISA</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Myoglobin ELISA</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PTH (Intact) ELISA Kit</font></p></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Troponin I ELISA</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The following products are not FDA-cleared. These are sold internationally and can be sold in the U.S. "FOR RESEARCH ONLY":</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Allerquant&#153; IgG Food Intolerance ELISA Kit (90-foods,, custom kits)</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Allerquant&#153; IgG Food Additives Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EZ-PSA&#153; Rapid Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EZ-H. Pylori&#153; Rapid Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Fortel&#153; Cat Allergy Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Fortel&#153; Dog Allergy Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Fortel&#153; Microalbumin Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Fortel&#153; Ultra Midstream Pregnancy Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Fortel&#153; Ovulation Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>H. pylori Antigen Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Listeria Rapid Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Shigella Rapid Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Salmonella Rapid Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Giardia Rapid Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>C. Difficile Rapid Test</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>GAP&#153; IgM H. Pylori ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>GAP&#153; IgA H. Pylori ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Gliadin IgG ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Gliadin IgA ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Transglutaminase IgA ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Isletest&#153; GAD ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Isletest&#153; ICA ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Isletest&#153; IAA ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Intrinsic Factor Autoantibodies ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>LKM-1 Autoantibodies IgG ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Camplylobacter ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Cryptosporidium ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>E. coli O157 ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Giardia ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Verotoxin ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>C. difficile Antibody ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>E. histolytica ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>TPMT ELISA Kit</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica is licensed to design, develop, manufacture and distribute in vitro diagnostic and medical devices and is subject to the Code of Federal Regulations, Section 21, parts 800 - 1299. The FDA is the governing body that assesses and issues Biomerica's license to assure that it complies with these regulations. Biomerica is currently licensed, and its last assessment was in March 2006. During the inspection, the FDA noted five observations that were corrected in a timely manner. Biomerica is also registered and licensed with the State of California's Department of Health Services. The last audit with the State of California was in November 2009 and no observations were noted. &nbsp;The Company believes that all Biomerica products sold in the U.S. comply with the FDA regulations.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica's Quality Management System is in compliance with the ISO EN ISO 13485:2003. EN ISO 13485:2003 is an internationally recognized standard in which companies establish their methods of operation and commitment to quality.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SEASONALITY OF BUSINESS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The businesses of the Company and its subsidiaries have not been subject to significant seasonal fluctuations.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter7> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>5</font></p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_8> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader8> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>INTERNATIONAL BUSINESS</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The following table sets forth the dollar volume of revenue attributable to sales to domestic customers and foreign customers during the last two fiscal years for Biomerica:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style="HEIGHT:169px; WIDTH:60%" cellpadding=0 cellspacing=0> <tr> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=24% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td></tr> <tr> <td width=48% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Year Ended May 31</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=24% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr style=HEIGHT:6.75pt> <td width=48% style="HEIGHT:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="HEIGHT:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="HEIGHT:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=4% style="HEIGHT:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=24% style="HEIGHT:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td></tr> <tr> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Europe </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=21% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,840,000/43.9%</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=24% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,533,000/41.7%</font></p></td></tr> <tr> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">United States</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>822,000/12.7%</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=24% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>1,074,000/17.7%</font></p></td></tr> <tr> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Asia</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,770,000/42.8%</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=24% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,420,000/39.8%</font></p></td></tr> <tr> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">S. America</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>7,000/0.1%</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=24% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,000/0.0%</font></p></td></tr> <tr> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Middle East</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>31,000/0.5%</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=24% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>22,000/0.3%</font></p></td></tr> <tr> <td width=48% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Other foreign</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>3,000/0.0%</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=24% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>30,000/0.5%</font></p></td></tr> <tr> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total Revenues </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=21% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>6,473,000/100%</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=24% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>6,081,000/100%</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We recognize that our foreign sales could be subject to some special or unusual risks, which are not present in the ordinary course of business in the United States. Changes in economic factors, government regulations, terrorism and import restrictions all could impact sales within certain foreign countries. Foreign countries have licensing requirements applicable to the sale of diagnostic products, which vary substantially from domestic requirements; depending upon the product and the foreign country, these may be more or less restrictive than requirements within the United States. Foreign diagnostic sales at Biomerica are made primarily through a network of approximately 100 independent distributors in approximately 60 countries.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>INTELLECTUAL PROPERTY</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We regard the protection of our copyrights, service marks, trademarks and trade secrets as important to our future success. We rely on a combination of copyright, trademark, patents, service mark and trade secret laws and contractual restrictions to establish and protect our proprietary rights in products and services. We have entered into confidentiality and invention assignment agreements with our employees and contractors, and nondisclosure agreements with most of our fulfillment partners and strategic partners to limit access to and disclosure of proprietary information. We cannot be certain that these contractual arrangements or the other steps taken by us to protect our intellectual property will prevent misappropriation of our technology. We have licensed in the past, and expect that we may license in the future, certain of our proprietary rights, such as trademarks or copyrighted material, to third parties. While we attempt to ensure that the quality of our product brands is maintained by such licensees, we cannot be certain that such licensees will not take actions that might hurt the value of our proprietary rights or reputation.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BRANDS, TRADEMARKS, PATENTS, LICENSES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We registered the tradenames "Fortel", "Isletest", and "GAP" with the Office of Patents and Trademarks on December 31, 1985. Our unregistered tradenames are "EZ-Detect", "EZ-H.P" and &nbsp;EZ-PSA". A trademark for "Aware" was issued and assigned in November 2001 and renewed in 2011. In addition, Biomerica holds the following patents: Immunotherapy Agents for Treatment of IgE Mediated Allergies and Allergen-thymic Hormone Conjugates for Treatment of IgE Mediated Allergies, U.S. Patent #5,275,814, issued January 4, 1994 and Diagnostic Test for Measuring Islet Cell Autoantibodies and Reagents Relating Thereto, U.S. Patent #5,786,221, issued July 28, 1998. Biomerica has obtained the rights to manufacture and sell certain products. In some cases royalties are paid on the sales of these products. Biomerica anticipates that it will license or purchase the rights to other products or technology in the future.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The laws of some foreign countries do not protect our proprietary rights to the same extent as do the laws of the U.S. Effective copyright, trademark and trade secret protection may not be available in such jurisdictions. Our efforts to protect our intellectual property rights may not prevent misappropriation of our content. In addition, there can be no assurance that Biomerica is not violating any third party patents.</font></p><a name=_aciFooter8> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>6</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_9> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader9> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>On March 27, 2009, the Company signed an Asset Purchase Agreement with a European company for the purchase of certain technology related to the manufacture of certain medical diagnostic tests. &nbsp;Consideration for this purchase was a nominal deposit upon signing the agreement and a nominal transfer fee upon successful commencement of production of the products. &nbsp;A royalty shall be paid for five years beginning on the date of first sale of finished product derived from the purchased assets.&nbsp; &nbsp;Royalty expense for this license was approximately $300 and $160 for the years ended May 31, 2013 and 2012, respectively.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In October 2009, the Company entered into a non-exclusive, worldwide, perpetual, irrevocable, and transferable cross-license agreement to acquire technology and intellectual property from and make available its technology and intellectual property related to enzyme-linked immunosorbent assay products to be marketed by the Company. Pursuant to the terms of the license agreement, the Company has paid $25,000 for the license for each of six products, with a similar amount to be paid for one additional product if it is transferred. The Company will be amortizing the costs for these licenses over a ten year period. As part of this agreement, the Company must pay royalties on future sales of these products between 4% and 8% and is eligible to receive royalties from certain of its products licensed in the same percentages. The Company accrues this royalty when it becomes payable. &nbsp;The Company incurred approximately $15,000 and $16,500 in amortization of&nbsp;licensing fees during fiscal 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In May 2010, the Company acquired from an inventor the exclusive, perpetual license to a United States patent applicable to the measurement of thiopurine methyltransferase within patients prior to commencing treatment with thiopurine drugs. The product is currently being redeveloped by the Company. Pursuant to the terms of the license agreement, the Company was granted an exclusive, worldwide, perpetual license to manufacture, market, distribute and sell the products contemplated by the patents subject to the payment of $25,000 as reimbursement to the patent holder for legal and other costs associated with obtaining the patent, which was paid in June 2010. The Company is amortizing the initial cost of $25,000 for this license over a ten year period. &nbsp;As of May 31, 2013 the Company has amortized $7,500 of this. As part of this agreement, the Company must pay royalties on future sales of these products between 4% and 8% through September 30, 2022. The agreement also has minimum escalating royalty payments which must be made for the Company to keep its exclusivity for the license. The Company accrues this royalty when it becomes payable. &nbsp;Royalty in the amounts of $24,000 and $10,294 was recorded for the years ended May 31, 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>On October 19, 2010, the Company signed an agreement with a university to acquire the rights to manufacture and market certain products using two patents owned by the university. &nbsp;The Company paid a license issue fee of $15,000 initially and will pay royalties on net sales quarterly. &nbsp;The Company has amortized approximately all of this licensing fee as of May 31, 2013. &nbsp;Royalty expense for this license was approximately $7,000 and $8,000 for the years ended May 31, 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company has two royalty agreements in which it has obtained rights to manufacture and market certain products for the life of the products. Royalty expense of approximately $26,000 and $30,000 is included in cost of sales for these agreements for the years ended May 31, 2013 and 2012, respectively. Beginning in fiscal 2011, the Company was only required to pay royalties for one of the products due to the fact that the company&nbsp;no longer provides materials to make the other&nbsp;product, which was part of the original agreement. Sales of products manufactured under these agreements comprise approximately 2.9% and 3.4% of total sales for the years ended May 31, 2013 and 2012, respectively. The Company may license other products or technology in the future as it deems necessary for conducting this line of business.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EMPLOYEES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>As of May 31, 2013 and 2012, the Company employed 34 and 33, respectively, 2 of whom are part-time employees in the United States. The following is a breakdown between departments:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style="MARGIN-LEFT:0pt; WIDTH:60%" cellpadding=0 cellspacing=0> <tr> <td width=89% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=6% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=89% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=6% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=5% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=89% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Administrative</font></p></td> <td width=6% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>5</font></p></td> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>4</font></p></td></tr> <tr> <td width=89% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Marketing &amp; Sales</font></p></td> <td width=6% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>3</font></p></td> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>3</font></p></td></tr> <tr> <td width=89% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Production and Operations</font></p></td> <td width=6% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>26</font></p></td> <td width=5% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>26</font></p></td></tr> <tr> <td width=89% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total</font></p></td> <td width=6% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>34</font></p></td> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>33</font></p></td></tr></table></div><a name=_aciFooter9> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>7</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_10> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader10> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In addition, Biomerica contracts with Lancer for the services of 12 people at its Mexico facility. We also engage the services of various outside Ph.D. and M.D. consultants as well as medical institutions for technical support on a regular basis. We are not a party to any collective bargaining agreement and have never experienced a work stoppage. We consider our employee relations to be good.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 1A. &nbsp;RISK FACTORS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Although not required to disclose risk factors, Biomerica has chosen to inform users of its financial information about certain risk associated with the Company&#146;s operations below.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Distribution - Biomerica has entered into various exclusive and non-exclusive distribution agreements (the "Agreements") which generally specify territories of distribution. The Agreements range in term from one to five years. Biomerica may be dependent upon such distributors for the marketing and selling of its products worldwide during the terms of these agreements. Such distributors are generally not obligated to sell any specified minimum quantities of the Company's product to keep the exclusive while non-exclusive distributors have no minimum purchase requirements. There can be no assurance of the volume of product sales that may be achieved by such distributors. The Company has several large distributors which account for a significant portion of its business.&nbsp; The Company terminated the agreement with one such distributor in fiscal 2013 due to certain proprietary disagreements&nbsp; however the Company replaced this last distributor with a new distributor. The loss of one of these distributors could adversely affect the Company's financial results.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Government Regulation - Biomerica's immunodiagnostic products are regulated in the United States as medical devices primarily by the FDA and as such, require regulatory clearance or approval prior to commercialization in the United States. Pursuant to the FDCA, and the regulations promulgated thereunder, the FDA regulates, among other things, the clinical testing, manufacture, labeling, promotion, distribution, sale and use of medical devices in the United States. Failure of Biomerica to comply with applicable regulatory requirements can result in, among other things, warning letters, fines, injunctions, civil penalties, recall or seizure of products, total or partial suspension of production, the government's refusal to grant pre-market clearance or pre-market approval of devices, withdrawal of marketing approvals, and criminal prosecution.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Sales of medical devices outside the United States are subject to foreign regulatory requirements that vary widely from country to country. The time required to obtain registrations or approvals required by foreign countries may be longer or shorter than that required for FDA clearance or approval, and requirements for licensing may differ significantly from FDA requirements. There can be no assurance that Biomerica will be able to obtain regulatory clearances for its current or any future products in the United States or in foreign markets.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>European Community - Biomerica is required to obtain certification in the European community to sell products in those countries. The certification requires Biomerica to maintain certain quality standards. Biomerica has been granted certification and undergoes annual audits to assure that the Company remains in compliance with regulations. There is no assurance that Biomerica will be able to retain its certification in the future. The loss of business or the ability to conduct business in Europe could materially adversely affect the results of the Company.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Risk of Product Liability - Testing, manufacturing and marketing of Biomerica's products entails risk of product liability. Biomerica currently has product liability insurance. There can be no assurance, however, that Biomerica will be able to maintain such insurance at a reasonable cost or in sufficient amounts to protect Biomerica against losses due to product liability. An inability to obtain sufficient insurance coverage could prevent or inhibit the commercialization of Biomerica's products. In addition, a product liability claim or recall could have a material adverse effect on the business or financial condition of the Company.</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US><br>Hazardous Materials - Biomerica's manufacturing and research and development involves the controlled use of hazardous materials and chemicals. Although Biomerica believes that safety procedures for handling and disposing of such materials comply with the standards prescribed by state and Federal regulations, the risk of accidental contamination or injury from these materials cannot be completely eliminated. In the event of such an accident, the Company could be held liable for any damages that result and any such liability could exceed the resources of the Company. The Company may incur substantial costs to comply with environmental regulations.</font></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p><a name=_aciFooter10> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>8</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_11> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader11> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Common stock performance - The common stock of the Company is subject to fluctuations as a result of a variety of factors including, but not limited to, financial results, general economic conditions, fluctuations in sales volumes and expenses, competition, and our failure to generate new products.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Raw Materials - The Company utilizes certain raw materials that are critical to its manufacturing processes and relies on a limited number of manufacturers of such materials. &nbsp;Should any of these materials become unavailable or extremely cost prohibitive the sales of the Company could be adversely affected.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Ability to Obtain Financing - Although the Company has been able to obtain financing in the past, there is no guarantee that the Company will be able to obtain financing that may be needed in the future.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Limited Trading - The Company is traded on the Over-the-Counter stock market. &nbsp;Trading on this exchange is limited and liquidation of the Company&#146;s stock may be difficult as there is a limited market for the Company&#146;s stock.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 1B. &nbsp;UNRESOLVED STAFF COMMENTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>None.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 2. &nbsp;PROPERTIES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>The Company leases its office facilities. At May 31, 2013, the Company had approximately 22,000 square feet of floor space at its corporate headquarters at 17571 Von Karman Avenue in Irvine, California, 92614 since 2009. The lease for its headquarters expires on August 31, 2016. The Company also leases approximately 7,000 square feet of floor space in Mexico on a month-to-month basis as well as a smaller unit for use in one manufacturing process. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 3. LEGAL PROCEEDINGS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>None.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 4. MINE SAFETY DISCLOSURES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Not applicable.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PART II</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Since June 20, 2002, the Company's stock has been quoted on the OTC Bulletin Board under the symbol "BMRA". The following table shows the high and low bid prices for Biomerica's common stock for the periods indicated, based upon data reported by Yahoo Finance. Such quotations reflect inter-dealer prices, without retail mark-up, mark-down or commissions, and may not necessarily represent actual transactions.&nbsp;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr style=HEIGHT:13.95pt> <td width=76% style="HEIGHT:13.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% colspan=4 style="HEIGHT:13.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Bid Prices</font></p></td></tr> <tr> <td width=76% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">High</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">Low</font></p></td></tr> <tr> <td width=76% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Quarter ended:</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr style=HEIGHT:12.6pt> <td width=76% style="HEIGHT:12.6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">May 31, 2013</font></p></td> <td width=4% style="HEIGHT:12.6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="HEIGHT:12.6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1.24</font></p></td> <td width=4% style="HEIGHT:12.6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="HEIGHT:12.6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.82</font></p></td></tr> <tr> <td width=76% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">February 28, 2013</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1.25</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.81</font></p></td></tr> <tr> <td width=76% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">November 30, 2012</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.88</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.67</font></p></td></tr> <tr> <td width=76% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">August 31, 2012</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.79</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.63</font></p></td></tr> <tr> <td width=76% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">May 31, 2012</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.89</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.60</font></p></td></tr> <tr> <td width=76% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">February 29, 2012&nbsp;</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.76</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.43</font></p></td></tr> <tr> <td width=76% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">November 30, 2011</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.48</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.42</font></p></td></tr> <tr> <td width=76% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">August 31, 2011</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.47</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.38</font></p></td></tr></table></div><a name=_aciFooter11> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>9</font></p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_12> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader12> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>As of May 31, 2013, the number of holders of record of Biomerica's common stock was approximately 857, excluding stock held in street name. The number of record holders does not bear any relationship to the number of beneficial owners of the Common Stock.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company has not paid any cash dividends on its Common Stock in the past and does not plan to pay any cash dividends on its Common Stock in the foreseeable future. The Company's Board of Directors intends, for the foreseeable future, to retain any earnings to finance the continued operation and expansion of the Company's business.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>During the fiscal year ended May 31, 2013, the Company sold 200,000 shares of its unregistered, restricted common stock at a price of $1.25 per share to an investor, the new distributor in China,&nbsp;for proceeds of $250,000.&nbsp; This investor has agreed to purchase an additional 200,000 shares of common stock at $1.25 per share at a later date.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We did not purchase any of our shares of common stock or other securities during our fiscal year ended May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The table below provides information relating to our equity compensation plans as of May 31, 2013:</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p> <div align=center> <div align=center> <table bordercolor=transparent style=WIDTH:541.5pt cellpadding=0 cellspacing=0> <tr bordercolor=#b00000 bordercolordark=#b0c000> <td colspan=2 bordercolor=#d00500> <p style="MARGIN:0in 0in 0pt" /></td> <td bordercolor=#000050> <p style="MARGIN:0in 0in 0pt" /></td> <td bordercolor=#000050> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Securities Remaining</font></p></td></tr> <tr style=HEIGHT:12pt> <td width=50% colspan=2 style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Available for Future Issuance</font></p></td></tr> <tr style=HEIGHT:12pt> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Securities</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Number of Securities to Be</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Compensation Plans</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Under Compensation Plans</font></p></td></tr> <tr style=HEIGHT:12pt> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Plan</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">&nbsp;Issued Upon Exercise of </font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Weighted-Average Exercise</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">(Excluding those Reflected in</font></p></td></tr> <tr style=HEIGHT:12pt> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Category</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">&nbsp;Outstanding Options</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Price of Outstanding Options</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">First Column)</font></p></td></tr> <tr style=HEIGHT:12pt> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr style=HEIGHT:12pt> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Equity compensation</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr style=HEIGHT:12pt> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Plans approved by&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman"><font style=FONT-SIZE:10pt face="Times New Roman">846,500</font></font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">$0.47</font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman"><font style=FONT-SIZE:10pt face="Times New Roman">177,125</font></font></p></td></tr> <tr style=HEIGHT:12pt> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman">Securities holders </font></p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=25% style="HEIGHT:12pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom>&nbsp;</td></tr></table></div> <p> <p style="MARGIN:0in 0in 10pt">&nbsp;</p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 6. SELECTED FINANCIAL DATA</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Not required.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 7. &nbsp;MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EXCEPT FOR HISTORICAL INFORMATION CONTAINED HEREIN, THE STATEMENTS IN THIS FORM 10-K MAY BE FORWARD-LOOKING STATEMENTS WITHIN THE MEANING OF SECTION 21E OF THE SECURITIES EXCHANGE ACT OF 1934 AND SECTION 27A OF THE SECURITIES ACT OF 1933. FORWARD-LOOKING STATEMENTS INVOLVE KNOWN AND UNKNOWN RISKS AND UNCERTAINTIES WHICH MAY CAUSE BIOMERICA'S RESULTS IN FUTURE PERIODS TO DIFFER MATERIALLY FROM FORECASTED RESULTS. THESE RISKS AND UNCERTAINTIES INCLUDE, AMONG OTHER THINGS, THE CONTINUED DEMAND FOR THE COMPANY'S PRODUCTS, AVAILABILITY OF RAW MATERIALS, THE STATE OF THE ECONOMY, RESULTS OF RESEARCH AND DEVELOPMENT ACTIVITIES AND THE CONTINUED ABILITY OF THE COMPANY TO MAINTAIN THE LICENSES AND APPROVALS REQUIRED. THESE AND OTHER RISKS ARE DESCRIBED IN THE COMPANY'S ANNUAL REPORT ON FORM 10-K AND IN THE COMPANY'S OTHER FILINGS WITH THE SECURITIES AND EXCHANGE COMMISSION.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter12> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>10</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_13> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader13> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EXCEPT AS MAY BE REQUIRED BY APPLICABLE LAW, WE MAY NOT UPDATE OR REVISE OUR FORWARD-LOOKING STATEMENTS AND THE LACK OF SUCH UPDATE DOES NOT IMPLY THAT ACTUAL EVENTS ARE AS ORIGINALLY EXPRESSED BY SUCH FORWARD-LOOKING STATEMENTS. YOU SHOULD READ THE DISCLOSURES IN THIS REPORT AND OTHER REPORTS WHICH WE FILE WITH THE SECURITIES AND EXCHANGE COMMISSION.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Overview</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica, Inc. and Subsidiaries develop, manufacture, and market 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, urine or fecal material from patients in the diagnosis of various diseases, food intolerances 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> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>RESULTS OF OPERATIONS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Our consolidated net sales were $6,472,960 for fiscal 2013 compared to $6,081,131 for fiscal 2012. This represents an increase of $391,829, or 6.4%.&nbsp; The increase was primarily due to increased sales in Europe and Asia.&nbsp; Sales increased for various reasons including increased sales of products not previously purchased in Europe, sales to new Chinese distributor and increased sales to existing distributors in Europe.</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Cost of sales in fiscal 2013 as compared to fiscal 2012 increased from $3,783,955 to $4,045,099 or by $261,144. The percentage of cost of sales relative to sales increased from 62.2%, to 62.5%, or by 0.3%, due to various factors </font><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>which included higher material costs and higher wages and related expenses which was offset by lower scrap and lower expenses in the Mexico facility.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Selling, general and administrative costs increased in fiscal 2013 as compared to fiscal 2012 from $1,445,049 to $1,454,767, or by $9,718.&nbsp;The increase was primarily a result of attending&nbsp; more trade conferences and higher rent which was offset by lower bad debt expense.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Research and development expense was $459,086 in fiscal 2013 as compared to $347,128 in fiscal 2012. This is an increase of $111,958, primarily as a result of increased purchases of research and development materials and wages and related expenses dedicated to research and development.</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Interest expense decreased from $1,585 to $302 in fiscal 2013 as compared to fiscal 2012. The change in interest expense resulted from decreased balances pertaining to the equipment loan. Interest and dividend income increased from $8,347 to $10,708 due to higher cash balances and a dividend from the company in which Biomerica has an investment. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Other income decreased from $101,688 to $50, a decrease of $101,638. Most of the decrease in other income in fiscal 2013 as compared to 2012 was a result of insurance proceeds received in fiscal 2012 that did not occur in fiscal 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>LIQUIDITY AND CAPITAL RESOURCES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>As of May 31, 2013, the Company had cash and cash equivalents in the amount of $2,469,796, as compared to $1,077,342 of cash and cash equivalents as of May 31, 2012. &nbsp;As of May 31, 2013 and 2012, the Company had working capital of $4,693,462 and $3,894,342 respectively. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Operating Activities</font></i></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>During fiscal 2013, cash provided by operations was $1,394,037 as compared to $147,412 in fiscal 2012. The increase of $1,246,625 in fiscal 2013 was primarily due to the collection of accounts receivable totaling $326,317 and increased sales which utilized inventory in the amount of $245,960 as compared to increases in accounts receivable of $534,428 and inventory of $27,706.&nbsp;The changes in certain non-cash items were similar year over year. </font></p><a name=_aciFooter13> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>11</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_14> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader14> <div> <p style="MARGIN:0in 0in 0pt"><i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Investing Activities</font></i></p></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>During fiscal 2013, cash used in investing activities was $257,121 as compared to $113,170 in fiscal 2012. Cash of $257,121 and $164,798 was utilized for the purchase of property and equipment in fiscal 2013 and 2012, respectively.&nbsp; In fiscal 2012, the Company received approximately $102,000 as insurance proceeds from water damages sustained. In fiscal 2013, the Company invested $0 into licenses for new products as compared to $50,000 in fiscal 2012. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Financing Activities</font></i></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Cash provided by financing activities in fiscal 2013 was $258,514 as compared to cash provided by financing activities of $55,400 in fiscal 2012. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>During the fiscal year ended May 31, 2013, the Company sold 200,000 shares of its common stock at a price of $1.25 per share to an investor, the new&nbsp;distributor in China,&nbsp;for proceeds of $250,000.&nbsp; This investor has agreed to purchase an additional 200,000 shares of common stock at $1.25 per share at a later date.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Other</font></i></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>On February 13, 2009, the Company entered into a Small Business Banking Agreement with Union Bank for a one year business line&nbsp;of credit (the "Line") in the amount of $400,000. The interest rate for the line of credit was the prime rate in effect on the first day of the billing period, as published in the Wall Street Journal Prime West Coast Edition, plus a spread of 1.00%. Minimum monthly payments will be the sum of (i) the amount of interest charge for the billing period, plus (ii) any amount past due, plus (iii) any fees, late charges and/or out-of-pocket expenses assessed. If the Line is not renewed as of the last day of the term of the Line, the entire unpaid balance of the Line, including unpaid fees and charges will be due and payable. The Company has granted the bank security interest in the assets of the Company as collateral. The Company has renewed this line each year. The Line expires February 24, 2014. The Company did not owe any amount on this Line as of May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>OFF BALANCE SHEETS ITEMS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>There were no off-balance sheet arrangements as of May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CRITICAL ACCOUNTING POLICIES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The discussion and analysis of our financial condition and results of operations are based on the consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. Note 2 of the Consolidated Financial Statements describes the significant accounting policies essential to the consolidated financial statements. The preparation of these financial statements requires estimates and assumptions that affect the reported amounts and disclosures.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In general, the critical accounting policies that may require judgments or estimates relate specifically to Revenues, Allowance for Doubtful Accounts, Inventory Reserves, Stock Based Compensation, and Income Taxes.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We believe the following to be critical accounting policies as they require more significant judgments and estimates used in the preparation of our consolidated financial statements. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black 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 if necessary for estimated returns as revenue is recognized.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>An allowance for doubtful accounts is established for estimated losses resulting from the inability of our customers to make required payments.The assessment of specific receivable balances and required reserves is performed by management and discussed with the audit committee. We have identified specific customers where collection is not probable and have established specific reserves, but to the extent collection is made, the allowance will be released. Additionally, if the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.</font></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Reserves are provided for excess and obsolete inventory, which are estimated based on a comparison of the quantity and cost of inventory on hand to management's forecast of customer demand. Customer demand is dependent on <font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>many factors and requires us to use significant judgment in our forecasting process. We must also make assumptions regarding the rate at which new products will be accepted in the marketplace and at which customers will transition from older products to newer products. Once a reserve is established, it is maintained until the product to which it relates is sold or otherwise disposed of, even if in subsequent periods we forecast demand for the product.</font></font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter14> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>12</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_15> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader15> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>We measure share-based compensation costs at fair value, including estimated forfeitures, and recognize the expense over the period that the recipient is required to provide service in exchange for the award, which generally is the vesting period. We use the Black-Scholes option pricing model to measure the fair value of our stock options. In determining the amount of expense to be recorded, we also estimate forfeiture rates for all awards based on historical experience to reflect the probability that employees will complete the required service period. Employee retention patterns could vary in the future and result in a change to our estimated forfeiture rate which would directly impact share-based compensation expense.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We follow authoritative guidance to evaluate whether a valuation allowance should be established against our deferred tax assets based on the consideration of all available evidence using a &#147;more likely than not&#148; standard.&nbsp; In making such judgments, significant weight is given to evidence that can be objectively verified.&nbsp;We assess our deferred tax assets annually under more likely than not scenarios in which they may be realized through future income.&nbsp;We have determined that it was more likely than not that our deferred tax assets will be realized in the future due to our continuing pre-tax and taxable income.&nbsp;As a result of this determination, we have released our remaining valuation allowance against our deferred tax assets.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>FACTORS THAT MAY AFFECT FUTURE RESULTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>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 recently, that may affect the general economic climate and performance of Biomerica, Inc. or its customers.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>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 or no 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 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 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; recalls of products; quarterly variations in operating results caused by a number of factors, including business and industry conditions; and other factors beyond our control. All these factors make it difficult to predict operating results for any particular period.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>RECENT ACCOUNTING PRONOUNCEMENTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>See Note 2 to our consolidated&nbsp;financial statements for a listing of adopted and soon to be adopted accounting pronouncements.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Not required.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter15> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>13</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_16> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader16> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Exhibit 99.3, "Biomerica, Inc. and Subsidiaries Consolidated Financial Statements" is incorporated herein by this reference.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>None.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 9A. &nbsp;CONTROLS AND PROCEDURES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Attached as exhibits to this Form 10-K are certifications of our Chief Executive Officer (&#147;CEO&#148;) and Chief Financial Officer (&#147;CFO&#148;) that are required in accordance with Rule 13a-14 of the Exchange Act. This &#147;Disclosure Controls and Procedures&#148; section includes information concerning the controls and controls evaluation referred to in the certifications.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EVALUATION OF DISCLOSURE CONTROLS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>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. &nbsp;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. &nbsp;The disclosure controls and procedures have been designed to provide reasonable assurance of achieving their objectives and the CEO and CFO have concluded that our disclosure controls and procedures are effective at the &#147;reasonable assurance&#148; level. Based on that evaluation the CEO and CFO concluded 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&#146;s rules and forms; and (2) accumulated and communicated to the Company&#146;s management, including its C</font><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EO and CFO, as appropriate, to allow timely decisions regarding required disclosure.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>For the reasons discussed in "Management's Report on Internal Control over Financial Reporting" below, Company management, including the CEO and CFO concluded that, as of May 31, 2013, the Company's internal control over financial reporting was effective. Management has concluded that the consolidated financial statements included in this annual report present fairly, in all material respects, the Company's financial position, results of operations, and cash flows for the periods presented in conformity with accounting principles generally accepted in the United States of America.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>There have been no changes in our internal control over financial reporting identified in connection with the evaluation that occurred during the last fiscal quarter that has materially affected, or that is reasonably likely to affect, our internal control over financial reporting.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>MANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Company management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934. The Company's internal control over financial reporting is designed to provide reasonable assurance to the Company's management and Board of Directors regarding the reliability of financial reporting and the preparation and fair presentation of financial statements for external purposes in accordance with generally accepted accounting principles.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>A Company's internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts </font><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter16> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>14</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_17> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader17> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The effectiveness of any system of internal control over financial reporting is subject to inherent limitations, including the exercise of judgment in designing, implementing, operating and evaluating the controls and procedures. Because of these inherent limitations, internal control over financial reporting cannot provide absolute assurance regarding the reliability of financial reporting and may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Company management, with the participation of the C</font><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EO and the CFO, evaluated the effectiveness of the Company's disclosure controls and procedures as defined in Rules 13(a)-15(e) and 15(d)-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. In making this assessment, Management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework. Based on this assessment, management, with the participation of the CEO and CFO, believes that, as of May 31, 2013, the Company's internal control over financial reporting was effective based on those criteria.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Company management will continue to monitor and evaluate the effectiveness of its disclosure controls and procedures and its internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing improvements, as necessary and as funds allow.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Note: This 10-K does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management's report in this 10-K.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 9B. &nbsp;OTHER INFORMATION.</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>None.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PART III</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE</font></b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>.&nbsp;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>This information is incorporated by reference to the Company's proxy statement for its 2013 Annual Meeting of Stockholders, which will be filed not later than 120 days after the end of the Company's fiscal year ended May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 11. EXECUTIVE COMPENSATION</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>This information is incorporated by reference to the Company's proxy statement for its 2013 Annual Meeting of Stockholders, which will be filed not later than 120 days after the end of the Company's fiscal year ended May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>This information is incorporated by reference to the Company's proxy statement for its 2013 Annual Meeting of Stockholders, which will be filed not later than 120 days after the end of the Company's fiscal year ended May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter17> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>15</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_18> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader18> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Other information regarding related transactions is incorporated by reference to the Company's proxy statement for its 2013 Annual Meeting of Stockholders, which will be filed not later than 120 days after the end of the Company's fiscal year ended May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Please refer to the Company&#146;s proxy statement for its 2013 Annual Meeting of Stockholders, which will be filed not later than 120 days after the end of the Company&#146;s fiscal year ended May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PART IV</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=left> <table width=860 bordercolor=transparent style=WIDTH:860px cellpadding=0 cellspacing=0> <tr> <td width=100% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman">ITEM 15. EXHIBITS LIST AND FINANCIAL SCHEDULES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">The following documents are filed as part of this Annual Report on Form&nbsp;10-K: </font></p> <p style="MARGIN:0in 0in 0pt 0.5in"><font style=FONT-SIZE:10pt face="Times New Roman">1. </font><i><font style=FONT-SIZE:10pt face="Times New Roman">Financial Statements</font></i></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 1in"><font style=FONT-SIZE:10pt face="Times New Roman">Reference is made to the Index to the financial statements as set forth on page&nbsp;FS-1 of this Annual Report on Form&nbsp;10-K. </font></p> <p style="MARGIN:0in 0in 0pt 0.5in"><font style=FONT-SIZE:10pt face="Times New Roman">2. </font><i><font style=FONT-SIZE:10pt face="Times New Roman">Financial Statement Schedules</font></i></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 1in"><font style=FONT-SIZE:10pt face="Times New Roman">All schedules have been omitted as the pertinent information is either not required, not applicable, or otherwise included in the financial statements and notes thereto. </font></p> <p style="MARGIN:0in 0in 0pt 0.5in"><font style=FONT-SIZE:10pt face="Times New Roman">3.</font><i><font style=FONT-SIZE:10pt face="Times New Roman">Exhibits&nbsp;</font></i></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 1in"><font style=FONT-SIZE:10pt face="Times New Roman">See below.</font></p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Exhibit No.</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Description</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">3.1</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certificate of Incorporation of Registrant filed with the Secretary of the State of Delaware on September 22, 1971 (incorporated by reference to Exhibit 3.1 filed with Amendment No. 1 to Registration Statement on Form S-1, Commission File No. 2-83308).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">3.2</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certificate of Amendment to Certificate of Incorporation of Registrant filed with the Secretary of the State of Delaware on February 6, 1978 (incorporated by reference to Exhibit 3.1 filed with Amendment No. 1 to Registration Statement on Form S-1, Commission File No. 2-83308).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">3.3</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certificate of Amendment to Certificate of Incorporation of Registrant filed with the Secretary of the State of Delaware on February 4, 1983 (incorporated by reference to Exhibit 3.1 filed with Amendment No. 1 to Registration Statement on Form S-1, Commission File No. 2-83308).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">3.4</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certificate of Amendment to Certificate of Incorporation of Registrant filed with the Secretary of the State of Delaware on January 19, 1987 (incorporated by reference to Exhibit 3.4 filed with Form 8 Amendment No. 1 to the Registrant's Annual Report on Form 10-K for the fiscal year ended May 31, 1987).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">3.5</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certificate of Amendment of Certificate of Incorporation of Registrant filed with the Secretary of the State of Delaware on November 4, 1987 (incorporated by reference to Exhibit 3.1 filed with Amendment No. 1 to Registration Statement on Form S-1, Commission File No. 2-83308).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">3.6</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Bylaws of the Registrant (incorporated by reference to Exhibit 3.2 filed with Amendment No. 1 to Registration Statement on Form S-1, Commission File No. 2-83308).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">3.7</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certificate of Amendment of Certificate of Incorporation of Registrant filed with the Secretary of the State of Delaware on December 20, 1994 (incorporated by reference to Exhibit 3.7 filed with Registrant's Annual Report on Form 10-KSB for the fiscal year ended May 31, 1995).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">3.8</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">First Amended and Restated Certificate of Incorporation of Biomerica, Inc. filed with the Secretary of State of Delaware on August 1, 2000 (incorporated by reference to Exhibit 3.8 filed with the Registrant's Annual Report on Form 10-KSB for the fiscal year ended May 31, 2000).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">4.1</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Specimen Stock Certificate of Common Stock of Registrant (incorporated by reference to Exhibit 4.1 filed with Registrant's Registration Statement on Form SB-2, Commission No. 333-87231 filed on September 16, 1999).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">10.1</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Standard Industrial/Commercial Single-Tenant Lease for 17571 Von Karman Avenue, Irvine, CA 92614, incorporated by reference to Exhibit 10.1 of the Company's August 31, 2009 Form 10Q filed October 15, 2009.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">10.3</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">1999 Stock Incentive Plan of Registrant (incorporated by reference to Exhibit 10.1 to Registration Statement on Form S-8 filed with the Securities and Exchange Commission on March 29, 2000 and on May 30, 2007).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">10.31</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2010 Stock Incentive Plan of Registrant (incorporated by reference to Registration Statement on Form S-8 filed with the Securities and Exchange Commission on February 9, 2012.)</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">10.39</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Small Business Banking Agreement (Business Line of Credit Number 0366422012) with Union Bank (incorporated by reference to the Company's February 28, 2009 Form 10Q filed April 14, 2009).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">10.4</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Small Business Banking Agreement (Business Loan Number 0366422020) with Union Bank (incorporated by reference to the Company's February 28, 2009 Form 10Q filed April 14, 2009).23.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">23.1</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Consent of Independent Registered Public Accounting Firm (PKF).</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">31.1</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">31.2</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">32.1</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">32.2</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Certification of Chief Financial Officer pursuant to 18 U.S.C Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">99.3</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black>Biomerica, Inc. and Subsidiaries Consolidated Financial Statements</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">101.INS</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">XBRL Instance Document.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">101.SCH</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">XBRL Taxonomy Extension Schema Document.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">101.CAL</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">XBRL Taxonomy Extension Calculation Linkbase Document.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">101.DEF</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">XBRL Taxonomy Extension Definition Linkbase Document.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">101.LAB</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">XBRL Taxonomy Extension Label Linkbase Document.</font></p></td></tr> <tr> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">101.PRE</font></p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">XBRL Taxonomy Extension Presentation Linkbase Document.</font></p></td></tr> <tr> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=91% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr></table></div><a name=_aciFooter18> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>16</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_19> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader19> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SIGNATURES</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:30% cellpadding=0 cellspacing=0> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">BIOMERICA, INC.</font></p></td></tr> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Registrant</font></p></td></tr> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=100% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">By /s/ Zackary S. Irani</font></p></td></tr> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Zackary S. Irani,</font></p></td></tr> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Chief Executive Officer</font></p></td></tr> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Dated: 8/29/13</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Signature and Capacity</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman">/s/ Zackary S. Irani</font></u><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">Date: 8/29/13</font></p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Zackary S. Irani</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Director, Chief Executive Officer</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman">/s/ Janet Moore</font></u><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">Date: 8/29/13</font></p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Janet Moore,</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Secretary, Director, Chief Financial Officer</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman">/s/ Francis R. Cano, Ph.D.</font></u><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">Date: 8/29/13</font></p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Francis R. Cano, Ph.D.</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Director</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman">/s/ Allen Barbieri</font></u><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">Date: 8/29/13</font></p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Allen Barbieri</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Director</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman">/s/ Jane Emerson, M.D., Ph.D.</font></u><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">Date: 8/29/13</font></p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Jane Emerson,</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=45% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">M.D.,Ph.D. Director</font></p></td> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p><a name=_aciFooter19> <div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt lang=EN-US>17</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_20> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader20> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BIOMERICA, INC. &nbsp;AND SUBSIDIARIES</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>TABLE OF CONTENTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:70% cellpadding=0 cellspacing=0> <tr> <td width=47% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Report Of Independent Registered Public Accounting Firm</font></p></td> <td width=38% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">FS-2</font></p></td></tr> <tr> <td width=47% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=38% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=47% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman">CONSOLIDATED FINANCIAL STATEMENTS</font></b></p></td> <td width=38% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=47% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=38% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=47% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Consolidated Balance Sheets as of May 31, 2013 and 2012</font></p></td> <td width=38% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">FS-3</font></p></td></tr> <tr> <td width=47% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=38% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=47% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Consolidated Statements of Operations and Comprehensive Income (Loss) for the Years Ended May 31, 2013 and 2012</font></p></td> <td width=38% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">FS-4</font></p></td></tr> <tr> <td width=47% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=38% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=47% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Consolidated Statements of Shareholders' Equity for the Years Ended May 31, 2013 and 2012 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=38% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">FS-5</font></p></td></tr> <tr> <td width=47% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=38% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=47% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Consolidated Statements of Cash Flows for the Years Ended May 31, 2013 and 2012</font></p></td> <td width=38% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">FS-6</font></p></td></tr> <tr> <td width=47% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=38% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=47% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Notes to Consolidated Financial Statements</font></p></td> <td width=38% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">FS-7 - FS-19</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; FONT-FAMILY:times new roman">FS-1</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"> <hr width=100% size=2 noshade align=center> <p /></div> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_21> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader21> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Board of Directors and Stockholders</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica, Inc. and Subsidiaries</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Irvine, California</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We have audited the accompanying consolidated balance sheets of Biomerica, Inc. (a Delaware Corporation) and Subsidiaries (the "Company") as of May 31, 2013 and 2012 and the related consolidated statements of operations and comprehensive income (loss), shareholders' equity, and cash flows for each of the two years then ended. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We have conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal controls over financial reporting. Our audits included consideration of internal controls over financial reporting as a basis for designing audit procedures that are appropriate in the circumstance, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of Biomerica, Inc. and Subsidiaries as of May 31, 2013 and 2012, and the results of its consolidated operations and cash flows for each of the two years then ended in conformity with accounting principles generally accepted in the United States of America.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style="HEIGHT:76px; WIDTH:99.42%" cellpadding=0 cellspacing=0> <tr style=HEIGHT:14.5pt> <td width=30% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman" color=black>August 29, 2013<br>San Diego, California &nbsp;&nbsp;</font></p></td> <td width=40% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=30% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top> <p style="MARGIN:0in 0in 0pt"><u><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman" color=black>/s/ PKF</font></u></p> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman" color=black>PKF</font></p></td></tr> <tr style=HEIGHT:14.5pt> <td width=30% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top>&nbsp;</td> <td width=40% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=30% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman" color=black>Certified Public Accountants</font></p></td></tr> <tr style=HEIGHT:14.5pt> <td width=30% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman" color=black>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></td> <td width=40% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=30% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=top> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; LINE-HEIGHT:normal" face="times new roman" color=black>A Professional Corporation</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 10pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:12pt; FONT-FAMILY:Calibri" color=black lang=EN-US><font style=FONT-SIZE:10pt><font style="FONT-FAMILY:times new roman">FS-2</font><strong>&nbsp;</strong></font></font></p><a name=_aciFooter21> <div> <p style="MARGIN:0in 0in 0pt" align=center>&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_22> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader22> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BIOMERICA, INC. AND SUBSIDIARIES</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CONSOLIDATED BALANCE SHEETS</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <div align=center> <table width=70% bordercolor=transparent style=WIDTH:70% cellpadding=0 cellspacing=0> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=1% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=47% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">May 31, 2013</font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">May 31, 2012</font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>ASSETS</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=1% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=47% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>CURRENT ASSETS:</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Cash and cash equivalents</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">2,469,796&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,077,342&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accounts receivable, less allowance for doubtful accounts </font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">of $115,730 and $113,191, respectively</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp; </font></p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">871,660&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,200,516&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Inventories, net</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,571,221&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,821,072&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Deferred tax assets, current portion</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">144,000&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">177,000&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Prepaid expenses and other</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">196,678&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">210,700&nbsp; </font></p></td></tr> <tr> <td width=12% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total current assets</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">5,253,355&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp; </font></p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">4,486,630&nbsp;</font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">PROPERTY AND EQUIPMENT</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Equipment</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,429,906&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,185,098&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Furniture, fixtures and leasehold improvements</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">256,723&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">244,410&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total property and equipment</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,686,629&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,429,508&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accumulated depreciation</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(1,032,009)</font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(844,684)</font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net property and equipment</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">654,620&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">584,824&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=1% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=47% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">DEFERRED TAX ASSETS, net of current portion</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">85,000&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">61,000&nbsp; </font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">INTANGIBLE ASSETS, net&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">165,200&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp; </font></p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">194,583&nbsp; </font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">INVESTMENTS</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">165,324&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">165,324&nbsp; </font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">OTHER ASSETS</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">71,388&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">78,561&nbsp; </font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">TOTAL ASSETS</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;$</font></p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">6,394,887&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>&nbsp;$</font></p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">5,570,922&nbsp; </font></p></td></tr> <tr style=HEIGHT:15.3pt> <td width=60% colspan=3 style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr style=HEIGHT:15.3pt> <td width=60% colspan=3 style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">LIABILITIES AND SHAREHOLDERS' EQUITY</font></p></td> <td width=4% style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; HEIGHT:15.3pt; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=1% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=47% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">CURRENT LIABILITIES</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accounts payable and accrued expenses</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">351,917&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>&nbsp;$</font></p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">362,447&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accrued compensation</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">207,976&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">186,841&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Line of credit</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">43,000&nbsp; </font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total current liabilities</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">559,893&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">592,288&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=1% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=47% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">COMMITMENTS AND CONTINGENCIES (NOTE 8)</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=1% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=47% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">SHAREHOLDERS' EQUITY</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Preferred stock, no par value, 5,000,000 authorized shares, no shares issued and outstanding at May 31, 2013 and 2012</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Common stock, $.08 par value; 25,000,000 shares authorized; 7,274,714 and 6,952,339 shares issued and outstanding, respectively</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">581,976&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">556,186&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Additional paid-in capital</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">18,034,396&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">17,737,807&nbsp; </font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accumulated other comprehensive loss</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(9,006)</font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(6,030)</font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accumulated deficit</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(12,772,372)</font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(13,309,329)</font></p></td></tr> <tr> <td width=12% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% colspan=2 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total shareholders' equity</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">5,834,994&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">4,978,634&nbsp; </font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY </font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">6,394,887&nbsp; </font></p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">5,570,922&nbsp; </font></p></td></tr> <tr> <td width=60% colspan=3 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr style=HEIGHT:4pt> <td width=60% colspan=3 style="BORDER-TOP:0px; HEIGHT:4pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">See accompanying notes to consolidated financial statements.</font></p></td> <td width=4% style="BORDER-TOP:0px; HEIGHT:4pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-TOP:0px; HEIGHT:4pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00500 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p style="MARGIN:0in 0in 0pt" /></td> <td width=4% style="BORDER-TOP:0px; HEIGHT:4pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=14% style="BORDER-TOP:0px; HEIGHT:4pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr></table></div><a name=_aciFooter22> <div> <p style="MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; FONT-FAMILY:times new roman" lang=EN-US>FS-3</font></p> <p style="MARGIN:0in 0in 0pt" align=center>&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_23> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader23> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;</font><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BIOMERICA, INC. AND SUBSIDIARIES</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table width=70% bordercolor=transparent style=WIDTH:70% cellpadding=0 cellspacing=0> <tr> <td width=54% colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">YEARS ENDED MAY 31</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net sales</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">6,472,960&nbsp; </font></p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">6,081,131&nbsp; </font></p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Cost of sales</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(4,045,099)</font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(3,783,955)</font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">GROSS PROFIT</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">2,427,861&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">2,297,176&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">OPERATING EXPENSES</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Selling, general and administrative</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,454,767&nbsp; </font></p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,445,049&nbsp; </font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Research and development</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">459,086&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">347,128&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total operating expenses</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,913,853&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,792,177&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">INCOME FROM OPERATIONS</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">514,008&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">504,999&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">OTHER INCOME (EXPENSE)</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Interest expense</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(302)</font></p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(1,585)</font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Interest and dividend income</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">10,708&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">8,347&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Other income</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">50&nbsp; </font></p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">101,688&nbsp; </font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total other income</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">10,456&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">108,450&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">INCOME BEFORE INCOME TAXES</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">524,464&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">613,449&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">INCOME TAX BENEFIT (EXPENSE)</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">12,493&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(65,014)</font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">NET INCOME</font></p></td> <td width=3% style="BORDER-BOTTOM:medium none; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>$</font></p></td> <td width=18% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>536,957&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right /></td> <td width=3% style="BORDER-BOTTOM:medium none; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">548,435&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">BASIC NET INCOME PER COMMON SHARE </font></p></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:medium none; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.08&nbsp; </font></p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right /></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:medium none; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.08&nbsp; </font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">DILUTED NET INCOME PER COMMON SHARE</font></p></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:medium none; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.07&nbsp; </font></p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right /></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:medium none; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.08&nbsp;</font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">WEIGHTED AVERAGE NUMBER OF COMMON AND </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">COMMON EQUIVALENT SHARES</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Basic</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,024,418&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">6,887,929&nbsp; </font></p></td></tr> <tr> <td width=54% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Diluted</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,451,113&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,107,759&nbsp; </font></p></td></tr> <tr style=HEIGHT:13.5pt> <td width=3% style="HEIGHT:13.5pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="HEIGHT:13.5pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="HEIGHT:13.5pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="HEIGHT:13.5pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="HEIGHT:13.5pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="HEIGHT:13.5pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">NET INCOME</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">536,957&nbsp; </font></p></td> <td bordercolor=#d00300> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">548,435&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">OTHER COMPREHENSIVE LOSS</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Foreign currency translation </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(2,976)</font></p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(1,570)</font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=54% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">COMPREHENSIVE INCOME</font></p></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:medium none; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">533,981&nbsp; </font></p></td> <td bordercolor=#d00300 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=right /></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:medium none; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom><font style=FONT-SIZE:10pt face="Times New Roman"><font style=FONT-SIZE:10pt face="Times New Roman"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></font></font></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">546,865&nbsp; </font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=51% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr bordercolor=#b00000 bordercolordark=#b0c000> <td colspan=2 bordercolor=#000040> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">See accompanying notes to consolidated financial statements.</font></p></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td bordercolor=#000080> <p style="MARGIN:0in 0in 0pt" /></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td bordercolor=#d00300> <p style="MARGIN:0in 0in 0pt" /></td> <td bordercolor=#000080> <p style="MARGIN:0in 0in 0pt" /></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter23> <div> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt lang=EN-US>FS-4</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_24> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader24> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BIOMERICA, INC. AND SUBSIDIARIES</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>YEARS ENDED MAY 31, 2013 AND 2012</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <div align=center> <table width=70% bordercolor=transparent style=WIDTH:70% cellpadding=0 cellspacing=0> <tr> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td colspan=7 style="BORDER-BOTTOM:#000000 1px solid" align=center valign=bottom><font size=2>Common Stock</font></td> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom> <td valign=bottom /> </tr><tr> <td colspan=4 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;Shares</font></p></td> <td style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;Amount</font></p></td> <td colspan=3 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">Additional Paid-in Capital</font></p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=center>&nbsp;</p></td> <td colspan=5 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">Other Comprehensive Loss</font></p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=center>&nbsp;</p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">Accumulated Deficit</font></p></td> <td style="BORDER-BOTTOM:#000000 1px solid" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></p></td> <td colspan=3 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">Total &nbsp;&nbsp;&nbsp;</font></p></td></tr> <tr> <td colspan=4 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Balances, May 31, 2011</font></p></td> <td colspan=4 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">6,868,339</font></p></td> <td style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">549,466</font></p></td> <td colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">17,643,121</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$</font></p></td> <td colspan=5 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(4,460)</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;$</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(13,857,764)</font></p></td> <td style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">4,330,363&nbsp;</font></p></td></tr> <tr> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td> <td colspan=5 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td> <td valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" /></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td></tr> <tr> <td colspan=4 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Exercise of stock options</font></p></td> <td colspan=4 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">84,000</font></p></td> <td style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">6,720</font></p></td> <td colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">41,070</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=5 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">47,790&nbsp; </font></p></td></tr> <tr> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=5 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right /></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td></tr> <tr> <td colspan=4 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Foreign currency translation</font></p></td> <td colspan=4 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;--</font></p></td> <td style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;--</font></p></td> <td colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;--</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=5 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(1,570)</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--&nbsp;</font></p></td> <td style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right /></td> <td colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(1,570)</font></p></td></tr> <tr> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td> <td colspan=5 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" /></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" /></td></tr> <tr> <td colspan=4 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Compensation expense in connection <font style=FONT-SIZE:10pt face="Times New Roman">with options granted</font></font></p></td> <td colspan=4 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;--</font></p></td> <td style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">53,616</font></p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=5 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p><font roman? new style=FONT-SIZE:10pt>--</font></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right></font> <p></font> <p /></td> <td colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">53,616&nbsp;</font></p></td></tr> <tr> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=5 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font roman? new style=FONT-SIZE:10pt>-</font></p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right /></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td></tr> <tr> <td colspan=4 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Net income</font></p></td> <td colspan=4 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>&nbsp;--</font></p></td> <td style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td colspan=3 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=5 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt">&nbsp;</p></td> <td colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font roman? new style=FONT-SIZE:10pt>&nbsp; 548,435&nbsp;</font></p></td> <td style="BORDER-BOTTOM:#000000 1px solid; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=3 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font roman? new style=FONT-SIZE:10pt>548,435&nbsp;</font></p></td></tr> <tr> <td colspan=4 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Balances, May 31, 2012</font></p></td> <td colspan=4 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>6,952,339</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>556,186</font></p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>17,737,807</font></p></td> <td colspan=2 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=5 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font roman? new style=FONT-SIZE:10pt>(6,030)</font></p></td> <td colspan=2 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font roman? new style=FONT-SIZE:10pt>(13,309,329) </font></p></td> <td bordercolor=#a00000 valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font style=FONT-SIZE:10pt> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right></font> <p /></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right><font roman? new style=FONT-SIZE:10pt>4,978,634&nbsp; </font></p></td></tr> <tr> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=5 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td> <td bordercolor=#a00000 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right /></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:0.4pt" align=right>&nbsp;</p></td></tr> <tr> <td colspan=5 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Exercise of stock options </font></p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>122,375</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>9,790</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>41,724</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=5 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td bordercolor=#a00000 valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>51,514&nbsp; </font></p></td></tr> <tr style=HEIGHT:13.65pt> <td colspan=5 style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=5 style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:13.65pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#a00000 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" bgcolor=#80ffff align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td></tr> <tr> <td colspan=5 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Foreign currency translation</font></p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=5 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>(2,976)</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td bordercolor=#a00000 valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>(2,976)</font></p></td></tr> <tr style="HEIGHT:3.8pt; PAGE-BREAK-INSIDE:avoid"> <td colspan=5 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=5 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#a00000 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" bgcolor=#80ffff align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td></tr> <tr style="HEIGHT:3.8pt; PAGE-BREAK-INSIDE:avoid"> <td colspan=5 style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Sale of shares of common stock</font></p></td> <td colspan=3 style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>&nbsp;200,000</font></p></td> <td style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>16,000</font></p></td> <td style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>234,000</font></p></td> <td style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=5 style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td colspan=3 style="HEIGHT:3.8pt; BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=left><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td bordercolor=#a00000 valign=bottom> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>250,000&nbsp; </font></p></td></tr> <tr style="HEIGHT:3.8pt; PAGE-BREAK-INSIDE:avoid"> <td colspan=5 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=5 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="HEIGHT:3.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td bordercolor=#a00000 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" bgcolor=#80ffff align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td></tr> <tr> <td colspan=5 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Compensation expense in connection </font></p> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>with options granted</font></p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=center><font roman? new style=FONT-SIZE:10pt>20,865</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p></td> <td colspan=5 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#ffffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td bordercolor=#a00000 valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:12pt> <p style="MARGIN:0in 0in 0pt" align=right></font> <p /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>20,865&nbsp; </font></p></td></tr> <tr> <td colspan=5 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>&nbsp;&nbsp;</font></p></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=5 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td bordercolor=#a00000 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" bgcolor=#80ffff align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td></tr> <tr> <td colspan=5 style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Net income</font></p></td> <td colspan=3 style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td colspan=4 style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=5 style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>--</font></p></td> <td style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td colspan=3 style="BACKGROUND:#ffffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>536,95<font roman? new style=FONT-SIZE:10pt>7&nbsp; </font></font></p></td> <td style="BORDER-BOTTOM:#000000 1px solid" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>536,957&nbsp; </font></p></td></tr> <tr> <td colspan=5 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>Balances, May 31, 2013 </font></p></td> <td colspan=3 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>7,274,714</font></p></td> <td style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN-LEFT:0in; MARGIN-RIGHT:0in" align=right><font roman? new style=FONT-SIZE:10pt>$</font></p></td> <td colspan=3 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>581,976 </font></p></td> <td style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN-LEFT:0in; MARGIN-RIGHT:0in" align=right><font roman? new style=FONT-SIZE:10pt>$</font></p></td> <td colspan=4 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>18,034,396</font></p></td> <td style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>$</font></p></td> <td colspan=5 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>(9,006)</font></p></td> <td style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>$</font></p></td> <td colspan=3 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>(12,772,372)</font></p></td> <td style="BORDER-BOTTOM:#000000 3px double; BACKGROUND-COLOR:#80ffff" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt>$</font></p></td> <td style="BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" bgcolor=#80ffff align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>5,834,994&nbsp; </font></p></td></tr> <tr> <td colspan=31 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">See accompanying notes to consolidated financial statements.</font></p></td></tr></table></div> <p><font style="FONT-SIZE:10pt; FONT-FAMILY:times new roman">FS-5</font></p> <p> <hr width=100% size=2 noshade align=center> <p /></div></div> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_25> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader25> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="PADDING-LEFT:0px; MARGIN:0in 0in 0pt; TEXT-INDENT:0in" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BIOMERICA, INC. AND SUBSIDIARIES</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CONSOLIDATED STATEMENTS OF CASH FLOWS</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <div align=center> <table width=70% bordercolor=transparent style=WIDTH:70% cellpadding=0 cellspacing=0> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">For the Years Ended May 31,</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">CASH FLOWS FROM OPERATING ACTIVITIES</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net income</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">536,957&nbsp; </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">548,435&nbsp; </font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Adjustments to reconcile net income</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">to net cash provided by operating activities:</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Depreciation and amortization</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">216,708&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">180,124&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Change in provision for losses on accounts receivable</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">2,539&nbsp; </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">80,987&nbsp; </font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Inventory reserve</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">3,891&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(7,841)</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Gain on disposal of property and equipment</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(101,628)</font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Stock option expense</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">20,865&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">53,616&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">(Decrease) increase in deferred rent liability </font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(5,076)</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,338&nbsp; </font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Decrease in deferred tax assets</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">9,000&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Changes in assets and liabilities: </font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accounts receivable</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">326,317&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(534,428)</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inventories</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">245,960&nbsp; </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(27,706)</font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Prepaid expenses and other</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">14,022&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">26,863&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other assets</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,173&nbsp; </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(30,673)</font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accounts payable and other accrued expenses</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(5,454)</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(90,460)</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accrued compensation</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">21,135&nbsp; </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">48,785&nbsp; </font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net cash provided by operating activities</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,394,037&nbsp; </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">147,412&nbsp; </font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">CASH FLOWS FROM INVESTING ACTIVITIES</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Purchases of property and equipment</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(257,121)</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(164,798)</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Purchases of intangible assets </font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(50,000)</font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Proceeds from insurance claim</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">101,628&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net cash used in investing activities</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(257,121)</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(113,170)</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">CASH FLOWS FROM FINANCING ACTIVITIES:</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr style="HEIGHT:5.7pt; PAGE-BREAK-INSIDE:avoid"> <td width=5% style="HEIGHT:5.7pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="HEIGHT:5.7pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Proceeds from sale of common stock</font></p></td> <td width=16% style="HEIGHT:5.7pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="HEIGHT:5.7pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="HEIGHT:5.7pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">250,000&nbsp; </font></p></td> <td width=3% style="HEIGHT:5.7pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="HEIGHT:5.7pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td></tr> <tr style="HEIGHT:11.4pt; PAGE-BREAK-INSIDE:avoid"> <td width=5% style="HEIGHT:11.4pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="HEIGHT:11.4pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net (payments) borrowings on line of credit</font></p></td> <td width=16% style="HEIGHT:11.4pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="HEIGHT:11.4pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="HEIGHT:11.4pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(43,000)</font></p></td> <td width=3% style="HEIGHT:11.4pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="HEIGHT:11.4pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">43,000&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Proceeds from exercise of stock options </font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">51,514&nbsp; </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">47,790&nbsp;</font></p></td></tr> <tr> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Payments on loan for equipment purchase</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(35,390)</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net cash provided by financing activities</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">258,514&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">55,400&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=69% colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Effect of exchange rate changes on cash&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(2,976)</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(1,570)</font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net increase in cash and cash equivalents</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,392,454&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">88,072&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">CASH AND CASH EQUIVALENTS, beginning of year</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,077,342&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">989,270&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">CASH AND CASH EQUIVALENTS, end of year</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=13% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">2,469,796&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=12% style="BACKGROUND:#80ffff; BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,077,342&nbsp; </font></p></td></tr> <tr> <td width=53% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=69% colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">SUPPLEMENTAL DISCLOSURE OF CASH-FLOW INFORMATION&nbsp;</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Cash paid during year for:</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Interest </font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=13% style="BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">302&nbsp; </font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=12% style="BORDER-BOTTOM:#000000 3px double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,585&nbsp; </font></p></td></tr> <tr> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=48% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=69% colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">See accompanying notes to consolidated financial statements.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=13% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr></table></div><a name=_aciFooter25> <div> <p style="MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt lang=EN-US>FS-6</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_26> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader26> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>BIOMERICA, INC. AND SUBSIDIARIES</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>YEARS ENDED MAY 31, 2013 AND 2012</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>1. &nbsp;&nbsp;&nbsp;ORGANIZATION </font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica, Inc. and Subsidiaries (collectively "the Company") are primarily engaged in the development, manufacture and marketing of&nbsp;medical diagnostic kits. As of May 31, 2013 and 2012, the Company had one operational unit.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company develops, manufactures, and markets medical diagnostic products designed for the early detection and monitoring of chronic diseases and medical conditions. The Company&#146;s medical diagnostic products are sold worldwide in two markets: 1) clinical laboratories and 2) point of care (physicians' offices and over-the-counter drugstores). The diagnostic test kits are used to analyze blood, urine or fecal samples 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> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>2. &nbsp;&nbsp;&nbsp;SUMARY OF SIGNIFICANT ACCOUNTING POLICIES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PRINCIPLES OF CONSOLIDATION</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The consolidated financial statements for the years ended May 31, 2013 and 2012 include the accounts of Biomerica, Inc. ("Biomerica") as well as its 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="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ACCOUNTING ESTIMATES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (&#147;GAAP&#148;) 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="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>FAIR VALUE OF FINANCIAL INSTRUMENTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company has financial instruments whereby the fair market value of the financial instruments could be different than that recorded on a historical basis. The Company's financial instruments consist of its cash and cash equivalents, accounts receivable, commercial bank line of credit,&nbsp; and accounts payable. The carrying amounts of the Company's financial instruments approximate their fair values.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CONCENTRATION OF CREDIT RISK</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company maintains cash balances at certain financial institutions in excess of amounts insured by federal agencies.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company provides credit in the normal course of business to customers throughout the United States and foreign markets. &nbsp;The Company had one customer which accounted for 29.7% and 37.2% of its sales for the years ended May 31, 2013 and 2012, respectively. During the last quarter of the year ended May 31, 2013, the Company terminated its contract with this customer due to certain proprietary disagreements and entered into an agreement with a new customer.&nbsp; During the year ended May 31, 2013, this new customer accounted for 10.8% of sales.&nbsp; The Company performs ongoing credit evaluations of its customers and requires prepayment in some circumstances. At May 31, 2013 and 2012, one customer accounted for 14.8% and 45.6% of gross accounts receivable, respectively. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>For the year ended May 31, 2013, one company accounted for 26.6% of the purchases of raw materials. For the year ended May 31, 2012, two companies accounted for 30.8% of the purchases for raw materials. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font size=3 style="FONT-SIZE:10pt; FONT-FAMILY:times new roman">FS-7</font></p><a name=_aciFooter26> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_27> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader27> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>GEOGRAPHIC CONCENTRATION</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>As of May 31, 2013 and 2012, approximately $355,000 and $538,000 of Biomerica's gross inventory and approximately $8,000 and $4,000, of Biomerica's property and equipment, net of accumulated depreciation and amortization, was located in Mexicali, Mexico, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CASH EQUIVALENTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black 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> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ACCOUNTS RECEIVABLE</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company extends unsecured credit to its customers on a regular basis. &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;Credit levels are approved by designated upper level management. &nbsp;Domestic customers are extended initial $500 credit limits until they establish a history with the Company or submit credit information. &nbsp;All increases in credit limits are also approved by designated upper level management. &nbsp;Management evaluates receivables on a quarterly basis and adjusts the reserve for bad debt accordingly. &nbsp;Balances over ninety days old are usually reserved for. &nbsp; </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black 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. &nbsp; Management monitors the payments for these large balances closely and very often requires payment of existing invoices before shipping new sales orders.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>INVENTORIES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:10pt; BACKGROUND:white" face="Times New Roman" color=black 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 production facilities. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Inventories approximate the following at May 31:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=66% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=6% style="BORDER-BOTTOM:#000000 1px solid"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></p></td> <td width=10% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=9% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=9% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=66% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Raw materials</font></p></td> <td bordercolor=#d00600 style=BACKGROUND-COLOR:#80ffff valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=10% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">787,000</font></p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">896,000</font></p></td></tr> <tr> <td width=66% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Work in progress</font></p></td> <td bordercolor=#d00600> <p style="MARGIN:0in 0in 0pt" /></td> <td width=10% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">555,000</font></p></td> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">554,000</font></p></td></tr> <tr> <td width=66% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Finished products </font></p></td> <td width=6% style="BORDER-BOTTOM:#000000 1px solid; BACKGROUND-COLOR:#80ffff" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=10% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">229,000</font></p></td> <td width=9% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">371,000</font></p></td></tr> <tr> <td width=66% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total </font></p></td> <td width=6% style="BORDER-BOTTOM:#000000 3px double"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=10% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>1,571,000</font></p></td> <td width=9% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=9% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,821,000</font></p></td></tr></table><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></div></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Reserves for inventory obsolescence are recorded as necessary to reduce obsolete inventory to estimated net realizable value or to specifically reserve for obsolete inventory that the Company intends to dispose of.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter27> <div> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt lang=EN-US>FS-8</font></p> <p style="MARGIN:0in 0in 0pt" align=center>&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_28> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader28> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PROPERTY AND EQUIPMENT</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black 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 are removed from the accounts, and gains or losses from retirements and dispositions are credited or charged to income.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black 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 $187,325 and $147,297 for the years ended May 31, 2013 and 2012, respectively. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>INTANGIBLE ASSETS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Intangible assets include trademarks, product rights, technology rights and patents, and are accounted for based on Accounting Standards Codification (&#147;ASC&#148;), ASC 350 &#147;</font><i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Intangibles &#150; Goodwill and Other</font></i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&#148; (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. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Intangible assets are being amortized using the straight-line method over the useful life, not to exceed 18 years for marketing and distribution rights and purchased technology use rights, and 17 years for patents. Amortization amounted to $29,383 and $32,827 for the years ended May 31, 2013 and 2012, respectively. Intangible assets with indefinite lives such as perpetual licenses are not amortized but rather tested for impairment at least annually.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company assesses the recoverability of these intangible assets by determining whether the amortization of the asset's balance over its remaining life can be recovered through projected undiscounted future cash flows. <font size=3><font style=FONT-SIZE:10pt>In July 2012, the FASB issued another update to ASC 350 <i>Intangibles &#150; Goodwill and Other: Testing Indefinite-Lived Intangible Assets for Impairment</i>. This update simplifies the guidance for testing impairment of indefinite-lived intangible assets other than goodwill. During fiscal 2013, the Company adopted the updated guidance in ASC 350 and used the qualitative assessment to determine whether there were any impairment. This analysis indicated that no impairment adjustment was required as of May 31, 2013.</font></font></p></font> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>INVESTMENTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>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&#146;s industry), a write-down to estimated fair value is recorded. 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&#146;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> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>STOCK-BASED COMPENSATION</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company follows the guidance of the accounting provisions of ASC 718 &#147;</font><i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Share-based Compensation</font></i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&#148; (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. Expected volatilities are based on weighted averages of the historical volatility of the Company&#146;s stock 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 &#147;simplified method&#148; 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> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font size=2>FS-9</font></p><a name=_aciFooter28> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_29> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader29> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In applying the Black-Scholes options-pricing model, assumptions are as follows: &nbsp;</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=53% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=21% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=20% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=53% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=21% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=20% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=53% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt; TEXT-INDENT:3pt"><font style=FONT-SIZE:10pt face="Times New Roman">Dividend yield</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=21% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0%</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=20% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;0%</font></p></td></tr> <tr> <td width=53% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt; TEXT-INDENT:3pt"><font style=FONT-SIZE:10pt face="Times New Roman">Expected volatility</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=21% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">70.59-70.70%</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=20% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">77.76-84.97%</font></p></td></tr> <tr> <td width=53% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt 0pt; TEXT-INDENT:3pt"><font style=FONT-SIZE:10pt face="Times New Roman">Risk free interest rate</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=21% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.51-0.53%</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=20% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.63-0.76%</font></p></td></tr> <tr> <td width=53% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="MARGIN:0in 0in 0pt; TEXT-INDENT:3pt"><font style=FONT-SIZE:10pt face="Times New Roman">Expected life</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=21% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">3.50 years</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=20% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">3.25-3.75 years</font></p></td></tr></table></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>REVENUE RECOGNITION</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black 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. As of May 31, 2013 and 2012, the allowance for returns is $0.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SHIPPING AND HANDLING FEES AND COSTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Shipping and handling fees billed to customers are required to be classified as net sales, and shipping and handling costs are required to be classified as either cost of sales or disclosed in the notes to the financial statements. 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="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>RESEARCH AND DEVELOPMENT</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Research and development costs are expensed as incurred. The Company expensed $459,086 and $347,128 of research and development expenses during the years ended May 31, 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>INCOME TAXES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company accounts for income taxes in accordance with ASC 740, &#147;</font><i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Income Taxes</font></i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&#148; (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, the Company 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 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company accounts for its uncertain tax provisions by using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not, based solely on the technical merits, that the position will be sustained in an audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the appropriate amount of the benefit to recognize. The amount of benefit to recognize is measured as the maximum amount which is more likely than not to be realized. The tax position is derecognized when it is no longer more likely than not capable of being sustained. On subsequent recognition and measurement the maximum amount which is more likely than not to be recognized at each reporting date will represent the Company&#146;s best estimate, given the information available at the reporting date, although the outcome of the tax position is not absolute or final. Upon adopting the revisions in ASC 740, the Company elected to follow an accounting policy to classify accrued interest related to liabilities for income taxes within the &#147;Interest expense&#148; line and penalties related to liabilities for income taxes within the &#147;Other expense&#148; line of the consolidated statements of operations. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ADVERTISING COSTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company reports the cost of all advertising as expense in the period in which those costs are incurred. Advertising costs were approximately $6,000 and $8,000 for the years ended May 31, 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter29> <div> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt lang=EN-US>FS-10</font></p> <p style="MARGIN:0in 0in 0pt" align=center>&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_30> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader30> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>FOREIGN CURRENCY TRANSLATION</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The subsidiary located in Germany operates 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> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>DEFERRED RENT</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="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><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US> &nbsp;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>NET INCOME PER SHARE</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Basic earnings per share is computed as net income divided by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur from common shares issuable through stock options, warrants and other convertible securities using the treasury stock method. The total amount of anti-dilutive options not included in the earnings per share calculation for the years ended May 31, 2013 and 2012 was 0 and 195,000, respectively. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The following table illustrates the reconciliation of the numerators and denominators of the basic and diluted earnings per share computations:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=63% colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">For the Years Ended May 31</font></p></td> <td width=3% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=15% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=15% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=60% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=63% colspan=2 style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Numerator for basic and diluted net income per common share</font></p></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=15% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">536,957</font></p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=15% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">548,435</font></p></td></tr> <tr> <td width=63% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=60% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=63% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Denominator for basic net income per common share</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,024,418</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">6,887,929</font></p></td></tr> <tr> <td width=63% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Effect of dilutive securities:</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=60% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options </font></p></td> <td width=3% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=15% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">426,695&nbsp;</font></p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=15% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">219,830</font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=60% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=63% colspan=2 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Denominator for diluted net income per common share &nbsp;&nbsp;</font></p></td> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=15% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,451,113</font></p></td> <td width=4% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=15% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,107,759</font></p></td></tr> <tr style=HEIGHT:16.65pt> <td width=63% colspan=2 style="HEIGHT:16.65pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=3% style="HEIGHT:16.65pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="HEIGHT:16.65pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="HEIGHT:16.65pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="HEIGHT:16.65pt; BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=63% colspan=2 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Basic net income per common share &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></td> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=15% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.08</font></p></td> <td width=4% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=15% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.08</font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=60% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=63% colspan=2 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Diluted net income per common share &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></td> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=15% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.07</font></p></td> <td width=4% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=15% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">0.08</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SEGMENT REPORTING</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ASC 280, &#147;</font><i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Segment Reporting</font></i><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&#148; (ASC 280), establishes standards for reporting, by public business enterprises, information about operating segments, products and services, geographic areas, and major customers. The Company&#146;s operations are analyzed by management and its chief operating decision maker as being part of a single industry segment: the design, development, marketing and sales of diagnostic kits.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>REPORTING COMPREHENSIVE INCOME (LOSS)</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Comprehensive income (loss) represents net income (loss) and any revenues, expenses, gains and losses that, under GAAP, are excluded from net income (loss) and recognized directly as a component of shareholders&#146; equity. Accumulated other comprehensive income (loss) consists solely of foreign currency translation adjustments. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font size=2>FS-11</font></p><a name=_aciFooter30> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_31> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader31> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>RECENT ACCOUNTING PRONOUNCEMENTS</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>In February 2013, the Financial Accounting Standards Board ("FASB")&nbsp;issued Accounting Standards Update ("ASU")&nbsp;No. 2013-02: Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (&#147;ASU 2013-02&#148;) which adds new disclosure requirements for items reclassified out of accumulated other comprehensive income. ASU 2013-02 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2012, which corresponds to the Company&#146;s first quarter of fiscal 2014. Early adoption is permitted. The adoption of ASU 2013-02 is not expected to have a material impact on the Company&#146;s consolidated financial statements.</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 18.7pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date (&#147;ASU 2013-04&#148;). The amendments in ASU 2013-04 provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The amendments in this standard are effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013, which corresponds to the Company&#146;s first quarter of fiscal 2015. The Company is evaluating when to adopt ASU 2013-04, and the effect the adoption will have on its financial statements.</font></p> <p style="MARGIN:0in 0in 0pt; TEXT-INDENT:18.7pt"><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>&nbsp;&nbsp;</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" lang=EN-US>In March 2013, the FASB issued ASU 2013-05, Foreign Currency Matters (Topic 830): Parent&#146;s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force) (&#147;ASU 2013-05&#148;). ASU 2013-05 clarifies that when a parent reporting entity ceases to have a controlling financial interest in a subsidiary or group of assets that is a business within a foreign entity, the parent is required to apply the guidance in ASC 830-30 to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. ASU 2013-05 is effective prospectively for fiscal years and interim reporting periods within those years beginning after December 15, 2013 which corresponds to the Company&#146;s first quarter of fiscal 2015. Early adoption is permitted; however, if an entity elects to early adopt ASU 2013-05, it should be applied as of the beginning of the entity&#146;s fiscal year of adoption. Prior periods should not be adjusted. The Company is evaluating when to adopt ASU 2013-05, and the effect the adoption will have on its financial statements.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Other recent ASU's issued by the FASB and guidance issued by the Securities and Exchange Commission did not, or are not believed by management to, have a material effect on the Company&#146;s present or future consolidated financial statements.</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>3. &nbsp;&nbsp;&nbsp;INTANGIBLE ASSETS, net</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Intangible assets, net of accumulated amortization, consist of the following at May 31:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=63% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=7% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=12% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=7% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=11% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=63% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=7% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=12% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=7% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=63% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Patents and licenses</font></p></td> <td width=7% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=12% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">245,174&nbsp; </font></p></td> <td width=7% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=11% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">245,174&nbsp; </font></p></td></tr> <tr> <td width=63% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Less accumulated amortization</font></p></td> <td width=7% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=12% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(79,974) </font></p></td> <td width=7% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=11% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(50,591)</font></p></td></tr> <tr> <td width=63% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=7% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=12% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">165,200&nbsp; </font></p></td> <td width=7% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=11% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">194,583&nbsp; </font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter31> <div> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt lang=EN-US>FS-12</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_32> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader32> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Expected amortization of intangible assets for the years ending May 31:</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2014</font></p></td> <td bordercolor=#a00000> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman" color=#000000>&nbsp;$&nbsp;23,099</font></p></td></tr> <tr> <td width=100% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2015</font></p></td> <td bordercolor=#a00000> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" bgcolor=#80ffff align=right> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman" color=#000000>23,958</font></p></td></tr> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2016</font></p></td> <td bordercolor=#a00000> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman" color=#000000>23,958</font></p></td></tr> <tr> <td width=100% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2017</font></p></td> <td bordercolor=#a00000> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" bgcolor=#80ffff align=right> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman" color=#000000>23,958</font></p></td></tr> <tr> <td width=100% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2018</font></p></td> <td bordercolor=#a00000> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman" color=#000000>18,110</font></p></td></tr> <tr> <td width=100% style="BACKGROUND:#80ffff; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Thereafter</font></p></td> <td bordercolor=#a00000> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="BORDER-BOTTOM:#000000 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" bgcolor=#80ffff align=right> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman" color=#000000>49,417</font></p></td></tr> <tr> <td width=100% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total</font></p></td> <td bordercolor=#a00000> <p style="MARGIN:0in 0in 0pt" align=right /></td> <td style="BORDER-BOTTOM:#000000 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=right valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman" color=#000000>$162,500</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>4.&nbsp;&nbsp;&nbsp; ACCOUNTS PAYABLE AND ACCRUED EXPENSES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company&#146;s accounts payable and accrued expense balances consist of the following at May 31:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=55% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=17% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p></td> <td width=10% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=55% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accounts payable</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=10% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">282,138</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">187,618</font></p></td></tr> <tr> <td width=55% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accrued expenses</font></p></td> <td width=17% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=10% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">40,036 </font></p></td></tr> <tr> <td width=55% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Deferred rent</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=10% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">69,779 </font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">74,855</font></p></td></tr> <tr> <td width=55% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Income taxes payable</font></p></td> <td width=17% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=10% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=9% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">59,938</font></p></td></tr> <tr> <td width=55% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=17% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=10% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">351,917</font></p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=9% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">362,447</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>5. &nbsp;&nbsp;&nbsp;SHAREHOLDERS' EQUITY</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>STOCK OPTION AND RESTRICTED STOCK PLANS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In August 1999, the Company adopted a stock option and restricted stock plan (the "1999 Plan") which provides that non-qualified options and incentive stock options and restricted stock covering an aggregate of 1,000,000 of the Company's unissued common stock may be granted to affiliates, employees or consultants of the Company. As of January 1, of each calendar year, commencing January 1, 2000, this amount is subject to automatic annual increases equal to the lesser of 1.5% of the total number of outstanding common shares, assuming conversion of convertible securities, or 500,000. The 1999 plan expired in November 2009. Options granted under the 1999 Plan were granted at prices not less than 80% of the then fair market value of the common stock and expired not more than 10 years after the date of grant.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In August 2010, the Company adopted a stock option and restricted stock plan (the "2010 Plan") which provides that non-qualified options and incentive stock options and restricted stock covering an aggregate of 850,000 of the Company's unissued common stock may be granted to affiliates, employees or consultants of the Company. This plan was approved by shareholders in December 2010. &nbsp;The 2010 Plan expires in December 2020. Options granted under the 2010 Plan will be granted at prices not less than 80% of the then fair market value of the common stock and will expire not more than 10 years after the date of grant.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font size=2>FS-13</font></p><a name=_aciFooter32> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_33> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader33> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Activity as to stock options outstanding are as follows: </font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=50% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt 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;</font></p></td> <td width=17% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">NUMBER OF STOCK OPTIONS </font></p></td> <td width=17% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">PRICE RANGE PER SHARE</font></p></td> <td width=16% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">WEIGHTED AVERAGE EXERCISE PRICE</font></p></td></tr> <tr> <td width=50% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options outstanding at May 31, 2011</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,000,250&nbsp;</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.30 - $1.30</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.57</font></p></td></tr> <tr> <td width=50% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options granted</font></p></td> <td width=17% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">412,500&nbsp; </font></p></td> <td width=17% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.43 - $0.73</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.44</font></p></td></tr> <tr> <td width=50% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options exercised</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(84,000)</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.38 - $0.73</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.59</font></p></td></tr> <tr> <td width=50% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options canceled or expired</font></p></td> <td width=17% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(324,250)</font></p></td> <td width=17% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.38 - $1.30</font></p></td> <td width=16% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.71</font></p></td></tr> <tr> <td width=50% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options outstanding at May 31, 2012</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,004,500&nbsp; </font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.30 - $0.75</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.46</font></p></td></tr> <tr> <td width=50% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options granted</font></p></td> <td width=17% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">30,000&nbsp;</font></p></td> <td width=17% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.65 - $0.68 </font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.67</font></p></td></tr> <tr> <td width=50% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options exercised</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(122,375)</font></p></td> <td width=17% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.30 - $0.73</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.42</font></p></td></tr> <tr> <td width=50% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options canceled or expired</font></p></td> <td width=17% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(65,625)</font></p></td> <td width=17% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.38 - $0.73</font></p></td> <td width=16% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.52</font></p></td></tr> <tr> <td width=50% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Options outstanding at May 31, 2013</font></p></td> <td width=17% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">846,500&nbsp; </font></p></td> <td width=17% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.38 - $0.75</font></p></td> <td width=16% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$0.47</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The weighted average fair value of options granted during 2013 and 2012 was $0.67 and $0.44, respectively. The aggregate intrinsic value of options exercised during 2013 and 2012 was approximately $70,300 and $8,800, respectively. The aggregate intrinsic value of options outstanding at May 31, 2013 and 2012 was approximately $353,000 and $232,000, respectively. The aggregate intrinsic value of options vested and exercisable at May 31, 2013 and 2012 was approximately $162,000 and $79,000, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font size=2 style=FONT-SIZE:10pt>Activity as to non-vested stock options are as follows:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"> <table width=60% bordercolor=transparent style="BORDER-COLLAPSE:collapse; WIDTH:60%" cellpadding=0 cellspacing=0 align=center> <tr height=20 style=HEIGHT:15pt> <td width=434 height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; WIDTH:326pt" valign=bottom> <td width=47 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; WIDTH:35pt" valign=bottom> <td width=138 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; WIDTH:104pt" valign=bottom> <td width=36 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; WIDTH:27pt" valign=bottom> <td width=13 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; WIDTH:10pt" valign=bottom> <td width=138 style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; WIDTH:104pt" valign=bottom> <p align=center><font size=2>STOCK</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center><font size=2>OPTIONS</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center><font size=2>WEIGHTED</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center><font size=2>&nbsp;AVERAGE</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center><font size=2>NUMBER OF</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center><font size=2>GRANT DATE</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center><font size=2>&nbsp;SHARES</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center><font size=2>FAIR VALUE</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom><font size=2>Nonvested shares at May 31,2012</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom><font size=2>&nbsp;</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>602,250&nbsp; </font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>$</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>0.42</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom><font size=2>&nbsp; Granted</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=right><font size=2>30,000&nbsp; </font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=right>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=right><font size=2>$</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=right><font size=2>0.67</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom><font size=2>&nbsp; Vested/Issued</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom><font size=2>&nbsp;</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>(166,375)</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>$</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>0.42</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom><font size=2>&nbsp; Forfeited</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=right><font size=2>(57,625)</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <p align=right>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=right><font size=2>$</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=right><font size=2>0.53</font></p></td></tr> <tr height=21 style=HEIGHT:15.75pt> <td height=21 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom><font size=2>Nonvested shares at May 31,2013</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom><font size=2>&nbsp;</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 2pt double; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>408,250&nbsp;</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right>&nbsp;</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 2pt double; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>$</font></p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 2pt double; BORDER-LEFT:0px; BACKGROUND-COLOR:#80ffff" valign=bottom> <p align=right><font size=2>0.42</font></p></td></tr> <tr height=21 style=HEIGHT:15.75pt> <td height=21 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" valign=bottom /></tr></table></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>At May 31, 2013, total compensation cost related to non-vested stock option awards not yet recognized totaled $22,034. The weighted-average period over which this amount is expected to be recognized is 2.31 years. The weighted average remaining contractual term of options that were exercisable at May 31, 2013 was 3.25 years.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The following summarizes information about all of the Company's stock options outstanding at May 31, 2013. These options are comprised of those granted under the 1999 and 2010 plans.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=22% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=15% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">RANGE OF EXERCISE PRICES</font></p></td> <td width=16% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">NUMBER OUTSTANDING 5/31/2013</font></p></td> <td width=22% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE IN YEARS</font></p></td> <td width=15% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">WEIGHTED AVERAGE EXERCISE PRICE</font></p></td> <td width=16% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">NUMBER EXERCISABLE AT MAY 31, 2013</font></p></td> <td width=16% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">WEIGHTED AVERAGE EXERCISE PRICE</font></p></td></tr> <tr> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">$0.30 - $0.50</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">651,500</font></p></td> <td width=22% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">3.14</font></p></td> <td width=15% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">$0.42</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">253,250</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">$0.42</font></p></td></tr> <tr> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">$0.51 - $0.75</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">195,000</font></p></td> <td width=22% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">3.59</font></p></td> <td width=15% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">$0.66</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">185,000</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">$0.66</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>STOCK ACTIVITY</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In January 2012, the Board of Directors granted stock options for 402,500 options to officers, directors and employees of the Company.&nbsp; Options for directors who are not also officers vested one quarter immediately and then will vest one quarter per year thereafter.&nbsp; The options for employees and officers vest one quarter after one year and then will vest one quarter per year thereafter.&nbsp; The options are at the exercise price of $0.43 and expire in five years.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In April 2012, the Board of Directors granted stock options for 10,000 shares to an employee.&nbsp; The option vested one quarter immediately and then will vest one quarter per year thereafter.&nbsp; The option is at the exercise price of $0.73 and expires in five years.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font size=2>During the fiscal year ended May 31, 2012, options to purchase 84,000 shares of common stock were exercised at prices ranging from $0.38 to $0.73 per share.&nbsp; Total proceeds to the Company were $47,790.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In October 2012, the Board of Directors granted stock options for 30,000 options to employees of the Company. The options vests one quarter after one year and then will vest one quarter per year thereafter. &nbsp;The options are at the exercise price of $0.65 and $0.68 per share and expire in five years. &nbsp;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter33> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font style="FONT-SIZE:10pt; FONT-FAMILY:times new roman">FS-14</font></p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_34> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader34> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>During the fiscal year ended May 31, 2013, options to purchase 122,375 shares of common stock were exercised at prices ranging from $0.30 to $0.73.&nbsp; Total proceeds to the Company were $51,514.</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>During the fiscal year ended May 31, 2013, the Company sold 200,000 shares of its common stock at a price of $1.25 per share to an investor for proceeds of $250,000.&nbsp; This investor has agreed to purchase an additional 200,000 shares of common stock at $1.25 per share at a later date.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>6. &nbsp;&nbsp;&nbsp;INCOME TAXES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Income tax (benefit) expense from continuing operations for the years ended May 31, 2013 and 2012 consists of the following current provisions:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=79% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=2% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=2% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p></td> <td width=8% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=79% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Current:</font></p></td> <td width=2% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=2% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=79% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;U.S.Federal</font></p></td> <td width=2% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td width=2% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td></tr> <tr> <td width=79% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font roman? new style=FONT-SIZE:10pt>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;State and local</font></p></td> <td width=2% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(21,493)</font></p></td> <td width=2% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">63,414</font></p></td></tr> <tr> <td width=79% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style=FONT-SIZE:10pt>&nbsp; Total current</font></p></td> <td width=2% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(21,493)</font></p></td> <td width=2% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=8% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">63,414</font></p></td></tr> <tr> <td width=79% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Deferred:</font></p></td> <td width=2% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=2% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=79% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;U.S. Federal&nbsp;</font></p></td> <td width=2% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(521)</font></p></td> <td width=2% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td></tr> <tr> <td width=79% style="BACKGROUND:#80ffff; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;State and local</font></p></td> <td width=2% style="BACKGROUND:#80ffff; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">9,521&nbsp; </font></p></td> <td width=2% style="BACKGROUND:#80ffff; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,600</font></p></td></tr> <tr> <td width=79% style="BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style=FONT-SIZE:10pt>Total deferred</font></p></td> <td width=2% style="BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=9% style="BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">9,000&nbsp; </font></p></td> <td width=2% style="BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=8% style="BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">1,600</font></p></td></tr> <tr> <td width=79% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style=FONT-SIZE:10pt>Income tax (benefit) expense</font></p></td> <td width=2% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=9% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(12,493)</font></p></td> <td width=2% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=8% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">65,014</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Income tax (benefit) expense from continuing operations differs from the amounts computed by applying the U.S. Federal income tax rate of 35 percent to pretax income as a result of the following:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=72% colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Years ended May 31,</font></p></td> <td width=3% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=11% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=3% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=11% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=72% colspan=2 style="BORDER-TOP:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Computed "expected" tax expense (benefit) </font></p></td> <td width=3% style="BORDER-TOP:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=11% style="BORDER-TOP:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">184,000&nbsp; </font></p></td> <td width=3% style="BORDER-TOP:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=11% style="BORDER-TOP:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">215,000&nbsp; </font></p></td></tr> <tr> <td width=72% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Increase (reduction) in income taxes resulting from:</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=2% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=70% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">True up of carry forwards and other items</font></p></td> <td width=3% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p align=right>-</p></td> <td width=3% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">30,000&nbsp; </font></p></td></tr> <tr> <td width=2% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=70% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Change in valuation allowance</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(205,000)</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(219,000)</font></p></td></tr> <tr> <td width=2% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=70% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">State income taxes, net of federal benefit</font></p></td> <td width=3% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">15,000&nbsp; </font></p></td> <td width=3% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:white; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">36,000&nbsp; </font></p></td></tr> <tr> <td width=2% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=70% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Research and development tax credits</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(14,000)</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(4,000)</font></p></td></tr> <tr> <td width=2% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=70% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Permanent tax differences and other</font></p></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,507&nbsp; </font></p></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=11% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">7,014&nbsp; </font></p></td></tr> <tr> <td width=2% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=70% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;&nbsp;&nbsp; <font size=2>Income tax (benefit) expense</font></p></td> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=11% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(12,493)</font></p></td> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=11% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">65,014&nbsp; </font></p></td></tr></table></div> <p style="MARGIN:0in 0pt 0pt 0in"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><a name=_aciFooter34> <div> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt lang=EN-US>FS-15</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_35> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader35> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The tax effect of significant temporary differences&nbsp;is presented below:</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table width=60% bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=59% colspan=3 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Years ended May 31,</font></p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=59% colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Deferred tax assets:</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=56% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accounts receivable, principally due to allowance for</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=53% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">doubtful accounts and sales returns</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">47,000&nbsp; </font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">46,000&nbsp; </font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=56% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Inventory valuation</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">32,000&nbsp; </font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">30,000&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=56% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Compensated absences and deferred payroll</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">37,000&nbsp; </font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">70,000&nbsp; </font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=56% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net operating loss carryforwards</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">94,000&nbsp; </font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">327,000&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=56% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Tax credit carryforwards</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">117,000&nbsp; </font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">83,000&nbsp; </font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=56% colspan=2 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Deferred rent expense</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">28,000&nbsp; </font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">31,000&nbsp; </font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=56% colspan=2 style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Other</font></p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">42,000&nbsp; </font></p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">77,000&nbsp; </font></p></td></tr> <tr> <td width=59% colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total deferred tax assets</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">397,000&nbsp; </font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">664,000&nbsp; </font></p></td></tr> <tr> <td width=59% colspan=3 style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Less valuation allowance</font></p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">--</font></p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(280,000)</font></p></td></tr> <tr> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=53% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">397,000&nbsp; </font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">384,000&nbsp; </font></p></td></tr> <tr> <td width=59% colspan=3 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Deferred tax liabilities:</font></p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=3% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=56% colspan=2 style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Accumulated depreciation of property and equipment</font></p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=16% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(168,000)</font></p></td> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">(146,000)</font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=53% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=59% colspan=3 style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net deferred tax asset</font></p></td> <td width=4% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=16% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">229,000&nbsp; </font></p></td> <td width=4% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">238,000&nbsp;</font></p></td></tr> <tr> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=53% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=59% colspan=3 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Deferred tax assets, current portion</font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=16% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">144,000&nbsp; </font></p></td> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">177,000&nbsp; </font></p></td></tr> <tr> <td width=59% colspan=3 style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Deferred tax assets, long-term portion</font></p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=16% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">85,000&nbsp; </font></p></td> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">61,000&nbsp; </font></p></td></tr> <tr> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=53% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=4% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=16% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">229,000&nbsp; </font></p></td> <td width=4% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=18% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">238,000&nbsp;</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company has provided a valuation allowance of $0 and $280,000 as of May 31, 2013 and 2012, respectively. &nbsp; After analyzing the Company&#146;s tax position, operational history and profitability for the past 3 years, management has chosen to remove all of the remaining allowance for the uncertainty of its future income, as the determination that it was more likely that the deferred tax asset would be realized in the future. The net change in the valuation allowance for the years ended May 31, 2013 and 2012 was a decrease of $280,000 and $231,000, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>At May 31, 2013 and 2012, the Company has federal income tax net operating loss carryforwards of approximately $480,000 and $848,000 respectively. Of the reported net operating loss carryforwards, approximately $211,000 are related to windfall tax benefits from the exercise of the Company&#146;s stock options by certain employees. Pursuant to ASC 718, the federal benefit of approximately $74,000 associated with this portion of the net operating loss will be credited to additional paid-in capital when the tax benefits are actually realized. The federal net operating loss carryforwards begin to expire in 2021. At May 31, 2013 and 2012, the Company has California state income tax net operating loss carryforwards of approximately $0 and $527,000, respectively.</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp; </font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>At May 31, 2013, the Company has federal research and development tax credit carryforward of approximately $109,000. &nbsp;The federal credits begin to expire in 2027. &nbsp;The Company also had similar credit carry forwards for state purposes of $8,000 at May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Pursuant to Internal Revenue Code Sections 382 and 383, annual use of the Company's net operating loss ("NOL") and credit carryforwards may be limited by statute because of a cumulative change in ownership of more than 50%. Pursuant to Sections 382 and 383 of the Code, the annual use of the Company's NOLs would be limited if there is a cumulative change of ownership (as that term is defined in Section 382(g) of the Code) of greater than 50% in a three year period. Based on management's analysis the Company does not believe that a cumulative change in ownership of greater than 50% has taken place.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>For the fiscal year ended May 31, 2013 and 2012, the Company did an analysis of its ASC 740 position and has not identified any uncertain tax positions as defined under ASC 740. Should such position be identified in the future and should the Company owe interest and penalties as a result of this, these would be recognized as interest expense and other expense, respectively, in the financial statements. The Company is no longer subject to any significant U.S. federal tax examinations by tax authorities for years before fiscal year 2009.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font size=2>FS-16</font></p><a name=_aciFooter35> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_36> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader36> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>7. &nbsp;&nbsp;&nbsp;BUSINESS SEGMENTS</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company operates as one segment. Geographic information regarding net sales is approximately as follows: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=4% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=72% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2013</font></p></td> <td width=3% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p></td> <td width=8% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt face="Times New Roman">2012</font></p></td></tr> <tr> <td width=76% colspan=2 style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Net sales:</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=72% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Europe</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,840,000</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>$</font></p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,533,000</font></p></td></tr> <tr> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=72% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">United States &nbsp;</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>822,000</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>1,074,000</font></p></td></tr> <tr> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=72% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Asia</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,770,000</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,420,000</font></p></td></tr> <tr> <td width=4% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=72% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">South America</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>7,000</font></p></td> <td width=3% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>2,000</font></p></td></tr> <tr> <td width=4% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=72% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Middle East</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=9% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>31,000</font></p></td> <td width=3% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=8% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>22,000</font></p></td></tr> <tr> <td width=4% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;&nbsp;</font></p></td> <td width=72% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Other foreign</font></p></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=9% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>3,000</font></p></td> <td width=3% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right>&nbsp;</p></td> <td width=8% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>30,000</font></p></td></tr> <tr> <td width=4% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=72% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total net sales</font></p></td> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=9% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>6,473,000</font></p></td> <td width=3% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>$</font></p></td> <td width=8% style="BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" align=center> <p style="MARGIN:0in 0in 0pt" align=right><font roman? new style=FONT-SIZE:10pt>6,081,000</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>8. &nbsp;&nbsp;&nbsp;COMMITMENTS AND CONTINGENCIES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>OPERATING LEASES</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black 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. &nbsp;The initial base rent was set at $18,490 per month increasing to $22,080 through August 31, 2016, with a security deposit of $22,080. &nbsp;The following is a schedule of rent payments due under the terms of the lease:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <div align=center> <table bordercolor=transparent style=WIDTH:60% cellpadding=0 cellspacing=0> <tr> <td width=65% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Years Ending May 31,</font></p></td> <td width=18% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=5% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=65% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2014</font></p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">&nbsp;$</font></p></td> <td width=11% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">247,902</font></p></td></tr> <tr> <td width=65% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2015</font></p></td> <td width=18% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=5% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">255,363</font></p></td></tr> <tr> <td width=65% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2016</font></p></td> <td width=18% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=5% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BACKGROUND:#80ffff; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">263,031</font></p></td></tr> <tr> <td width=65% style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">2017</font></p></td> <td width=18% style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=5% style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=11% style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style="TEXT-ALIGN:right; MARGIN-LEFT:0in; MARGIN-RIGHT:0in" align=right><font style=FONT-SIZE:10pt face="Times New Roman">66,240</font></p></td></tr> <tr> <td width=65% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman">Total</font></p></td> <td width=18% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td> <td width=5% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">$</font></p></td> <td width=11% style="BACKGROUND:#80ffff; BORDER-BOTTOM:black 2.25pt double; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style="TEXT-ALIGN:right; MARGIN:0in 0in 0pt" align=right><font style=FONT-SIZE:10pt face="Times New Roman">832,536</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>According to the terms of the lease, the Company is also responsible for routine repairs of the building and for certain increases in property tax. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Total gross rent expense in the U.S. for fiscal 2013 and 2012 was $234,960 and $235,984, respectively. &nbsp;Net rent expense in the U.S. for fiscal 2013 and 2012 was $210,935 and $202,984, respectively.&nbsp; The Company received $24,025 and $33,000 in fiscal 2013 and 2012, respectively, in income from a temporary sublease, which offset total rent expense. Rent expense for the Mexico facility for fiscal 2013 and 2012 was $33,744 and $36,302, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company also has various insignificant leases for office equipment.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>RETIREMENT SAVINGS PLAN</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Effective September 1, 1986, the Company established a 401(k) plan for the benefit of its employees. The plan permits eligible employees to contribute to the plan up to the maximum percentage of total annual compensation allowable under the limits of Internal Revenue Code Sections 415, 401(k) and 404. The Company, at the discretion of its Board of Directors, may make contributions to the plan in amounts determined by the Board each year. No contributions by the Company have been made since the plan's inception.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p><a name=_aciFooter36> <div> <p style="MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:10pt lang=EN-US>FS-17</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_37> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader37> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>LITIGATION</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company is, from time to time, involved in legal proceedings, claims and litigation arising in the ordinary course of business. While the amounts claimed may be substantial, the ultimate liability cannot presently be determined because of considerable uncertainties that exist. Therefore, it is possible the outcome of such legal proceedings, claims and litigation could have a material effect on quarterly or annual operating results or cash flows when resolved in a future period. However, based on facts currently available, management believes such matters will not have a material adverse effect on the Company's consolidated financial position, results of operations or cash flows. There were no legal proceedings pending as of May 31, 2013.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CONTRACTS</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>On March 27, 2009, the Company signed an Asset Purchase Agreement with a European company for the purchase of certain technology related to the manufacture of certain medical diagnostic tests. &nbsp;Consideration for this purchase was a nominal deposit upon signing the agreement and a nominal transfer fee upon successful commencement of production of the products. &nbsp;A royalty shall be paid for five years beginning on the date of first sale of finished product derived from the purchased assets. Royalty payments of 10% of sales are due on these products for a period of five years. &nbsp;Royalty expense for this license was approximately $300 and $160 for the years ended May 31, 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In October 2009, the Company entered into a non-exclusive, worldwide, perpetual, irrevocable, and transferable cross-license agreement to acquire technology and intellectual property from and make available its technology and intellectual property related to enzyme-linked immunosorbent assay products to be marketed by the Company. Pursuant to the terms of the license agreement, the Company has paid $25,000 for the license for each of six products, with a similar amount to be paid for each of two additional products as they are transferred. The Company will be amortizing the costs for these licenses over a ten year period. As part of this agreement, the Company must pay royalties on future sales of these products between 4% and 8% and is eligible to receive royalties from certain of its products licensed in the same percentages. The Company accrues this royalty when it becomes payable. &nbsp;The Company had incurred approximately $15,000 and $16,500 in amortization of&nbsp;licensing fees during fiscal 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In May 2010, the Company acquired from an inventor the exclusive, perpetual license to a United States patent applicable to the measurement of thiopurine methyltransferase within patients prior to commencing treatment with thiopurine drugs. The product is currently being redeveloped by the Company. Pursuant to the terms of the license agreement, the Company was granted an exclusive, worldwide, perpetual license to manufacture, market, distribute and sell the products contemplated by the patents subject to the payment of $25,000 as reimbursement to the patent holder for legal and other costs associated with obtaining the patent, which was paid in June 2010. The Company is amortizing the initial cost of $25,000 for this license over a ten year period. &nbsp;As of May 31, 2013, the Company had amortized $7,500 of the license. As part of this agreement, the Company must pay royalties on future sales of these products between 4% and 8% through September 30, 2022. The agreement also has minimum escalating royalty payments which must be made for the Company to keep its exclusivity for the license. The Company accrues this royalty when it becomes payable. &nbsp;Royalty in the amounts of $24,000 and $10,294 was recorded for the years ended May 31, 2013 or 2012, respectively. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>On October 19, 2010, the Company signed an agreement with a university to acquire the rights to manufacture and market certain products using two patents owned by the university. &nbsp;The Company paid a license issue fee of $15,000 initially and will pay royalties on net sales quarterly. &nbsp;The Company has amortized all of the licensing fee as of May 31, 2013. &nbsp;&nbsp;Royalty expense for this license was approximately $7,000 and $8,000 for the years ended May 31, 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>The Company has two royalty agreements in which it has obtained rights to manufacture and market certain products for the life of the products. Royalty expense of approximately $26,000 and $30,000 is included in cost of sales for these agreements for the years ended May 31, 2013 and 2012, respectively. Beginning in fiscal 2011 the Company is only required to pay royalties for one of the products due to the fact that the company that was paid the royalties no longer provides materials to make that product, which was part of the original agreement. Sales of products manufactured under these agreements comprise approximately 2.9% and 3.4% of total sales for the years</font><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ended May 31, 2013 and 2012, respectively. The Company may license other products or technology in the future as it deems necessary for conducting business.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font size=2>FS-18</font></p><a name=_aciFooter37> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></div> <hr width=100% size=2 noshade align=center> <div style=PAGE-BREAK-BEFORE:always>&nbsp;</div>&nbsp; <a name=page_38> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader38> <div> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>9.&nbsp;&nbsp;&nbsp;&nbsp;DEBT</font></b></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>On February 13, 2009, the Company entered into a Small Business Banking Agreement with Union Bank for a one year business line&nbsp;of credit (the "Line") in the amount of $400,000. The interest rate for the line of credit was the prime rate in effect on the first day of the billing period, as published in the Wall Street Journal Prime West Coast Edition, plus a spread of 1.00%. Minimum monthly payments are the sum of (i) the amount of interest charge for the billing period, plus (ii) any amount past due, plus (iii) any fees, late charges and/or out-of-pocket expenses assessed. If the Line is not renewed as of the last day of the term of the Line, the entire unpaid balance of the Line, including unpaid fees and charges will be due and payable. The Company has granted the bank security interest in the assets of the Company as collateral. The Company has renewed this line each year. The Line expires February 24, 2014. The Company owed $0 and $43,000 on this Line as of May 31, 2013 and 2012, respectively.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>10.&nbsp;&nbsp; OTHER INCOME</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>During the year ended May 31, 2012, the Company experienced water damage from a burst pipe.&nbsp; Expenses of $33,522 were incurred as a result of this damage.&nbsp; Property and equipment amounting to $68,106 were purchased to replace damaged, fully depreciated equipment and fixtures.&nbsp; The Company&#146;s insurance company reimbursed the Company $101,628, which covered approximately all of its expenses plus cost of replacement property and equipment, resulting in a gain of approximately $102,000. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt" align=center><font size=2>FS-19</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <hr width=100% size=3> <p style="MARGIN:0in 0in 0pt"> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></a></body>
<!-- EDGAR Validation Code: D2EAE7CD -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>exhibit231.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<head><title>exhibit23_1</title> </head> <body bgcolor=#ffffff>&nbsp; <a name=page_1> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader1> <div> <p style="MARGIN:0in 0in 0pt" align=left><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EXHIBIT 23.1</font></p></div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CONSENT OF INDEPENDENT</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>REGISTERED PUBLIC ACCOUNTING FIRM</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Biomerica, Inc. and Subsidiaries</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Irvine, California</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>We hereby consent to the incorporation by reference in, the previously filed Registration Statements on Form S-8 (Nos. 333-33494 and 333-179443) of Biomerica, Inc. and Subsidiaries, of our report dated August 29, 2013, relating to the consolidated financial statements as of May 31, 2013 and 2012 and for the years ended May 31, 2013 and 2012, which appears in this Form 10-K. </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>/s/ PKF</font></u></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PKF</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Certified Public Accountants</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>A Professional Corporation</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>San Diego, CA</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>August 29, 2013</font></p></div></a></body>
<!-- EDGAR Validation Code: ED4FA0C2 -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>3
<FILENAME>exhibit311.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>
<HTML>
<head><title>exhibit31_1</title> </head> <body bgcolor=#ffffff>&nbsp; <a name=page_1 /> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader1 /> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EXHIBIT 31.1</font></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CERTIFICATION OF CHIEF EXECUTIVE OFFICER</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PURSUANT TO</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>18 U.S.C. SECTION 1350,</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>AS ADOPTED PURSUANT TO</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>I, Zackary S. Irani, certify that:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>1. I have reviewed this Annual Report on Form 10-K of Biomerica, Inc.;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects, the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiary, is made known to us by others within those entities, particularly during the period in which this report is being prepared; </font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of our internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or other persons performing the equivalent functions):</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>/s/ Zackary S. Irani</font></u></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Zackary S. Irani</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Chief Executive Officer</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Date: August 29, 2013</font></p></div></body>
<!-- EDGAR Validation Code: 84EE9FFF -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>4
<FILENAME>exhibit312.htm
<DESCRIPTION>EXHIBIT 31.2
<TEXT>
<HTML>
<head><title>exhibit31_2</title> </head> <body bgcolor=#ffffff>&nbsp; <a name=page_1> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader1> <div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EXHIBIT 31.2</font></p></div> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CERTIFICATION OF CHIEF FINANCIAL OFFICER</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PURSUANT TO</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>18 U.S.C. SECTION 1350,</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>AS ADOPTED PURSUANT TO</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>I, Janet Moore, certify that:</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>1. I have reviewed this Annual Report on Form 10-K of Biomerica, Inc.;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects, the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiary, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of our internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or other persons performing the equivalent functions):</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>/s/ Janet Moore</font></u></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Janet Moore</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Chief Financial Officer</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Date: August 29, 2013</font></p></div></a></body>
<!-- EDGAR Validation Code: 5C77E046 -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>5
<FILENAME>exhibit321.htm
<DESCRIPTION>EXHIBIT 32.1
<TEXT>
<HTML>
<head><title>exhibit32_1</title> </head> <body bgcolor=#ffffff>&nbsp; <a name=page_1> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader1> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EXHIBIT 32.1</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CERTIFICATION OF CHIEF FINANCIAL OFFICER</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PURSUANT TO</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>18 U.S.C. SECTION 1350</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>AS ADOPTED PURSUANT TO</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center>&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In connection with the Annual Report of Biomerica, Inc. (the "Company") on Form 10-K for the year ended May 31, 2013, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Janet Moore, Chief Financial Officer of the Company, certify, to the best of my knowledge, Pursuant to Exchange Act Rule 15d-14(b) and 18 U.S.C. Section 1350, as adopted Pursuant 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"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>i. &nbsp;&nbsp;&nbsp;The Report fully complies with the requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934, and</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ii. &nbsp;&nbsp;The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>/s/ Janet Moore</font></u></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Janet Moore</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Chief Financial Officer</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Date: August 29, 2013</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></a></body>
<!-- EDGAR Validation Code: E60B6409 -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>6
<FILENAME>exhibit322.htm
<DESCRIPTION>EXHIBIT 32.2
<TEXT>
<HTML>
<head><title>exhibit32_2</title> </head> <body bgcolor=#ffffff>&nbsp; <a name=page_1> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader1> <div> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>EXHIBIT 32.2</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>CERTIFICATION OF CHIEF EXECUTIVE OFFICER</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>PURSUANT TO</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>18 U.S.C. SECTION 1350,</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>AS ADOPTED PURSUANT TO</font></b></p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</font></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>In connection with the Annual Report of Biomerica, Inc. (the "Company") on Form 10-K for the year ended May 31, 2013, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Zackary Irani, Chief Executive Officer of the Company, certify, to the best of my knowledge, Pursuant to Exchange Act Rule 15d-14(b) and 18 U.S.C. Section 1350, as adopted Pursuant 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"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>i. &nbsp;&nbsp;&nbsp;The Report fully complies with the requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934, and</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>ii. &nbsp;&nbsp;The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><u><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>/s/ Zackary S. Irani</font></u></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Zackary S. Irani</font></p> <p style="MARGIN:0in 0in 0pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Chief Executive Officer</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 8.25pt"><font style=FONT-SIZE:10pt face="Times New Roman" color=black lang=EN-US>Date: August 29, 2013</font></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></div></a></body>
<!-- EDGAR Validation Code: DAAFABF9 -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>7
<FILENAME>bmra-20130531.xml
<DESCRIPTION>XBRL INSTANCE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Thu Aug 29 17:44:41 UTC 2013 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2013-01-31" xmlns:us-gaap="http://fasb.org/us-gaap/2013-01-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:us-types="http://fasb.org/us-types/2013-01-31" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:bmra="http://www.biomerica.com/20130531" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:compsci="http://compsciresources.com" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance">
  <link:schemaRef xlink:type="simple" xlink:href="bmra-20130531.xsd"/>
  <context id="c0_AsOf31May2013">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c1_AsOf31May2012">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c2_From1Jun2012To31May2013">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c3_From1Jun2011To31May2012">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c4_AsOf31May2011_CommonStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2011-05-31</instant>
    </period>
  </context>
  <context id="c5_AsOf31May2011_AdditionalPaidInCapitalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2011-05-31</instant>
    </period>
  </context>
  <context id="c6_AsOf31May2011_AccumulatedOtherComprehensiveIncomeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2011-05-31</instant>
    </period>
  </context>
  <context id="c7_AsOf31May2011_RetainedEarningsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2011-05-31</instant>
    </period>
  </context>
  <context id="c8_AsOf31May2011">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <instant>2011-05-31</instant>
    </period>
  </context>
  <context id="c9_From1Jun2011To31May2012_CommonStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c10_From1Jun2011To31May2012_AdditionalPaidInCapitalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c11_From1Jun2011To31May2012_AccumulatedOtherComprehensiveIncomeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c12_From1Jun2011To31May2012_RetainedEarningsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c13_AsOf31May2012_CommonStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c14_AsOf31May2012_AdditionalPaidInCapitalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c15_AsOf31May2012_AccumulatedOtherComprehensiveIncomeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c16_AsOf31May2012_RetainedEarningsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c17_From1Jun2012To31May2013_CommonStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c18_From1Jun2012To31May2013_AdditionalPaidInCapitalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c19_From1Jun2012To31May2013_AccumulatedOtherComprehensiveIncomeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c20_From1Jun2012To31May2013_RetainedEarningsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c21_AsOf31May2013_CommonStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c22_AsOf31May2013_AdditionalPaidInCapitalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c23_AsOf31May2013_AccumulatedOtherComprehensiveIncomeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c24_AsOf31May2013_RetainedEarningsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c25_AsOf29Aug2013">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <instant>2013-08-29</instant>
    </period>
  </context>
  <context id="c26_AsOf30Nov2012">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <instant>2012-11-30</instant>
    </period>
  </context>
  <context id="c27_From1Jun2012To31May2013_OneCustomerMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">bmra:OneCustomerMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c28_From1Jun2011To31May2012_OneCustomerMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">bmra:OneCustomerMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c29_From1Jun2012To31May2013_NewCustomerMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">bmra:NewCustomerMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c30_From1Jun2012To31May2013_AccountsReceivableMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c31_From1Jun2011To31May2012_AccountsReceivableMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c32_From1Jun2012To31May2013_SupplierConcentrationRiskMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:SupplierConcentrationRiskMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c33_From1Jun2011To31May2012_SupplierConcentrationRiskMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:SupplierConcentrationRiskMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c34_AsOf31May2013_MexicoMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">bmra:MexicoMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c35_AsOf31May2012_MexicoMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">bmra:MexicoMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c36_AsOf31May2013_DomesticCustomerMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">bmra:DomesticCustomerMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c37_From1Jun2012To31May2013_MinimumMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c38_From1Jun2012To31May2013_MaximumMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c39_From1Jun2012To31May2013_MarketingAndDistributionRightsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">bmra:MarketingAndDistributionRightsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c40_From1Jun2012To31May2013_PatentsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:PatentsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c41_From1Jun2011To31May2012_MinimumMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c42_From1Jun2011To31May2012_MaximumMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c43_AsOf31Aug1999_A1999PlanMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">bmra:A1999PlanMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>1999-08-31</instant>
    </period>
  </context>
  <context id="c44_AsOf31Jan2000_A1999PlanMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">bmra:A1999PlanMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2000-01-31</instant>
    </period>
  </context>
  <context id="c45_From1Aug1999To31Aug1999_A1999PlanMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">bmra:A1999PlanMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>1999-08-01</startDate>
      <endDate>1999-08-31</endDate>
    </period>
  </context>
  <context id="c46_AsOf31Aug2010_A2010PlanMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">bmra:A2010PlanMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2010-08-31</instant>
    </period>
  </context>
  <context id="c47_From1Aug2010To31Aug2010_A2010PlanMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">bmra:A2010PlanMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2010-08-01</startDate>
      <endDate>2010-08-31</endDate>
    </period>
  </context>
  <context id="c48_From1Jan2012To31Jan2012_OfficersDirectorsAndEmployeesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">bmra:OfficersDirectorsAndEmployeesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-01-01</startDate>
      <endDate>2012-01-31</endDate>
    </period>
  </context>
  <context id="c49_From1Jan2012To31Jan2012_EmployeeStockOptionMember_OfficersDirectorsAndEmployeesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">bmra:OfficersDirectorsAndEmployeesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-01-01</startDate>
      <endDate>2012-01-31</endDate>
    </period>
  </context>
  <context id="c50_From1Apr2012To30Apr2012">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <startDate>2012-04-01</startDate>
      <endDate>2012-04-30</endDate>
    </period>
  </context>
  <context id="c51_From1Apr2012To30Apr2012_EmployeeStockOptionMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-04-01</startDate>
      <endDate>2012-04-30</endDate>
    </period>
  </context>
  <context id="c52_From1Oct2012To31Oct2012_EmployeesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">bmra:EmployeesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-10-01</startDate>
      <endDate>2012-10-31</endDate>
    </period>
  </context>
  <context id="c53_From1Oct2012To31Oct2012_MinimumMember_EmployeesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">bmra:EmployeesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-10-01</startDate>
      <endDate>2012-10-31</endDate>
    </period>
  </context>
  <context id="c54_From1Oct2012To31Oct2012_MaximumMember_EmployeesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">bmra:EmployeesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-10-01</startDate>
      <endDate>2012-10-31</endDate>
    </period>
  </context>
  <context id="c55_AsOf31May2011_PriceRangePerShareAMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareAMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2011-05-31</instant>
    </period>
  </context>
  <context id="c56_From1Jun2011To31May2012_PriceRangePerShareBMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareBMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c57_From1Jun2011To31May2012_PriceRangePerShareCMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareCMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c58_From1Jun2011To31May2012_PriceRangePerShareDMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareDMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c59_AsOf31May2012_PriceRangePerShareEMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareEMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c60_From1Jun2012To31May2013_PriceRangePerShareFMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareFMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c61_From1Jun2012To31May2013_PriceRangePerShareGMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareGMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c62_From1Jun2012To31May2013_PriceRangePerShareHMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareHMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c63_AsOf31May2013_PriceRangePerShareIMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:PriceRangePerShareIMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c64_AsOf30May2012">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <instant>2012-05-30</instant>
    </period>
  </context>
  <context id="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c66_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c68_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">bmra:RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c69_AsOf31May2013_DomesticCountryMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:DomesticCountryMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c70_AsOf31May2012_DomesticCountryMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:DomesticCountryMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c71_AsOf31May2013_WindfallTaxBenefitMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">bmra:WindfallTaxBenefitMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c72_AsOf31May2013_CaliforniaStateMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">bmra:CaliforniaStateMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c73_AsOf31May2012_CaliforniaStateMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">bmra:CaliforniaStateMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c74_AsOf31May2013_StateMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">bmra:StateMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c75_From1Jun2012To31May2013_EuropeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">us-gaap:EuropeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c76_From1Jun2011To31May2012_EuropeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">us-gaap:EuropeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c77_From1Jun2012To31May2013_UnitedStatesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">bmra:UnitedStatesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c78_From1Jun2011To31May2012_UnitedStatesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">bmra:UnitedStatesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c79_From1Jun2012To31May2013_AsiaMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">us-gaap:AsiaMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c80_From1Jun2011To31May2012_AsiaMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">us-gaap:AsiaMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c81_From1Jun2012To31May2013_SouthAmericaMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">us-gaap:SouthAmericaMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c82_From1Jun2011To31May2012_SouthAmericaMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">us-gaap:SouthAmericaMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c83_From1Jun2012To31May2013_MiddleEastMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">us-gaap:MiddleEastMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c84_From1Jun2011To31May2012_MiddleEastMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">us-gaap:MiddleEastMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c85_From1Jun2012To31May2013_OtherForeignMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">bmra:OtherForeignMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c86_From1Jun2011To31May2012_OtherForeignMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">bmra:OtherForeignMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c87_From1Jun2012To31May2013_OperatingLeaseRentalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:PropertySubjectToOrAvailableForOperatingLeaseAxis">bmra:OperatingLeaseRentalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c88_From1Jun2012To31May2013_MexicoMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">bmra:MexicoMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c89_From1Jun2011To31May2012_MexicoMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">bmra:MexicoMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c90_From1Jun2012To31May2013_AssetsPurchaseAgreementMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:AssetsPurchaseAgreementMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c91_AsOf31May2013_AssetsPurchaseAgreementMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:AssetsPurchaseAgreementMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c92_From1Jun2011To31May2012_AssetsPurchaseAgreementMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:AssetsPurchaseAgreementMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c93_From1Jun2011To31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c94_AsOf31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_MinimumMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c95_AsOf31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_MaximumMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c96_From1Jun2012To31May2013_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c97_From1Jun2012To31May2013_PerpetualLicenseMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:PerpetualLicenseMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c98_AsOf31May2013_PerpetualLicenseMember_MinimumMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:PerpetualLicenseMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MinimumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c99_AsOf31May2012_PerpetualLicenseMember_MaximumMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:PerpetualLicenseMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:MaximumMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c100_From1Jun2011To31May2012_PerpetualLicenseMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:PerpetualLicenseMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c101_From1Jun2012To31May2013_AgreementWithUniversityMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:AgreementWithUniversityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c102_From1Jun2011To31May2012_AgreementWithUniversityMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:AgreementWithUniversityMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c103_From1Jun2012To31May2013_TwoRoyaltyAgreementMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:TwoRoyaltyAgreementMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-31</endDate>
    </period>
  </context>
  <context id="c104_From1Jun2011To31May2012_TwoRoyaltyAgreementMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:TwoRoyaltyAgreementMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2011-06-01</startDate>
      <endDate>2012-05-31</endDate>
    </period>
  </context>
  <context id="c105_AsOf31May2013_TwoRoyaltyAgreementMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:TwoRoyaltyAgreementMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2013-05-31</instant>
    </period>
  </context>
  <context id="c106_AsOf31May2012_TwoRoyaltyAgreementMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="bmra:ContractsAxis">bmra:TwoRoyaltyAgreementMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-05-31</instant>
    </period>
  </context>
  <context id="c107_AsOf13Feb2009">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <instant>2009-02-13</instant>
    </period>
  </context>
  <context id="c108_From1Jun2012To30May2013_LineOfCreditMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:LineOfCreditMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-30</endDate>
    </period>
  </context>
  <context id="c109_From1Jun2012To30May2013">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000073290</identifier>
    </entity>
    <period>
      <startDate>2012-06-01</startDate>
      <endDate>2013-05-30</endDate>
    </period>
  </context>
  <unit id="usd">
    <measure>iso4217:USD</measure>
  </unit>
  <unit id="usdPershares">
    <divide>
      <unitNumerator>
        <measure>iso4217:USD</measure>
      </unitNumerator>
      <unitDenominator>
        <measure>xbrli:shares</measure>
      </unitDenominator>
    </divide>
  </unit>
  <unit id="shares">
    <measure>xbrli:shares</measure>
  </unit>
  <unit id="pure">
    <measure>xbrli:pure</measure>
  </unit>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">2469796</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">1077342</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:AccountsReceivableNetCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">871660</us-gaap:AccountsReceivableNetCurrent>
  <us-gaap:AccountsReceivableNetCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">1200516</us-gaap:AccountsReceivableNetCurrent>
  <us-gaap:InventoryNet unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">1571221</us-gaap:InventoryNet>
  <us-gaap:InventoryNet unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">1821072</us-gaap:InventoryNet>
  <us-gaap:DeferredTaxAssetsNetCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">144000</us-gaap:DeferredTaxAssetsNetCurrent>
  <us-gaap:DeferredTaxAssetsNetCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">177000</us-gaap:DeferredTaxAssetsNetCurrent>
  <us-gaap:PrepaidExpenseAndOtherAssetsCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">196678</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
  <us-gaap:PrepaidExpenseAndOtherAssetsCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">210700</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
  <us-gaap:AssetsCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">5253355</us-gaap:AssetsCurrent>
  <us-gaap:AssetsCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">4486630</us-gaap:AssetsCurrent>
  <bmra:EquipmentGross unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">1429906</bmra:EquipmentGross>
  <bmra:EquipmentGross unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">1185098</bmra:EquipmentGross>
  <bmra:FurnitureFixturesAndLeaseholdImprovementsGross unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">256723</bmra:FurnitureFixturesAndLeaseholdImprovementsGross>
  <bmra:FurnitureFixturesAndLeaseholdImprovementsGross unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">244410</bmra:FurnitureFixturesAndLeaseholdImprovementsGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">1686629</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">1429508</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">1032009</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
  <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">844684</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
  <us-gaap:PropertyPlantAndEquipmentNet unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">654620</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:PropertyPlantAndEquipmentNet unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">584824</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:DeferredTaxAssetsNetNoncurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">85000</us-gaap:DeferredTaxAssetsNetNoncurrent>
  <us-gaap:DeferredTaxAssetsNetNoncurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">61000</us-gaap:DeferredTaxAssetsNetNoncurrent>
  <us-gaap:IntangibleAssetsNetExcludingGoodwill unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">165200</us-gaap:IntangibleAssetsNetExcludingGoodwill>
  <us-gaap:IntangibleAssetsNetExcludingGoodwill unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">194583</us-gaap:IntangibleAssetsNetExcludingGoodwill>
  <us-gaap:Investments unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">165324</us-gaap:Investments>
  <us-gaap:Investments unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">165324</us-gaap:Investments>
  <us-gaap:OtherAssetsNoncurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">71388</us-gaap:OtherAssetsNoncurrent>
  <us-gaap:OtherAssetsNoncurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">78561</us-gaap:OtherAssetsNoncurrent>
  <us-gaap:Assets unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">6394887</us-gaap:Assets>
  <us-gaap:Assets unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">5570922</us-gaap:Assets>
  <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">351917</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
  <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">362447</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">207976</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">186841</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:LinesOfCreditCurrent unitRef="usd" contextRef="c0_AsOf31May2013" xs:nil="true"/>
  <us-gaap:LinesOfCreditCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">43000</us-gaap:LinesOfCreditCurrent>
  <us-gaap:LiabilitiesCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">559893</us-gaap:LiabilitiesCurrent>
  <us-gaap:LiabilitiesCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">592288</us-gaap:LiabilitiesCurrent>
  <us-gaap:CommitmentsAndContingencies unitRef="usd" contextRef="c0_AsOf31May2013" xs:nil="true"/>
  <us-gaap:CommitmentsAndContingencies unitRef="usd" contextRef="c1_AsOf31May2012" xs:nil="true"/>
  <us-gaap:PreferredStockValue unitRef="usd" contextRef="c0_AsOf31May2013" xs:nil="true"/>
  <us-gaap:PreferredStockValue unitRef="usd" contextRef="c1_AsOf31May2012" xs:nil="true"/>
  <us-gaap:CommonStockValue unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">581976</us-gaap:CommonStockValue>
  <us-gaap:CommonStockValue unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">556186</us-gaap:CommonStockValue>
  <us-gaap:AdditionalPaidInCapital unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">18034396</us-gaap:AdditionalPaidInCapital>
  <us-gaap:AdditionalPaidInCapital unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">17737807</us-gaap:AdditionalPaidInCapital>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">-9006</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">-6030</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:RetainedEarningsAccumulatedDeficit unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">-12772372</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:RetainedEarningsAccumulatedDeficit unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">-13309329</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">5834994</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">4978634</us-gaap:StockholdersEquity>
  <us-gaap:LiabilitiesAndStockholdersEquity unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">6394887</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:LiabilitiesAndStockholdersEquity unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">5570922</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">115730</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">113191</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
  <us-gaap:PreferredStockNoParValue unitRef="usdPershares" contextRef="c0_AsOf31May2013" xs:nil="true"/>
  <us-gaap:PreferredStockNoParValue unitRef="usdPershares" contextRef="c1_AsOf31May2012" xs:nil="true"/>
  <us-gaap:PreferredStockSharesAuthorized unitRef="shares" contextRef="c0_AsOf31May2013" decimals="INF">5000000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockSharesAuthorized unitRef="shares" contextRef="c1_AsOf31May2012" decimals="INF">5000000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockSharesIssued unitRef="shares" contextRef="c0_AsOf31May2013" decimals="INF">0</us-gaap:PreferredStockSharesIssued>
  <us-gaap:PreferredStockSharesIssued unitRef="shares" contextRef="c1_AsOf31May2012" decimals="INF">0</us-gaap:PreferredStockSharesIssued>
  <us-gaap:PreferredStockSharesOutstanding unitRef="shares" contextRef="c0_AsOf31May2013" decimals="INF">0</us-gaap:PreferredStockSharesOutstanding>
  <us-gaap:PreferredStockSharesOutstanding unitRef="shares" contextRef="c1_AsOf31May2012" decimals="INF">0</us-gaap:PreferredStockSharesOutstanding>
  <us-gaap:CommonStockParOrStatedValuePerShare unitRef="usdPershares" contextRef="c0_AsOf31May2013" decimals="2">0.08</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:CommonStockParOrStatedValuePerShare unitRef="usdPershares" contextRef="c1_AsOf31May2012" decimals="2">0.08</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:CommonStockSharesAuthorized unitRef="shares" contextRef="c0_AsOf31May2013" decimals="INF">25000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockSharesAuthorized unitRef="shares" contextRef="c1_AsOf31May2012" decimals="INF">25000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockSharesIssued unitRef="shares" contextRef="c0_AsOf31May2013" decimals="INF">7274714</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesIssued unitRef="shares" contextRef="c1_AsOf31May2012" decimals="INF">6952339</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesOutstanding unitRef="shares" contextRef="c0_AsOf31May2013" decimals="INF">7274714</us-gaap:CommonStockSharesOutstanding>
  <us-gaap:CommonStockSharesOutstanding unitRef="shares" contextRef="c1_AsOf31May2012" decimals="INF">6952339</us-gaap:CommonStockSharesOutstanding>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">6472960</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">6081131</us-gaap:SalesRevenueNet>
  <us-gaap:CostOfRevenue unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">4045099</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">3783955</us-gaap:CostOfRevenue>
  <us-gaap:GrossProfit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">2427861</us-gaap:GrossProfit>
  <us-gaap:GrossProfit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">2297176</us-gaap:GrossProfit>
  <us-gaap:SellingGeneralAndAdministrativeExpense unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">1454767</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">1445049</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:ResearchAndDevelopmentExpense unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">459086</us-gaap:ResearchAndDevelopmentExpense>
  <us-gaap:ResearchAndDevelopmentExpense unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">347128</us-gaap:ResearchAndDevelopmentExpense>
  <us-gaap:OperatingExpenses unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">1913853</us-gaap:OperatingExpenses>
  <us-gaap:OperatingExpenses unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">1792177</us-gaap:OperatingExpenses>
  <us-gaap:OperatingIncomeLoss unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">514008</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">504999</us-gaap:OperatingIncomeLoss>
  <us-gaap:InterestExpense unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">302</us-gaap:InterestExpense>
  <us-gaap:InterestExpense unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">1585</us-gaap:InterestExpense>
  <us-gaap:InvestmentIncomeInterestAndDividend unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">10708</us-gaap:InvestmentIncomeInterestAndDividend>
  <us-gaap:InvestmentIncomeInterestAndDividend unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">8347</us-gaap:InvestmentIncomeInterestAndDividend>
  <us-gaap:OtherNonoperatingIncome unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">50</us-gaap:OtherNonoperatingIncome>
  <us-gaap:OtherNonoperatingIncome unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">101688</us-gaap:OtherNonoperatingIncome>
  <us-gaap:NonoperatingIncomeExpense unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">10456</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:NonoperatingIncomeExpense unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">108450</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">524464</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">613449</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-12493</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">65014</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:NetIncomeLoss unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">536957</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">548435</us-gaap:NetIncomeLoss>
  <us-gaap:EarningsPerShareBasic unitRef="usdPershares" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.08</us-gaap:EarningsPerShareBasic>
  <us-gaap:EarningsPerShareBasic unitRef="usdPershares" contextRef="c3_From1Jun2011To31May2012" decimals="2">0.08</us-gaap:EarningsPerShareBasic>
  <us-gaap:EarningsPerShareDiluted unitRef="usdPershares" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.07</us-gaap:EarningsPerShareDiluted>
  <us-gaap:EarningsPerShareDiluted unitRef="usdPershares" contextRef="c3_From1Jun2011To31May2012" decimals="2">0.08</us-gaap:EarningsPerShareDiluted>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">7024418</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic unitRef="shares" contextRef="c3_From1Jun2011To31May2012" decimals="INF">6887929</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">7451113</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding unitRef="shares" contextRef="c3_From1Jun2011To31May2012" decimals="INF">7107759</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-2976</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
  <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-1570</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">533981</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">546865</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:SharesIssued unitRef="shares" contextRef="c4_AsOf31May2011_CommonStockMember" decimals="INF">6868339</us-gaap:SharesIssued>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c4_AsOf31May2011_CommonStockMember" decimals="0">549466</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c5_AsOf31May2011_AdditionalPaidInCapitalMember" decimals="0">17643121</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c6_AsOf31May2011_AccumulatedOtherComprehensiveIncomeMember" decimals="0">-4460</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c7_AsOf31May2011_RetainedEarningsMember" decimals="0">-13857764</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c8_AsOf31May2011" decimals="0">4330363</us-gaap:StockholdersEquity>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c9_From1Jun2011To31May2012_CommonStockMember" decimals="INF">84000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised unitRef="usd" contextRef="c9_From1Jun2011To31May2012_CommonStockMember" decimals="0">6720</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised unitRef="usd" contextRef="c10_From1Jun2011To31May2012_AdditionalPaidInCapitalMember" decimals="0">41070</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">47790</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax unitRef="usd" contextRef="c11_From1Jun2011To31May2012_AccumulatedOtherComprehensiveIncomeMember" decimals="0">-1570</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-1570</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition unitRef="usd" contextRef="c10_From1Jun2011To31May2012_AdditionalPaidInCapitalMember" decimals="0">53616</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
  <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">53616</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
  <us-gaap:NetIncomeLoss unitRef="usd" contextRef="c12_From1Jun2011To31May2012_RetainedEarningsMember" decimals="0">548435</us-gaap:NetIncomeLoss>
  <us-gaap:SharesIssued unitRef="shares" contextRef="c13_AsOf31May2012_CommonStockMember" decimals="INF">6952339</us-gaap:SharesIssued>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c13_AsOf31May2012_CommonStockMember" decimals="0">556186</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c14_AsOf31May2012_AdditionalPaidInCapitalMember" decimals="0">17737807</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c15_AsOf31May2012_AccumulatedOtherComprehensiveIncomeMember" decimals="0">-6030</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c16_AsOf31May2012_RetainedEarningsMember" decimals="0">-13309329</us-gaap:StockholdersEquity>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c17_From1Jun2012To31May2013_CommonStockMember" decimals="INF">122375</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised unitRef="usd" contextRef="c17_From1Jun2012To31May2013_CommonStockMember" decimals="0">9790</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised unitRef="usd" contextRef="c18_From1Jun2012To31May2013_AdditionalPaidInCapitalMember" decimals="0">41724</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">51514</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax unitRef="usd" contextRef="c19_From1Jun2012To31May2013_AccumulatedOtherComprehensiveIncomeMember" decimals="0">-2976</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-2976</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:StockIssuedDuringPeriodSharesNewIssues unitRef="shares" contextRef="c17_From1Jun2012To31May2013_CommonStockMember" decimals="INF">200000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
  <us-gaap:StockIssuedDuringPeriodValueNewIssues unitRef="usd" contextRef="c17_From1Jun2012To31May2013_CommonStockMember" decimals="0">16000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
  <us-gaap:StockIssuedDuringPeriodValueNewIssues unitRef="usd" contextRef="c18_From1Jun2012To31May2013_AdditionalPaidInCapitalMember" decimals="0">234000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
  <us-gaap:StockIssuedDuringPeriodValueNewIssues unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">250000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
  <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition unitRef="usd" contextRef="c18_From1Jun2012To31May2013_AdditionalPaidInCapitalMember" decimals="0">20865</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
  <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">20865</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
  <us-gaap:NetIncomeLoss unitRef="usd" contextRef="c20_From1Jun2012To31May2013_RetainedEarningsMember" decimals="0">536957</us-gaap:NetIncomeLoss>
  <us-gaap:SharesIssued unitRef="shares" contextRef="c21_AsOf31May2013_CommonStockMember" decimals="INF">7274714</us-gaap:SharesIssued>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c21_AsOf31May2013_CommonStockMember" decimals="0">581976</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c22_AsOf31May2013_AdditionalPaidInCapitalMember" decimals="0">18034396</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c23_AsOf31May2013_AccumulatedOtherComprehensiveIncomeMember" decimals="0">-9006</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c24_AsOf31May2013_RetainedEarningsMember" decimals="0">-12772372</us-gaap:StockholdersEquity>
  <us-gaap:DepreciationAndAmortization unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">216708</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">180124</us-gaap:DepreciationAndAmortization>
  <us-gaap:ProvisionForDoubtfulAccounts unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">2539</us-gaap:ProvisionForDoubtfulAccounts>
  <us-gaap:ProvisionForDoubtfulAccounts unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">80987</us-gaap:ProvisionForDoubtfulAccounts>
  <us-gaap:InventoryLIFOReservePeriodCharge unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">3891</us-gaap:InventoryLIFOReservePeriodCharge>
  <us-gaap:InventoryLIFOReservePeriodCharge unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-7841</us-gaap:InventoryLIFOReservePeriodCharge>
  <us-gaap:GainLossOnSaleOfPropertyPlantEquipment unitRef="usd" contextRef="c2_From1Jun2012To31May2013" xs:nil="true"/>
  <us-gaap:GainLossOnSaleOfPropertyPlantEquipment unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">101628</us-gaap:GainLossOnSaleOfPropertyPlantEquipment>
  <us-gaap:StockOptionPlanExpense unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">20865</us-gaap:StockOptionPlanExpense>
  <us-gaap:StockOptionPlanExpense unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">53616</us-gaap:StockOptionPlanExpense>
  <bmra:IncreaseInDeferredRentLiability unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-5076</bmra:IncreaseInDeferredRentLiability>
  <bmra:IncreaseInDeferredRentLiability unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">1338</bmra:IncreaseInDeferredRentLiability>
  <us-gaap:IncreaseDecreaseInDeferredIncomeTaxes unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-9000</us-gaap:IncreaseDecreaseInDeferredIncomeTaxes>
  <us-gaap:IncreaseDecreaseInDeferredIncomeTaxes unitRef="usd" contextRef="c3_From1Jun2011To31May2012" xs:nil="true"/>
  <us-gaap:IncreaseDecreaseInAccountsReceivable unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-326317</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:IncreaseDecreaseInAccountsReceivable unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">534428</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:IncreaseDecreaseInInventories unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-245960</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:IncreaseDecreaseInInventories unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">27706</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-14022</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
  <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-26863</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
  <us-gaap:IncreaseDecreaseInOtherOperatingAssets unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-7173</us-gaap:IncreaseDecreaseInOtherOperatingAssets>
  <us-gaap:IncreaseDecreaseInOtherOperatingAssets unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">30673</us-gaap:IncreaseDecreaseInOtherOperatingAssets>
  <us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-5454</us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities>
  <us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-90460</us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities>
  <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">21135</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
  <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">48785</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
  <us-gaap:NetCashProvidedByUsedInOperatingActivities unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">1394037</us-gaap:NetCashProvidedByUsedInOperatingActivities>
  <us-gaap:NetCashProvidedByUsedInOperatingActivities unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">147412</us-gaap:NetCashProvidedByUsedInOperatingActivities>
  <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">257121</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
  <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">164798</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
  <us-gaap:PaymentsToAcquireIntangibleAssets unitRef="usd" contextRef="c2_From1Jun2012To31May2013" xs:nil="true"/>
  <us-gaap:PaymentsToAcquireIntangibleAssets unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">50000</us-gaap:PaymentsToAcquireIntangibleAssets>
  <us-gaap:ProceedsFromInsuranceSettlementInvestingActivities unitRef="usd" contextRef="c2_From1Jun2012To31May2013" xs:nil="true"/>
  <us-gaap:ProceedsFromInsuranceSettlementInvestingActivities unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">101628</us-gaap:ProceedsFromInsuranceSettlementInvestingActivities>
  <us-gaap:NetCashProvidedByUsedInInvestingActivities unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-257121</us-gaap:NetCashProvidedByUsedInInvestingActivities>
  <us-gaap:NetCashProvidedByUsedInInvestingActivities unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-113170</us-gaap:NetCashProvidedByUsedInInvestingActivities>
  <us-gaap:ProceedsFromIssuanceOfCommonStock unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">250000</us-gaap:ProceedsFromIssuanceOfCommonStock>
  <us-gaap:ProceedsFromIssuanceOfCommonStock unitRef="usd" contextRef="c3_From1Jun2011To31May2012" xs:nil="true"/>
  <us-gaap:RepaymentsOfLinesOfCredit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">43000</us-gaap:RepaymentsOfLinesOfCredit>
  <us-gaap:RepaymentsOfLinesOfCredit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-43000</us-gaap:RepaymentsOfLinesOfCredit>
  <us-gaap:ProceedsFromStockOptionsExercised unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">51514</us-gaap:ProceedsFromStockOptionsExercised>
  <us-gaap:ProceedsFromStockOptionsExercised unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">47790</us-gaap:ProceedsFromStockOptionsExercised>
  <us-gaap:RepaymentsOfBankDebt unitRef="usd" contextRef="c2_From1Jun2012To31May2013" xs:nil="true"/>
  <us-gaap:RepaymentsOfBankDebt unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">35390</us-gaap:RepaymentsOfBankDebt>
  <us-gaap:NetCashProvidedByUsedInFinancingActivities unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">258514</us-gaap:NetCashProvidedByUsedInFinancingActivities>
  <us-gaap:NetCashProvidedByUsedInFinancingActivities unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">55400</us-gaap:NetCashProvidedByUsedInFinancingActivities>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-2976</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-1570</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">1392454</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">88072</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue unitRef="usd" contextRef="c8_AsOf31May2011" decimals="0">989270</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:InterestPaid unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">302</us-gaap:InterestPaid>
  <us-gaap:InterestPaid unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">1585</us-gaap:InterestPaid>
  <dei:EntityRegistrantName contextRef="c2_From1Jun2012To31May2013">BIOMERICA INC.</dei:EntityRegistrantName>
  <dei:DocumentType contextRef="c2_From1Jun2012To31May2013">10-K</dei:DocumentType>
  <dei:CurrentFiscalYearEndDate contextRef="c2_From1Jun2012To31May2013">--05-31</dei:CurrentFiscalYearEndDate>
  <dei:EntityCommonStockSharesOutstanding unitRef="shares" contextRef="c25_AsOf29Aug2013" decimals="INF">7276714</dei:EntityCommonStockSharesOutstanding>
  <dei:EntityPublicFloat unitRef="usd" contextRef="c26_AsOf30Nov2012" decimals="0">4516803</dei:EntityPublicFloat>
  <dei:AmendmentFlag contextRef="c2_From1Jun2012To31May2013">false</dei:AmendmentFlag>
  <dei:EntityCentralIndexKey contextRef="c2_From1Jun2012To31May2013">0000073290</dei:EntityCentralIndexKey>
  <dei:EntityCurrentReportingStatus contextRef="c2_From1Jun2012To31May2013">Yes</dei:EntityCurrentReportingStatus>
  <dei:EntityVoluntaryFilers contextRef="c2_From1Jun2012To31May2013">No</dei:EntityVoluntaryFilers>
  <dei:EntityFilerCategory contextRef="c2_From1Jun2012To31May2013">Smaller Reporting Company</dei:EntityFilerCategory>
  <dei:EntityWellKnownSeasonedIssuer contextRef="c2_From1Jun2012To31May2013">No</dei:EntityWellKnownSeasonedIssuer>
  <dei:DocumentFiscalYearFocus contextRef="c2_From1Jun2012To31May2013">2013</dei:DocumentFiscalYearFocus>
  <dei:DocumentFiscalPeriodFocus contextRef="c2_From1Jun2012To31May2013">FY</dei:DocumentFiscalPeriodFocus>
  <dei:DocumentPeriodEndDate contextRef="c2_From1Jun2012To31May2013">2013-05-31</dei:DocumentPeriodEndDate>
  <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;1.&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;ORGANIZATION&lt;/font&gt; &amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Biomerica,&#xd;
      Inc. and Subsidiaries (collectively &quot;the Company&quot;) are&#xd;
      primarily engaged in the development, manufacture and&#xd;
      marketing of medical diagnostic kits. As of May 31, 2013 and&#xd;
      2012, the Company had one operational unit.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company develops, manufactures, and markets medical&#xd;
      diagnostic products designed for the early detection and&#xd;
      monitoring of chronic diseases and medical conditions. The&#xd;
      Company&amp;rsquo;s medical diagnostic products are sold&#xd;
      worldwide in two markets: 1) clinical laboratories and 2)&#xd;
      point of care (physicians&apos; offices and over-the-counter&#xd;
      drugstores). The diagnostic test kits are used to analyze&#xd;
      blood, urine or fecal samples from patients in the diagnosis&#xd;
      of various diseases and other medical complications, or to&#xd;
      measure the level of specific hormones, antibodies, antigens&#xd;
      or other substances, which may exist in the human body in&#xd;
      extremely small concentrations.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;2.&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;SUMARY OF SIGNIFICANT ACCOUNTING&#xd;
      POLICIES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;PRINCIPLES&#xd;
      OF CONSOLIDATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      consolidated financial statements for the years ended May 31,&#xd;
      2013 and 2012 include the accounts of Biomerica, Inc.&#xd;
      (&quot;Biomerica&quot;) as well as its German subsidiary and Mexican&#xd;
      subsidiary which have not begun operations. All significant&#xd;
      intercompany accounts and transactions have been eliminated&#xd;
      in consolidation. &amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;ACCOUNTING&#xd;
      ESTIMATES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      preparation of the consolidated financial statements in&#xd;
      conformity with accounting principles generally accepted in&#xd;
      the United States of America (&amp;ldquo;GAAP&amp;rdquo;) requires&#xd;
      management to make estimates and assumptions that affect the&#xd;
      reported amounts of assets and liabilities and disclosure of&#xd;
      contingent assets and liabilities at the date of the&#xd;
      financial statements, and the reported amounts of revenues&#xd;
      and expenses during the reported period. Actual results could&#xd;
      materially differ from those estimates.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;FAIR&#xd;
      VALUE OF FINANCIAL INSTRUMENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company has financial instruments whereby the fair market&#xd;
      value of the financial instruments could be different than&#xd;
      that recorded on a historical basis. The Company&apos;s financial&#xd;
      instruments consist of its cash and cash equivalents,&#xd;
      accounts receivable, commercial bank line of credit, and&#xd;
      accounts payable. The carrying amounts of the Company&apos;s&#xd;
      financial instruments approximate their fair values.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;CONCENTRATION&#xd;
      OF CREDIT RISK&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company maintains cash balances at certain financial&#xd;
      institutions in excess of amounts insured by federal&#xd;
      agencies.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company provides credit in the normal course of business to&#xd;
      customers throughout the United States and foreign markets.&#xd;
      &amp;#160;The Company had one customer which accounted for 29.7%&#xd;
      and 37.2% of its sales for the years ended May 31, 2013 and&#xd;
      2012, respectively. During the last quarter of the year ended&#xd;
      May 31, 2013, the Company terminated its contract with this&#xd;
      customer due to certain proprietary disagreements and entered&#xd;
      into an agreement with a new customer. During the year ended&#xd;
      May 31, 2013, this new customer accounted for 10.8% of sales.&#xd;
      The Company performs ongoing credit evaluations of its&#xd;
      customers and requires prepayment in some circumstances. At&#xd;
      May 31, 2013 and 2012, one customer accounted for 14.8% and&#xd;
      45.6% of gross accounts receivable, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;For&#xd;
      the year ended May 31, 2013, one company accounted for 26.6%&#xd;
      of the purchases of raw materials. For the year ended May 31,&#xd;
      2012, two companies accounted for 30.8% of the purchases for&#xd;
      raw materials.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;GEOGRAPHIC&#xd;
      CONCENTRATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;As&#xd;
      of May 31, 2013 and 2012, approximately $355,000 and $538,000&#xd;
      of Biomerica&apos;s gross inventory and approximately $8,000 and&#xd;
      $4,000, of Biomerica&apos;s property and equipment, net of&#xd;
      accumulated depreciation and amortization, was located in&#xd;
      Mexicali, Mexico, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;CASH&#xd;
      EQUIVALENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Cash&#xd;
      and cash equivalents consist of demand deposits and money&#xd;
      market accounts with original maturities of less than three&#xd;
      months.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;ACCOUNTS&#xd;
      RECEIVABLE&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company extends unsecured credit to its customers on a&#xd;
      regular basis. &amp;nbsp;International accounts are required to&#xd;
      prepay until they establish a history with the Company and at&#xd;
      that time, they are extended credit at levels based on a&#xd;
      number of criteria. &amp;nbsp;Credit levels are approved by&#xd;
      designated upper level management. &amp;nbsp;Domestic customers&#xd;
      are extended initial $500 credit limits until they establish&#xd;
      a history with the Company or submit credit information.&#xd;
      &amp;nbsp;All increases in credit limits are also approved by&#xd;
      designated upper level management. &amp;nbsp;Management evaluates&#xd;
      receivables on a quarterly basis and adjusts the reserve for&#xd;
      bad debt accordingly. &amp;nbsp;Balances over ninety days old are&#xd;
      usually reserved for. &amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Occasionally&#xd;
      certain long-standing customers, who routinely place large&#xd;
      orders, will have unusually large receivables balances&#xd;
      relative to the total gross receivables. &amp;nbsp; Management&#xd;
      monitors the payments for these large balances closely and&#xd;
      very often requires payment of existing invoices before&#xd;
      shipping new sales orders.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;INVENTORIES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company values inventory at the lower of cost (determined&#xd;
      using a combination of specific lot identification and the&#xd;
      first-in, first-out methods) or market. Management&#xd;
      periodically reviews inventory for excess quantities and&#xd;
      obsolescence. Management evaluates quantities on hand,&#xd;
      physical condition, and technical functionality as these&#xd;
      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 production facilities.&#xd;
      &amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Inventories&#xd;
      approximate the following at May 31:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;width: 87.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 101.5pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 57.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 33.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 57.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Raw&#xd;
            materials&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;787,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;896,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Work&#xd;
            in progress&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;555,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;554,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Finished&#xd;
            products&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;229,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;371,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,571,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,821,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Reserves&#xd;
      for inventory obsolescence are recorded as necessary to&#xd;
      reduce obsolete inventory to estimated net realizable value&#xd;
      or to specifically reserve for obsolete inventory that the&#xd;
      Company intends to dispose of.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;PROPERTY&#xd;
      AND EQUIPMENT&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Property&#xd;
      and equipment are stated at cost. Expenditures for additions&#xd;
      and major improvements are capitalized. Repairs and&#xd;
      maintenance costs are charged to operations as incurred. When&#xd;
      property and equipment are retired or otherwise disposed of,&#xd;
      the related cost and accumulated depreciation or amortization&#xd;
      are removed from the accounts, and gains or losses from&#xd;
      retirements and dispositions are credited or charged to&#xd;
      income.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Depreciation&#xd;
      and amortization are provided over the estimated useful lives&#xd;
      of the related assets, ranging from 5 to 10 years, using the&#xd;
      straight-line method. Leasehold improvements are amortized&#xd;
      over the lesser of the estimated useful life of the asset or&#xd;
      the term of the lease. Depreciation and amortization expense&#xd;
      on property and equipment and leasehold improvements amounted&#xd;
      to $187,325 and $147,297 for the years ended May 31, 2013 and&#xd;
      2012, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;INTANGIBLE&#xd;
      ASSETS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Intangible&#xd;
      assets include trademarks, product rights, technology rights&#xd;
      and patents, and are accounted for based on Accounting&#xd;
      Standards Codification (&amp;ldquo;ASC&amp;rdquo;),&amp;nbsp;ASC 350&#xd;
      &amp;ldquo;&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-style: italic;&quot;&gt;Intangibles&#xd;
      &amp;ndash; Goodwill and Other&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;rdquo;&#xd;
      (ASC 350). In that regard, intangible assets that have&#xd;
      indefinite useful lives are not amortized but are tested at&#xd;
      least annually for impairment or more frequently if events or&#xd;
      changes in circumstances indicate that the asset might be&#xd;
      impaired.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;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 and purchased technology use rights,&#xd;
      and 17 years for patents. Amortization amounted to $29,383&#xd;
      and $32,827 for the years ended May 31, 2013 and 2012,&#xd;
      respectively. Intangible assets with indefinite lives such as&#xd;
      perpetual licenses are not amortized but rather tested for&#xd;
      impairment at least annually.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company assesses the recoverability of these intangible&#xd;
      assets by determining whether the amortization of the asset&apos;s&#xd;
      balance over its remaining life can be recovered through&#xd;
      projected undiscounted future cash flows. In July 2012, the&#xd;
      FASB issued another update to ASC 350 &lt;em&gt;Intangibles &amp;#8211;&#xd;
      Goodwill and Other: Testing Indefinite-Lived Intangible&#xd;
      Assets for Impairment&lt;/em&gt;. This update simplifies the&#xd;
      guidance for testing impairment of indefinite-lived&#xd;
      intangible assets other than goodwill. During fiscal 2013,&#xd;
      the Company adopted the updated guidance in ASC 350 and used&#xd;
      the qualitative assessment to determine whether there were&#xd;
      any impairment. This analysis indicated that no impairment&#xd;
      adjustment was required as of May 31, 2013.&lt;/font&gt;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;INVESTMENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;From&#xd;
      time-to-time, the Company makes investments in privately-held&#xd;
      companies. &amp;nbsp;The Company determines whether the fair&#xd;
      values of any investments in privately-held entities have&#xd;
      declined below their carrying value whenever adverse events&#xd;
      or changes in circumstances indicate that recorded values may&#xd;
      not be recoverable. &amp;nbsp;If the Company considers any such&#xd;
      decline to be other than temporary (based on various factors,&#xd;
      including historical financial results, and the overall&#xd;
      health of the investee&amp;rsquo;s industry), a write-down to&#xd;
      estimated fair value is recorded. The Company currently has&#xd;
      not 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;rsquo;s&#xd;
      investment in a Polish distributor which is primarily engaged&#xd;
      in distributing medical devices. &amp;nbsp;The Company owns&#xd;
      approximately 6% of the investee, and accordingly, applies&#xd;
      the cost method to account for the investment. &amp;nbsp;Under&#xd;
      the cost method, investments are recorded at cost, with gains&#xd;
      and losses recognized as of the sale date, and income&#xd;
      recorded when received.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;STOCK-BASED&#xd;
      COMPENSATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company follows the guidance of the accounting provisions of&#xd;
      ASC 718 &amp;ldquo;&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-style: italic;&quot;&gt;Share-based&#xd;
      Compensation&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;rdquo;&#xd;
      (ASC 718), which requires the use of the fair-value based&#xd;
      method to determine compensation for all arrangements under&#xd;
      which 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 forfeiture&#xd;
      rate, expected term, and the risk-free interest rate.&#xd;
      Expected volatilities are based on weighted averages of the&#xd;
      historical volatility of the Company&amp;rsquo;s stock estimated&#xd;
      over the expected term of the options. The expected&#xd;
      forfeiture rate is based on historical forfeitures&#xd;
      experienced. The expected term of options granted is derived&#xd;
      using the &amp;ldquo;simplified method&amp;rdquo; which computes&#xd;
      expected term as the average of the sum of the vesting term&#xd;
      plus the contract term as historically the Company had&#xd;
      limited activity surrounding its options. The risk-free rate&#xd;
      is 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;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      applying the Black-Scholes options-pricing model, assumptions&#xd;
      are as follows: &amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 231.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 12.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 87.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 12.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 85.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Dividend&#xd;
              yield&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;0%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Expected&#xd;
              volatility&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;70.59-70.70%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;77.76-84.97%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;margin-left: -1.5pt; text-indent: 4.5pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Risk&#xd;
              free interest rate&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.51-0.53%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.63-0.76%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Expected&#xd;
              life&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.50&#xd;
              years&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.25-3.75&#xd;
              years&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p&gt;&#xd;
      &lt;font style=&quot;color: #ffffff;&quot;&gt;_&lt;/font&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;REVENUE&#xd;
      RECOGNITION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Revenues&#xd;
      from product sales are recognized at the time the product is&#xd;
      shipped, customarily FOB shipping point, at which point title&#xd;
      passes. An allowance is established when necessary for&#xd;
      estimated returns as revenue is recognized. As of May 31,&#xd;
      2013 and 2012, the allowance for returns is $0.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;SHIPPING&#xd;
      AND HANDLING FEES AND COSTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Shipping&#xd;
      and handling fees billed to customers are required to be&#xd;
      classified as net sales, and shipping and handling costs are&#xd;
      required to be classified as either cost of sales or&#xd;
      disclosed in the notes to the financial statements. The&#xd;
      Company included shipping and handling fees billed to&#xd;
      customers in net sales. The Company included shipping and&#xd;
      handling costs associated with inbound freight and&#xd;
      unreimbursed shipping to customers in cost of sales.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;RESEARCH&#xd;
      AND DEVELOPMENT&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Research&#xd;
      and development costs are expensed as incurred. The Company&#xd;
      expensed $459,086 and $347,128 of research and development&#xd;
      expenses during the years ended May 31, 2013 and 2012,&#xd;
      respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;INCOME&#xd;
      TAXES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company accounts for income taxes in accordance with ASC 740,&#xd;
      &amp;ldquo;&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-style: italic;&quot;&gt;Income&#xd;
      Taxes&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;rdquo;&#xd;
      (ASC 740). Deferred tax assets and liabilities arise from&#xd;
      temporary differences between the tax bases of assets and&#xd;
      liabilities and their reported amounts in the consolidated&#xd;
      financial statements that will result in taxable or&#xd;
      deductible amounts in future years. These temporary&#xd;
      differences are measured using enacted tax rates. A valuation&#xd;
      allowance is recorded to reduce deferred tax assets to the&#xd;
      extent that management considers it is more likely than not&#xd;
      that a deferred tax asset will not be realized. In&#xd;
      determining the valuation allowance, the Company considers&#xd;
      factors such as the reversal of deferred income tax&#xd;
      liabilities, projected taxable income, and the character of&#xd;
      income tax assets and tax planning strategies. A change to&#xd;
      these factors could impact the estimated valuation allowance&#xd;
      and income tax expense.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company accounts for its uncertain tax provisions by using a&#xd;
      two-step approach to recognizing and measuring uncertain tax&#xd;
      positions. The first step is to evaluate the tax position for&#xd;
      recognition by determining if the weight of available&#xd;
      evidence indicates it is more likely than not, based solely&#xd;
      on the technical merits, that the position will be sustained&#xd;
      in an audit, including resolution of related appeals or&#xd;
      litigation processes, if any. The second step is to measure&#xd;
      the appropriate amount of the benefit to recognize. The&#xd;
      amount of benefit to recognize is measured as the maximum&#xd;
      amount which is more likely than not to be realized. The tax&#xd;
      position is derecognized when it is no longer more likely&#xd;
      than not capable of being sustained. On subsequent&#xd;
      recognition and measurement the maximum amount which is more&#xd;
      likely than not to be recognized at each reporting date will&#xd;
      represent the Company&amp;rsquo;s best estimate, given the&#xd;
      information available at the reporting date, although the&#xd;
      outcome of the tax position is not absolute or final. Upon&#xd;
      adopting the revisions in ASC 740, the Company elected to&#xd;
      follow an accounting policy to classify accrued interest&#xd;
      related to liabilities for income taxes within the&#xd;
      &amp;ldquo;Interest expense&amp;rdquo; line and penalties related to&#xd;
      liabilities for income taxes within the &amp;ldquo;Other&#xd;
      expense&amp;rdquo; line of the consolidated statements of&#xd;
      operations.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;ADVERTISING&#xd;
      COSTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company reports the cost of all advertising as expense in the&#xd;
      period in which those costs are incurred. Advertising costs&#xd;
      were approximately $6,000 and $8,000 for the years ended May&#xd;
      31, 2013 and 2012, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;FOREIGN&#xd;
      CURRENCY TRANSLATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      subsidiary located in Germany operates primarily using local&#xd;
      functional currency. Accordingly, assets and liabilities of&#xd;
      this subsidiary are translated using exchange rates in effect&#xd;
      at the end of the period, and revenues and costs are&#xd;
      translated using average exchange rates for the period. The&#xd;
      resulting adjustments are presented as a separate component&#xd;
      of accumulated other comprehensive loss.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;DEFERRED&#xd;
      RENT&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Incentive&#xd;
      payments received from landlords are recorded as deferred&#xd;
      lease incentives and are amortized over the underlying lease&#xd;
      term on a straight-line basis as a reduction of rent expense.&#xd;
      When the terms of an operating lease provide for periods of&#xd;
      free rent, rent concessions, and/or rent escalations, the&#xd;
      Company establishes a deferred rent liability for the&#xd;
      difference between the scheduled rent payment and the&#xd;
      straight-line rent expense recognized. This deferred rent&#xd;
      liability is amortized over the underlying lease term on a&#xd;
      straight-line basis as a reduction of rent&#xd;
      expense.&amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;NET&#xd;
      INCOME PER SHARE&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Basic&#xd;
      earnings per share is computed as net income divided by the&#xd;
      weighted average number of common shares outstanding for the&#xd;
      period. Diluted earnings per share reflects the potential&#xd;
      dilution that could occur from common shares issuable through&#xd;
      stock options, warrants and other convertible securities&#xd;
      using the treasury stock method. The total amount of&#xd;
      anti-dilutive options not included in the earnings per share&#xd;
      calculation for the years ended May 31, 2013 and 2012 was 0&#xd;
      and 195,000, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      following table illustrates the reconciliation of the&#xd;
      numerators and denominators of the basic and diluted earnings&#xd;
      per share computations:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 12.55pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 288.3pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 13.85pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 68.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.7pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 68.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 300.85pt; border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;For&#xd;
              the Years Ended May 31&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Numerator&#xd;
              for basic and diluted net income per common&#xd;
              share&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;536,957&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;548,435&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&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;&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;&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;&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;&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;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Denominator&#xd;
              for basic net income per common share&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,024,418&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;6,887,929&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Effect&#xd;
              of dilutive securities:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;426,695&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;219,830&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Denominator&#xd;
              for diluted net income per common share&#xd;
              &amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,451,113&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,107,759&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&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;&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;&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;&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;&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;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Basic&#xd;
              net income per common share&#xd;
              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Diluted&#xd;
              net income per common share&#xd;
              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.07&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p&gt;&#xd;
      &lt;font style=&quot;color: #ffffff;&quot;&gt;_&lt;/font&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;SEGMENT&#xd;
      REPORTING&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;ASC&#xd;
      280, &amp;ldquo;&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-style: italic;&quot;&gt;Segment&#xd;
      Reporting&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;rdquo;&#xd;
      (ASC 280), establishes standards for reporting, by public&#xd;
      business enterprises, information about operating segments,&#xd;
      products and services, geographic areas, and major customers.&#xd;
      The Company&amp;rsquo;s operations are analyzed by management and&#xd;
      its chief operating decision maker as being part of a single&#xd;
      industry segment: the design, development, marketing and&#xd;
      sales of diagnostic kits.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;REPORTING&#xd;
      COMPREHENSIVE INCOME (LOSS)&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Comprehensive&#xd;
      income (loss) represents net income (loss) and any revenues,&#xd;
      expenses, gains and losses that, under GAAP, are excluded&#xd;
      from net income (loss) and recognized directly as a component&#xd;
      of shareholders&amp;rsquo; equity. Accumulated other&#xd;
      comprehensive income (loss) consists solely of foreign&#xd;
      currency translation adjustments.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;RECENT&#xd;
      ACCOUNTING PRONOUNCEMENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      February 2013, the Financial Accounting Standards Board&#xd;
      (&quot;FASB&quot;) issued Accounting Standards Update (&quot;ASU&quot;) No.&#xd;
      2013-02: Reporting of Amounts Reclassified Out of Accumulated&#xd;
      Other Comprehensive Income (&amp;#8220;ASU 2013-02&amp;#8221;) which&#xd;
      adds new disclosure requirements for items reclassified out&#xd;
      of accumulated other comprehensive income. ASU 2013-02 is&#xd;
      effective for fiscal years, and interim periods within those&#xd;
      years, beginning after December 15, 2012, which corresponds&#xd;
      to the Company&amp;#8217;s first quarter of fiscal 2014. Early&#xd;
      adoption is permitted. The adoption of ASU 2013-02 is not&#xd;
      expected to have a material impact on the Company&amp;#8217;s&#xd;
      consolidated financial statements.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      February 2013, the FASB issued ASU No. 2013-04, Liabilities&#xd;
      (Topic 405): Obligations Resulting from Joint and Several&#xd;
      Liability Arrangements for Which the Total Amount of the&#xd;
      Obligation Is Fixed at the Reporting Date (&amp;ldquo;ASU&#xd;
      2013-04&amp;rdquo;). The amendments in ASU 2013-04 provide&#xd;
      guidance for the recognition, measurement, and disclosure of&#xd;
      obligations resulting from joint and several liability&#xd;
      arrangements for which the total amount of the obligation&#xd;
      within the scope of this update is fixed at the reporting&#xd;
      date, except for obligations addressed within existing&#xd;
      guidance in U.S. GAAP. The guidance requires an entity to&#xd;
      measure those obligations as the sum of the amount the&#xd;
      reporting entity agreed to pay on the basis of its&#xd;
      arrangement among its co-obligors and any additional amount&#xd;
      the reporting entity expects to pay on behalf of its&#xd;
      co-obligors. The guidance in this update also requires an&#xd;
      entity to disclose the nature and amount of the obligation as&#xd;
      well as other information about those obligations. The&#xd;
      amendments in this standard are effective retrospectively for&#xd;
      fiscal years, and interim periods within those years,&#xd;
      beginning after December 15, 2013, which corresponds to the&#xd;
      Company&amp;rsquo;s first quarter of fiscal 2015. The Company is&#xd;
      evaluating when to adopt ASU 2013-04, and the effect the&#xd;
      adoption will have on its financial statements.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      March 2013, the FASB issued ASU 2013-05, Foreign Currency&#xd;
      Matters (Topic 830): Parent&amp;rsquo;s Accounting for the&#xd;
      Cumulative Translation Adjustment upon Derecognition of&#xd;
      Certain Subsidiaries or Groups of Assets within a Foreign&#xd;
      Entity or of an Investment in a Foreign Entity (a consensus&#xd;
      of the FASB Emerging Issues Task Force) (&amp;ldquo;ASU&#xd;
      2013-05&amp;rdquo;). ASU 2013-05 clarifies that when a parent&#xd;
      reporting entity ceases to have a controlling financial&#xd;
      interest in a subsidiary or group of assets that is a&#xd;
      business within a foreign entity, the parent is required to&#xd;
      apply the guidance in ASC 830-30 to release any related&#xd;
      cumulative translation adjustment into net income.&#xd;
      Accordingly, the cumulative translation adjustment should be&#xd;
      released into net income only if the sale or transfer results&#xd;
      in the complete or substantially complete liquidation of the&#xd;
      foreign entity in which the subsidiary or group of assets had&#xd;
      resided. ASU 2013-05 is effective prospectively for fiscal&#xd;
      years and interim reporting periods within those years&#xd;
      beginning after December 15, 2013 which corresponds to the&#xd;
      Company&amp;rsquo;s first quarter of fiscal 2015. Early adoption&#xd;
      is permitted; however, if an entity elects to early adopt ASU&#xd;
      2013-05, it should be applied as of the beginning of the&#xd;
      entity&amp;rsquo;s fiscal year of adoption. Prior periods should&#xd;
      not be adjusted. The Company is evaluating when to adopt ASU&#xd;
      2013-05, and the effect the adoption will have on its&#xd;
      financial statements.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Other&#xd;
      recent ASU&apos;s issued by the FASB and guidance issued by the&#xd;
      Securities and Exchange Commission did not, or are not&#xd;
      believed by management to, have a material effect on the&#xd;
      Company&amp;#8217;s present or future consolidated financial&#xd;
      statements.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:ConsolidationPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;PRINCIPLES&#xd;
      OF CONSOLIDATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      consolidated financial statements for the years ended May 31,&#xd;
      2013 and 2012 include the accounts of Biomerica, Inc.&#xd;
      (&quot;Biomerica&quot;) as well as its 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;/div&gt;</us-gaap:ConsolidationPolicyTextBlock>
  <us-gaap:UseOfEstimates contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;ACCOUNTING&#xd;
      ESTIMATES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      preparation of the consolidated financial statements in&#xd;
      conformity with accounting principles generally accepted in&#xd;
      the United States of America (&amp;ldquo;GAAP&amp;rdquo;) requires&#xd;
      management to make estimates and assumptions that affect the&#xd;
      reported amounts of assets and liabilities and disclosure of&#xd;
      contingent assets and liabilities at the date of the&#xd;
      financial statements, and the reported amounts of revenues&#xd;
      and expenses during the reported period. Actual results could&#xd;
      materially differ from those estimates.&lt;/font&gt;&lt;/div&gt;</us-gaap:UseOfEstimates>
  <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;FAIR&#xd;
      VALUE OF FINANCIAL INSTRUMENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company has financial instruments whereby the fair market&#xd;
      value of the financial instruments could be different than&#xd;
      that recorded on a historical basis. The Company&apos;s financial&#xd;
      instruments consist of its cash and cash equivalents,&#xd;
      accounts receivable, commercial bank line of credit, and&#xd;
      accounts payable. The carrying amounts of the Company&apos;s&#xd;
      financial instruments approximate their fair values.&lt;/font&gt;&lt;/div&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
  <us-gaap:ConcentrationRiskCreditRisk contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;CONCENTRATION&#xd;
      OF CREDIT RISK&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company maintains cash balances at certain financial&#xd;
      institutions in excess of amounts insured by federal&#xd;
      agencies.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company provides credit in the normal course of business to&#xd;
      customers throughout the United States and foreign markets.&#xd;
      &amp;#160;The Company had one customer which accounted for 29.7%&#xd;
      and 37.2% of its sales for the years ended May 31, 2013 and&#xd;
      2012, respectively. During the last quarter of the year ended&#xd;
      May 31, 2013, the Company terminated its contract with this&#xd;
      customer due to certain proprietary disagreements and entered&#xd;
      into an agreement with a new customer. During the year ended&#xd;
      May 31, 2013, this new customer accounted for 10.8% of sales.&#xd;
      The Company performs ongoing credit evaluations of its&#xd;
      customers and requires prepayment in some circumstances. At&#xd;
      May 31, 2013 and 2012, one customer accounted for 14.8% and&#xd;
      45.6% of gross accounts receivable, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;For&#xd;
      the year ended May 31, 2013, one company accounted for 26.6%&#xd;
      of the purchases of raw materials. For the year ended May 31,&#xd;
      2012, two companies accounted for 30.8% of the purchases for&#xd;
      raw materials.&lt;/font&gt;&lt;/div&gt;</us-gaap:ConcentrationRiskCreditRisk>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c27_From1Jun2012To31May2013_OneCustomerMember" decimals="3">0.297</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c28_From1Jun2011To31May2012_OneCustomerMember" decimals="3">0.372</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c29_From1Jun2012To31May2013_NewCustomerMember" decimals="3">0.108</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c30_From1Jun2012To31May2013_AccountsReceivableMember" decimals="3">0.148</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c31_From1Jun2011To31May2012_AccountsReceivableMember" decimals="3">0.456</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c32_From1Jun2012To31May2013_SupplierConcentrationRiskMember" decimals="3">0.266</us-gaap:ConcentrationRiskPercentage1>
  <us-gaap:ConcentrationRiskPercentage1 unitRef="pure" contextRef="c33_From1Jun2011To31May2012_SupplierConcentrationRiskMember" decimals="3">0.308</us-gaap:ConcentrationRiskPercentage1>
  <bmra:ConcentrationRiskGeographicPolicyPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;GEOGRAPHIC&#xd;
      CONCENTRATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;As&#xd;
      of May 31, 2013 and 2012, approximately $355,000 and $538,000&#xd;
      of Biomerica&apos;s gross inventory and approximately $8,000 and&#xd;
      $4,000, of Biomerica&apos;s property and equipment, net of&#xd;
      accumulated depreciation and amortization, was located in&#xd;
      Mexicali, Mexico, respectively.&lt;/font&gt;&lt;/div&gt;</bmra:ConcentrationRiskGeographicPolicyPolicyTextBlock>
  <us-gaap:InventoryGross unitRef="usd" contextRef="c34_AsOf31May2013_MexicoMember" decimals="0">355000</us-gaap:InventoryGross>
  <us-gaap:InventoryGross unitRef="usd" contextRef="c35_AsOf31May2012_MexicoMember" decimals="0">538000</us-gaap:InventoryGross>
  <us-gaap:PropertyPlantAndEquipmentNet unitRef="usd" contextRef="c34_AsOf31May2013_MexicoMember" decimals="0">8000</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:PropertyPlantAndEquipmentNet unitRef="usd" contextRef="c35_AsOf31May2012_MexicoMember" decimals="0">4000</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;CASH&#xd;
      EQUIVALENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Cash&#xd;
      and cash equivalents consist of demand deposits and money&#xd;
      market accounts with original maturities of less than three&#xd;
      months.&lt;/font&gt;&lt;/div&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
  <us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;ACCOUNTS&#xd;
      RECEIVABLE&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company extends unsecured credit to its customers on a&#xd;
      regular basis. &amp;nbsp;International accounts are required to&#xd;
      prepay until they establish a history with the Company and at&#xd;
      that time, they are extended credit at levels based on a&#xd;
      number of criteria. &amp;nbsp;Credit levels are approved by&#xd;
      designated upper level management. &amp;nbsp;Domestic customers&#xd;
      are extended initial $500 credit limits until they establish&#xd;
      a history with the Company or submit credit information.&#xd;
      &amp;nbsp;All increases in credit limits are also approved by&#xd;
      designated upper level management. &amp;nbsp;Management evaluates&#xd;
      receivables on a quarterly basis and adjusts the reserve for&#xd;
      bad debt accordingly. &amp;nbsp;Balances over ninety days old are&#xd;
      usually reserved for. &amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Occasionally&#xd;
      certain long-standing customers, who routinely place large&#xd;
      orders, will have unusually large receivables balances&#xd;
      relative to the total gross receivables. &amp;nbsp; Management&#xd;
      monitors the payments for these large balances closely and&#xd;
      very often requires payment of existing invoices before&#xd;
      shipping new sales orders.&lt;/font&gt;&lt;/div&gt;</us-gaap:TradeAndOtherAccountsReceivablePolicy>
  <bmra:AccountsReceivableInitialCreditLimit unitRef="usd" contextRef="c36_AsOf31May2013_DomesticCustomerMember" decimals="0">500</bmra:AccountsReceivableInitialCreditLimit>
  <us-gaap:InventoryPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;INVENTORIES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company values inventory at the lower of cost (determined&#xd;
      using a combination of specific lot identification and the&#xd;
      first-in, first-out methods) or market. Management&#xd;
      periodically reviews inventory for excess quantities and&#xd;
      obsolescence. Management evaluates quantities on hand,&#xd;
      physical condition, and technical functionality as these&#xd;
      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 production facilities.&#xd;
      &amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Inventories&#xd;
      approximate the following at May 31:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;width: 87.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 101.5pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 57.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 33.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 57.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Raw&#xd;
            materials&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;787,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;896,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Work&#xd;
            in progress&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;555,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;554,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Finished&#xd;
            products&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;229,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;371,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,571,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,821,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Reserves&#xd;
      for inventory obsolescence are recorded as necessary to&#xd;
      reduce obsolete inventory to estimated net realizable value&#xd;
      or to specifically reserve for obsolete inventory that the&#xd;
      Company intends to dispose of.&lt;/font&gt;&lt;/div&gt;</us-gaap:InventoryPolicyTextBlock>
  <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;PROPERTY&#xd;
      AND EQUIPMENT&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Property&#xd;
      and equipment are stated at cost. Expenditures for additions&#xd;
      and major improvements are capitalized. Repairs and&#xd;
      maintenance costs are charged to operations as incurred. When&#xd;
      property and equipment are retired or otherwise disposed of,&#xd;
      the related cost and accumulated depreciation or amortization&#xd;
      are removed from the accounts, and gains or losses from&#xd;
      retirements and dispositions are credited or charged to&#xd;
      income.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Depreciation&#xd;
      and amortization are provided over the estimated useful lives&#xd;
      of the related assets, ranging from 5 to 10 years, using the&#xd;
      straight-line method. Leasehold improvements are amortized&#xd;
      over the lesser of the estimated useful life of the asset or&#xd;
      the term of the lease. Depreciation and amortization expense&#xd;
      on property and equipment and leasehold improvements amounted&#xd;
      to $187,325 and $147,297 for the years ended May 31, 2013 and&#xd;
      2012, respectively.&lt;/font&gt;&lt;/div&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c37_From1Jun2012To31May2013_MinimumMember">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c38_From1Jun2012To31May2013_MaximumMember">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:DepreciationDepletionAndAmortization unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">187325</us-gaap:DepreciationDepletionAndAmortization>
  <us-gaap:DepreciationDepletionAndAmortization unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">147297</us-gaap:DepreciationDepletionAndAmortization>
  <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;INTANGIBLE&#xd;
      ASSETS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Intangible&#xd;
      assets include trademarks, product rights, technology rights&#xd;
      and patents, and are accounted for based on Accounting&#xd;
      Standards Codification (&amp;ldquo;ASC&amp;rdquo;),&amp;nbsp;ASC 350&#xd;
      &amp;ldquo;&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-style: italic;&quot;&gt;Intangibles&#xd;
      &amp;ndash; Goodwill and Other&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;rdquo;&#xd;
      (ASC 350). In that regard, intangible assets that have&#xd;
      indefinite useful lives are not amortized but are tested at&#xd;
      least annually for impairment or more frequently if events or&#xd;
      changes in circumstances indicate that the asset might be&#xd;
      impaired.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;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 and purchased technology use rights,&#xd;
      and 17 years for patents. Amortization amounted to $29,383&#xd;
      and $32,827 for the years ended May 31, 2013 and 2012,&#xd;
      respectively. Intangible assets with indefinite lives such as&#xd;
      perpetual licenses are not amortized but rather tested for&#xd;
      impairment at least annually.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company assesses the recoverability of these intangible&#xd;
      assets by determining whether the amortization of the asset&apos;s&#xd;
      balance over its remaining life can be recovered through&#xd;
      projected undiscounted future cash flows. In July 2012, the&#xd;
      FASB issued another update to ASC 350 &lt;em&gt;Intangibles &amp;#8211;&#xd;
      Goodwill and Other: Testing Indefinite-Lived Intangible&#xd;
      Assets for Impairment&lt;/em&gt;. This update simplifies the&#xd;
      guidance for testing impairment of indefinite-lived&#xd;
      intangible assets other than goodwill. During fiscal 2013,&#xd;
      the Company adopted the updated guidance in ASC 350 and used&#xd;
      the qualitative assessment to determine whether there were&#xd;
      any impairment. This analysis indicated that no impairment&#xd;
      adjustment was required as of May 31, 2013.&lt;/font&gt;&lt;/font&gt;&lt;/div&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c39_From1Jun2012To31May2013_MarketingAndDistributionRightsMember">P18Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c40_From1Jun2012To31May2013_PatentsMember">P17Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">29383</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">32827</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:InvestmentPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;INVESTMENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;From&#xd;
      time-to-time, the Company makes investments in privately-held&#xd;
      companies. &amp;nbsp;The Company determines whether the fair&#xd;
      values of any investments in privately-held entities have&#xd;
      declined below their carrying value whenever adverse events&#xd;
      or changes in circumstances indicate that recorded values may&#xd;
      not be recoverable. &amp;nbsp;If the Company considers any such&#xd;
      decline to be other than temporary (based on various factors,&#xd;
      including historical financial results, and the overall&#xd;
      health of the investee&amp;rsquo;s industry), a write-down to&#xd;
      estimated fair value is recorded. The Company currently has&#xd;
      not 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;rsquo;s&#xd;
      investment in a Polish distributor which is primarily engaged&#xd;
      in distributing medical devices. &amp;nbsp;The Company owns&#xd;
      approximately 6% of the investee, and accordingly, applies&#xd;
      the cost method to account for the investment. &amp;nbsp;Under&#xd;
      the cost method, investments are recorded at cost, with gains&#xd;
      and losses recognized as of the sale date, and income&#xd;
      recorded when received.&lt;/font&gt;&lt;/div&gt;</us-gaap:InvestmentPolicyTextBlock>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage unitRef="pure" contextRef="c0_AsOf31May2013" decimals="2">0.06</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;STOCK-BASED&#xd;
      COMPENSATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company follows the guidance of the accounting provisions of&#xd;
      ASC 718 &amp;ldquo;&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-style: italic;&quot;&gt;Share-based&#xd;
      Compensation&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;rdquo;&#xd;
      (ASC 718), which requires the use of the fair-value based&#xd;
      method to determine compensation for all arrangements under&#xd;
      which 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 forfeiture&#xd;
      rate, expected term, and the risk-free interest rate.&#xd;
      Expected volatilities are based on weighted averages of the&#xd;
      historical volatility of the Company&amp;rsquo;s stock estimated&#xd;
      over the expected term of the options. The expected&#xd;
      forfeiture rate is based on historical forfeitures&#xd;
      experienced. The expected term of options granted is derived&#xd;
      using the &amp;ldquo;simplified method&amp;rdquo; which computes&#xd;
      expected term as the average of the sum of the vesting term&#xd;
      plus the contract term as historically the Company had&#xd;
      limited activity surrounding its options. The risk-free rate&#xd;
      is 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;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      applying the Black-Scholes options-pricing model, assumptions&#xd;
      are as follows: &amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 231.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 12.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 87.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 12.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 85.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Dividend&#xd;
              yield&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;0%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Expected&#xd;
              volatility&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;70.59-70.70%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;77.76-84.97%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;margin-left: -1.5pt; text-indent: 4.5pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Risk&#xd;
              free interest rate&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.51-0.53%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.63-0.76%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Expected&#xd;
              life&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.50&#xd;
              years&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.25-3.75&#xd;
              years&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p&gt;&#xd;
      &lt;font style=&quot;color: #ffffff;&quot;&gt;_&lt;/font&gt;&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
  <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;REVENUE&#xd;
      RECOGNITION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Revenues&#xd;
      from product sales are recognized at the time the product is&#xd;
      shipped, customarily FOB shipping point, at which point title&#xd;
      passes. An allowance is established when necessary for&#xd;
      estimated returns as revenue is recognized. As of May 31,&#xd;
      2013 and 2012, the allowance for returns is $0.&lt;/font&gt;&lt;/div&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
  <us-gaap:RevenueRecognitionSalesReturnsReserveForSalesReturns unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">0</us-gaap:RevenueRecognitionSalesReturnsReserveForSalesReturns>
  <us-gaap:ShippingAndHandlingCostPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;SHIPPING&#xd;
      AND HANDLING FEES AND COSTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Shipping&#xd;
      and handling fees billed to customers are required to be&#xd;
      classified as net sales, and shipping and handling costs are&#xd;
      required to be classified as either cost of sales or&#xd;
      disclosed in the notes to the financial statements. The&#xd;
      Company included shipping and handling fees billed to&#xd;
      customers in net sales. The Company included shipping and&#xd;
      handling costs associated with inbound freight and&#xd;
      unreimbursed shipping to customers in cost of sales.&lt;/font&gt;&lt;/div&gt;</us-gaap:ShippingAndHandlingCostPolicyTextBlock>
  <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;RESEARCH&#xd;
      AND DEVELOPMENT&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Research&#xd;
      and development costs are expensed as incurred. The Company&#xd;
      expensed $459,086 and $347,128 of research and development&#xd;
      expenses during the years ended May 31, 2013 and 2012,&#xd;
      respectively.&lt;/font&gt;&lt;/div&gt;</us-gaap:ResearchAndDevelopmentExpensePolicy>
  <us-gaap:IncomeTaxPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;INCOME&#xd;
      TAXES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company accounts for income taxes in accordance with ASC 740,&#xd;
      &amp;ldquo;&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-style: italic;&quot;&gt;Income&#xd;
      Taxes&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;rdquo;&#xd;
      (ASC 740). Deferred tax assets and liabilities arise from&#xd;
      temporary differences between the tax bases of assets and&#xd;
      liabilities and their reported amounts in the consolidated&#xd;
      financial statements that will result in taxable or&#xd;
      deductible amounts in future years. These temporary&#xd;
      differences are measured using enacted tax rates. A valuation&#xd;
      allowance is recorded to reduce deferred tax assets to the&#xd;
      extent that management considers it is more likely than not&#xd;
      that a deferred tax asset will not be realized. In&#xd;
      determining the valuation allowance, the Company considers&#xd;
      factors such as the reversal of deferred income tax&#xd;
      liabilities, projected taxable income, and the character of&#xd;
      income tax assets and tax planning strategies. A change to&#xd;
      these factors could impact the estimated valuation allowance&#xd;
      and income tax expense.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company accounts for its uncertain tax provisions by using a&#xd;
      two-step approach to recognizing and measuring uncertain tax&#xd;
      positions. The first step is to evaluate the tax position for&#xd;
      recognition by determining if the weight of available&#xd;
      evidence indicates it is more likely than not, based solely&#xd;
      on the technical merits, that the position will be sustained&#xd;
      in an audit, including resolution of related appeals or&#xd;
      litigation processes, if any. The second step is to measure&#xd;
      the appropriate amount of the benefit to recognize. The&#xd;
      amount of benefit to recognize is measured as the maximum&#xd;
      amount which is more likely than not to be realized. The tax&#xd;
      position is derecognized when it is no longer more likely&#xd;
      than not capable of being sustained. On subsequent&#xd;
      recognition and measurement the maximum amount which is more&#xd;
      likely than not to be recognized at each reporting date will&#xd;
      represent the Company&amp;rsquo;s best estimate, given the&#xd;
      information available at the reporting date, although the&#xd;
      outcome of the tax position is not absolute or final. Upon&#xd;
      adopting the revisions in ASC 740, the Company elected to&#xd;
      follow an accounting policy to classify accrued interest&#xd;
      related to liabilities for income taxes within the&#xd;
      &amp;ldquo;Interest expense&amp;rdquo; line and penalties related to&#xd;
      liabilities for income taxes within the &amp;ldquo;Other&#xd;
      expense&amp;rdquo; line of the consolidated statements of&#xd;
      operations.&lt;/font&gt;&lt;/div&gt;</us-gaap:IncomeTaxPolicyTextBlock>
  <us-gaap:AdvertisingCostsPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;ADVERTISING&#xd;
      COSTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company reports the cost of all advertising as expense in the&#xd;
      period in which those costs are incurred. Advertising costs&#xd;
      were approximately $6,000 and $8,000 for the years ended May&#xd;
      31, 2013 and 2012, respectively.&lt;/font&gt;&lt;/div&gt;</us-gaap:AdvertisingCostsPolicyTextBlock>
  <us-gaap:AdvertisingExpense unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">6000</us-gaap:AdvertisingExpense>
  <us-gaap:AdvertisingExpense unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">8000</us-gaap:AdvertisingExpense>
  <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;FOREIGN&#xd;
      CURRENCY TRANSLATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      subsidiary located in Germany operates primarily using local&#xd;
      functional currency. Accordingly, assets and liabilities of&#xd;
      this subsidiary are translated using exchange rates in effect&#xd;
      at the end of the period, and revenues and costs are&#xd;
      translated using average exchange rates for the period. The&#xd;
      resulting adjustments are presented as a separate component&#xd;
      of accumulated other comprehensive loss.&lt;/font&gt;&lt;/div&gt;</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
  <us-gaap:DeferredChargesPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;DEFERRED&#xd;
      RENT&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Incentive&#xd;
      payments received from landlords are recorded as deferred&#xd;
      lease incentives and are amortized over the underlying lease&#xd;
      term on a straight-line basis as a reduction of rent expense.&#xd;
      When the terms of an operating lease provide for periods of&#xd;
      free rent, rent concessions, and/or rent escalations, the&#xd;
      Company establishes a deferred rent liability for the&#xd;
      difference between the scheduled rent payment and the&#xd;
      straight-line rent expense recognized. This deferred rent&#xd;
      liability is amortized over the underlying lease term on a&#xd;
      straight-line basis as a reduction of rent&#xd;
      expense.&lt;/font&gt;&lt;/div&gt;</us-gaap:DeferredChargesPolicyTextBlock>
  <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;NET&#xd;
      INCOME PER SHARE&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Basic&#xd;
      earnings per share is computed as net income divided by the&#xd;
      weighted average number of common shares outstanding for the&#xd;
      period. Diluted earnings per share reflects the potential&#xd;
      dilution that could occur from common shares issuable through&#xd;
      stock options, warrants and other convertible securities&#xd;
      using the treasury stock method. The total amount of&#xd;
      anti-dilutive options not included in the earnings per share&#xd;
      calculation for the years ended May 31, 2013 and 2012 was 0&#xd;
      and 195,000, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      following table illustrates the reconciliation of the&#xd;
      numerators and denominators of the basic and diluted earnings&#xd;
      per share computations:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 12.55pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 288.3pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 13.85pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 68.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.7pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 68.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 300.85pt; border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;For&#xd;
              the Years Ended May 31&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Numerator&#xd;
              for basic and diluted net income per common&#xd;
              share&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;536,957&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;548,435&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&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;&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;&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;&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;&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;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Denominator&#xd;
              for basic net income per common share&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,024,418&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;6,887,929&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Effect&#xd;
              of dilutive securities:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;426,695&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;219,830&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Denominator&#xd;
              for diluted net income per common share&#xd;
              &amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,451,113&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,107,759&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&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;&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;&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;&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;&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;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Basic&#xd;
              net income per common share&#xd;
              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Diluted&#xd;
              net income per common share&#xd;
              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.07&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p&gt;&#xd;
      &lt;font style=&quot;color: #ffffff;&quot;&gt;_&lt;/font&gt;&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">0</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c3_From1Jun2011To31May2012" decimals="INF">195000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;SEGMENT&#xd;
      REPORTING&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;ASC&#xd;
      280, &amp;ldquo;&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-style: italic;&quot;&gt;Segment&#xd;
      Reporting&lt;/font&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;rdquo;&#xd;
      (ASC 280), establishes standards for reporting, by public&#xd;
      business enterprises, information about operating segments,&#xd;
      products and services, geographic areas, and major customers.&#xd;
      The Company&amp;rsquo;s operations are analyzed by management and&#xd;
      its chief operating decision maker as being part of a single&#xd;
      industry segment: the design, development, marketing and&#xd;
      sales of diagnostic kits.&lt;/font&gt;&lt;/div&gt;</us-gaap:SegmentReportingPolicyPolicyTextBlock>
  <us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;REPORTING&#xd;
      COMPREHENSIVE INCOME (LOSS)&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Comprehensive&#xd;
      income (loss) represents net income (loss) and any revenues,&#xd;
      expenses, gains and losses that, under GAAP, are excluded&#xd;
      from net income (loss) and recognized directly as a component&#xd;
      of shareholders&amp;rsquo; equity. Accumulated other&#xd;
      comprehensive income (loss) consists solely of foreign&#xd;
      currency translation adjustments.&lt;/font&gt;&lt;/div&gt;</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;RECENT&#xd;
      ACCOUNTING PRONOUNCEMENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      February 2013, the Financial Accounting Standards Board&#xd;
      (&quot;FASB&quot;) issued Accounting Standards Update (&quot;ASU&quot;) No.&#xd;
      2013-02: Reporting of Amounts Reclassified Out of Accumulated&#xd;
      Other Comprehensive Income (&amp;#8220;ASU 2013-02&amp;#8221;) which&#xd;
      adds new disclosure requirements for items reclassified out&#xd;
      of accumulated other comprehensive income. ASU 2013-02 is&#xd;
      effective for fiscal years, and interim periods within those&#xd;
      years, beginning after December 15, 2012, which corresponds&#xd;
      to the Company&amp;#8217;s first quarter of fiscal 2014. Early&#xd;
      adoption is permitted. The adoption of ASU 2013-02 is not&#xd;
      expected to have a material impact on the Company&amp;#8217;s&#xd;
      consolidated financial statements.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      February 2013, the FASB issued ASU No. 2013-04, Liabilities&#xd;
      (Topic 405): Obligations Resulting from Joint and Several&#xd;
      Liability Arrangements for Which the Total Amount of the&#xd;
      Obligation Is Fixed at the Reporting Date (&amp;ldquo;ASU&#xd;
      2013-04&amp;rdquo;). The amendments in ASU 2013-04 provide&#xd;
      guidance for the recognition, measurement, and disclosure of&#xd;
      obligations resulting from joint and several liability&#xd;
      arrangements for which the total amount of the obligation&#xd;
      within the scope of this update is fixed at the reporting&#xd;
      date, except for obligations addressed within existing&#xd;
      guidance in U.S. GAAP. The guidance requires an entity to&#xd;
      measure those obligations as the sum of the amount the&#xd;
      reporting entity agreed to pay on the basis of its&#xd;
      arrangement among its co-obligors and any additional amount&#xd;
      the reporting entity expects to pay on behalf of its&#xd;
      co-obligors. The guidance in this update also requires an&#xd;
      entity to disclose the nature and amount of the obligation as&#xd;
      well as other information about those obligations. The&#xd;
      amendments in this standard are effective retrospectively for&#xd;
      fiscal years, and interim periods within those years,&#xd;
      beginning after December 15, 2013, which corresponds to the&#xd;
      Company&amp;rsquo;s first quarter of fiscal 2015. The Company is&#xd;
      evaluating when to adopt ASU 2013-04, and the effect the&#xd;
      adoption will have on its financial statements.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      March 2013, the FASB issued ASU 2013-05, Foreign Currency&#xd;
      Matters (Topic 830): Parent&amp;rsquo;s Accounting for the&#xd;
      Cumulative Translation Adjustment upon Derecognition of&#xd;
      Certain Subsidiaries or Groups of Assets within a Foreign&#xd;
      Entity or of an Investment in a Foreign Entity (a consensus&#xd;
      of the FASB Emerging Issues Task Force) (&amp;ldquo;ASU&#xd;
      2013-05&amp;rdquo;). ASU 2013-05 clarifies that when a parent&#xd;
      reporting entity ceases to have a controlling financial&#xd;
      interest in a subsidiary or group of assets that is a&#xd;
      business within a foreign entity, the parent is required to&#xd;
      apply the guidance in ASC 830-30 to release any related&#xd;
      cumulative translation adjustment into net income.&#xd;
      Accordingly, the cumulative translation adjustment should be&#xd;
      released into net income only if the sale or transfer results&#xd;
      in the complete or substantially complete liquidation of the&#xd;
      foreign entity in which the subsidiary or group of assets had&#xd;
      resided. ASU 2013-05 is effective prospectively for fiscal&#xd;
      years and interim reporting periods within those years&#xd;
      beginning after December 15, 2013 which corresponds to the&#xd;
      Company&amp;rsquo;s first quarter of fiscal 2015. Early adoption&#xd;
      is permitted; however, if an entity elects to early adopt ASU&#xd;
      2013-05, it should be applied as of the beginning of the&#xd;
      entity&amp;rsquo;s fiscal year of adoption. Prior periods should&#xd;
      not be adjusted. The Company is evaluating when to adopt ASU&#xd;
      2013-05, and the effect the adoption will have on its&#xd;
      financial statements.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Other&#xd;
      recent ASU&apos;s issued by the FASB and guidance issued by the&#xd;
      Securities and Exchange Commission did not, or are not&#xd;
      believed by management to, have a material effect on the&#xd;
      Company&amp;#8217;s present or future consolidated financial&#xd;
      statements.&lt;/font&gt;&lt;/div&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;width: 87.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 101.5pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 57.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 33.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 57.0pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Raw&#xd;
            materials&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;787,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;896,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Work&#xd;
            in progress&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;555,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;554,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Finished&#xd;
            products&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;229,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;371,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,571,000&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,821,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
  <us-gaap:InventoryRawMaterialsNetOfReserves unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">787000</us-gaap:InventoryRawMaterialsNetOfReserves>
  <us-gaap:InventoryRawMaterialsNetOfReserves unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">896000</us-gaap:InventoryRawMaterialsNetOfReserves>
  <us-gaap:InventoryWorkInProcessNetOfReserves unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">555000</us-gaap:InventoryWorkInProcessNetOfReserves>
  <us-gaap:InventoryWorkInProcessNetOfReserves unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">554000</us-gaap:InventoryWorkInProcessNetOfReserves>
  <us-gaap:InventoryFinishedGoodsNetOfReserves unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">229000</us-gaap:InventoryFinishedGoodsNetOfReserves>
  <us-gaap:InventoryFinishedGoodsNetOfReserves unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">371000</us-gaap:InventoryFinishedGoodsNetOfReserves>
  <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 231.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 12.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 87.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 12.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 85.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Dividend&#xd;
              yield&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;0%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Expected&#xd;
              volatility&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;70.59-70.70%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;77.76-84.97%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;margin-left: -1.5pt; text-indent: 4.5pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Risk&#xd;
              free interest rate&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.51-0.53%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.63-0.76%&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-indent: 3.0pt;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Expected&#xd;
              life&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.50&#xd;
              years&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.25-3.75&#xd;
              years&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate unitRef="pure" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate unitRef="pure" contextRef="c3_From1Jun2011To31May2012" decimals="2">0.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange contextRef="c2_From1Jun2012To31May2013">70.59-70.70%</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange contextRef="c3_From1Jun2011To31May2012">77.76-84.97%</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange contextRef="c2_From1Jun2012To31May2013">0.51-0.53%</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange contextRef="c3_From1Jun2011To31May2012">0.63-0.76%</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange>
  <bmra:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange contextRef="c2_From1Jun2012To31May2013">3.50 years</bmra:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange>
  <bmra:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange contextRef="c3_From1Jun2011To31May2012">3.25-3.75 years</bmra:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum unitRef="pure" contextRef="c2_From1Jun2012To31May2013" decimals="4">0.7059</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum unitRef="pure" contextRef="c3_From1Jun2011To31May2012" decimals="4">0.7776</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum unitRef="pure" contextRef="c2_From1Jun2012To31May2013" decimals="4">0.7070</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum unitRef="pure" contextRef="c3_From1Jun2011To31May2012" decimals="4">0.8497</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum unitRef="pure" contextRef="c2_From1Jun2012To31May2013" decimals="4">0.0051</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum unitRef="pure" contextRef="c3_From1Jun2011To31May2012" decimals="4">0.0063</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum unitRef="pure" contextRef="c2_From1Jun2012To31May2013" decimals="5">0.00530</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum unitRef="pure" contextRef="c3_From1Jun2011To31May2012" decimals="4">0.0076</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c2_From1Jun2012To31May2013">P3Y6M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c41_From1Jun2011To31May2012_MinimumMember">P3Y3M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c42_From1Jun2011To31May2012_MaximumMember">P3Y9M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 12.55pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 288.3pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 13.85pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 68.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.7pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 68.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 300.85pt; border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;For&#xd;
              the Years Ended May 31&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Numerator&#xd;
              for basic and diluted net income per common&#xd;
              share&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;536,957&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;548,435&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&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;&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;&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;&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;&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;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Denominator&#xd;
              for basic net income per common share&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,024,418&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;6,887,929&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Effect&#xd;
              of dilutive securities:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;426,695&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;219,830&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Denominator&#xd;
              for diluted net income per common share&#xd;
              &amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,451,113&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,107,759&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&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;&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;&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;&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;&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;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Basic&#xd;
              net income per common share&#xd;
              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Diluted&#xd;
              net income per common share&#xd;
              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.07&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;0.08&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">426695</us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants>
  <us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants unitRef="shares" contextRef="c3_From1Jun2011To31May2012" decimals="INF">219830</us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants>
  <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;3.&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;INTANGIBLE ASSETS, net&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Intangible&#xd;
      assets, net of accumulated amortization, consist of the&#xd;
      following at May 31:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 175.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 67.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 16.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 67.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Patents&#xd;
              and licenses&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;245,174&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;245,174&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Less&#xd;
              accumulated amortization&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(79,974)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(50,591)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot;&gt;Intangible&#xd;
            Assets, Net&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;165,200&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;194,583&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Expected&#xd;
      amortization of intangible assets for the years ending May&#xd;
      31:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse; width: 194px; height: 149px;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 91.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 39.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &amp;#160;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&amp;#160;23,099&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2015&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&#xd;
              23,958&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2016&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              23,958&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2017&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              23,958&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2018&lt;/font&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &amp;#160; &amp;#160; &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;18,110&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Thereafter&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black; text-align: center;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;49,417&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black; text-align: center;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&#xd;
              $162,500&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:IntangibleAssetsDisclosureTextBlock>
  <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 175.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 67.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 16.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 67.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Patents&#xd;
              and licenses&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;245,174&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;245,174&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Less&#xd;
              accumulated amortization&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(79,974)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(50,591)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot;&gt;Intangible&#xd;
            Assets, Net&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;165,200&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;194,583&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">245174</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">245174</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">79974</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">50591</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse; width: 194px; height: 149px;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 91.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 39.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &amp;#160;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&amp;#160;23,099&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2015&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&#xd;
              23,958&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2016&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              23,958&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2017&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#xd;
              23,958&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2018&lt;/font&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;text-align: center;&quot;&gt;&#xd;
            &amp;#160; &amp;#160; &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;18,110&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Thereafter&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black; text-align: center;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;49,417&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black; text-align: center;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&#xd;
              $162,500&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">23099</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">23958</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">23958</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">23958</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">18110</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">49417</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive>
  <us-gaap:FiniteLivedIntangibleAssetsNet unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">162500</us-gaap:FiniteLivedIntangibleAssetsNet>
<!-- [WMV4][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt+1Vq3zhhUlfDeP/RQUzUZihDO8dLtQrMZMNe4t6pAivP0axfdFZpsLWXen7y7tdZ77ZXW6w6d0NaeQB3iLy4Xd3YOmmUtJXQNykINzqprx8Mpv8hYuL9hd+aR5DVKK2BPjgcbAX9fX7DvgwDmYhVWqwdkBSLSLPpmEbaMUfK7mWf4LW4snISYbvLiL2Odrtaxm9blvsBHTxg==] CSR-->
  <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;4.&#xd;
      ACCOUNTS PAYABLE AND ACCRUED EXPENSES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company&amp;rsquo;s accounts payable and accrued expense balances&#xd;
      consist of the following at May 31:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 108.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 108.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 19.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 67.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 67.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Accounts&#xd;
              payable&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;282,138&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;187,618&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Accrued&#xd;
              expenses&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;40,036&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              rent&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;69,779&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;74,855&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Income&#xd;
              taxes payable&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;59,938&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot;&gt;Accounts&#xd;
            payable and accrued expenses, Total&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;351,917&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;362,447&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
  <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 108.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 108.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 19.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 67.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 67.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Accounts&#xd;
              payable&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;282,138&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;187,618&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Accrued&#xd;
              expenses&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;40,036&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              rent&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;69,779&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;74,855&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Income&#xd;
              taxes payable&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;59,938&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot;&gt;Accounts&#xd;
            payable and accrued expenses, Total&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;351,917&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;362,447&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>
  <us-gaap:AccountsPayableCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">282138</us-gaap:AccountsPayableCurrent>
  <us-gaap:AccountsPayableCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">187618</us-gaap:AccountsPayableCurrent>
  <us-gaap:AccruedLiabilitiesCurrent unitRef="usd" contextRef="c0_AsOf31May2013" xs:nil="true"/>
  <us-gaap:AccruedLiabilitiesCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">40036</us-gaap:AccruedLiabilitiesCurrent>
  <us-gaap:DeferredRentCreditCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">69779</us-gaap:DeferredRentCreditCurrent>
  <us-gaap:DeferredRentCreditCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">74855</us-gaap:DeferredRentCreditCurrent>
  <us-gaap:AccruedIncomeTaxesCurrent unitRef="usd" contextRef="c0_AsOf31May2013" xs:nil="true"/>
  <us-gaap:AccruedIncomeTaxesCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">59938</us-gaap:AccruedIncomeTaxesCurrent>
  <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;5.&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;SHAREHOLDERS&apos; EQUITY&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;STOCK&#xd;
      OPTION AND RESTRICTED STOCK PLANS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      August 1999, the Company adopted a stock option and&#xd;
      restricted stock plan (the &quot;1999 Plan&quot;) which provides that&#xd;
      non-qualified options and incentive stock options and&#xd;
      restricted stock covering an aggregate of 1,000,000 of the&#xd;
      Company&apos;s unissued common stock may be granted to affiliates,&#xd;
      employees or consultants of the Company. As of January 1, of&#xd;
      each calendar year, commencing January 1, 2000, this amount&#xd;
      is subject to automatic annual increases equal to the lesser&#xd;
      of 1.5% of the total number of outstanding common shares,&#xd;
      assuming conversion of convertible securities, or 500,000.&#xd;
      The 1999 plan expired in November 2009. Options granted under&#xd;
      the 1999 Plan were granted at prices not less than 80% of the&#xd;
      then fair market value of the common stock and expired not&#xd;
      more than 10 years after the date of grant.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      August 2010, the Company adopted a stock option and&#xd;
      restricted stock plan (the &quot;2010 Plan&quot;) which provides that&#xd;
      non-qualified options and incentive stock options and&#xd;
      restricted stock covering an aggregate of 850,000 of the&#xd;
      Company&apos;s unissued common stock may be granted to affiliates,&#xd;
      employees or consultants of the Company. This plan was&#xd;
      approved by shareholders in December 2010. &amp;nbsp;The 2010&#xd;
      Plan expires in December 2020. Options granted under the 2010&#xd;
      Plan will be granted at prices not less than 80% of the then&#xd;
      fair market value of the common stock and will expire not&#xd;
      more than 10 years after the date of grant.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Activity&#xd;
      as to stock options outstanding are as&#xd;
      follows:&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 238.85pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 79.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 75.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 74.4pt;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 0.5pt;&quot;&gt;WWWEU&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&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;&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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;NUMBER&#xd;
              OF STOCK OPTIONS&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;PRICE&#xd;
              RANGE PER SHARE&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;WEIGHTED&#xd;
              AVERAGE EXERCISE PRICE&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              outstanding at May 31, 2011&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,000,250&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.30&#xd;
              - $1.30&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.57&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              granted&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;412,500&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.43&#xd;
              - $0.73&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.44&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              exercised&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(84,000)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.38&#xd;
              - $0.73&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.59&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              canceled or expired&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(324,250)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.38&#xd;
              - $1.30&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.71&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              outstanding at May 31, 2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,004,500&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.30&#xd;
              - $0.75&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.46&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              granted&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;30,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.65&#xd;
              - $0.68&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.67&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              exercised&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(122,375)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.30&#xd;
              - $0.73&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.42&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              canceled or expired&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(65,625)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.38&#xd;
              - $0.73&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.52&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              outstanding at May 31, 2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;846,500&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.38&#xd;
              - $0.75&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.47&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      weighted average fair value of options granted during 2013&#xd;
      and 2012 was $0.67 and $0.44, respectively. The aggregate&#xd;
      intrinsic value of options exercised during 2013 and 2012 was&#xd;
      approximately $70,300 and $8,800, respectively. The aggregate&#xd;
      intrinsic value of options outstanding at May 31, 2013 and&#xd;
      2012 was approximately $353,000 and $232,000, respectively.&#xd;
      The aggregate intrinsic value of options vested and&#xd;
      exercisable at May 31, 2013 and 2012 was approximately&#xd;
      $162,000 and $79,000, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Activity&#xd;
      as to non-vested stock options are as follows:&lt;br /&gt;&#xd;
      &lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;table style=&quot;width: 502px;&quot; border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&#xd;
        &#xd;
          &lt;tr&gt;&#xd;
            &lt;td width=&quot;219&quot; height=&quot;20&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; width=&quot;84&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; width=&quot;64&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot; width=&quot;135&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;STOCK&#xd;
              OTIONS&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;NUMBER&#xd;
              OF&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;WEIGHTED&#xd;
              AVERAGE&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;SHARES&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;GRANT&#xd;
              DATE&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl69&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl69&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl69&quot; style=&quot;text-align: center; border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;FAIR&#xd;
              VALUE&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Nonvested&#xd;
              shares at May 31, 2012&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl63&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;602,250&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.42&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Granted&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl63&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;30,000&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.67&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Vested/Issued&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl63&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;(166,375)&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.42&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Forfeited&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl65&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;(57,625)&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl64&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl64&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.53&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;21&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Nonvested&#xd;
              shares at May 31, 2013&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl66&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;408,250&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl67&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl67&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.42&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
        &#xd;
      &lt;/table&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;At&#xd;
      May 31, 2013, total compensation cost related to non-vested&#xd;
      stock option awards not yet recognized totaled $22,034. The&#xd;
      weighted-average period over which this amount is expected to&#xd;
      be recognized is 2.31 years. The weighted average remaining&#xd;
      contractual term of options that were exercisable at May 31,&#xd;
      2013 was 3.25 years.&amp;#160;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      following summarizes information about all of the Company&apos;s&#xd;
      stock options outstanding at May 31, 2013. These options are&#xd;
      comprised of those granted under the 1999 and 2010&#xd;
      plans.&amp;#160;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse; width: 786px; height: 157px;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 74.7pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 80.05pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 82.45pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 75.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 79.2pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 75.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;RANGE&#xd;
              OF EXERCISE PRICES&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;NUMBER&#xd;
              OUTSTANDING 5/31/2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;WEIGHTED&lt;/font&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;AVERAGE&#xd;
              REMAINING CONTRACTUAL LIFE IN YEARS&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;WEIGHTED&#xd;
              AVERAGE EXERCISE PRICE&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;NUMBER&#xd;
              EXERCISABLE AT MAY 31, 2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;WEIGHTED&#xd;
              AVERAGE EXERCISE PRICE&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.30&#xd;
              - $0.50&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;651,500&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.14&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &amp;#160;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.42&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;253,250&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.42&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.51&#xd;
              - $0.75&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;195,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.59&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &amp;#160;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.66&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;185,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.66&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;STOCK&#xd;
      ACTIVITY&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      January 2012, the Board of Directors granted stock options&#xd;
      for 402,500 options to officers, directors and employees of&#xd;
      the Company. Options for directors who are not also officers&#xd;
      vested one quarter immediately and then will vest one quarter&#xd;
      per year thereafter. The options for employees and officers&#xd;
      vest one quarter after one year and then will vest one&#xd;
      quarter per year thereafter. The options are at the exercise&#xd;
      price of $0.43 and expire in five years.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      April 2012, the Board of Directors granted stock options for&#xd;
      10,000 shares to an employee. The option vested one quarter&#xd;
      immediately and then will vest one quarter per year&#xd;
      thereafter. The option is at the exercise price of $0.73 and&#xd;
      expires in five years.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;During&#xd;
      the fiscal year ended May 31, 2012, options to purchase&#xd;
      84,000 shares of common stock were exercised at prices&#xd;
      ranging from $0.38 to $0.73 per share. Total proceeds to the&#xd;
      Company were $47,790.&lt;/font&gt;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      October 2012, the Board of Directors granted stock options&#xd;
      for 30,000 options to employees of the Company. The options&#xd;
      vests one quarter after one year and then will vest one&#xd;
      quarter per year thereafter. &amp;#160;The options are at the&#xd;
      exercise price of $0.65 and $0.68 per share and expire in&#xd;
      five years. &amp;#160;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;During&#xd;
      the fiscal year ended May 31, 2013, options to purchase&#xd;
      122,375 shares of common stock were exercised at prices&#xd;
      ranging from $0.30 to $0.73. Total proceeds to the Company&#xd;
      were $51,514.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;During&#xd;
      the fiscal year ended May 31, 2013, the Company sold 200,000&#xd;
      shares of its common stock at a price of $1.25 per share to&#xd;
      an investor for proceeds of $250,000. This investor has&#xd;
      agreed to purchase an additional 200,000 shares of common&#xd;
      stock at $1.25 per share at a later date.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized unitRef="shares" contextRef="c43_AsOf31Aug1999_A1999PlanMember" decimals="INF">1000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage unitRef="pure" contextRef="c44_AsOf31Jan2000_A1999PlanMember" decimals="3">0.015</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage>
  <bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber unitRef="shares" contextRef="c44_AsOf31Jan2000_A1999PlanMember" decimals="INF">500000</bmra:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent unitRef="pure" contextRef="c45_From1Aug1999To31Aug1999_A1999PlanMember" decimals="2">0.80</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="c45_From1Aug1999To31Aug1999_A1999PlanMember">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized unitRef="shares" contextRef="c46_AsOf31Aug2010_A2010PlanMember" decimals="INF">850000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent unitRef="pure" contextRef="c47_From1Aug2010To31Aug2010_A2010PlanMember" decimals="2">0.80</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="c47_From1Aug2010To31Aug2010_A2010PlanMember">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.67</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c3_From1Jun2011To31May2012" decimals="2">0.44</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">70300</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">8800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">353000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">232000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">162000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">79000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">22034</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="c2_From1Jun2012To31May2013">P2Y113D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="c2_From1Jun2012To31May2013">P3Y3M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c48_From1Jan2012To31Jan2012_OfficersDirectorsAndEmployeesMember" decimals="INF">402500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c48_From1Jan2012To31Jan2012_OfficersDirectorsAndEmployeesMember" decimals="2">0.43</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="c49_From1Jan2012To31Jan2012_EmployeeStockOptionMember_OfficersDirectorsAndEmployeesMember">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c50_From1Apr2012To30Apr2012" decimals="INF">10000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c50_From1Apr2012To30Apr2012" decimals="2">0.73</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="c51_From1Apr2012To30Apr2012_EmployeeStockOptionMember">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c3_From1Jun2011To31May2012" decimals="INF">84000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit unitRef="usdPershares" contextRef="c3_From1Jun2011To31May2012" decimals="2">0.38</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
  <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit unitRef="usdPershares" contextRef="c3_From1Jun2011To31May2012" decimals="2">0.73</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c52_From1Oct2012To31Oct2012_EmployeesMember" decimals="INF">30000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c53_From1Oct2012To31Oct2012_MinimumMember_EmployeesMember" decimals="2">0.65</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c54_From1Oct2012To31Oct2012_MaximumMember_EmployeesMember" decimals="2">0.68</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="c52_From1Oct2012To31Oct2012_EmployeesMember">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">122375</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit unitRef="usdPershares" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.30</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
  <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit unitRef="usdPershares" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.73</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
  <us-gaap:StockIssuedDuringPeriodSharesNewIssues unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">200000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
  <us-gaap:SharesIssuedPricePerShare unitRef="usdPershares" contextRef="c0_AsOf31May2013" decimals="2">1.25</us-gaap:SharesIssuedPricePerShare>
  <bmra:SharesIssuableToInvestors unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">200000</bmra:SharesIssuableToInvestors>
  <bmra:ShareIssuableToInvestorSharePrice unitRef="usdPershares" contextRef="c0_AsOf31May2013" decimals="2">1.25</bmra:ShareIssuableToInvestorSharePrice>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 238.85pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 79.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 75.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 74.4pt;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 0.5pt;&quot;&gt;WWWEU&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&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;&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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;NUMBER&#xd;
              OF STOCK OPTIONS&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;PRICE&#xd;
              RANGE PER SHARE&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;WEIGHTED&#xd;
              AVERAGE EXERCISE PRICE&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              outstanding at May 31, 2011&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,000,250&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.30&#xd;
              - $1.30&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.57&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              granted&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;412,500&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.43&#xd;
              - $0.73&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.44&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              exercised&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(84,000)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.38&#xd;
              - $0.73&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.59&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              canceled or expired&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(324,250)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.38&#xd;
              - $1.30&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.71&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              outstanding at May 31, 2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,004,500&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.30&#xd;
              - $0.75&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.46&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              granted&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;30,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.65&#xd;
              - $0.68&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.67&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              exercised&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(122,375)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.30&#xd;
              - $0.73&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.42&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              canceled or expired&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(65,625)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.38&#xd;
              - $0.73&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.52&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Options&#xd;
              outstanding at May 31, 2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;846,500&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.38&#xd;
              - $0.75&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.47&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c55_AsOf31May2011_PriceRangePerShareAMember" decimals="INF">1000250</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c55_AsOf31May2011_PriceRangePerShareAMember" decimals="2">0.57</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c56_From1Jun2011To31May2012_PriceRangePerShareBMember" decimals="INF">412500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c56_From1Jun2011To31May2012_PriceRangePerShareBMember" decimals="2">0.44</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c57_From1Jun2011To31May2012_PriceRangePerShareCMember" decimals="INF">84000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c57_From1Jun2011To31May2012_PriceRangePerShareCMember" decimals="2">0.59</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod unitRef="shares" contextRef="c58_From1Jun2011To31May2012_PriceRangePerShareDMember" decimals="INF">324250</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c58_From1Jun2011To31May2012_PriceRangePerShareDMember" decimals="2">0.71</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c59_AsOf31May2012_PriceRangePerShareEMember" decimals="INF">1004500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c59_AsOf31May2012_PriceRangePerShareEMember" decimals="2">0.46</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c60_From1Jun2012To31May2013_PriceRangePerShareFMember" decimals="INF">30000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c60_From1Jun2012To31May2013_PriceRangePerShareFMember" decimals="2">0.67</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c61_From1Jun2012To31May2013_PriceRangePerShareGMember" decimals="INF">122375</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c61_From1Jun2012To31May2013_PriceRangePerShareGMember" decimals="2">0.42</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod unitRef="shares" contextRef="c62_From1Jun2012To31May2013_PriceRangePerShareHMember" decimals="INF">65625</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c62_From1Jun2012To31May2013_PriceRangePerShareHMember" decimals="2">0.52</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c63_AsOf31May2013_PriceRangePerShareIMember" decimals="INF">846500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c63_AsOf31May2013_PriceRangePerShareIMember" decimals="2">0.47</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;table style=&quot;width: 502px;&quot; border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&#xd;
        &#xd;
          &lt;tr&gt;&#xd;
            &lt;td width=&quot;219&quot; height=&quot;20&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; width=&quot;84&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; width=&quot;64&quot;&gt;&#xd;
              &amp;#160;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot; width=&quot;135&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;STOCK&#xd;
              OTIONS&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;NUMBER&#xd;
              OF&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;WEIGHTED&#xd;
              AVERAGE&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;SHARES&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl68&quot; style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;GRANT&#xd;
              DATE&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl69&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl69&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl69&quot; style=&quot;text-align: center; border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;FAIR&#xd;
              VALUE&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Nonvested&#xd;
              shares at May 31, 2012&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl63&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;602,250&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.42&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Granted&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl63&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;30,000&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.67&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Vested/Issued&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl63&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;(166,375)&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.42&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;20&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Forfeited&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl65&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;(57,625)&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl64&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl64&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.53&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
          &lt;tr&gt;&#xd;
            &lt;td height=&quot;21&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Nonvested&#xd;
              shares at May 31, 2013&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl66&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;408,250&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl67&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
            &lt;td class=&quot;xl67&quot; style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot; align=&quot;right&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;0.42&lt;/font&gt;&#xd;
            &lt;/td&gt;&#xd;
          &lt;/tr&gt;&#xd;
        &#xd;
      &lt;/table&gt;&#xd;
    &lt;/div&gt;</us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares unitRef="shares" contextRef="c64_AsOf30May2012" decimals="INF">602250</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c64_AsOf30May2012" decimals="2">0.42</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">30000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.67</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">166375</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.42</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares unitRef="shares" contextRef="c2_From1Jun2012To31May2013" decimals="INF">57625</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c2_From1Jun2012To31May2013" decimals="2">0.53</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares unitRef="shares" contextRef="c0_AsOf31May2013" decimals="INF">408250</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c0_AsOf31May2013" decimals="2">0.42</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
  <us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse; width: 786px; height: 157px;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 74.7pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 80.05pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 82.45pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 75.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 79.2pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 75.8pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;RANGE&#xd;
              OF EXERCISE PRICES&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;NUMBER&#xd;
              OUTSTANDING 5/31/2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;WEIGHTED&lt;/font&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;AVERAGE&#xd;
              REMAINING CONTRACTUAL LIFE IN YEARS&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;WEIGHTED&#xd;
              AVERAGE EXERCISE PRICE&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;NUMBER&#xd;
              EXERCISABLE AT MAY 31, 2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;WEIGHTED&#xd;
              AVERAGE EXERCISE PRICE&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.30&#xd;
              - $0.50&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;651,500&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.14&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &amp;#160;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.42&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;253,250&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.42&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.51&#xd;
              - $0.75&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;195,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3.59&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &amp;#160;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.66&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;185,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$0.66&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock>
  <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions unitRef="shares" contextRef="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" decimals="INF">651500</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions>
  <us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2 contextRef="c66_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember">P3Y51D</us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2>
  <us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1 unitRef="usdPershares" contextRef="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" decimals="2">0.42</us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1>
  <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions unitRef="shares" contextRef="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" decimals="INF">253250</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions>
  <us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1 unitRef="usdPershares" contextRef="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" decimals="2">0.42</us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1>
  <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions unitRef="shares" contextRef="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" decimals="INF">195000</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions>
  <us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2 contextRef="c68_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember">P3Y215D</us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2>
  <us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1 unitRef="usdPershares" contextRef="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" decimals="2">0.66</us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1>
  <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions unitRef="shares" contextRef="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" decimals="INF">185000</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions>
  <us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1 unitRef="usdPershares" contextRef="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" decimals="2">0.66</us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;6.&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;INCOME TAXES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Income&#xd;
      tax&amp;nbsp;(benefit) expense from continuing operations for the&#xd;
      years ended May 31, 2013 and 2012 consists of the following&#xd;
      current provisions:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 21.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 210.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 48.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 33.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 66.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 231.75pt;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Current:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;U.S.&#xd;
              Federal&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &amp;#160;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;State&#xd;
              and local&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(21,493)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;63,414&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Total&#xd;
            c&lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;urrent&lt;/font&gt;&lt;br /&gt;&#xd;
            &lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(21,493)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;63,414&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 226.5pt;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;U.S.&#xd;
              Federal&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(521)&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;State&#xd;
              and local&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;9,521&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,600&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Total&#xd;
            d&lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;eferred&lt;/font&gt;&lt;br /&gt;&#xd;
            &lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;9,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,600&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&amp;#160;&#xd;
            Income tax (benefit) expense&lt;br /&gt;&#xd;
            &lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(12,493)&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;65,014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Income&#xd;
      tax (benefit) expense from continuing operations differs from&#xd;
      the amounts computed by applying the U.S. Federal income tax&#xd;
      rate of 35 percent to pretax income as a result of the&#xd;
      following:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 12.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 254.25pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 60.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 60.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 267.0pt; border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Years&#xd;
              ended May 31,&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Computed&#xd;
              &quot;expected&quot; tax expense (benefit)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;184,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;215,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Increase&#xd;
              (reduction) in income taxes resulting from:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;True&#xd;
              up of carry forwards and other items&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;-&#xd;
              &amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;30,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Change&#xd;
              in valuation allowance&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(205,000)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(219,000)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;State&#xd;
              income taxes, net of federal benefit&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;15,000&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;36,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Research&#xd;
              and development tax credits&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(14,000)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(4,000)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Permanent&#xd;
              tax differences and other&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,507&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: #000000;&quot; lang=&quot;EN-US&quot;&gt;&amp;#160;&amp;#160; Income tax (benefit)&#xd;
            expense&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(12,493)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;65,014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      tax effect of significant temporary differences is presented&#xd;
      below:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 12.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 12.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 297.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 18.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 49.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 19.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 49.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 323.25pt; border-bottom: 1pt solid black;&quot; colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Years&#xd;
              ended May 31,&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              tax assets:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;div&gt;&#xd;
                &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Accounts&#xd;
                receivable, principally due to allowance for&lt;/font&gt;&#xd;
              &lt;/div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;doubtful&#xd;
              accounts and sales returns&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;47,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;46,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Inventory&#xd;
              valuation&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;32,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;30,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Compensated&#xd;
              absences and deferred payroll&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;37,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;70,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Net&#xd;
              operating loss carryforwards&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;94,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;327,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Tax&#xd;
              credit carryforwards&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;117,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;83,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              rent expense&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;28,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;31,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Other&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;42,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;77,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&#xd;
              deferred tax assets&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;397,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;664,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Less&#xd;
              valuation allowance&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(280,000)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&lt;a class=&quot;a&quot;&gt;Deferred Tax Asset Net&lt;/a&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;397,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;384,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              tax liabilities:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Accumulated&#xd;
              depreciation of property and equipment&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(168,000)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(146,000)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Net&#xd;
              deferred tax asset&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;229,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;238,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              tax assets, current portion&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;144,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;177,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              tax assets, long-term portion&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;85,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;61,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot;&gt;Deferred&#xd;
            tax assets, Total&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;229,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;238,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company has provided a valuation allowance of $0 and $280,000&#xd;
      as of May 31, 2013 and 2012, respectively. &amp;#160; After&#xd;
      analyzing the Company&amp;#8217;s tax position, operational&#xd;
      history and profitability for the past 3 years, management&#xd;
      has&amp;#160;chosen to remove all of the remaining allowance for&#xd;
      the uncertainty of its future income, as the determination&#xd;
      that it was more likely that the deferred tax asset would be&#xd;
      realized in the future. The net change in the valuation&#xd;
      allowance for the years ended May 31, 2013 and 2012 was a&#xd;
      decrease of $280,000 and $231,000, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;At&#xd;
      May 31, 2013 and 2012, the Company has federal income tax net&#xd;
      operating loss carryforwards of approximately $480,000 and&#xd;
      $848,000 respectively. Of the reported net operating loss&#xd;
      carryforwards, approximately $211,000 are related to windfall&#xd;
      tax benefits from the exercise of the Company&amp;#8217;s stock&#xd;
      options by certain employees. Pursuant to ASC 718, the&#xd;
      federal benefit of approximately $74,000 associated with this&#xd;
      portion of the net operating loss will be credited to&#xd;
      additional paid-in capital when the tax benefits are actually&#xd;
      realized. The federal net operating loss carryforwards begin&#xd;
      to expire in 2021. At May 31, 2013 and 2012, the Company has&#xd;
      California state income tax net operating loss carryforwards&#xd;
      of approximately $0 and $527,000, respectively.&amp;#160;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;At&#xd;
      May 31, 2013, the Company has federal research and&#xd;
      development tax credit carryforward of approximately&#xd;
      $109,000. &amp;nbsp;The federal credits begin to expire in 2027.&#xd;
      &amp;nbsp;The Company also had similar credit carry forwards for&#xd;
      state purposes of $8,000&amp;nbsp;at May 31, 2013.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Pursuant&#xd;
      to Internal Revenue Code Sections 382 and 383, annual use of&#xd;
      the Company&apos;s net operating loss (&quot;NOL&quot;) and credit&#xd;
      carryforwards may be limited by statute because of a&#xd;
      cumulative change in ownership of more than 50%. Pursuant to&#xd;
      Sections 382 and 383 of the Code, the annual use of the&#xd;
      Company&apos;s NOLs would be limited if there is a cumulative&#xd;
      change of ownership (as that term is defined in Section&#xd;
      382(g) of the Code) of greater than 50% in a three year&#xd;
      period. Based on management&apos;s analysis the Company does not&#xd;
      believe that a cumulative change in ownership of greater than&#xd;
      50% has taken place.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;For&#xd;
      the fiscal year ended May 31, 2013 and 2012, the Company did&#xd;
      an analysis of its ASC 740 position and has not identified&#xd;
      any uncertain tax positions as defined under ASC 740. Should&#xd;
      such position be identified in the future and should the&#xd;
      Company owe interest and penalties as a result of this, these&#xd;
      would be recognized as interest expense and other expense,&#xd;
      respectively, in the financial statements. The Company is no&#xd;
      longer subject to any significant U.S. federal tax&#xd;
      examinations by tax authorities for years before fiscal year&#xd;
      2009.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:DeferredTaxAssetsValuationAllowance unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">0</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:DeferredTaxAssetsValuationAllowance unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">280000</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-280000</us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
  <us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-231000</us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
  <us-gaap:OperatingLossCarryforwards unitRef="usd" contextRef="c69_AsOf31May2013_DomesticCountryMember" decimals="0">480000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards unitRef="usd" contextRef="c70_AsOf31May2012_DomesticCountryMember" decimals="0">848000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards unitRef="usd" contextRef="c71_AsOf31May2013_WindfallTaxBenefitMember" decimals="0">211000</us-gaap:OperatingLossCarryforwards>
  <bmra:FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">74000</bmra:FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital>
  <us-gaap:OperatingLossCarryforwards unitRef="usd" contextRef="c72_AsOf31May2013_CaliforniaStateMember" decimals="0">0</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards unitRef="usd" contextRef="c73_AsOf31May2012_CaliforniaStateMember" decimals="0">527000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsResearch unitRef="usd" contextRef="c69_AsOf31May2013_DomesticCountryMember" decimals="0">109000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsResearch>
  <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsResearch unitRef="usd" contextRef="c74_AsOf31May2013_StateMember" decimals="0">8000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsResearch>
  <us-gaap:FederalIncomeTaxNoteTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 21.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 210.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 48.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 33.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 66.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 231.75pt;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Current:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;U.S.&#xd;
              Federal&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &amp;#160;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;State&#xd;
              and local&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(21,493)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;63,414&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Total&#xd;
            c&lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;urrent&lt;/font&gt;&lt;br /&gt;&#xd;
            &lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(21,493)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;63,414&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 226.5pt;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;U.S.&#xd;
              Federal&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(521)&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;State&#xd;
              and local&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;9,521&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,600&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;Total&#xd;
            d&lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;eferred&lt;/font&gt;&lt;br /&gt;&#xd;
            &lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;9,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,600&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: times new roman,times; font-size: small;&quot;&gt;&amp;#160;&amp;#160;&#xd;
            Income tax (benefit) expense&lt;br /&gt;&#xd;
            &lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(12,493)&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;65,014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:FederalIncomeTaxNoteTextBlock>
  <us-gaap:CurrentFederalTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" xs:nil="true"/>
  <us-gaap:CurrentFederalTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" xs:nil="true"/>
  <us-gaap:CurrentStateAndLocalTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-21493</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
  <us-gaap:CurrentStateAndLocalTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">63414</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
  <us-gaap:CurrentIncomeTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-21493</us-gaap:CurrentIncomeTaxExpenseBenefit>
  <us-gaap:CurrentIncomeTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">63414</us-gaap:CurrentIncomeTaxExpenseBenefit>
  <us-gaap:DeferredFederalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-521</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
  <us-gaap:DeferredFederalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" xs:nil="true"/>
  <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">9521</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
  <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">1600</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
  <us-gaap:DeferredIncomeTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">9000</us-gaap:DeferredIncomeTaxExpenseBenefit>
  <us-gaap:DeferredIncomeTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">1600</us-gaap:DeferredIncomeTaxExpenseBenefit>
  <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 12.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 254.25pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 60.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 60.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 267.0pt; border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Years&#xd;
              ended May 31,&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Computed&#xd;
              &quot;expected&quot; tax expense (benefit)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;184,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-top: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;215,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Increase&#xd;
              (reduction) in income taxes resulting from:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;True&#xd;
              up of carry forwards and other items&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;-&#xd;
              &amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;30,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Change&#xd;
              in valuation allowance&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(205,000)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(219,000)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;State&#xd;
              income taxes, net of federal benefit&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;15,000&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;36,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Research&#xd;
              and development tax credits&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(14,000)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(4,000)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Permanent&#xd;
              tax differences and other&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,507&amp;#160;&lt;br /&gt;&#xd;
              &lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;font style=&quot;font-size: 10pt; font-family: Times New Roman; color: #000000;&quot; lang=&quot;EN-US&quot;&gt;&amp;#160;&amp;#160; Income tax (benefit)&#xd;
            expense&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(12,493)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;65,014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
  <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">184000</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
  <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">215000</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
  <us-gaap:IncomeTaxReconciliationTaxCreditsOther unitRef="usd" contextRef="c2_From1Jun2012To31May2013" xs:nil="true"/>
  <us-gaap:IncomeTaxReconciliationTaxCreditsOther unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-30000</us-gaap:IncomeTaxReconciliationTaxCreditsOther>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">-205000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">-219000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">15000</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">36000</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:IncomeTaxReconciliationTaxCreditsResearch unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">14000</us-gaap:IncomeTaxReconciliationTaxCreditsResearch>
  <us-gaap:IncomeTaxReconciliationTaxCreditsResearch unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">4000</us-gaap:IncomeTaxReconciliationTaxCreditsResearch>
  <us-gaap:IncomeTaxReconciliationTaxSettlements unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">7507</us-gaap:IncomeTaxReconciliationTaxSettlements>
  <us-gaap:IncomeTaxReconciliationTaxSettlements unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">7014</us-gaap:IncomeTaxReconciliationTaxSettlements>
  <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 12.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 12.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 297.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 18.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 49.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 19.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 49.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 323.25pt; border-bottom: 1pt solid black;&quot; colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Years&#xd;
              ended May 31,&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              tax assets:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;div&gt;&#xd;
                &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Accounts&#xd;
                receivable, principally due to allowance for&lt;/font&gt;&#xd;
              &lt;/div&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;doubtful&#xd;
              accounts and sales returns&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;47,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;46,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Inventory&#xd;
              valuation&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;32,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;30,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Compensated&#xd;
              absences and deferred payroll&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;37,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;70,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Net&#xd;
              operating loss carryforwards&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;94,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;327,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Tax&#xd;
              credit carryforwards&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;117,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;83,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              rent expense&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;28,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;31,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Other&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;42,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;77,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&#xd;
              deferred tax assets&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;397,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;664,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Less&#xd;
              valuation allowance&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;--&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(280,000)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&lt;a class=&quot;a&quot;&gt;Deferred Tax Asset Net&lt;/a&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;397,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;384,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              tax liabilities:&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;2&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Accumulated&#xd;
              depreciation of property and equipment&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(168,000)&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;(146,000)&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Net&#xd;
              deferred tax asset&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;229,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;238,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              tax assets, current portion&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;144,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;177,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot; colspan=&quot;3&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Deferred&#xd;
              tax assets, long-term portion&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;85,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;61,000&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&lt;font style=&quot;font-size: 10pt; font-family: Times New Roman;&quot;&gt;Deferred&#xd;
            tax assets, Total&lt;/font&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;229,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;238,000&amp;#160;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">47000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">46000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>
  <us-gaap:DeferredTaxAssetsInventory unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">32000</us-gaap:DeferredTaxAssetsInventory>
  <us-gaap:DeferredTaxAssetsInventory unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">30000</us-gaap:DeferredTaxAssetsInventory>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">37000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">70000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions>
  <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">94000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
  <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">327000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
  <us-gaap:DeferredTaxAssetsTaxCreditCarryforwards unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">117000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwards>
  <us-gaap:DeferredTaxAssetsTaxCreditCarryforwards unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">83000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwards>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">28000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">31000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">42000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">77000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther>
  <us-gaap:DeferredTaxAssetsGross unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">397000</us-gaap:DeferredTaxAssetsGross>
  <us-gaap:DeferredTaxAssetsGross unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">664000</us-gaap:DeferredTaxAssetsGross>
  <us-gaap:DeferredTaxAssetsNet unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">397000</us-gaap:DeferredTaxAssetsNet>
  <us-gaap:DeferredTaxAssetsNet unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">384000</us-gaap:DeferredTaxAssetsNet>
  <us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">-168000</us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment>
  <us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">-146000</us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment>
  <us-gaap:DeferredTaxAssetsLiabilitiesNet unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">229000</us-gaap:DeferredTaxAssetsLiabilitiesNet>
  <us-gaap:DeferredTaxAssetsLiabilitiesNet unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">238000</us-gaap:DeferredTaxAssetsLiabilitiesNet>
  <us-gaap:DeferredTaxAssetsLiabilitiesNetCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">144000</us-gaap:DeferredTaxAssetsLiabilitiesNetCurrent>
  <us-gaap:DeferredTaxAssetsLiabilitiesNetCurrent unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">177000</us-gaap:DeferredTaxAssetsLiabilitiesNetCurrent>
  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;7.&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;BUSINESS SEGMENTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company operates as one segment. Geographic information&#xd;
      regarding net sales is approximately as follows:&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;width: 19.5pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 74.25pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 66.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 66.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 66.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;width: 93.75pt;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Net&#xd;
            sales:&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Europe&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,840,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,533,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;United&#xd;
            States &amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;822,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,074,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Asia&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,770,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,420,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;South&#xd;
            America&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Middle&#xd;
            East&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;31,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;22,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Other&#xd;
            foreign&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;30,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&#xd;
            net sales&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;6,473,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;6,081,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
  <us-gaap:ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse;&quot;&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;width: 19.5pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 74.25pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 66.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 66.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 66.75pt;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2013&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: center;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2012&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;width: 93.75pt;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Net&#xd;
            sales:&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Europe&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,840,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,533,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;United&#xd;
            States &amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;822,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;1,074,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Asia&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,770,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,420,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;South&#xd;
            America&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;7,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Middle&#xd;
            East&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;31,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;22,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Other&#xd;
            foreign&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;3,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;30,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&#xd;
            net sales&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &amp;nbsp;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;6,473,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
          &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
            &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;6,081,000&lt;/font&gt;&#xd;
          &lt;/div&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c75_From1Jun2012To31May2013_EuropeMember" decimals="0">2840000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c76_From1Jun2011To31May2012_EuropeMember" decimals="0">2533000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c77_From1Jun2012To31May2013_UnitedStatesMember" decimals="0">822000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c78_From1Jun2011To31May2012_UnitedStatesMember" decimals="0">1074000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c79_From1Jun2012To31May2013_AsiaMember" decimals="0">2770000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c80_From1Jun2011To31May2012_AsiaMember" decimals="0">2420000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c81_From1Jun2012To31May2013_SouthAmericaMember" decimals="0">7000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c82_From1Jun2011To31May2012_SouthAmericaMember" decimals="0">2000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c83_From1Jun2012To31May2013_MiddleEastMember" decimals="0">31000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c84_From1Jun2011To31May2012_MiddleEastMember" decimals="0">22000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c85_From1Jun2012To31May2013_OtherForeignMember" decimals="0">3000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet unitRef="usd" contextRef="c86_From1Jun2011To31May2012_OtherForeignMember" decimals="0">30000</us-gaap:SalesRevenueNet>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;8.&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;COMMITMENTS AND CONTINGENCIES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;OPERATING&#xd;
      LEASES&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;On&#xd;
      June 18, 2009 the Company entered into an agreement to lease&#xd;
      a building in Irvine, California. The lease commenced&#xd;
      September 1, 2009 and ends August 31, 2016. &amp;nbsp;The initial&#xd;
      base rent was set at $18,490 per month increasing to $22,080&#xd;
      through August 31, 2016, with a security deposit of $22,080.&#xd;
      &amp;nbsp;The following is a schedule of rent payments due under&#xd;
      the terms of the lease:&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse; width: 436px; height: 136px;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 115.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 51.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 57.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Years&#xd;
              Ending May 31,&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;247,902&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2015&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;255,363&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2016&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;263,031&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2017&lt;/font&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;66,240&lt;/font&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;832,536&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;According&#xd;
      to the terms of the lease, the Company is also responsible&#xd;
      for routine repairs of the building and for certain increases&#xd;
      in property tax.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&#xd;
      gross rent expense in the U.S. for fiscal 2013 and 2012 was&#xd;
      $234,960 and&amp;#160;$235,984, respectively. &amp;#160;Net rent&#xd;
      expense in the U.S. for fiscal 2013 and 2012 was $210,935 and&#xd;
      $202,984, respectively. The Company received $24,025 and&#xd;
      $33,000 in fiscal 2013 and 2012, respectively, in income from&#xd;
      a temporary sublease, which offset total rent expense. Rent&#xd;
      expense for the Mexico facility for fiscal 2013 and 2012 was&#xd;
      $33,744 and $36,302, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company also has various insignificant leases for office&#xd;
      equipment.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;RETIREMENT&#xd;
      SAVINGS PLAN&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Effective&#xd;
      September 1, 1986, the Company established a 401(k) plan for&#xd;
      the benefit of its employees. The plan permits eligible&#xd;
      employees to contribute to the plan up to the maximum&#xd;
      percentage of total annual compensation allowable under the&#xd;
      limits of Internal Revenue Code Sections 415, 401(k) and 404.&#xd;
      The Company, at the discretion of its Board of Directors, may&#xd;
      make contributions to the plan in amounts determined by the&#xd;
      Board each year. No contributions by the Company have been&#xd;
      made since the plan&apos;s inception.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;LITIGATION&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company is, from time to time, involved in legal proceedings,&#xd;
      claims and litigation arising in the ordinary course of&#xd;
      business. While the amounts claimed may be substantial, the&#xd;
      ultimate liability cannot presently be determined because of&#xd;
      considerable uncertainties that exist. Therefore, it is&#xd;
      possible the outcome of such legal proceedings, claims and&#xd;
      litigation could have a material effect on quarterly or&#xd;
      annual operating results or cash flows when resolved in a&#xd;
      future period. However, based on facts currently available,&#xd;
      management believes such matters will not have a material&#xd;
      adverse effect on the Company&apos;s consolidated financial&#xd;
      position, results of operations or cash flows. There were no&#xd;
      legal proceedings pending as of May 31, 2013.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;CONTRACTS&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;On&#xd;
      March 27, 2009, the Company signed an Asset Purchase&#xd;
      Agreement with a European company for the purchase of certain&#xd;
      technology related to the manufacture of certain medical&#xd;
      diagnostic tests. &amp;nbsp;Consideration for this purchase was a&#xd;
      nominal deposit upon signing the agreement and a nominal&#xd;
      transfer fee upon successful commencement of production of&#xd;
      the products. &amp;nbsp;A royalty shall be paid for five years&#xd;
      beginning on the date of first sale of finished product&#xd;
      derived from the purchased assets. Royalty payments of 10% of&#xd;
      sales are due on these products for a period of five years.&#xd;
      &amp;nbsp;Royalty expense for this license was approximately $300&#xd;
      and $160 for the years ended May 31, 2013 and 2012,&#xd;
      respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      October 2009, the Company entered into a non-exclusive,&#xd;
      worldwide, perpetual, irrevocable, and transferable&#xd;
      cross-license agreement to acquire technology and&#xd;
      intellectual property from and make available its technology&#xd;
      and intellectual property related to enzyme-linked&#xd;
      immunosorbent assay products to be marketed by the Company.&#xd;
      Pursuant to the terms of the license agreement, the Company&#xd;
      has paid $25,000 for the license for each of six products,&#xd;
      with a similar amount to be paid for each of two additional&#xd;
      products as they are transferred. The Company will be&#xd;
      amortizing the costs for these licenses over a ten year&#xd;
      period. As part of this agreement, the Company must pay&#xd;
      royalties on future sales of these products between 4% and 8%&#xd;
      and is eligible to receive royalties from certain of its&#xd;
      products licensed in the same percentages. The Company&#xd;
      accrues this royalty when it becomes payable. &amp;#160;The&#xd;
      Company had incurred approximately $15,000 and $16,500 in&#xd;
      amortization of licensing fees during fiscal 2013 and 2012,&#xd;
      respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;In&#xd;
      May 2010, the Company acquired from an inventor the&#xd;
      exclusive, perpetual license to a United States patent&#xd;
      applicable to the measurement of thiopurine methyltransferase&#xd;
      within patients prior to commencing treatment with thiopurine&#xd;
      drugs. The product is currently being redeveloped by the&#xd;
      Company. Pursuant to the terms of the license agreement, the&#xd;
      Company was granted an exclusive, worldwide, perpetual&#xd;
      license to manufacture, market, distribute and sell the&#xd;
      products contemplated by the patents subject to the payment&#xd;
      of $25,000 as reimbursement to the patent holder for legal&#xd;
      and other costs associated with obtaining the patent, which&#xd;
      was paid in June 2010. The Company is amortizing the initial&#xd;
      cost of $25,000 for this license over a ten year period.&#xd;
      &amp;nbsp;As of May 31, 2013, the Company had amortized $7,500 of&#xd;
      the license. As part of this agreement, the Company must pay&#xd;
      royalties on future sales of these products between 4% and 8%&#xd;
      through September 30, 2022. The agreement also has minimum&#xd;
      escalating royalty payments which must be made for the&#xd;
      Company to keep its exclusivity for the license. The Company&#xd;
      accrues this royalty when it becomes payable. &amp;nbsp;Royalty&#xd;
      in the amounts of $24,000 and $10,294 was recorded for the&#xd;
      years ended May 31, 2013 or 2012, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;On&#xd;
      October 19, 2010, the Company signed an agreement with a&#xd;
      university to acquire the rights to manufacture and market&#xd;
      certain products using two patents owned by the university.&#xd;
      &amp;nbsp;The Company paid a license issue fee of $15,000&#xd;
      initially and will pay royalties on net sales quarterly.&#xd;
      &amp;nbsp;The Company has amortized all of the licensing fee as&#xd;
      of May 31, 2013. &amp;nbsp;&amp;nbsp;Royalty expense for this license&#xd;
      was approximately $7,000 and $8,000 for the years ended May&#xd;
      31, 2013 and 2012, respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;The&#xd;
      Company has two royalty agreements in which it has obtained&#xd;
      rights to manufacture and market certain products for the&#xd;
      life of the products. Royalty expense of approximately&#xd;
      $26,000 and $30,000 is included in cost of sales for these&#xd;
      agreements for the years ended May 31, 2013 and 2012,&#xd;
      respectively. Beginning in fiscal 2011 the Company is only&#xd;
      required to pay royalties for one of the products due to the&#xd;
      fact that the company that was paid the royalties no longer&#xd;
      provides materials to make that product, which was part of&#xd;
      the original agreement. Sales of products manufactured under&#xd;
      these agreements comprise approximately 2.9% and 3.4% of&#xd;
      total sales for the years ended May 31, 2013 and 2012,&#xd;
      respectively. The Company may license other products or&#xd;
      technology in the future as it deems necessary for conducting&#xd;
      business.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
  <bmra:OperatingLeaseInitiationDate contextRef="c2_From1Jun2012To31May2013">2009-09-01</bmra:OperatingLeaseInitiationDate>
  <us-gaap:LeaseExpirationDate1 contextRef="c2_From1Jun2012To31May2013">2016-08-31</us-gaap:LeaseExpirationDate1>
  <us-gaap:OperatingLeasesRentExpenseMinimumRentals unitRef="usd" contextRef="c87_From1Jun2012To31May2013_OperatingLeaseRentalMember" decimals="0">18490</us-gaap:OperatingLeasesRentExpenseMinimumRentals>
  <us-gaap:OperatingLeasesRentExpenseContingentRentals unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">22080</us-gaap:OperatingLeasesRentExpenseContingentRentals>
  <us-gaap:SecurityDepositLiability unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">22080</us-gaap:SecurityDepositLiability>
  <us-gaap:LeaseAndRentalExpense unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">234960</us-gaap:LeaseAndRentalExpense>
  <us-gaap:LeaseAndRentalExpense unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">235984</us-gaap:LeaseAndRentalExpense>
  <us-gaap:OperatingLeasesRentExpenseNet unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">210935</us-gaap:OperatingLeasesRentExpenseNet>
  <us-gaap:OperatingLeasesRentExpenseNet unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">202984</us-gaap:OperatingLeasesRentExpenseNet>
  <us-gaap:OperatingLeasesRentExpenseSubleaseRentals1 unitRef="usd" contextRef="c2_From1Jun2012To31May2013" decimals="0">24025</us-gaap:OperatingLeasesRentExpenseSubleaseRentals1>
  <us-gaap:OperatingLeasesRentExpenseSubleaseRentals1 unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">33000</us-gaap:OperatingLeasesRentExpenseSubleaseRentals1>
  <us-gaap:LeaseAndRentalExpense unitRef="usd" contextRef="c88_From1Jun2012To31May2013_MexicoMember" decimals="0">33744</us-gaap:LeaseAndRentalExpense>
  <us-gaap:LeaseAndRentalExpense unitRef="usd" contextRef="c89_From1Jun2011To31May2012_MexicoMember" decimals="0">36302</us-gaap:LeaseAndRentalExpense>
  <bmra:AssetPurchaseAgreementInitiationDate contextRef="c90_From1Jun2012To31May2013_AssetsPurchaseAgreementMember">2009-03-27</bmra:AssetPurchaseAgreementInitiationDate>
  <bmra:RoyaltyExpensePercentageOfSales unitRef="pure" contextRef="c91_AsOf31May2013_AssetsPurchaseAgreementMember" decimals="2">0.10</bmra:RoyaltyExpensePercentageOfSales>
  <us-gaap:RoyaltyExpense unitRef="usd" contextRef="c90_From1Jun2012To31May2013_AssetsPurchaseAgreementMember" decimals="0">300</us-gaap:RoyaltyExpense>
  <us-gaap:RoyaltyExpense unitRef="usd" contextRef="c92_From1Jun2011To31May2012_AssetsPurchaseAgreementMember" decimals="0">160</us-gaap:RoyaltyExpense>
  <bmra:PaymentForLicense unitRef="usd" contextRef="c93_From1Jun2011To31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" decimals="0">25000</bmra:PaymentForLicense>
  <bmra:RoyaltyExpensePercentageOfSales unitRef="pure" contextRef="c94_AsOf31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_MinimumMember" decimals="2">0.04</bmra:RoyaltyExpensePercentageOfSales>
  <bmra:RoyaltyExpensePercentageOfSales unitRef="pure" contextRef="c95_AsOf31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_MaximumMember" decimals="2">0.08</bmra:RoyaltyExpensePercentageOfSales>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c96_From1Jun2012To31May2013_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" decimals="0">15000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c93_From1Jun2011To31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" decimals="0">16500</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:PaymentsForLegalSettlements unitRef="usd" contextRef="c97_From1Jun2012To31May2013_PerpetualLicenseMember" decimals="0">25000</us-gaap:PaymentsForLegalSettlements>
  <bmra:LicenseCostAmortizationPeriod contextRef="c97_From1Jun2012To31May2013_PerpetualLicenseMember">P10Y</bmra:LicenseCostAmortizationPeriod>
  <bmra:AmortizationOfLicenseCosts unitRef="usd" contextRef="c97_From1Jun2012To31May2013_PerpetualLicenseMember" decimals="0">7500</bmra:AmortizationOfLicenseCosts>
  <bmra:RoyaltyExpensePercentageOfSales unitRef="pure" contextRef="c98_AsOf31May2013_PerpetualLicenseMember_MinimumMember" decimals="2">0.04</bmra:RoyaltyExpensePercentageOfSales>
  <bmra:RoyaltyExpensePercentageOfSales unitRef="pure" contextRef="c99_AsOf31May2012_PerpetualLicenseMember_MaximumMember" decimals="2">0.08</bmra:RoyaltyExpensePercentageOfSales>
  <us-gaap:RoyaltyExpense unitRef="usd" contextRef="c97_From1Jun2012To31May2013_PerpetualLicenseMember" decimals="0">24000</us-gaap:RoyaltyExpense>
  <us-gaap:RoyaltyExpense unitRef="usd" contextRef="c100_From1Jun2011To31May2012_PerpetualLicenseMember" decimals="0">10294</us-gaap:RoyaltyExpense>
  <bmra:LicenseIssuanceCost unitRef="usd" contextRef="c101_From1Jun2012To31May2013_AgreementWithUniversityMember" decimals="0">15000</bmra:LicenseIssuanceCost>
  <us-gaap:RoyaltyExpense unitRef="usd" contextRef="c101_From1Jun2012To31May2013_AgreementWithUniversityMember" decimals="0">7000</us-gaap:RoyaltyExpense>
  <us-gaap:RoyaltyExpense unitRef="usd" contextRef="c102_From1Jun2011To31May2012_AgreementWithUniversityMember" decimals="0">8000</us-gaap:RoyaltyExpense>
  <us-gaap:RoyaltyExpense unitRef="usd" contextRef="c103_From1Jun2012To31May2013_TwoRoyaltyAgreementMember" decimals="0">26000</us-gaap:RoyaltyExpense>
  <us-gaap:RoyaltyExpense unitRef="usd" contextRef="c104_From1Jun2011To31May2012_TwoRoyaltyAgreementMember" decimals="0">30000</us-gaap:RoyaltyExpense>
  <bmra:RoyaltyExpensePercentageOfSales unitRef="pure" contextRef="c105_AsOf31May2013_TwoRoyaltyAgreementMember" decimals="3">0.029</bmra:RoyaltyExpensePercentageOfSales>
  <bmra:RoyaltyExpensePercentageOfSales unitRef="pure" contextRef="c106_AsOf31May2012_TwoRoyaltyAgreementMember" decimals="3">0.034</bmra:RoyaltyExpensePercentageOfSales>
  <us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;table style=&quot;border-spacing: 0px; border-collapse: collapse; width: 436px; height: 136px;&quot;&gt;&#xd;
      &#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;width: 115.5pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 51.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 15.75pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;width: 57.0pt;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Years&#xd;
              Ending May 31,&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2014&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&amp;#160;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;247,902&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2015&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;255,363&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2016&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;263,031&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;2017&lt;/font&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom-width: 1pt; border-bottom-style: solid;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;&lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;66,240&lt;/font&gt;&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;Total&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &amp;#160;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;$&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
          &lt;td style=&quot;border-bottom: 1pt solid black;&quot;&gt;&#xd;
            &lt;div style=&quot;text-align: right;&quot;&gt;&#xd;
              &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;832,536&lt;/font&gt;&#xd;
            &lt;/div&gt;&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &#xd;
    &lt;/table&gt;</us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">247902</us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">255363</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">263031</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">66240</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDue unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">832536</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
  <us-gaap:DebtDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;9.&#xd;
      &amp;nbsp;&amp;nbsp;&amp;nbsp;DEBT&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;On&#xd;
      February 13, 2009, the Company entered into a Small Business&#xd;
      Banking Agreement with Union Bank for a one year business&#xd;
      line&amp;nbsp;of credit (the &quot;Line&quot;) in the amount of $400,000.&#xd;
      The interest rate for the line of credit was the prime rate&#xd;
      in effect on the first day of the billing period, as&#xd;
      published in the Wall Street Journal Prime West Coast&#xd;
      Edition, plus a spread of 1.00%. Minimum monthly payments are&#xd;
      the sum of (i) the amount of interest charge for the billing&#xd;
      period, plus (ii) any amount past due, plus (iii) any fees,&#xd;
      late charges and/or out-of-pocket expenses assessed. If the&#xd;
      Line is not renewed as of the last day of the term of the&#xd;
      Line, the entire unpaid balance of the Line, including unpaid&#xd;
      fees and charges will be due and payable. The Company has&#xd;
      granted the bank security interest in the assets of the&#xd;
      Company as collateral. The Company has renewed this line each&#xd;
      year. The Line expires February 24, 2014. The Company owed $0&#xd;
      and $43,000 on this Line as of May 31, 2013 and 2012,&#xd;
      respectively.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity unitRef="usd" contextRef="c107_AsOf13Feb2009" decimals="0">400000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 unitRef="pure" contextRef="c108_From1Jun2012To30May2013_LineOfCreditMember" decimals="4">0.0100</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
  <us-gaap:LineOfCreditFacilityExpirationDate1 contextRef="c109_From1Jun2012To30May2013">2014-02-24</us-gaap:LineOfCreditFacilityExpirationDate1>
  <us-gaap:LineOfCreditFacilityAmountOutstanding unitRef="usd" contextRef="c0_AsOf31May2013" decimals="0">0</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityAmountOutstanding unitRef="usd" contextRef="c1_AsOf31May2012" decimals="0">43000</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock contextRef="c2_From1Jun2012To31May2013">&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;&quot;&gt;10.&#xd;
      OTHER INCOME&lt;/font&gt;&amp;nbsp;&#xd;
    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;&#xd;
      &lt;font style=&quot;font-family: Times New Roman; font-size: 10.0pt;&quot;&gt;During&#xd;
      the year ended May 31, 2012, the Company experienced water&#xd;
      damage from a burst pipe. Expenses of $33,522 were incurred&#xd;
      as a result of this damage. Property and equipment amounting&#xd;
      to $68,106 were purchased to replace damaged, fully&#xd;
      depreciated equipment and fixtures. The Company&amp;rsquo;s&#xd;
      insurance company reimbursed the Company $101,628, which&#xd;
      covered approximately all of its expenses plus cost of&#xd;
      replacement property and equipment, resulting in a gain of&#xd;
      approximately $102,000.&lt;/font&gt;&#xd;
    &lt;/div&gt;&lt;br/&gt;</us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock>
  <us-gaap:OtherNonoperatingExpense unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">33522</us-gaap:OtherNonoperatingExpense>
  <us-gaap:PropertyPlantAndEquipmentAdditions unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">68106</us-gaap:PropertyPlantAndEquipmentAdditions>
  <us-gaap:GainOnBusinessInterruptionInsuranceRecovery unitRef="usd" contextRef="c3_From1Jun2011To31May2012" decimals="0">102000</us-gaap:GainOnBusinessInterruptionInsuranceRecovery>
</xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>8
<FILENAME>bmra-20130531.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Thu Aug 29 17:44:41 UTC 2013 -->
<xs:schema xmlns:bmra="http://www.biomerica.com/20130531" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:num="http://www.xbrl.org/dtr/type/numeric" targetNamespace="http://www.biomerica.com/20130531" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:us-types="http://fasb.org/us-types/2013-01-31" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" elementFormDefault="qualified" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="bmra-20130531_lab.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="bmra-20130531_pre.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="bmra-20130531_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="bmra-20130531_cal.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"/>
      <link:roleType roleURI="http://www.biomerica.com/role/ConsolidatedBalanceSheet" id="bmra_ConsolidatedBalanceSheet">
        <link:definition>001 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS</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/ConsolidatedBalanceSheet_Parentheticals" id="bmra_ConsolidatedBalanceSheet_Parentheticals">
        <link:definition>002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals)</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/ConsolidatedIncomeStatement" id="bmra_ConsolidatedIncomeStatement">
        <link:definition>003 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)</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/ConsolidatedIncomeStatementAlt0" id="bmra_ConsolidatedIncomeStatementAlt0">
        <link:definition>003 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) Alternate 0</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/ShareholdersEquityType2or3" id="bmra_ShareholdersEquityType2or3">
        <link:definition>004 - Statement - CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY</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/ConsolidatedCashFlow" id="bmra_ConsolidatedCashFlow">
        <link:definition>005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</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/ORGANIZATION" id="bmra_ORGANIZATION">
        <link:definition>006 - Disclosure - ORGANIZATION</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/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES">
        <link:definition>007 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES</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/INTANGIBLEASSETSnet" id="bmra_INTANGIBLEASSETSnet">
        <link:definition>008 - Disclosure - INTANGIBLE ASSETS, net</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/ACCOUNTSPAYABLEANDACCRUEDEXPENSES" id="bmra_ACCOUNTSPAYABLEANDACCRUEDEXPENSES">
        <link:definition>009 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES</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/SHAREHOLDERSEQUITY" id="bmra_SHAREHOLDERSEQUITY">
        <link:definition>010 - Disclosure - SHAREHOLDERS' EQUITY</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/INCOMETAXES" id="bmra_INCOMETAXES">
        <link:definition>011 - Disclosure - INCOME TAXES</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/BUSINESSSEGMENTS" id="bmra_BUSINESSSEGMENTS">
        <link:definition>012 - Disclosure - BUSINESS SEGMENTS</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/COMMITMENTSANDCONTINGENCIES" id="bmra_COMMITMENTSANDCONTINGENCIES">
        <link:definition>013 - Disclosure - COMMITMENTS AND CONTINGENCIES</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/DEBT" id="bmra_DEBT">
        <link:definition>014 - Disclosure - DEBT</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/OTHERINCOME" id="bmra_OTHERINCOME">
        <link:definition>015 - Disclosure - OTHER INCOME</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/AccountingPoliciesByPolicy" id="bmra_AccountingPoliciesByPolicy">
        <link:definition>016 - Disclosure - Accounting Policies, by Policy (Policies)</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/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables">
        <link:definition>017 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</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/INTANGIBLEASSETSnetTables" id="bmra_INTANGIBLEASSETSnetTables">
        <link:definition>018 - Disclosure - INTANGIBLE ASSETS, net (Tables)</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/ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables" id="bmra_ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables">
        <link:definition>019 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)</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/SHAREHOLDERSEQUITYTables" id="bmra_SHAREHOLDERSEQUITYTables">
        <link:definition>020 - Disclosure - SHAREHOLDERS' EQUITY (Tables)</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/INCOMETAXESTables" id="bmra_INCOMETAXESTables">
        <link:definition>021 - Disclosure - INCOME TAXES (Tables)</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/BUSINESSSEGMENTSTables" id="bmra_BUSINESSSEGMENTSTables">
        <link:definition>022 - Disclosure - BUSINESS SEGMENTS (Tables)</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/COMMITMENTSANDCONTINGENCIESTables" id="bmra_COMMITMENTSANDCONTINGENCIESTables">
        <link:definition>023 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)</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/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails">
        <link:definition>024 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)</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/InventoriesTable" id="bmra_InventoriesTable">
        <link:definition>025 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Inventories</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/BlackScholesoptionspricingmodelTable" id="bmra_BlackScholesoptionspricingmodelTable">
        <link:definition>026 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model</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/BlackScholesoptionspricingmodelTable_Parentheticals" id="bmra_BlackScholesoptionspricingmodelTable_Parentheticals">
        <link:definition>027 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals)</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/ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable" id="bmra_ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable">
        <link:definition>028 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share</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/IntangibleassetsnetTable" id="bmra_IntangibleassetsnetTable">
        <link:definition>029 - Disclosure - INTANGIBLE ASSETS, net (Details) - Intangible assets, net</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/AmortizationofIntangibleAssetsTable" id="bmra_AmortizationofIntangibleAssetsTable">
        <link:definition>030 - Disclosure - INTANGIBLE ASSETS, net (Details) - Amortization of Intangible Assets</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/AccruedExpensesAccruedLiabilitiesTable" id="bmra_AccruedExpensesAccruedLiabilitiesTable">
        <link:definition>031 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Accrued Expenses &amp; Accrued Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
<!-- [WMV4][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt+1Vq3zhhUlfDeP/RQUzUZihDO8dLtQrMZMNe4t6pAivP0axfdFZpsLWXen7y7tdZ77ZXW6w6d0NaeQB3iLy4Xd3YOmmUtJXQNykINzqprx8Mpv8hYuL9hd+aR5DVKK2BPjgcbAX9fX7DvgwDmYhVWqwdkBSLSLPpmEbaMUfK7mWf4LW4snISYbV5xiYObpxS9WfzCgo5XQGw==] CSR-->
      <link:roleType roleURI="http://www.biomerica.com/role/SHAREHOLDERSEQUITYDetails" id="bmra_SHAREHOLDERSEQUITYDetails">
        <link:definition>032 - Disclosure - SHAREHOLDERS' EQUITY (Details)</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/ActivityastostockoptionsoutstandingTable" id="bmra_ActivityastostockoptionsoutstandingTable">
        <link:definition>033 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding</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/ActivityastononvestedstockoptionsTable" id="bmra_ActivityastononvestedstockoptionsTable">
        <link:definition>034 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Activity as to non-vested stock options</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/CompanysstockoptionsoutstandingTable" id="bmra_CompanysstockoptionsoutstandingTable">
        <link:definition>035 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Company's stock options outstanding</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/INCOMETAXESDetails" id="bmra_INCOMETAXESDetails">
        <link:definition>036 - Disclosure - INCOME TAXES (Details)</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/IncomeTaxesTable" id="bmra_IncomeTaxesTable">
        <link:definition>037 - Disclosure - INCOME TAXES (Details) - Income Taxes</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/IncomeTaxRateReconcilliationTable" id="bmra_IncomeTaxRateReconcilliationTable">
        <link:definition>038 - Disclosure - INCOME TAXES (Details) - Income Tax Rate Reconcilliation</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/DeferredTaxTable" id="bmra_DeferredTaxTable">
        <link:definition>039 - Disclosure - INCOME TAXES (Details) - Deferred Tax</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/BusinessSegmentsTable" id="bmra_BusinessSegmentsTable">
        <link:definition>040 - Disclosure - BUSINESS SEGMENTS (Details) - Business Segments</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/COMMITMENTSANDCONTINGENCIESDetails" id="bmra_COMMITMENTSANDCONTINGENCIESDetails">
        <link:definition>041 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details)</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/OperatingLeasesTable" id="bmra_OperatingLeasesTable">
        <link:definition>042 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases</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/DEBTDetails" id="bmra_DEBTDetails">
        <link:definition>043 - Disclosure - DEBT (Details)</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/OTHERINCOMEDetails" id="bmra_OTHERINCOMEDetails">
        <link:definition>044 - Disclosure - OTHER INCOME (Details)</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/2013-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2013/elts/us-types-2013-01-31.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="CurrentAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CurrentAssetsAbstract"/>
  <xs:element name="PropertyAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PropertyAndEquipmentAbstract"/>
  <xs:element name="EquipmentGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_EquipmentGross"/>
  <xs:element name="FurnitureFixturesAndLeaseholdImprovementsGross" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_FurnitureFixturesAndLeaseholdImprovementsGross"/>
  <xs:element name="LiabilitiesAndShareholdersEquityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_LiabilitiesAndShareholdersEquityAbstract"/>
  <xs:element name="CurrentLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CurrentLiabilitiesAbstract"/>
  <xs:element name="ShareholdersEquityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareholdersEquityAbstract"/>
  <xs:element name="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract"/>
  <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="OtherComprehensiveLossAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OtherComprehensiveLossAbstract"/>
  <xs:element name="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0"/>
  <xs:element name="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00"/>
  <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="IncreaseInDeferredRentLiability" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_IncreaseInDeferredRentLiability"/>
  <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="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000"/>
  <xs:element name="ConcentrationRiskGeographicPolicyPolicyTextBlock" type="nonnum:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock"/>
  <xs:element name="InventoriesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_InventoriesAbstract"/>
  <xs:element name="BlackScholesOptionsPricingModelAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_BlackScholesOptionsPricingModelAbstract"/>
  <xs:element name="RangeDomain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_RangeDomain"/>
  <xs:element name="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable"/>
  <xs:element name="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange"/>
  <xs:element name="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable"/>
  <xs:element name="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems"/>
  <xs:element name="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract"/>
  <xs:element name="EffectOfDilutiveSecuritiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_EffectOfDilutiveSecuritiesAbstract"/>
  <xs:element name="IntangibleAssetsNetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_IntangibleAssetsNetAbstract"/>
  <xs:element name="AmortizationOfIntangibleAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AmortizationOfIntangibleAssetsAbstract"/>
  <xs:element name="AccruedExpensesAccruedLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AccruedExpensesAccruedLiabilitiesAbstract"/>
  <xs:element name="ActivityAsToStockOptionsOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ActivityAsToStockOptionsOutstandingAbstract"/>
  <xs:element name="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable"/>
  <xs:element name="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems"/>
  <xs:element name="ActivityAsToNonVestedStockOptionsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ActivityAsToNonVestedStockOptionsAbstract"/>
  <xs:element name="CompanysStockOptionsOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CompanysStockOptionsOutstandingAbstract"/>
  <xs:element name="IncomeTaxesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_IncomeTaxesAbstract"/>
  <xs:element name="CurrentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CurrentAbstract"/>
  <xs:element name="DeferredAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_DeferredAbstract"/>
  <xs:element name="IncomeTaxRateReconcilliationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_IncomeTaxRateReconcilliationAbstract"/>
  <xs:element name="IncreaseReductionInIncomeTaxesResultingFromAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract"/>
  <xs:element name="DeferredTaxAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_DeferredTaxAbstract"/>
  <xs:element name="DeferredTaxAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_DeferredTaxAssetsAbstract"/>
  <xs:element name="BusinessSegmentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_BusinessSegmentsAbstract"/>
  <xs:element name="NetSalesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_NetSalesAbstract"/>
  <xs:element name="OperatingLeasesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OperatingLeasesAbstract"/>
  <xs:element name="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable"/>
  <xs:element name="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems"/>
  <xs:element name="AccountsReceivableInitialCreditLimit" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_AccountsReceivableInitialCreditLimit"/>
  <xs:element name="SHAREHOLDERSEQUITYDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="bmra_SHAREHOLDERSEQUITYDetailsTable"/>
  <xs:element name="SHAREHOLDERSEQUITYDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SHAREHOLDERSEQUITYDetailsLineItems"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber"/>
  <xs:element name="SharesIssuableToInvestors" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_SharesIssuableToInvestors"/>
  <xs:element name="ShareIssuableToInvestorSharePrice" type="num:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="bmra_ShareIssuableToInvestorSharePrice"/>
  <xs:element name="INCOMETAXESDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="bmra_INCOMETAXESDetailsTable"/>
  <xs:element name="INCOMETAXESDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_INCOMETAXESDetailsLineItems"/>
  <xs:element name="FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital"/>
  <xs:element name="ContractsDomain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_ContractsDomain"/>
  <xs:element name="COMMITMENTSANDCONTINGENCIESDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable"/>
  <xs:element name="COMMITMENTSANDCONTINGENCIESDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems"/>
  <xs:element name="OperatingLeaseInitiationDate" type="xbrli:dateItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OperatingLeaseInitiationDate"/>
  <xs:element name="AssetPurchaseAgreementInitiationDate" type="xbrli:dateItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AssetPurchaseAgreementInitiationDate"/>
  <xs:element name="RoyaltyExpensePercentageOfSales" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="bmra_RoyaltyExpensePercentageOfSales"/>
  <xs:element name="PaymentForLicense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_PaymentForLicense"/>
  <xs:element name="LicenseCostAmortizationPeriod" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_LicenseCostAmortizationPeriod"/>
  <xs:element name="AmortizationOfLicenseCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_AmortizationOfLicenseCosts"/>
  <xs:element name="LicenseIssuanceCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="bmra_LicenseIssuanceCost"/>
  <xs:element name="DEBTDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="bmra_DEBTDetailsTable"/>
  <xs:element name="DEBTDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_DEBTDetailsLineItems"/>
  <xs:element name="ContractsAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="bmra_ContractsAxis"/>
  <xs:element name="AssetsPurchaseAgreementMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AssetsPurchaseAgreementMember"/>
  <xs:element name="MarketingAndDistributionRightsMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_MarketingAndDistributionRightsMember"/>
  <xs:element name="WindfallTaxBenefitMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_WindfallTaxBenefitMember"/>
  <xs:element name="DomesticCustomerMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_DomesticCustomerMember"/>
  <xs:element name="PriceRangePerShareHMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareHMember"/>
  <xs:element name="TwoRoyaltyAgreementMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_TwoRoyaltyAgreementMember"/>
  <xs:element name="PriceRangePerShareAMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareAMember"/>
  <xs:element name="StateMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_StateMember"/>
  <xs:element name="PriceRangePerShareEMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareEMember"/>
  <xs:element name="OtherForeignMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OtherForeignMember"/>
  <xs:element name="PriceRangePerShareGMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareGMember"/>
  <xs:element name="RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember"/>
  <xs:element name="A2010PlanMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_A2010PlanMember"/>
  <xs:element name="UnitedStatesMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_UnitedStatesMember"/>
  <xs:element name="NewCustomerMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_NewCustomerMember"/>
  <xs:element name="OperatingLeaseRentalMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OperatingLeaseRentalMember"/>
  <xs:element name="PriceRangePerShareCMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareCMember"/>
  <xs:element name="AgreementWithUniversityMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_AgreementWithUniversityMember"/>
  <xs:element name="OfficersDirectorsAndEmployeesMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OfficersDirectorsAndEmployeesMember"/>
  <xs:element name="RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember"/>
  <xs:element name="A1999PlanMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_A1999PlanMember"/>
  <xs:element name="PriceRangePerShareFMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareFMember"/>
  <xs:element name="PriceRangePerShareDMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareDMember"/>
  <xs:element name="PerpetualLicenseMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PerpetualLicenseMember"/>
  <xs:element name="EmployeesMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_EmployeesMember"/>
  <xs:element name="PriceRangePerShareIMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareIMember"/>
  <xs:element name="CaliforniaStateMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CaliforniaStateMember"/>
  <xs:element name="CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember"/>
  <xs:element name="PriceRangePerShareBMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_PriceRangePerShareBMember"/>
  <xs:element name="MexicoMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_MexicoMember"/>
  <xs:element name="OneCustomerMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="bmra_OneCustomerMember"/>
  <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>9
<FILENAME>bmra-20130531_cal.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Thu Aug 29 17:44:41 UTC 2013 -->
<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">
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedBalanceSheet" roleURI="http://www.biomerica.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedIncomeStatement" roleURI="http://www.biomerica.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedCashFlow" roleURI="http://www.biomerica.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_InventoriesTable" roleURI="http://www.biomerica.com/role/InventoriesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IntangibleassetsnetTable" roleURI="http://www.biomerica.com/role/IntangibleassetsnetTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_AmortizationofIntangibleAssetsTable" roleURI="http://www.biomerica.com/role/AmortizationofIntangibleAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_AccruedExpensesAccruedLiabilitiesTable" roleURI="http://www.biomerica.com/role/AccruedExpensesAccruedLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxesTable" roleURI="http://www.biomerica.com/role/IncomeTaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxRateReconcilliationTable" roleURI="http://www.biomerica.com/role/IncomeTaxRateReconcilliationTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxTable" roleURI="http://www.biomerica.com/role/DeferredTaxTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_OperatingLeasesTable" roleURI="http://www.biomerica.com/role/OperatingLeasesTable"/>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_InventoryNet" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <loc xlink:type="locator" xlink:label="bmra_EquipmentGross" xlink:href="bmra-20130531.xsd#bmra_EquipmentGross"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="bmra_EquipmentGross" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="bmra_FurnitureFixturesAndLeaseholdImprovementsGross" xlink:href="bmra-20130531.xsd#bmra_FurnitureFixturesAndLeaseholdImprovementsGross"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="bmra_FurnitureFixturesAndLeaseholdImprovementsGross" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_DeferredTaxAssetsNetNoncurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Investments" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Investments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Investments" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssetsNoncurrent" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LinesOfCreditCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LinesOfCreditCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LinesOfCreditCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_PreferredStockValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapital" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesCurrent" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_CostOfRevenue" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_NonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterestAndDividend" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentIncomeInterestAndDividend"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_InvestmentIncomeInterestAndDividend" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncome" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncome" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_InterestExpense" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_OperatingIncomeLoss" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_NonoperatingIncomeExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepreciationAndAmortization"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_DepreciationAndAmortization" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLIFOReservePeriodCharge" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryLIFOReservePeriodCharge"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_InventoryLIFOReservePeriodCharge" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionPlanExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockOptionPlanExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_StockOptionPlanExpense" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="bmra_IncreaseInDeferredRentLiability" xlink:href="bmra-20130531.xsd#bmra_IncreaseInDeferredRentLiability"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="bmra_IncreaseInDeferredRentLiability" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" order="9" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="11" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="12" weight="-1"/>
<!-- [WMV4][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt+1Vq3zhhUlfDeP/RQUzUZihDO8dLtQrMZMNe4t6pAivP0axfdFZpsLWXen7y7tdZ77ZXW6w6d0NaeQB3iLy4Xd3YOmmUtJXQNykINzqprx8Mpv8hYuL9hd+aR5DVKK2BPjgcbAX9fX7DvgwDmYhVWqwdkBSLSLPpmEbaMUfK7mWf4LW4snISYbr0GwZ/FwbJakQqD7uJtj9Q==] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="13" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingAssets" order="14" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromInsuranceSettlementInvestingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfBankDebt" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/InventoriesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IntangibleassetsnetTable">
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedPatentsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedPatentsGross"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_FiniteLivedPatentsGross" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/AmortizationofIntangibleAssetsTable">
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" order="6" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/AccruedExpensesAccruedLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredRentCreditCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRentCreditCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_DeferredRentCreditCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedIncomeTaxesCurrent" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IncomeTaxesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IncomeTaxRateReconcilliationTable">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxSettlements" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxSettlements"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxReconciliationTaxSettlements" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsOther" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsOther"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsOther" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsResearch"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" order="6" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DeferredTaxTable">
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsInventory" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsInventory"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsInventory" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" order="7" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/OperatingLeasesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" order="4" weight="1"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>10
<FILENAME>bmra-20130531_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Thu Aug 29 17:44:41 UTC 2013 -->
<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" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedBalanceSheet" roleURI="http://www.biomerica.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://www.biomerica.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedIncomeStatement" roleURI="http://www.biomerica.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ShareholdersEquityType2or3" roleURI="http://www.biomerica.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedCashFlow" roleURI="http://www.biomerica.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ORGANIZATION" roleURI="http://www.biomerica.com/role/ORGANIZATION"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES" roleURI="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INTANGIBLEASSETSnet" roleURI="http://www.biomerica.com/role/INTANGIBLEASSETSnet"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ACCOUNTSPAYABLEANDACCRUEDEXPENSES" roleURI="http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSES"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITY" roleURI="http://www.biomerica.com/role/SHAREHOLDERSEQUITY"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXES" roleURI="http://www.biomerica.com/role/INCOMETAXES"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BUSINESSSEGMENTS" roleURI="http://www.biomerica.com/role/BUSINESSSEGMENTS"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIES" roleURI="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIES"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_DEBT" roleURI="http://www.biomerica.com/role/DEBT"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_OTHERINCOME" roleURI="http://www.biomerica.com/role/OTHERINCOME"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_AccountingPoliciesByPolicy" roleURI="http://www.biomerica.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables" roleURI="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INTANGIBLEASSETSnetTables" roleURI="http://www.biomerica.com/role/INTANGIBLEASSETSnetTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables" roleURI="http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYTables" roleURI="http://www.biomerica.com/role/SHAREHOLDERSEQUITYTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESTables" roleURI="http://www.biomerica.com/role/INCOMETAXESTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BUSINESSSEGMENTSTables" roleURI="http://www.biomerica.com/role/BUSINESSSEGMENTSTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESTables" roleURI="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_InventoriesTable" roleURI="http://www.biomerica.com/role/InventoriesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BlackScholesoptionspricingmodelTable" roleURI="http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BlackScholesoptionspricingmodelTable_Parentheticals" roleURI="http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable" roleURI="http://www.biomerica.com/role/ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IntangibleassetsnetTable" roleURI="http://www.biomerica.com/role/IntangibleassetsnetTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_AmortizationofIntangibleAssetsTable" roleURI="http://www.biomerica.com/role/AmortizationofIntangibleAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_AccruedExpensesAccruedLiabilitiesTable" roleURI="http://www.biomerica.com/role/AccruedExpensesAccruedLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ActivityastostockoptionsoutstandingTable" roleURI="http://www.biomerica.com/role/ActivityastostockoptionsoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ActivityastononvestedstockoptionsTable" roleURI="http://www.biomerica.com/role/ActivityastononvestedstockoptionsTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_CompanysstockoptionsoutstandingTable" roleURI="http://www.biomerica.com/role/CompanysstockoptionsoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxesTable" roleURI="http://www.biomerica.com/role/IncomeTaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxRateReconcilliationTable" roleURI="http://www.biomerica.com/role/IncomeTaxRateReconcilliationTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxTable" roleURI="http://www.biomerica.com/role/DeferredTaxTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BusinessSegmentsTable" roleURI="http://www.biomerica.com/role/BusinessSegmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_OperatingLeasesTable" roleURI="http://www.biomerica.com/role/OperatingLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails" roleURI="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetails" roleURI="http://www.biomerica.com/role/SHAREHOLDERSEQUITYDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESDetails" roleURI="http://www.biomerica.com/role/INCOMETAXESDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESDetails" roleURI="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_DEBTDetails" roleURI="http://www.biomerica.com/role/DEBTDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_OTHERINCOMEDetails" roleURI="http://www.biomerica.com/role/OTHERINCOMEDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#DocumentAndEntityInformation" roleURI="http://www.biomerica.com/role/DocumentAndEntityInformation"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AssetsAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_CurrentAssetsAbstract" xlink:href="bmra-20130531.xsd#bmra_CurrentAssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_CurrentAssetsAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAssetsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAssetsAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAssetsAbstract" xlink:to="us-gaap_InventoryNet" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAssetsAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAssetsAbstract" xlink:to="us-gaap_AssetsCurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PropertyAndEquipmentAbstract" xlink:href="bmra-20130531.xsd#bmra_PropertyAndEquipmentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_PropertyAndEquipmentAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_EquipmentGross" xlink:href="bmra-20130531.xsd#bmra_EquipmentGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_PropertyAndEquipmentAbstract" xlink:to="bmra_EquipmentGross" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_FurnitureFixturesAndLeaseholdImprovementsGross" xlink:href="bmra-20130531.xsd#bmra_FurnitureFixturesAndLeaseholdImprovementsGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_PropertyAndEquipmentAbstract" xlink:to="bmra_FurnitureFixturesAndLeaseholdImprovementsGross" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_PropertyAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_PropertyAndEquipmentAbstract" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_PropertyAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DeferredTaxAssetsNetNoncurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Investments" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Investments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_Investments" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherAssetsNoncurrent" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_Assets" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_LiabilitiesAndShareholdersEquityAbstract" xlink:href="bmra-20130531.xsd#bmra_LiabilitiesAndShareholdersEquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_LiabilitiesAndShareholdersEquityAbstract" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_CurrentLiabilitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CurrentLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_CurrentLiabilitiesAbstract" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentLiabilitiesAbstract" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentLiabilitiesAbstract" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LinesOfCreditCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LinesOfCreditCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentLiabilitiesAbstract" xlink:to="us-gaap_LinesOfCreditCurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentLiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingencies"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommitmentsAndContingencies" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareholdersEquityAbstract" xlink:href="bmra-20130531.xsd#bmra_ShareholdersEquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_ShareholdersEquityAbstract" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockNoParValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockNoParValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockNoParValue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SalesRevenueNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CostOfRevenue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_GrossProfit" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpensesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OperatingExpensesAbstract" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpenses" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_OtherIncomeExpenseAbstract" xlink:href="bmra-20130531.xsd#bmra_OtherIncomeExpenseAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_OtherIncomeExpenseAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OtherIncomeExpenseAbstract" xlink:to="us-gaap_InterestExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterestAndDividend" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentIncomeInterestAndDividend"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OtherIncomeExpenseAbstract" xlink:to="us-gaap_InvestmentIncomeInterestAndDividend" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncome" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OtherIncomeExpenseAbstract" xlink:to="us-gaap_OtherNonoperatingIncome" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OtherIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareBasic" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareDiluted" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:href="bmra-20130531.xsd#bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_OtherComprehensiveLossAbstract" xlink:href="bmra-20130531.xsd#bmra_OtherComprehensiveLossAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_OtherComprehensiveLossAbstract" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OtherComprehensiveLossAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OtherComprehensiveLossAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_RetainedEarningsMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesIssued" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00" order="10" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CashFlowsFromOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_CashFlowsFromOperatingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepreciationAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" xlink:to="us-gaap_DepreciationAndAmortization" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLIFOReservePeriodCharge" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryLIFOReservePeriodCharge"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_InventoryLIFOReservePeriodCharge" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionPlanExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockOptionPlanExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_StockOptionPlanExpense" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_IncreaseInDeferredRentLiability" xlink:href="bmra-20130531.xsd#bmra_IncreaseInDeferredRentLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="bmra_IncreaseInDeferredRentLiability" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_ChangesInAssetsAndLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="bmra_ChangesInAssetsAndLiabilitiesAbstract" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_CashFlowsFromInvestingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CashFlowsFromInvestingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_CashFlowsFromInvestingActivitiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromInsuranceSettlementInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromInvestingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CashFlowsFromFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_CashFlowsFromFinancingActivitiesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfBankDebt" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_SupplementalDisclosureOfCashFlowInformationAbstract" xlink:href="bmra-20130531.xsd#bmra_SupplementalDisclosureOfCashFlowInformationAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="bmra_SupplementalDisclosureOfCashFlowInformationAbstract" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaid" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SupplementalDisclosureOfCashFlowInformationAbstract" xlink:to="us-gaap_InterestPaid" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SupplementalDisclosureOfCashFlowInformationAbstract" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ORGANIZATION">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INTANGIBLEASSETSnet">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSES">
    <loc xlink:type="locator" xlink:label="us-gaap_PayablesAndAccrualsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PayablesAndAccrualsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SHAREHOLDERSEQUITY">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INCOMETAXES">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BUSINESSSEGMENTS">
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIES">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DEBT">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/OTHERINCOME">
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIncomeAndExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConsolidationPolicyTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UseOfEstimates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConcentrationRiskCreditRisk" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock" xlink:href="bmra-20130531.xsd#bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InventoryPolicyTextBlock" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InvestmentPolicyTextBlock" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShippingAndHandlingCostPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShippingAndHandlingCostPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ShippingAndHandlingCostPolicyTextBlock" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdvertisingCostsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdvertisingCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AdvertisingCostsPolicyTextBlock" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredChargesPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredChargesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_DeferredChargesPolicyTextBlock" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomePolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="22" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INTANGIBLEASSETSnetTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PayablesAndAccrualsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PayablesAndAccrualsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SHAREHOLDERSEQUITYTables">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INCOMETAXESTables">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FederalIncomeTaxNoteTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FederalIncomeTaxNoteTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_FederalIncomeTaxNoteTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BUSINESSSEGMENTSTables">
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESTables">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/InventoriesTable">
    <loc xlink:type="locator" xlink:label="bmra_InventoriesAbstract" xlink:href="bmra-20130531.xsd#bmra_InventoriesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_InventoriesAbstract" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_InventoriesAbstract" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_InventoriesAbstract" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_InventoriesAbstract" xlink:to="us-gaap_InventoryNet" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable">
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems"/>
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" xlink:to="us-gaap_RangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="bmra_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MaximumMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_RangeMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange" xlink:href="bmra-20130531.xsd#bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable_Parentheticals">
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems"/>
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" xlink:to="us-gaap_RangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="bmra_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MaximumMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_RangeMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable">
    <loc xlink:type="locator" xlink:label="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:href="bmra-20130531.xsd#bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_EffectOfDilutiveSecuritiesAbstract" xlink:href="bmra-20130531.xsd#bmra_EffectOfDilutiveSecuritiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="bmra_EffectOfDilutiveSecuritiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IntangibleassetsnetTable">
    <loc xlink:type="locator" xlink:label="bmra_IntangibleAssetsNetAbstract" xlink:href="bmra-20130531.xsd#bmra_IntangibleAssetsNetAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedPatentsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedPatentsGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IntangibleAssetsNetAbstract" xlink:to="us-gaap_FiniteLivedPatentsGross" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IntangibleAssetsNetAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IntangibleAssetsNetAbstract" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/AmortizationofIntangibleAssetsTable">
    <loc xlink:type="locator" xlink:label="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:href="bmra-20130531.xsd#bmra_AmortizationOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" order="0" xbrldt:closed="true"/>
<!-- [WMV4][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt+1Vq3zhhUlfDeP/RQUzUZihDO8dLtQrMZMNe4t6pAivP0axfdFZpsLWXen7y7tdZ77ZXW6w6d0NaeQB3iLy4Xd3YOmmUtJXQNykINzqprx8Mpv8hYuL9hd+aR5DVKK2BPjgcbAX9fX7DvgwDmYhVWqwdkBSLSLPpmEbaMUfK7mWf4LW4snISYbl6DimICr3VL3ayOHU1Lmng==] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/AccruedExpensesAccruedLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_AccruedExpensesAccruedLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_AccountsPayableCurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredRentCreditCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRentCreditCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_DeferredRentCreditCurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_AccruedIncomeTaxesCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ActivityastostockoptionsoutstandingTable">
    <loc xlink:type="locator" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems"/>
    <loc xlink:type="locator" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareAMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareAMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareBMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareBMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareBMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareCMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareCMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareDMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareDMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareDMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareEMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareEMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareEMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareFMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareFMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareFMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareGMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareGMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareGMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareHMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareHMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareHMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareIMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareIMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_PriceRangePerShareIMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ActivityastononvestedstockoptionsTable">
    <loc xlink:type="locator" xlink:label="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:href="bmra-20130531.xsd#bmra_ActivityAsToNonVestedStockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/CompanysstockoptionsoutstandingTable">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" xlink:href="bmra-20130531.xsd#bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" xlink:href="bmra-20130531.xsd#bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IncomeTaxesTable">
    <loc xlink:type="locator" xlink:label="bmra_IncomeTaxesAbstract" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxesAbstract"/>
    <loc xlink:type="locator" xlink:label="bmra_CurrentAbstract" xlink:href="bmra-20130531.xsd#bmra_CurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncomeTaxesAbstract" xlink:to="bmra_CurrentAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAbstract" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAbstract" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_CurrentAbstract" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_DeferredAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncomeTaxesAbstract" xlink:to="bmra_DeferredAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredAbstract" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredAbstract" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IncomeTaxRateReconcilliationTable">
    <loc xlink:type="locator" xlink:label="bmra_IncomeTaxRateReconcilliationAbstract" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxRateReconcilliationAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncomeTaxRateReconcilliationAbstract" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:href="bmra-20130531.xsd#bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncomeTaxRateReconcilliationAbstract" xlink:to="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsOther" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsOther" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsResearch"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxSettlements" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxSettlements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxReconciliationTaxSettlements" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DeferredTaxTable">
    <loc xlink:type="locator" xlink:label="bmra_DeferredTaxAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxAbstract"/>
    <loc xlink:type="locator" xlink:label="bmra_DeferredTaxAssetsAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxAssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAbstract" xlink:to="bmra_DeferredTaxAssetsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsInventory" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsInventory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsInventory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsGross" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsNetNoncurrent" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BusinessSegmentsTable">
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:to="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:to="us-gaap_StatementGeographicalAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EuropeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EuropeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="us-gaap_EuropeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_UnitedStatesMember" xlink:href="bmra-20130531.xsd#bmra_UnitedStatesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="bmra_UnitedStatesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AsiaMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AsiaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="us-gaap_AsiaMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SouthAmericaMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SouthAmericaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="us-gaap_SouthAmericaMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MiddleEastMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MiddleEastMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="us-gaap_MiddleEastMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_OtherForeignMember" xlink:href="bmra-20130531.xsd#bmra_OtherForeignMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="bmra_OtherForeignMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_NetSalesAbstract" xlink:href="bmra-20130531.xsd#bmra_NetSalesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:to="bmra_NetSalesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_NetSalesAbstract" xlink:to="us-gaap_SalesRevenueNet" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/OperatingLeasesTable">
    <loc xlink:type="locator" xlink:label="bmra_OperatingLeasesAbstract" xlink:href="bmra-20130531.xsd#bmra_OperatingLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails">
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MajorCustomersAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MajorCustomersAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_MajorCustomersAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NameOfMajorCustomerDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NameOfMajorCustomerDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_MajorCustomersAxis" xlink:to="us-gaap_NameOfMajorCustomerDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NameOfMajorCustomerDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NameOfMajorCustomerDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_MajorCustomersAxis" xlink:to="us-gaap_NameOfMajorCustomerDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_ConcentrationRiskByTypeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskTypeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskTypeDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_StatementGeographicalAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_RangeAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="bmra_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_OneCustomerMember" xlink:href="bmra-20130531.xsd#bmra_OneCustomerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NameOfMajorCustomerDomain" xlink:to="bmra_OneCustomerMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_NewCustomerMember" xlink:href="bmra-20130531.xsd#bmra_NewCustomerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NameOfMajorCustomerDomain" xlink:to="bmra_NewCustomerMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_DomesticCustomerMember" xlink:href="bmra-20130531.xsd#bmra_DomesticCustomerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NameOfMajorCustomerDomain" xlink:to="bmra_DomesticCustomerMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_MarketingAndDistributionRightsMember" xlink:href="bmra-20130531.xsd#bmra_MarketingAndDistributionRightsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="bmra_MarketingAndDistributionRightsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PatentsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PatentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_PatentsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:to="us-gaap_AccountsReceivableMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplierConcentrationRiskMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplierConcentrationRiskMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskTypeDomain" xlink:to="us-gaap_SupplierConcentrationRiskMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_MexicoMember" xlink:href="bmra-20130531.xsd#bmra_MexicoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="bmra_MexicoMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MaximumMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_RangeMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskPercentage1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskPercentage1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_ConcentrationRiskPercentage1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_InventoryGross" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_AccountsReceivableInitialCreditLimit" xlink:href="bmra-20130531.xsd#bmra_AccountsReceivableInitialCreditLimit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="bmra_AccountsReceivableInitialCreditLimit" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdvertisingExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdvertisingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_AdvertisingExpense" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SHAREHOLDERSEQUITYDetails">
    <loc xlink:type="locator" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsTable" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="bmra_SHAREHOLDERSEQUITYDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsTable" xlink:to="us-gaap_AwardTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsTable" xlink:to="us-gaap_PlanNameAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsTable" xlink:to="us-gaap_RangeAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="bmra_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOptionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_EmployeeStockOptionMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_OfficersDirectorsAndEmployeesMember" xlink:href="bmra-20130531.xsd#bmra_OfficersDirectorsAndEmployeesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="bmra_OfficersDirectorsAndEmployeesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_EmployeesMember" xlink:href="bmra-20130531.xsd#bmra_EmployeesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="bmra_EmployeesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MaximumMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_RangeMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_A1999PlanMember" xlink:href="bmra-20130531.xsd#bmra_A1999PlanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PlanNameDomain" xlink:to="bmra_A1999PlanMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_A2010PlanMember" xlink:href="bmra-20130531.xsd#bmra_A2010PlanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PlanNameDomain" xlink:to="bmra_A2010PlanMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssuedPricePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssuedPricePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharesIssuedPricePerShare" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_SharesIssuableToInvestors" xlink:href="bmra-20130531.xsd#bmra_SharesIssuableToInvestors"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="bmra_SharesIssuableToInvestors" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareIssuableToInvestorSharePrice" xlink:href="bmra-20130531.xsd#bmra_ShareIssuableToInvestorSharePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="bmra_ShareIssuableToInvestorSharePrice" order="22" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INCOMETAXESDetails">
    <loc xlink:type="locator" xlink:label="bmra_INCOMETAXESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="bmra_INCOMETAXESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="bmra_INCOMETAXESDetailsLineItems" xlink:to="bmra_INCOMETAXESDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxAuthorityAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_INCOMETAXESDetailsTable" xlink:to="us-gaap_IncomeTaxAuthorityAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxAuthorityDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxAuthorityDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DomesticCountryMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DomesticCountryMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="us-gaap_DomesticCountryMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_WindfallTaxBenefitMember" xlink:href="bmra-20130531.xsd#bmra_WindfallTaxBenefitMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="bmra_WindfallTaxBenefitMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_CaliforniaStateMember" xlink:href="bmra-20130531.xsd#bmra_CaliforniaStateMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="bmra_CaliforniaStateMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_StateMember" xlink:href="bmra-20130531.xsd#bmra_StateMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="bmra_StateMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_INCOMETAXESDetailsLineItems" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_INCOMETAXESDetailsLineItems" xlink:to="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLossCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLossCarryforwards"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_INCOMETAXESDetailsLineItems" xlink:to="us-gaap_OperatingLossCarryforwards" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" xlink:href="bmra-20130531.xsd#bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_INCOMETAXESDetailsLineItems" xlink:to="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_INCOMETAXESDetailsLineItems" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESDetails">
    <loc xlink:type="locator" xlink:label="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ContractsAxis" xlink:href="bmra-20130531.xsd#bmra_ContractsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="bmra_ContractsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ContractsDomain" xlink:href="bmra-20130531.xsd#bmra_ContractsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="bmra_ContractsAxis" xlink:to="bmra_ContractsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_ContractsDomain_0" xlink:href="bmra-20130531.xsd#bmra_ContractsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="bmra_ContractsAxis" xlink:to="bmra_ContractsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" xlink:to="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" xlink:to="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="us-gaap_StatementGeographicalAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="us-gaap_RangeAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RangeAxis" xlink:to="bmra_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_OperatingLeaseRentalMember" xlink:href="bmra-20130531.xsd#bmra_OperatingLeaseRentalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain" xlink:to="bmra_OperatingLeaseRentalMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_MexicoMember" xlink:href="bmra-20130531.xsd#bmra_MexicoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="bmra_MexicoMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_MaximumMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_RangeDomain" xlink:to="us-gaap_RangeMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_AssetsPurchaseAgreementMember" xlink:href="bmra-20130531.xsd#bmra_AssetsPurchaseAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ContractsDomain" xlink:to="bmra_AssetsPurchaseAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" xlink:href="bmra-20130531.xsd#bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ContractsDomain" xlink:to="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PerpetualLicenseMember" xlink:href="bmra-20130531.xsd#bmra_PerpetualLicenseMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ContractsDomain" xlink:to="bmra_PerpetualLicenseMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_AgreementWithUniversityMember" xlink:href="bmra-20130531.xsd#bmra_AgreementWithUniversityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ContractsDomain" xlink:to="bmra_AgreementWithUniversityMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_TwoRoyaltyAgreementMember" xlink:href="bmra-20130531.xsd#bmra_TwoRoyaltyAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_ContractsDomain" xlink:to="bmra_TwoRoyaltyAgreementMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_OperatingLeaseInitiationDate" xlink:href="bmra-20130531.xsd#bmra_OperatingLeaseInitiationDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_OperatingLeaseInitiationDate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LeaseExpirationDate1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_LeaseExpirationDate1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseMinimumRentals" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseMinimumRentals"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_OperatingLeasesRentExpenseMinimumRentals" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseContingentRentals" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseContingentRentals"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_OperatingLeasesRentExpenseContingentRentals" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SecurityDepositLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_SecurityDepositLiability" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseAndRentalExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LeaseAndRentalExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_LeaseAndRentalExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_OperatingLeasesRentExpenseNet" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseSubleaseRentals1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_AssetPurchaseAgreementInitiationDate" xlink:href="bmra-20130531.xsd#bmra_AssetPurchaseAgreementInitiationDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_AssetPurchaseAgreementInitiationDate" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_RoyaltyExpensePercentageOfSales" xlink:href="bmra-20130531.xsd#bmra_RoyaltyExpensePercentageOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_RoyaltyExpensePercentageOfSales" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RoyaltyExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RoyaltyExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_RoyaltyExpense" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_PaymentForLicense" xlink:href="bmra-20130531.xsd#bmra_PaymentForLicense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_PaymentForLicense" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForLegalSettlements" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsForLegalSettlements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_PaymentsForLegalSettlements" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_LicenseCostAmortizationPeriod" xlink:href="bmra-20130531.xsd#bmra_LicenseCostAmortizationPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_LicenseCostAmortizationPeriod" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_AmortizationOfLicenseCosts" xlink:href="bmra-20130531.xsd#bmra_AmortizationOfLicenseCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_AmortizationOfLicenseCosts" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="bmra_LicenseIssuanceCost" xlink:href="bmra-20130531.xsd#bmra_LicenseIssuanceCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_LicenseIssuanceCost" order="17" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DEBTDetails">
    <loc xlink:type="locator" xlink:label="bmra_DEBTDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_DEBTDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="bmra_DEBTDetailsTable" xlink:href="bmra-20130531.xsd#bmra_DEBTDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="bmra_DEBTDetailsLineItems" xlink:to="bmra_DEBTDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="bmra_DEBTDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_LineOfCreditMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DEBTDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DEBTDetailsLineItems" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityExpirationDate1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DEBTDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityExpirationDate1" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="bmra_DEBTDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityAmountOutstanding" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/OTHERINCOMEDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIncomeAndExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherNonoperatingExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAdditions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAdditions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAdditions" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromInsuranceSettlementInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainOnBusinessInterruptionInsuranceRecovery" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GainOnBusinessInterruptionInsuranceRecovery"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_GainOnBusinessInterruptionInsuranceRecovery" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityRegistrantName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentType"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_CurrentFiscalYearEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityPublicFloat"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityPublicFloat" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentDescription" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCentralIndexKey"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCurrentReportingStatus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityVoluntaryFilers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityFilerCategory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalPeriodFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="14" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>11
<FILENAME>bmra-20130531_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABELS LINKBASE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Thu Aug 29 17:44:41 UTC 2013 -->
<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">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl0" xml:lang="en-US">ASSETS [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_CurrentAssetsAbstract" xlink:href="bmra-20130531.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/2013/elts/us-gaap-2013-01-31.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_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, less allowance for doubtful accounts of $115,730 and $113,191, respectively</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_DeferredTaxAssetsNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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="bmra_PropertyAndEquipmentAbstract" xlink:href="bmra-20130531.xsd#bmra_PropertyAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PropertyAndEquipmentAbstract_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PropertyAndEquipmentAbstract" xlink:to="bmra_PropertyAndEquipmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PropertyAndEquipmentAbstract_lbl0" xml:lang="en-US">PROPERTY AND EQUIPMENT [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PropertyAndEquipmentAbstract" xlink:to="bmra_PropertyAndEquipmentAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_EquipmentGross" xlink:href="bmra-20130531.xsd#bmra_EquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_EquipmentGross_lbl" xml:lang="en-US">Gross amount, as of the balance sheet date, of long-lived, depreciable equipments used in the production process to produce goods and services.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EquipmentGross" xlink:to="bmra_EquipmentGross_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_EquipmentGross_lbl0" xml:lang="en-US">Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EquipmentGross" xlink:to="bmra_EquipmentGross_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_FurnitureFixturesAndLeaseholdImprovementsGross" xlink:href="bmra-20130531.xsd#bmra_FurnitureFixturesAndLeaseholdImprovementsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_FurnitureFixturesAndLeaseholdImprovementsGross_lbl" xml:lang="en-US">Gross amount, at the balance sheet date, of long-lived, depreciable assets that are commonly used in offices and stores and are an addition or improvement to assets held under lease arrangement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_FurnitureFixturesAndLeaseholdImprovementsGross" xlink:to="bmra_FurnitureFixturesAndLeaseholdImprovementsGross_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_FurnitureFixturesAndLeaseholdImprovementsGross_lbl0" xml:lang="en-US">Furniture, fixtures and leasehold improvements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_FurnitureFixturesAndLeaseholdImprovementsGross" xlink:to="bmra_FurnitureFixturesAndLeaseholdImprovementsGross_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Total property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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">Net property and equipment</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/2013/elts/us-gaap-2013-01-31.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_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_Investments" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_OtherAssetsNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_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_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_LiabilitiesAndShareholdersEquityAbstract" xlink:href="bmra-20130531.xsd#bmra_LiabilitiesAndShareholdersEquityAbstract"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LiabilitiesAndShareholdersEquityAbstract" xlink:to="bmra_LiabilitiesAndShareholdersEquityAbstract_lbl"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LiabilitiesAndShareholdersEquityAbstract" xlink:to="bmra_LiabilitiesAndShareholdersEquityAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_CurrentLiabilitiesAbstract" xlink:href="bmra-20130531.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LinesOfCreditCurrent" xlink:to="us-gaap_LinesOfCreditCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingencies"/>
    <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 (NOTE 8)</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"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareholdersEquityAbstract" xlink:href="bmra-20130531.xsd#bmra_ShareholdersEquityAbstract"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="bmra_ShareholdersEquityAbstract_lbl"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareholdersEquityAbstract" xlink:to="bmra_ShareholdersEquityAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockValue"/>
    <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, no par value, 5,000,000 authorized shares, no shares issued and outstanding at May 31, 2013 and 2012</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue"/>
    <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, $.08 par value; 25,000,000 shares authorized; 7,274,714 and 6,952,339 shares issued and outstanding, respectively</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <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"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive loss</label>
    <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"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract_lbl" xml:lang="en-US">See accompanying notes to consolidated financial statements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract_lbl0" xml:lang="en-US">See accompanying notes to consolidated financial statements. [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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">Preferred Stock, Shares Authorized (in Shares)</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/2013/elts/us-gaap-2013-01-31.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 (in Shares)</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/2013/elts/us-gaap-2013-01-31.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 (in Shares)</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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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 (in Shares)</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/2013/elts/us-gaap-2013-01-31.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 (in Shares)</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/2013/elts/us-gaap-2013-01-31.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 (in Shares)</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="us-gaap_IncomeStatementAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNet" xlink:to="us-gaap_SalesRevenueNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of sales</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_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">GROSS PROFIT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" 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_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl0" xml:lang="en-US">OPERATING EXPENSES [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling, general and administrative</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total 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_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_OtherIncomeExpenseAbstract" xlink:href="bmra-20130531.xsd#bmra_OtherIncomeExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OtherIncomeExpenseAbstract_lbl" xml:lang="en-US">OTHER INCOME (EXPENSE)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OtherIncomeExpenseAbstract" xlink:to="bmra_OtherIncomeExpenseAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OtherIncomeExpenseAbstract_lbl0" xml:lang="en-US">OTHER INCOME (EXPENSE) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OtherIncomeExpenseAbstract" xlink:to="bmra_OtherIncomeExpenseAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_InvestmentIncomeInterestAndDividend" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentIncomeInterestAndDividend"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentIncomeInterestAndDividend_lbl" xml:lang="en-US">Interest and dividend income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentIncomeInterestAndDividend" xlink:to="us-gaap_InvestmentIncomeInterestAndDividend_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncome" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncome_lbl" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncome" xlink:to="us-gaap_OtherNonoperatingIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_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_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">INCOME BEFORE INCOME TAXES</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/2013/elts/us-gaap-2013-01-31.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">INCOME TAX BENEFIT (EXPENSE)</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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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-20130531.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_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_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_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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"/>
    <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_OtherComprehensiveLossAbstract" xlink:href="bmra-20130531.xsd#bmra_OtherComprehensiveLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OtherComprehensiveLossAbstract_lbl" xml:lang="en-US">OTHER COMPREHENSIVE LOSS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OtherComprehensiveLossAbstract" xlink:to="bmra_OtherComprehensiveLossAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OtherComprehensiveLossAbstract_lbl0" xml:lang="en-US">OTHER COMPREHENSIVE LOSS [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OtherComprehensiveLossAbstract" xlink:to="bmra_OtherComprehensiveLossAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0_lbl" xml:lang="en-US">See accompanying notes to consolidated financial statements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0_lbl0" xml:lang="en-US">See accompanying notes to consolidated financial statements. [Abstract]0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_EquityComponentDomain_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Balances</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_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Balances (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Exercise of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Exercise of stock options (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl" xml:lang="en-US">Compensation expense in connection with options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl1" 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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_lbl1" xml:lang="en-US">Balances</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_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesIssued_lbl0" xml:lang="en-US">Balances (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00_lbl" xml:lang="en-US">See accompanying notes to consolidated financial statements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00_lbl0" xml:lang="en-US">See accompanying notes to consolidated financial statements. [Abstract]00</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Sale of shares of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Sale of shares of common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_CashFlowsFromOperatingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CashFlowsFromOperatingActivitiesAbstract"/>
    <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"/>
    <loc xlink:type="locator" xlink:label="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net income to net cash provided by operating activities:</label>
    <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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl" xml:lang="en-US">Gain on disposal of property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionPlanExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockOptionPlanExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionPlanExpense_lbl" xml:lang="en-US">Stock option expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionPlanExpense" xlink:to="us-gaap_StockOptionPlanExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_IncreaseInDeferredRentLiability" xlink:href="bmra-20130531.xsd#bmra_IncreaseInDeferredRentLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_IncreaseInDeferredRentLiability_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_IncreaseInDeferredRentLiability" xlink:to="bmra_IncreaseInDeferredRentLiability_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_IncreaseInDeferredRentLiability_lbl0" xml:lang="en-US">(Decrease) increase in deferred rent liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncreaseInDeferredRentLiability" xlink:to="bmra_IncreaseInDeferredRentLiability_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_lbl" xml:lang="en-US">Decrease in deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:to="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ChangesInAssetsAndLiabilitiesAbstract" xlink:href="bmra-20130531.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/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" 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/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" 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/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_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_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets_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_IncreaseDecreaseInOtherOperatingAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" 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/2013/elts/us-gaap-2013-01-31.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-20130531.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_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_PaymentsToAcquireIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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">Purchases of 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_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromInsuranceSettlementInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities_lbl" xml:lang="en-US">Proceeds from insurance claim</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:to="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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-20130531.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_ProceedsFromIssuanceOfCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Proceeds from sale of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfLinesOfCredit_lbl" xml:lang="en-US">Net (payments) borrowings on line of credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLinesOfCredit" xlink:to="us-gaap_RepaymentsOfLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from exercise of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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 loan for equipment purchase</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/2013/elts/us-gaap-2013-01-31.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 provided by 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/2013/elts/us-gaap-2013-01-31.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 on 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/2013/elts/us-gaap-2013-01-31.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, beginning of year</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, end of year</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-20130531.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/2013/elts/us-gaap-2013-01-31.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">Cash paid during year for 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="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000_lbl" xml:lang="en-US">See accompanying notes to consolidated financial statements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000_lbl0" xml:lang="en-US">See accompanying notes to consolidated financial statements. [Abstract]000</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000" xlink:to="bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureTextBlockAbstract_lbl" xml:lang="en-US">Disclosure Text Block [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_DisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xml:lang="en-US">Intangible Assets Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PayablesAndAccrualsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PayablesAndAccrualsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PayablesAndAccrualsAbstract_lbl" xml:lang="en-US">Payables and Accruals [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_PayablesAndAccrualsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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="us-gaap_StockholdersEquityNoteAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteAbstract_lbl" xml:lang="en-US">Stockholders&apos; Equity Note [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">Stockholders&apos; Equity Note Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US">Segment Reporting [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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="us-gaap_DebtDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIncomeAndExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract_lbl" xml:lang="en-US">Other Income and Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherIncomeAndExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock_lbl" xml:lang="en-US">Other Income and Other Expense Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock" xlink:to="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_FairValueOfFinancialInstrumentsPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xml:lang="en-US">Fair Value of Financial Instruments, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConcentrationRiskCreditRisk_lbl" xml:lang="en-US">Concentration Risk, Credit Risk, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskCreditRisk" xlink:to="us-gaap_ConcentrationRiskCreditRisk_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock" xlink:href="bmra-20130531.xsd#bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock_lbl" xml:lang="en-US">Concentration Risk, Geographic, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock" xlink:to="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl" xml:lang="en-US">Goodwill and 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_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_ShippingAndHandlingCostPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_AdvertisingCostsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdvertisingCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdvertisingCostsPolicyTextBlock_lbl" xml:lang="en-US">Advertising Costs, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingCostsPolicyTextBlock" xlink:to="us-gaap_AdvertisingCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_SegmentReportingPolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Segment Reporting, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomePolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock_lbl" xml:lang="en-US">Comprehensive Income, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:to="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for the description of risks that arise due to concentrations of operating facilities, revenues, assets, customers, vendors or the like in a certain geographic area, either domestic or foreign. The description may address risks inherent in the geographic area, and, at a minimum, informs users of the general nature of the risk, but excludes &quot;Information about Geographic Areas&quot; that may be disclosed elsewhere</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock" xlink:to="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Nonvested Share Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_lbl" xml:lang="en-US">Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FederalIncomeTaxNoteTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FederalIncomeTaxNoteTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FederalIncomeTaxNoteTextBlock_lbl" xml:lang="en-US">Federal Income Tax Note [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalIncomeTaxNoteTextBlock" xlink:to="us-gaap_FederalIncomeTaxNoteTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_lbl" xml:lang="en-US">Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock" xlink:to="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_lbl" xml:lang="en-US">Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:to="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_InventoriesAbstract" xlink:href="bmra-20130531.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_BlackScholesOptionsPricingModelAbstract" xlink:href="bmra-20130531.xsd#bmra_BlackScholesOptionsPricingModelAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_BlackScholesOptionsPricingModelAbstract_lbl" xml:lang="en-US">Black-Scholes options-pricing model</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_BlackScholesOptionsPricingModelAbstract" xlink:to="bmra_BlackScholesOptionsPricingModelAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_BlackScholesOptionsPricingModelAbstract_lbl0" xml:lang="en-US">Black-Scholes options-pricing model [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_BlackScholesOptionsPricingModelAbstract" xlink:to="bmra_BlackScholesOptionsPricingModelAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeDomain" xlink:href="bmra-20130531.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="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable_lbl" xml:lang="en-US">SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems_lbl" xml:lang="en-US">SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange_lbl" xml:lang="en-US">The estimated measure of the percentage in range by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange_lbl0" xml:lang="en-US">Expected volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange_lbl" xml:lang="en-US">The risk-free interest rate assumption expressed in range that is used in valuing an option on its own shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange_lbl0" xml:lang="en-US">Risk free interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange" xlink:href="bmra-20130531.xsd#bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange_lbl" xml:lang="en-US">Expected term of share-based compensation awards, in range.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange" xlink:to="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange_lbl0" xml:lang="en-US">Expected life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange" xlink:to="bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable_lbl" xml:lang="en-US">SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems_lbl" xml:lang="en-US">SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_lbl" xml:lang="en-US">Expected volatility, minimum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_lbl" xml:lang="en-US">Expected volatility, maximum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_lbl" xml:lang="en-US">Risk free interest rate, minimum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl" xml:lang="en-US">Risk free interest rate, maximum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected life term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:href="bmra-20130531.xsd#bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract_lbl" xml:lang="en-US">Reconciliation of the numerators and denominators of the basic and diluted earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract_lbl0" xml:lang="en-US">Reconciliation of the numerators and denominators of the basic and diluted earnings per share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl2" xml:lang="en-US">Numerator for basic and diluted net income per common share (in Dollars)</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_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Denominator for basic net income per common share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_EffectOfDilutiveSecuritiesAbstract" xlink:href="bmra-20130531.xsd#bmra_EffectOfDilutiveSecuritiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_EffectOfDilutiveSecuritiesAbstract_lbl" xml:lang="en-US">Effect of dilutive securities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EffectOfDilutiveSecuritiesAbstract" xlink:to="bmra_EffectOfDilutiveSecuritiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_EffectOfDilutiveSecuritiesAbstract_lbl0" xml:lang="en-US">Effect of dilutive securities: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EffectOfDilutiveSecuritiesAbstract" xlink:to="bmra_EffectOfDilutiveSecuritiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants_lbl" xml:lang="en-US">Options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants" xlink:to="us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Denominator for diluted net income per common share</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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_IntangibleAssetsNetAbstract" xlink:href="bmra-20130531.xsd#bmra_IntangibleAssetsNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_IntangibleAssetsNetAbstract_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="bmra_IntangibleAssetsNetAbstract" xlink:to="bmra_IntangibleAssetsNetAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_IntangibleAssetsNetAbstract_lbl0" xml:lang="en-US">Intangible assets, net [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IntangibleAssetsNetAbstract" xlink:to="bmra_IntangibleAssetsNetAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedPatentsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedPatentsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedPatentsGross_lbl" xml:lang="en-US">Patents and licenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedPatentsGross" xlink:to="us-gaap_FiniteLivedPatentsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Less accumulated amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl0" 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:href="bmra-20130531.xsd#bmra_AmortizationOfIntangibleAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AmortizationOfIntangibleAssetsAbstract_lbl" xml:lang="en-US">Amortization of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="bmra_AmortizationOfIntangibleAssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AmortizationOfIntangibleAssetsAbstract_lbl0" xml:lang="en-US">Amortization of Intangible Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AmortizationOfIntangibleAssetsAbstract" xlink:to="bmra_AmortizationOfIntangibleAssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl" xml:lang="en-US">2014</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_lbl" xml:lang="en-US">2015</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_lbl" xml:lang="en-US">2016</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_lbl" xml:lang="en-US">2017</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_lbl" xml:lang="en-US">2018</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_lbl" xml:lang="en-US">Thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_AccruedExpensesAccruedLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AccruedExpensesAccruedLiabilitiesAbstract_lbl" xml:lang="en-US">Accrued Expenses &amp; Accrued Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="bmra_AccruedExpensesAccruedLiabilitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AccruedExpensesAccruedLiabilitiesAbstract_lbl0" xml:lang="en-US">Accrued Expenses &amp; Accrued Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="bmra_AccruedExpensesAccruedLiabilitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredRentCreditCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRentCreditCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRentCreditCurrent_lbl" xml:lang="en-US">Deferred rent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRentCreditCurrent" xlink:to="us-gaap_DeferredRentCreditCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedIncomeTaxesCurrent_lbl" xml:lang="en-US">Income taxes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesCurrent" xlink:to="us-gaap_AccruedIncomeTaxesCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl0" xml:lang="en-US">Accounts payable and accrued expenses, Total</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_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_ActivityAsToStockOptionsOutstandingAbstract" xlink:href="bmra-20130531.xsd#bmra_ActivityAsToStockOptionsOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ActivityAsToStockOptionsOutstandingAbstract_lbl" xml:lang="en-US">Activity as to stock options outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ActivityAsToStockOptionsOutstandingAbstract" xlink:to="bmra_ActivityAsToStockOptionsOutstandingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ActivityAsToStockOptionsOutstandingAbstract_lbl0" xml:lang="en-US">Activity as to stock options outstanding [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ActivityAsToStockOptionsOutstandingAbstract" xlink:to="bmra_ActivityAsToStockOptionsOutstandingAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_lbl" xml:lang="en-US">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable_lbl" xml:lang="en-US">SHAREHOLDERS&apos; EQUITY (Details) - Activity as to stock options outstanding [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" xlink:to="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems_lbl" xml:lang="en-US">SHAREHOLDERS&apos; EQUITY (Details) - Activity as to stock options outstanding [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Options Outstanding, Number of Stock Options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Options Outstanding, Weighted Average Exercise Price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Options Granted, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Options Granted, Weighted Average Exercise Price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0" xml:lang="en-US">Options Exercised, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Options Exercised, Weighted Average Exercise Price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl" xml:lang="en-US">Options Canceled or Expired, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Options Canceled or Expired, Weighted Average Exercise Price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:href="bmra-20130531.xsd#bmra_ActivityAsToNonVestedStockOptionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ActivityAsToNonVestedStockOptionsAbstract_lbl" xml:lang="en-US">Activity as to non-vested stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="bmra_ActivityAsToNonVestedStockOptionsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ActivityAsToNonVestedStockOptionsAbstract_lbl0" xml:lang="en-US">Activity as to non-vested stock options [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ActivityAsToNonVestedStockOptionsAbstract" xlink:to="bmra_ActivityAsToNonVestedStockOptionsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl" xml:lang="en-US">Nonvested shares at May 31, 2012</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Nonvested shares at May 31, 2012 (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl0" xml:lang="en-US">Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Granted (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl" xml:lang="en-US">Vested/Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Vested/Issued (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_lbl" xml:lang="en-US">Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Forfeited (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl0" xml:lang="en-US">Nonvested shares at May 31, 2013</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl0" xml:lang="en-US">Nonvested shares at May 31, 2013 (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_CompanysStockOptionsOutstandingAbstract" xlink:href="bmra-20130531.xsd#bmra_CompanysStockOptionsOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CompanysStockOptionsOutstandingAbstract_lbl" xml:lang="en-US">Company&apos;s stock options outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CompanysStockOptionsOutstandingAbstract" xlink:to="bmra_CompanysStockOptionsOutstandingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CompanysStockOptionsOutstandingAbstract_lbl0" xml:lang="en-US">Company&apos;s stock options outstanding [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CompanysStockOptionsOutstandingAbstract" xlink:to="bmra_CompanysStockOptionsOutstandingAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable_lbl" xml:lang="en-US">Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems_lbl" xml:lang="en-US">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_lbl" xml:lang="en-US">NUMBER OUTSTANDING</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">AVERAGE REMAINING CONTRACTUAL LIFE IN YEARS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_lbl" xml:lang="en-US">WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS OUTSTANDING (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_lbl" xml:lang="en-US">NUMBER EXERCISABLE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_lbl" xml:lang="en-US">WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS EXERCISABLE (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_IncomeTaxesAbstract" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_IncomeTaxesAbstract_lbl" xml:lang="en-US">Income Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncomeTaxesAbstract" xlink:to="bmra_IncomeTaxesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_IncomeTaxesAbstract_lbl0" xml:lang="en-US">Income Taxes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncomeTaxesAbstract" xlink:to="bmra_IncomeTaxesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_CurrentAbstract" xlink:href="bmra-20130531.xsd#bmra_CurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CurrentAbstract_lbl" xml:lang="en-US">Current:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CurrentAbstract" xlink:to="bmra_CurrentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CurrentAbstract_lbl0" xml:lang="en-US">Current: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CurrentAbstract" xlink:to="bmra_CurrentAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl" xml:lang="en-US">U.S. Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">State and local</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_DeferredAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_DeferredAbstract_lbl" xml:lang="en-US">Deferred:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DeferredAbstract" xlink:to="bmra_DeferredAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_DeferredAbstract_lbl0" xml:lang="en-US">Deferred: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DeferredAbstract" xlink:to="bmra_DeferredAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">U.S. Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">State and local</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total deferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Income tax (benefit) expense</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_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_IncomeTaxRateReconcilliationAbstract" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxRateReconcilliationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_IncomeTaxRateReconcilliationAbstract_lbl" xml:lang="en-US">Income Tax Rate Reconcilliation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncomeTaxRateReconcilliationAbstract" xlink:to="bmra_IncomeTaxRateReconcilliationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_IncomeTaxRateReconcilliationAbstract_lbl0" xml:lang="en-US">Income Tax Rate Reconcilliation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncomeTaxRateReconcilliationAbstract" xlink:to="bmra_IncomeTaxRateReconcilliationAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl" xml:lang="en-US">Computed &quot;expected&quot; tax expense (benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:href="bmra-20130531.xsd#bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract_lbl" xml:lang="en-US">Increase (reduction) in income taxes resulting from:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract_lbl0" xml:lang="en-US">Increase (reduction) in income taxes resulting from: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsOther" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsOther_lbl" xml:lang="en-US">True up of carry forwards and other items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationTaxCreditsOther" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Change in valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations_lbl" xml:lang="en-US">State income taxes, net of federal benefit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:to="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsResearch"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsResearch_lbl" xml:lang="en-US">Research and development tax credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsResearch_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxSettlements" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxSettlements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationTaxSettlements_lbl" xml:lang="en-US">Permanent tax differences and other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationTaxSettlements" xlink:to="us-gaap_IncomeTaxReconciliationTaxSettlements_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl1" xml:lang="en-US">Income tax (benefit) expense</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_lbl1"/>
    <loc xlink:type="locator" xlink:label="bmra_DeferredTaxAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_DeferredTaxAbstract_lbl" xml:lang="en-US">Deferred Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DeferredTaxAbstract" xlink:to="bmra_DeferredTaxAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_DeferredTaxAbstract_lbl0" xml:lang="en-US">Deferred Tax [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DeferredTaxAbstract" xlink:to="bmra_DeferredTaxAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_DeferredTaxAssetsAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_DeferredTaxAssetsAbstract_lbl" xml:lang="en-US">Deferred tax assets:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="bmra_DeferredTaxAssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_DeferredTaxAssetsAbstract_lbl0" xml:lang="en-US">Deferred tax assets: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DeferredTaxAssetsAbstract" xlink:to="bmra_DeferredTaxAssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_lbl" xml:lang="en-US">Accounts receivable, principally due to allowance for doubtful accounts and sales returns</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsInventory" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsInventory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsInventory_lbl" xml:lang="en-US">Inventory valuation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsInventory" xlink:to="us-gaap_DeferredTaxAssetsInventory_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions_lbl" xml:lang="en-US">Compensated absences and deferred payroll</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xml:lang="en-US">Net operating loss carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards_lbl" xml:lang="en-US">Tax credit carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent_lbl" xml:lang="en-US">Deferred rent expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl" xml:lang="en-US">Total deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Less valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl" xml:lang="en-US">Deferred Tax Asset Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract_lbl" xml:lang="en-US">Deferred tax liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract_lbl0" xml:lang="en-US">Deferred tax liabilities: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated depreciation of property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:to="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl" xml:lang="en-US">Net deferred tax asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl"/>
<!-- [WMV4][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt+1Vq3zhhUlfDeP/RQUzUZihDO8dLtQrMZMNe4t6pAivP0axfdFZpsLWXen7y7tdZ77ZXW6w6d0NaeQB3iLy4Xd3YOmmUtJXQNykINzqprx8Mpv8hYuL9hd+aR5DVKK2BPjgcbAX9fX7DvgwDmYhVWqwdkBSLSLPpmEbaMUfK7mWf4LW4snISYbozOG+zy5aKIQ0bfTLPE01Q==] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent_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_DeferredTaxAssetsLiabilitiesNetCurrent" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent_lbl0" xml:lang="en-US">Deferred tax assets, long-term 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_BusinessSegmentsAbstract" xlink:href="bmra-20130531.xsd#bmra_BusinessSegmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_BusinessSegmentsAbstract_lbl" xml:lang="en-US">Business Segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_BusinessSegmentsAbstract" xlink:to="bmra_BusinessSegmentsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_BusinessSegmentsAbstract_lbl0" xml:lang="en-US">Business Segments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_BusinessSegmentsAbstract" xlink:to="bmra_BusinessSegmentsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentGeographicalDomain_lbl" xml:lang="en-US">Geographical [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="us-gaap_SegmentGeographicalDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable_lbl" xml:lang="en-US">Schedule of Revenues from External Customers and Long-Lived Assets [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:to="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems_lbl" xml:lang="en-US">Revenues from External Customers and Long-Lived Assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:to="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_NetSalesAbstract" xlink:href="bmra-20130531.xsd#bmra_NetSalesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_NetSalesAbstract_lbl" xml:lang="en-US">Net sales:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_NetSalesAbstract" xlink:to="bmra_NetSalesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_NetSalesAbstract_lbl0" xml:lang="en-US">Net sales: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_NetSalesAbstract" xlink:to="bmra_NetSalesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SalesRevenueNet_lbl0" xml:lang="en-US">Net Sales</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="bmra_OperatingLeasesAbstract" xlink:href="bmra-20130531.xsd#bmra_OperatingLeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OperatingLeasesAbstract_lbl" xml:lang="en-US">Operating Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OperatingLeasesAbstract" xlink:to="bmra_OperatingLeasesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OperatingLeasesAbstract_lbl0" xml:lang="en-US">Operating Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OperatingLeasesAbstract" xlink:to="bmra_OperatingLeasesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl" xml:lang="en-US">2014</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl" xml:lang="en-US">2015</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl" xml:lang="en-US">2016</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl" xml:lang="en-US">2017</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NameOfMajorCustomerDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NameOfMajorCustomerDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NameOfMajorCustomerDomain_lbl" xml:lang="en-US">Customer [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NameOfMajorCustomerDomain" xlink:to="us-gaap_NameOfMajorCustomerDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskTypeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskTypeDomain_lbl" xml:lang="en-US">Concentration Risk Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskTypeDomain" xlink:to="us-gaap_ConcentrationRiskTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable_lbl" xml:lang="en-US">SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems_lbl" xml:lang="en-US">SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskPercentage1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_InventoryGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryGross_lbl" xml:lang="en-US">Inventory, Gross (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryGross_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl0" xml:lang="en-US">Property, Plant and Equipment, Net (in Dollars)</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_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_AccountsReceivableInitialCreditLimit" xlink:href="bmra-20130531.xsd#bmra_AccountsReceivableInitialCreditLimit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AccountsReceivableInitialCreditLimit_lbl" xml:lang="en-US">Accounts Receivable, Initial Credit Limit (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AccountsReceivableInitialCreditLimit" xlink:to="bmra_AccountsReceivableInitialCreditLimit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_AmortizationOfIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of Intangible Assets (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Equity Method Investment, Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns_lbl" xml:lang="en-US">Revenue Recognition, Sales Returns, Reserve for Sales Returns (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns" xlink:to="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Research and Development Expense (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdvertisingExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdvertisingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdvertisingExpense_lbl" xml:lang="en-US">Advertising Expense (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingExpense" xlink:to="us-gaap_AdvertisingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_AccountsReceivableInitialCreditLimit_lbl0" xml:lang="en-US">The initial credit limit extended to customers for credit sales.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AccountsReceivableInitialCreditLimit" xlink:to="bmra_AccountsReceivableInitialCreditLimit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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">Equity Award [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="us-gaap_RelatedPartyDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyDomain_lbl" xml:lang="en-US">Related Party [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameDomain_lbl" xml:lang="en-US">Plan Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameDomain" xlink:to="us-gaap_PlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsTable" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsTable_lbl" xml:lang="en-US">SHAREHOLDERS&apos; EQUITY (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsTable" xlink:to="bmra_SHAREHOLDERSEQUITYDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SHAREHOLDERSEQUITYDetailsLineItems_lbl" xml:lang="en-US">SHAREHOLDERS&apos; EQUITY (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="bmra_SHAREHOLDERSEQUITYDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized, Annual Increment, Threshold Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized, Annual Increment, Threshold Number (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xml:lang="en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xml:lang="en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl1" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl1" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_lbl" xml:lang="en-US">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_lbl" xml:lang="en-US">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl0" xml:lang="en-US">Proceeds from Stock Options Exercised (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, New Issues (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssuedPricePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssuedPricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharesIssuedPricePerShare_lbl" xml:lang="en-US">Shares Issued, Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssuedPricePerShare" xlink:to="us-gaap_SharesIssuedPricePerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl0" xml:lang="en-US">Stock Issued During Period, Value, New Issues (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_SharesIssuableToInvestors" xlink:href="bmra-20130531.xsd#bmra_SharesIssuableToInvestors"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_SharesIssuableToInvestors_lbl" xml:lang="en-US">Shares Issuable To Investors (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SharesIssuableToInvestors" xlink:to="bmra_SharesIssuableToInvestors_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_ShareIssuableToInvestorSharePrice" xlink:href="bmra-20130531.xsd#bmra_ShareIssuableToInvestorSharePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ShareIssuableToInvestorSharePrice_lbl" xml:lang="en-US">Share Issuable To Investors, Share Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareIssuableToInvestorSharePrice" xlink:to="bmra_ShareIssuableToInvestorSharePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage_lbl0" xml:lang="en-US">The threshold percentage of annual increment in the number shares authorized under the plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber_lbl0" xml:lang="en-US">The annual increment in number of shares in accordance with the number of shares authorized under the plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_SharesIssuableToInvestors_lbl0" xml:lang="en-US">Number of shares issuable to investor.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SharesIssuableToInvestors" xlink:to="bmra_SharesIssuableToInvestors_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_ShareIssuableToInvestorSharePrice_lbl0" xml:lang="en-US">The per share price of the shares issuable to the investors.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareIssuableToInvestorSharePrice" xlink:to="bmra_ShareIssuableToInvestorSharePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxAuthorityDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxAuthorityDomain_lbl" xml:lang="en-US">Income Tax Authority [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxAuthorityDomain" xlink:to="us-gaap_IncomeTaxAuthorityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_INCOMETAXESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_INCOMETAXESDetailsTable_lbl" xml:lang="en-US">INCOME TAXES (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_INCOMETAXESDetailsTable" xlink:to="bmra_INCOMETAXESDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_INCOMETAXESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_INCOMETAXESDetailsLineItems_lbl" xml:lang="en-US">INCOME TAXES (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_INCOMETAXESDetailsLineItems" xlink:to="bmra_INCOMETAXESDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount_lbl" xml:lang="en-US">Valuation Allowance, Deferred Tax Asset, Change in Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:to="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLossCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLossCarryforwards"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLossCarryforwards_lbl" xml:lang="en-US">Operating Loss Carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwards" xlink:to="us-gaap_OperatingLossCarryforwards_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" xlink:href="bmra-20130531.xsd#bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital_lbl" xml:lang="en-US">Federal Tax Benefit, Net Operating Loss Credited To Additional Paid In Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" xlink:to="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch_lbl" xml:lang="en-US">Deferred Tax Assets, Tax Credit Carryforwards, Research</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital_lbl0" xml:lang="en-US">Federal tax benefit net operating loss credited to additional paid in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" xlink:to="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_ContractsDomain" xlink:href="bmra-20130531.xsd#bmra_ContractsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ContractsDomain_lbl" xml:lang="en-US">Contracts [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ContractsDomain" xlink:to="bmra_ContractsDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_lbl" xml:lang="en-US">Property Subject to or Available for Operating Lease [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain" xlink:to="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="bmra_COMMITMENTSANDCONTINGENCIESDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_OperatingLeaseInitiationDate" xlink:href="bmra-20130531.xsd#bmra_OperatingLeaseInitiationDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OperatingLeaseInitiationDate_lbl" xml:lang="en-US">Operating Lease Initiation Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OperatingLeaseInitiationDate" xlink:to="bmra_OperatingLeaseInitiationDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_OperatingLeasesRentExpenseContingentRentals" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseContingentRentals"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesRentExpenseContingentRentals_lbl" xml:lang="en-US">Operating Leases, Rent Expense, Contingent Rentals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseContingentRentals" xlink:to="us-gaap_OperatingLeasesRentExpenseContingentRentals_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SecurityDepositLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityDepositLiability_lbl" xml:lang="en-US">Security Deposit Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_SecurityDepositLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseAndRentalExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_OperatingLeasesRentExpenseNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesRentExpenseNet_lbl" xml:lang="en-US">Operating Leases, Rent Expense, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseNet" xlink:to="us-gaap_OperatingLeasesRentExpenseNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseSubleaseRentals1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1_lbl" xml:lang="en-US">Operating Leases, Rent Expense, Sublease Rentals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1" xlink:to="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_AssetPurchaseAgreementInitiationDate" xlink:href="bmra-20130531.xsd#bmra_AssetPurchaseAgreementInitiationDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AssetPurchaseAgreementInitiationDate_lbl" xml:lang="en-US">Asset Purchase Agreement, Initiation Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AssetPurchaseAgreementInitiationDate" xlink:to="bmra_AssetPurchaseAgreementInitiationDate_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_RoyaltyExpensePercentageOfSales" xlink:href="bmra-20130531.xsd#bmra_RoyaltyExpensePercentageOfSales"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_RoyaltyExpensePercentageOfSales_lbl" xml:lang="en-US">Royalty Expense Percentage of Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RoyaltyExpensePercentageOfSales" xlink:to="bmra_RoyaltyExpensePercentageOfSales_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RoyaltyExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RoyaltyExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RoyaltyExpense_lbl" xml:lang="en-US">Royalty Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RoyaltyExpense" xlink:to="us-gaap_RoyaltyExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_PaymentForLicense" xlink:href="bmra-20130531.xsd#bmra_PaymentForLicense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PaymentForLicense_lbl" xml:lang="en-US">Payment for Licenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PaymentForLicense" xlink:to="bmra_PaymentForLicense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl0" xml:lang="en-US">Amortization of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForLegalSettlements" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsForLegalSettlements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForLegalSettlements_lbl" xml:lang="en-US">Payments for Legal Settlements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForLegalSettlements" xlink:to="us-gaap_PaymentsForLegalSettlements_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_LicenseCostAmortizationPeriod" xlink:href="bmra-20130531.xsd#bmra_LicenseCostAmortizationPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_LicenseCostAmortizationPeriod_lbl" xml:lang="en-US">License Cost Amortization, Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LicenseCostAmortizationPeriod" xlink:to="bmra_LicenseCostAmortizationPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_AmortizationOfLicenseCosts" xlink:href="bmra-20130531.xsd#bmra_AmortizationOfLicenseCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AmortizationOfLicenseCosts_lbl" xml:lang="en-US">Amortization of License Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AmortizationOfLicenseCosts" xlink:to="bmra_AmortizationOfLicenseCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_LicenseIssuanceCost" xlink:href="bmra-20130531.xsd#bmra_LicenseIssuanceCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_LicenseIssuanceCost_lbl" xml:lang="en-US">License Issuance Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LicenseIssuanceCost" xlink:to="bmra_LicenseIssuanceCost_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_OperatingLeaseInitiationDate_lbl0" xml:lang="en-US">Date the operating lease was initiated, in CCYY-MM-DD format.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OperatingLeaseInitiationDate" xlink:to="bmra_OperatingLeaseInitiationDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_AssetPurchaseAgreementInitiationDate_lbl0" xml:lang="en-US">Date the asset purchase agreement was signed, in CCYY-MM-DD format.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AssetPurchaseAgreementInitiationDate" xlink:to="bmra_AssetPurchaseAgreementInitiationDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_RoyaltyExpensePercentageOfSales_lbl0" xml:lang="en-US">Royalty expenses expressed as a percentage of sales.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RoyaltyExpensePercentageOfSales" xlink:to="bmra_RoyaltyExpensePercentageOfSales_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_PaymentForLicense_lbl0" xml:lang="en-US">Cash payment for license.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PaymentForLicense" xlink:to="bmra_PaymentForLicense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_LicenseCostAmortizationPeriod_lbl0" xml:lang="en-US">License Cost Amortization Period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LicenseCostAmortizationPeriod" xlink:to="bmra_LicenseCostAmortizationPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_AmortizationOfLicenseCosts_lbl0" xml:lang="en-US">Amount of amortization of license cost.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AmortizationOfLicenseCosts" xlink:to="bmra_AmortizationOfLicenseCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bmra_LicenseIssuanceCost_lbl0" xml:lang="en-US">Amount of license issuance cost.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LicenseIssuanceCost" xlink:to="bmra_LicenseIssuanceCost_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeDomain_lbl" xml:lang="en-US">Short-term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_ShortTermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_DEBTDetailsTable" xlink:href="bmra-20130531.xsd#bmra_DEBTDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_DEBTDetailsTable_lbl" xml:lang="en-US">DEBT (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DEBTDetailsTable" xlink:to="bmra_DEBTDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="bmra_DEBTDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_DEBTDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_DEBTDetailsLineItems_lbl" xml:lang="en-US">DEBT (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DEBTDetailsLineItems" xlink:to="bmra_DEBTDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_DebtInstrumentBasisSpreadOnVariableRate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_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_DebtInstrumentBasisSpreadOnVariableRate1" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherNonoperatingExpense_lbl" xml:lang="en-US">Other Nonoperating Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingExpense" xlink:to="us-gaap_OtherNonoperatingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAdditions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAdditions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentAdditions_lbl" xml:lang="en-US">Property, Plant and Equipment, Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAdditions" xlink:to="us-gaap_PropertyPlantAndEquipmentAdditions_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities_lbl0" xml:lang="en-US">Proceeds from Insurance Settlement, Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:to="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainOnBusinessInterruptionInsuranceRecovery" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GainOnBusinessInterruptionInsuranceRecovery"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainOnBusinessInterruptionInsuranceRecovery_lbl" xml:lang="en-US">Gain on Business Interruption Insurance Recovery</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainOnBusinessInterruptionInsuranceRecovery" xlink:to="us-gaap_GainOnBusinessInterruptionInsuranceRecovery_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MajorCustomersAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MajorCustomersAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MajorCustomersAxis_lbl" xml:lang="en-US">Customer [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MajorCustomersAxis" xlink:to="us-gaap_MajorCustomersAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_lbl" xml:lang="en-US">Concentration Risk Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DomesticCountryMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DomesticCountryMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DomesticCountryMember_lbl" xml:lang="en-US">Domestic Tax Authority [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DomesticCountryMember" xlink:to="us-gaap_DomesticCountryMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SouthAmericaMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SouthAmericaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_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="us-gaap_SouthAmericaMember" xlink:to="us-gaap_SouthAmericaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_lbl" xml:lang="en-US">Exercise Price Range [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOptionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOptionMember_lbl" xml:lang="en-US">Employee Stock Option [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOptionMember" xlink:to="us-gaap_EmployeeStockOptionMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis_lbl" xml:lang="en-US">Property Subject to or Available for Operating Lease [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" xlink:to="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_AwardTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_IncomeTaxAuthorityAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxAuthorityAxis_lbl" xml:lang="en-US">Income Tax Authority [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplierConcentrationRiskMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplierConcentrationRiskMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplierConcentrationRiskMember_lbl" xml:lang="en-US">Supplier Concentration Risk [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplierConcentrationRiskMember" xlink:to="us-gaap_SupplierConcentrationRiskMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AsiaMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AsiaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_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="us-gaap_AsiaMember" xlink:to="us-gaap_AsiaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MiddleEastMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MiddleEastMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_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="us-gaap_MiddleEastMember" xlink:to="us-gaap_MiddleEastMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_AccumulatedOtherComprehensiveIncomeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_EuropeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EuropeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_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="us-gaap_EuropeMember" xlink:to="us-gaap_EuropeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeAxis_lbl" xml:lang="en-US">Short-term Debt, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PatentsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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_PlanNameAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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/2013/elts/us-gaap-2013-01-31.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="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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_AccountsReceivableMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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="bmra_ContractsAxis" xlink:href="bmra-20130531.xsd#bmra_ContractsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ContractsAxis_lbl" xml:lang="en-US">Contracts [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ContractsAxis" xlink:to="bmra_ContractsAxis_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_ContractsAxis_lbl0" xml:lang="en-US">Contracts [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ContractsAxis" xlink:to="bmra_ContractsAxis_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_AssetsPurchaseAgreementMember" xlink:href="bmra-20130531.xsd#bmra_AssetsPurchaseAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AssetsPurchaseAgreementMember_lbl" xml:lang="en-US">Assets Purchase Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AssetsPurchaseAgreementMember" xlink:to="bmra_AssetsPurchaseAgreementMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AssetsPurchaseAgreementMember_lbl0" xml:lang="en-US">Assets Purchase Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AssetsPurchaseAgreementMember" xlink:to="bmra_AssetsPurchaseAgreementMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_MarketingAndDistributionRightsMember" xlink:href="bmra-20130531.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 [Member]</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_WindfallTaxBenefitMember" xlink:href="bmra-20130531.xsd#bmra_WindfallTaxBenefitMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_WindfallTaxBenefitMember_lbl" xml:lang="en-US">Windfall Tax Benefit [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_WindfallTaxBenefitMember" xlink:to="bmra_WindfallTaxBenefitMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_WindfallTaxBenefitMember_lbl0" xml:lang="en-US">Windfall Tax Benefit [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_WindfallTaxBenefitMember" xlink:to="bmra_WindfallTaxBenefitMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_DomesticCustomerMember" xlink:href="bmra-20130531.xsd#bmra_DomesticCustomerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_DomesticCustomerMember_lbl" xml:lang="en-US">Domestic Customer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DomesticCustomerMember" xlink:to="bmra_DomesticCustomerMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_DomesticCustomerMember_lbl0" xml:lang="en-US">Domestic Customer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_DomesticCustomerMember" xlink:to="bmra_DomesticCustomerMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareHMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareHMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareHMember_lbl" xml:lang="en-US">Price Range Per Share H [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareHMember" xlink:to="bmra_PriceRangePerShareHMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareHMember_lbl0" xml:lang="en-US">Price Range Per Share $0.38 - $0.73 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareHMember" xlink:to="bmra_PriceRangePerShareHMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_TwoRoyaltyAgreementMember" xlink:href="bmra-20130531.xsd#bmra_TwoRoyaltyAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_TwoRoyaltyAgreementMember_lbl" xml:lang="en-US">Two Royalty Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_TwoRoyaltyAgreementMember" xlink:to="bmra_TwoRoyaltyAgreementMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_TwoRoyaltyAgreementMember_lbl0" xml:lang="en-US">Two Royalty Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_TwoRoyaltyAgreementMember" xlink:to="bmra_TwoRoyaltyAgreementMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareAMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareAMember_lbl" xml:lang="en-US">Price Range Per Share A [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareAMember" xlink:to="bmra_PriceRangePerShareAMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareAMember_lbl0" xml:lang="en-US">Price Range Per Share $0.30 - $1.30 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareAMember" xlink:to="bmra_PriceRangePerShareAMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_StateMember" xlink:href="bmra-20130531.xsd#bmra_StateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_StateMember_lbl" xml:lang="en-US">State [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_StateMember" xlink:to="bmra_StateMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_StateMember_lbl0" xml:lang="en-US">State [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_StateMember" xlink:to="bmra_StateMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareEMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareEMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareEMember_lbl" xml:lang="en-US">Price Range Per Share E [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareEMember" xlink:to="bmra_PriceRangePerShareEMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareEMember_lbl0" xml:lang="en-US">Price Range Per Share $0.30 - $0.75 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareEMember" xlink:to="bmra_PriceRangePerShareEMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_OtherForeignMember" xlink:href="bmra-20130531.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 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareGMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareGMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareGMember_lbl" xml:lang="en-US">Price Range Per Share G [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareGMember" xlink:to="bmra_PriceRangePerShareGMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareGMember_lbl0" xml:lang="en-US">Price Range Per Share $0.30 - $0.73 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareGMember" xlink:to="bmra_PriceRangePerShareGMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" xlink:href="bmra-20130531.xsd#bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember_lbl" xml:lang="en-US">Range Of Exercise Price Zero Point Five One To Zero Point Seven Five [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" xlink:to="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember_lbl0" xml:lang="en-US">Range Of Exercise Price $0.51 - $0.75 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" xlink:to="bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_A2010PlanMember" xlink:href="bmra-20130531.xsd#bmra_A2010PlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_A2010PlanMember_lbl" xml:lang="en-US">A2010 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_A2010PlanMember" xlink:to="bmra_A2010PlanMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_A2010PlanMember_lbl0" xml:lang="en-US">2010 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_A2010PlanMember" xlink:to="bmra_A2010PlanMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_UnitedStatesMember" xlink:href="bmra-20130531.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 [Member]</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_NewCustomerMember" xlink:href="bmra-20130531.xsd#bmra_NewCustomerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_NewCustomerMember_lbl" xml:lang="en-US">New Customer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_NewCustomerMember" xlink:to="bmra_NewCustomerMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_NewCustomerMember_lbl0" xml:lang="en-US">New Customer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_NewCustomerMember" xlink:to="bmra_NewCustomerMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_OperatingLeaseRentalMember" xlink:href="bmra-20130531.xsd#bmra_OperatingLeaseRentalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OperatingLeaseRentalMember_lbl" xml:lang="en-US">Operating Lease Rental [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OperatingLeaseRentalMember" xlink:to="bmra_OperatingLeaseRentalMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OperatingLeaseRentalMember_lbl0" xml:lang="en-US">Operating Lease Rental [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OperatingLeaseRentalMember" xlink:to="bmra_OperatingLeaseRentalMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareCMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareCMember_lbl" xml:lang="en-US">Price Range Per Share C [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareCMember" xlink:to="bmra_PriceRangePerShareCMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareCMember_lbl0" xml:lang="en-US">Price Range Per Share $0.38 - $0.73 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareCMember" xlink:to="bmra_PriceRangePerShareCMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_AgreementWithUniversityMember" xlink:href="bmra-20130531.xsd#bmra_AgreementWithUniversityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AgreementWithUniversityMember_lbl" xml:lang="en-US">Agreement With University [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AgreementWithUniversityMember" xlink:to="bmra_AgreementWithUniversityMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_AgreementWithUniversityMember_lbl0" xml:lang="en-US">Agreement with University [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AgreementWithUniversityMember" xlink:to="bmra_AgreementWithUniversityMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_OfficersDirectorsAndEmployeesMember" xlink:href="bmra-20130531.xsd#bmra_OfficersDirectorsAndEmployeesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OfficersDirectorsAndEmployeesMember_lbl" xml:lang="en-US">Officers Directors And Employees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OfficersDirectorsAndEmployeesMember" xlink:to="bmra_OfficersDirectorsAndEmployeesMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OfficersDirectorsAndEmployeesMember_lbl0" xml:lang="en-US">Officers, Directors and Employees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OfficersDirectorsAndEmployeesMember" xlink:to="bmra_OfficersDirectorsAndEmployeesMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" xlink:href="bmra-20130531.xsd#bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember_lbl" xml:lang="en-US">Range Of Exercise Price Zero Point Three Zero To Zero Point Five Zero [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" xlink:to="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember_lbl0" xml:lang="en-US">Range of Exercise Price $0.30 - $0.50 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" xlink:to="bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_A1999PlanMember" xlink:href="bmra-20130531.xsd#bmra_A1999PlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_A1999PlanMember_lbl" xml:lang="en-US">A1999 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_A1999PlanMember" xlink:to="bmra_A1999PlanMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_A1999PlanMember_lbl0" xml:lang="en-US">1999 Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_A1999PlanMember" xlink:to="bmra_A1999PlanMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareFMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareFMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareFMember_lbl" xml:lang="en-US">Price Range Per Share F [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareFMember" xlink:to="bmra_PriceRangePerShareFMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareFMember_lbl0" xml:lang="en-US">Price Range Per Share $0.65 - $0.68 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareFMember" xlink:to="bmra_PriceRangePerShareFMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareDMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareDMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareDMember_lbl" xml:lang="en-US">Price Range Per Share D [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareDMember" xlink:to="bmra_PriceRangePerShareDMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareDMember_lbl0" xml:lang="en-US">Price Range Per Share $0.38 - $1.30 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareDMember" xlink:to="bmra_PriceRangePerShareDMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PerpetualLicenseMember" xlink:href="bmra-20130531.xsd#bmra_PerpetualLicenseMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PerpetualLicenseMember_lbl" xml:lang="en-US">Perpetual License [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PerpetualLicenseMember" xlink:to="bmra_PerpetualLicenseMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PerpetualLicenseMember_lbl0" xml:lang="en-US">Perpetual License [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PerpetualLicenseMember" xlink:to="bmra_PerpetualLicenseMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_EmployeesMember" xlink:href="bmra-20130531.xsd#bmra_EmployeesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_EmployeesMember_lbl" xml:lang="en-US">Employees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EmployeesMember" xlink:to="bmra_EmployeesMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_EmployeesMember_lbl0" xml:lang="en-US">Employees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_EmployeesMember" xlink:to="bmra_EmployeesMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareIMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareIMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareIMember_lbl" xml:lang="en-US">Price Range Per Share I [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareIMember" xlink:to="bmra_PriceRangePerShareIMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareIMember_lbl0" xml:lang="en-US">Price Range Per Share $0.38 - $0.75 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareIMember" xlink:to="bmra_PriceRangePerShareIMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_CaliforniaStateMember" xlink:href="bmra-20130531.xsd#bmra_CaliforniaStateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CaliforniaStateMember_lbl" xml:lang="en-US">California State [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CaliforniaStateMember" xlink:to="bmra_CaliforniaStateMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CaliforniaStateMember_lbl0" xml:lang="en-US">California State [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CaliforniaStateMember" xlink:to="bmra_CaliforniaStateMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" xlink:href="bmra-20130531.xsd#bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_lbl" xml:lang="en-US">Cross License Agreement To Acquire Technology And Intellectual Property [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" xlink:to="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_lbl0" xml:lang="en-US">Cross-License Agreement to Acquire Technology and Intellectual Property [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" xlink:to="bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_PriceRangePerShareBMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareBMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PriceRangePerShareBMember_lbl" xml:lang="en-US">Price Range Per Share B [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareBMember" xlink:to="bmra_PriceRangePerShareBMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_PriceRangePerShareBMember_lbl0" xml:lang="en-US">Price Range Per Share $0.43 - $0.73 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PriceRangePerShareBMember" xlink:to="bmra_PriceRangePerShareBMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_MexicoMember" xlink:href="bmra-20130531.xsd#bmra_MexicoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_MexicoMember_lbl" xml:lang="en-US">Mexico [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_MexicoMember" xlink:to="bmra_MexicoMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_MexicoMember_lbl0" xml:lang="en-US">Mexico [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_MexicoMember" xlink:to="bmra_MexicoMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_OneCustomerMember" xlink:href="bmra-20130531.xsd#bmra_OneCustomerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_OneCustomerMember_lbl" xml:lang="en-US">One Customer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OneCustomerMember" xlink:to="bmra_OneCustomerMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bmra_OneCustomerMember_lbl0" xml:lang="en-US">One Customer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OneCustomerMember" xlink:to="bmra_OneCustomerMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="bmra_DocumentAndEntityInformationAbstract" xlink:href="bmra-20130531.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_OperatingLeaseInitiationDate_lbl1" xml:lang="en-US">OperatingLeaseInitiationDate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_OperatingLeaseInitiationDate" xlink:to="bmra_OperatingLeaseInitiationDate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_LicenseIssuanceCost_lbl1" xml:lang="en-US">LicenseIssuanceCost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LicenseIssuanceCost" xlink:to="bmra_LicenseIssuanceCost_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_PaymentForLicense_lbl1" xml:lang="en-US">PaymentForLicense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_PaymentForLicense" xlink:to="bmra_PaymentForLicense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AccountsReceivableInitialCreditLimit_lbl1" xml:lang="en-US">AccountsReceivableInitialCreditLimit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AccountsReceivableInitialCreditLimit" xlink:to="bmra_AccountsReceivableInitialCreditLimit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital_lbl1" xml:lang="en-US">FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" xlink:to="bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareIssuableToInvestorSharePrice_lbl1" xml:lang="en-US">ShareIssuableToInvestorSharePrice</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareIssuableToInvestorSharePrice" xlink:to="bmra_ShareIssuableToInvestorSharePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_RoyaltyExpensePercentageOfSales_lbl1" xml:lang="en-US">RoyaltyExpensePercentageOfSales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_RoyaltyExpensePercentageOfSales" xlink:to="bmra_RoyaltyExpensePercentageOfSales_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AmortizationOfLicenseCosts_lbl1" xml:lang="en-US">AmortizationOfLicenseCosts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AmortizationOfLicenseCosts" xlink:to="bmra_AmortizationOfLicenseCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_LicenseCostAmortizationPeriod_lbl1" xml:lang="en-US">LicenseCostAmortizationPeriod</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_LicenseCostAmortizationPeriod" xlink:to="bmra_LicenseCostAmortizationPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_AssetPurchaseAgreementInitiationDate_lbl1" xml:lang="en-US">AssetPurchaseAgreementInitiationDate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_AssetPurchaseAgreementInitiationDate" xlink:to="bmra_AssetPurchaseAgreementInitiationDate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock_lbl1" xml:lang="en-US">ConcentrationRiskGeographicPolicyPolicyTextBlock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock" xlink:to="bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_SharesIssuableToInvestors_lbl1" xml:lang="en-US">SharesIssuableToInvestors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_SharesIssuableToInvestors" xlink:to="bmra_SharesIssuableToInvestors_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage_lbl1" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" xlink:to="bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage_lbl1"/>
    <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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl0" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_lbl0" xml:lang="en-US">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0" xml:lang="en-US">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0"/>
    <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_AdvertisingCostsPolicyTextBlock_lbl0" xml:lang="en-US">Advertising Costs, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingCostsPolicyTextBlock" xlink:to="us-gaap_AdvertisingCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RoyaltyExpense_lbl0" xml:lang="en-US">Royalty Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RoyaltyExpense" xlink:to="us-gaap_RoyaltyExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_lbl0" xml:lang="en-US">Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingExpense_lbl0" xml:lang="en-US">Other Nonoperating Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingExpense" xlink:to="us-gaap_OtherNonoperatingExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl0" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Three Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsResearch_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsResearch_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssuedPricePerShare_lbl0" xml:lang="en-US">Shares Issued, Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssuedPricePerShare" xlink:to="us-gaap_SharesIssuedPricePerShare_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_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl0" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Two Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesRentExpenseNet_lbl0" xml:lang="en-US">Operating Leases, Rent Expense, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseNet" xlink:to="us-gaap_OperatingLeasesRentExpenseNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskCreditRisk_lbl0" xml:lang="en-US">Concentration Risk, Credit Risk, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskCreditRisk" xlink:to="us-gaap_ConcentrationRiskCreditRisk_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_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_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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainOnBusinessInterruptionInsuranceRecovery_lbl0" xml:lang="en-US">Gain on Business Interruption Insurance Recovery</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainOnBusinessInterruptionInsuranceRecovery" xlink:to="us-gaap_GainOnBusinessInterruptionInsuranceRecovery_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_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_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_lbl0" xml:lang="en-US">Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock" xlink:to="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_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_SegmentReportingDisclosureTextBlock_lbl0" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_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_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_lbl0" xml:lang="en-US">Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:to="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_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_IntangibleAssetsDisclosureTextBlock_lbl0" xml:lang="en-US">Intangible Assets Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl0" xml:lang="en-US">Increase (Decrease) in 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_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLossCarryforwards_lbl0" xml:lang="en-US">Operating Loss Carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwards" xlink:to="us-gaap_OperatingLossCarryforwards_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount_lbl0" xml:lang="en-US">Valuation Allowance, Deferred Tax Asset, Change in Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:to="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount_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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_lbl0" xml:lang="en-US">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl0" xml:lang="en-US">Property, Plant and Equipment, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl0" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdvertisingExpense_lbl0" xml:lang="en-US">Advertising Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingExpense" xlink:to="us-gaap_AdvertisingExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl0" xml:lang="en-US">Gross Profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0" 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_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"/>
    <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"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsOther_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Tax Credit, Other, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationTaxCreditsOther" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0" xml:lang="en-US">Equity Method Investment, Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1_lbl0" xml:lang="en-US">Operating Leases, Rent Expense, Sublease Rentals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1" xlink:to="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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_FederalIncomeTaxNoteTextBlock_lbl0" xml:lang="en-US">Federal Income Tax Note [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalIncomeTaxNoteTextBlock" xlink:to="us-gaap_FederalIncomeTaxNoteTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl0" xml:lang="en-US">Gain (Loss) on Disposition of Property Plant Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl0" xml:lang="en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl0" xml:lang="en-US">Deferred Tax Assets, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_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"/>
    <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_EntityPublicFloat" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent_lbl0" xml:lang="en-US">Deferred Tax Assets, Net, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent_lbl0"/>
    <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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl0" xml:lang="en-US">Increase (Decrease) in Other Operating Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingAssets_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_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_ScheduleOfNonvestedShareActivityTableTextBlock_lbl0" xml:lang="en-US">Schedule of Nonvested Share Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl1" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryGross_lbl0" xml:lang="en-US">Inventory, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_lbl0" xml:lang="en-US">Increase (Decrease) in Deferred Income Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:to="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl0" xml:lang="en-US">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl0" xml:lang="en-US">Increase (Decrease) in Prepaid Expense 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_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_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock_lbl0" xml:lang="en-US">Comprehensive Income, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:to="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl0" xml:lang="en-US">Operating Leases, Future Minimum Payments Due</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAdditions_lbl0" xml:lang="en-US">Property, Plant and Equipment, Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAdditions" xlink:to="us-gaap_PropertyPlantAndEquipmentAdditions_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl0"/>
    <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_PaymentsForLegalSettlements_lbl0" xml:lang="en-US">Payments for Legal Settlements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForLegalSettlements" xlink:to="us-gaap_PaymentsForLegalSettlements_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"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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_AmortizationOfIntangibleAssets_lbl1" xml:lang="en-US">Amortization of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl1"/>
    <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"/>
    <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Segment Reporting, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_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_DebtInstrumentBasisSpreadOnVariableRate1" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch_lbl0" xml:lang="en-US">Deferred Tax Assets, Tax Credit Carryforwards, Research</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_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_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Goodwill and 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_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_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_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"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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_OtherIncomeAndOtherExpenseDisclosureTextBlock_lbl0" xml:lang="en-US">Other Income and Other Expense Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock" xlink:to="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl0" xml:lang="en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl0" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl0" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Employee Related Liabilities</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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl1" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl0" 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_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl2" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent</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_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl0" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Four Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl0"/>
    <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_RepaymentsOfLinesOfCredit_lbl0" xml:lang="en-US">Repayments of Lines of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLinesOfCredit" xlink:to="us-gaap_RepaymentsOfLinesOfCredit_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl0" xml:lang="en-US">Operating Leases, Future Minimum Payments Due, Next Twelve Months</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred State and Local Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Federal Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest</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_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_FairValueOfFinancialInstrumentsPolicy_lbl0" xml:lang="en-US">Fair Value of Financial Instruments, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl0" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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_SharesIssued_lbl1" xml:lang="en-US">Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl1" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl1"/>
    <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_SecurityDepositLiability_lbl0" xml:lang="en-US">Security Deposit Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_SecurityDepositLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl0" xml:lang="en-US">Nonoperating Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_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_RevenueRecognitionSalesReturnsReserveForSalesReturns_lbl0" xml:lang="en-US">Revenue Recognition, Sales Returns, Reserve for Sales Returns</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns" xlink:to="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns_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_OperatingLeasesRentExpenseContingentRentals_lbl0" xml:lang="en-US">Operating Leases, Rent Expense, Contingent Rentals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseContingentRentals" xlink:to="us-gaap_OperatingLeasesRentExpenseContingentRentals_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.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_CurrentIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <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>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>bmra-20130531_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Thu Aug 29 17:44:41 UTC 2013 -->
<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">
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedBalanceSheet" roleURI="http://www.biomerica.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://www.biomerica.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedIncomeStatement" roleURI="http://www.biomerica.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ShareholdersEquityType2or3" roleURI="http://www.biomerica.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ConsolidatedCashFlow" roleURI="http://www.biomerica.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ORGANIZATION" roleURI="http://www.biomerica.com/role/ORGANIZATION"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES" roleURI="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INTANGIBLEASSETSnet" roleURI="http://www.biomerica.com/role/INTANGIBLEASSETSnet"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ACCOUNTSPAYABLEANDACCRUEDEXPENSES" roleURI="http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSES"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITY" roleURI="http://www.biomerica.com/role/SHAREHOLDERSEQUITY"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXES" roleURI="http://www.biomerica.com/role/INCOMETAXES"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BUSINESSSEGMENTS" roleURI="http://www.biomerica.com/role/BUSINESSSEGMENTS"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIES" roleURI="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIES"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_DEBT" roleURI="http://www.biomerica.com/role/DEBT"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_OTHERINCOME" roleURI="http://www.biomerica.com/role/OTHERINCOME"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_AccountingPoliciesByPolicy" roleURI="http://www.biomerica.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables" roleURI="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INTANGIBLEASSETSnetTables" roleURI="http://www.biomerica.com/role/INTANGIBLEASSETSnetTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables" roleURI="http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYTables" roleURI="http://www.biomerica.com/role/SHAREHOLDERSEQUITYTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESTables" roleURI="http://www.biomerica.com/role/INCOMETAXESTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BUSINESSSEGMENTSTables" roleURI="http://www.biomerica.com/role/BUSINESSSEGMENTSTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESTables" roleURI="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESTables"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_InventoriesTable" roleURI="http://www.biomerica.com/role/InventoriesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BlackScholesoptionspricingmodelTable" roleURI="http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BlackScholesoptionspricingmodelTable_Parentheticals" roleURI="http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable" roleURI="http://www.biomerica.com/role/ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IntangibleassetsnetTable" roleURI="http://www.biomerica.com/role/IntangibleassetsnetTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_AmortizationofIntangibleAssetsTable" roleURI="http://www.biomerica.com/role/AmortizationofIntangibleAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_AccruedExpensesAccruedLiabilitiesTable" roleURI="http://www.biomerica.com/role/AccruedExpensesAccruedLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ActivityastostockoptionsoutstandingTable" roleURI="http://www.biomerica.com/role/ActivityastostockoptionsoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_ActivityastononvestedstockoptionsTable" roleURI="http://www.biomerica.com/role/ActivityastononvestedstockoptionsTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_CompanysstockoptionsoutstandingTable" roleURI="http://www.biomerica.com/role/CompanysstockoptionsoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxesTable" roleURI="http://www.biomerica.com/role/IncomeTaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxRateReconcilliationTable" roleURI="http://www.biomerica.com/role/IncomeTaxRateReconcilliationTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxTable" roleURI="http://www.biomerica.com/role/DeferredTaxTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_BusinessSegmentsTable" roleURI="http://www.biomerica.com/role/BusinessSegmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_OperatingLeasesTable" roleURI="http://www.biomerica.com/role/OperatingLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails" roleURI="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetails" roleURI="http://www.biomerica.com/role/SHAREHOLDERSEQUITYDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESDetails" roleURI="http://www.biomerica.com/role/INCOMETAXESDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESDetails" roleURI="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_DEBTDetails" roleURI="http://www.biomerica.com/role/DEBTDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#bmra_OTHERINCOMEDetails" roleURI="http://www.biomerica.com/role/OTHERINCOMEDetails"/>
  <roleRef xlink:type="simple" xlink:href="bmra-20130531.xsd#DocumentAndEntityInformation" roleURI="http://www.biomerica.com/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CurrentAssetsAbstract" xlink:href="bmra-20130531.xsd#bmra_CurrentAssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="CurrentAssetsAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAssetsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAssetsAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAssetsAbstract" xlink:to="us-gaap_InventoryNet" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAssetsAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAssetsAbstract" xlink:to="us-gaap_AssetsCurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="PropertyAndEquipmentAbstract" xlink:href="bmra-20130531.xsd#bmra_PropertyAndEquipmentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="PropertyAndEquipmentAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EquipmentGross" xlink:href="bmra-20130531.xsd#bmra_EquipmentGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyAndEquipmentAbstract" xlink:to="EquipmentGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="FurnitureFixturesAndLeaseholdImprovementsGross" xlink:href="bmra-20130531.xsd#bmra_FurnitureFixturesAndLeaseholdImprovementsGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyAndEquipmentAbstract" xlink:to="FurnitureFixturesAndLeaseholdImprovementsGross" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyAndEquipmentAbstract" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DeferredTaxAssetsNetNoncurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Investments" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Investments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_Investments" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherAssetsNoncurrent" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_Assets" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="LiabilitiesAndShareholdersEquityAbstract" xlink:href="bmra-20130531.xsd#bmra_LiabilitiesAndShareholdersEquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="LiabilitiesAndShareholdersEquityAbstract" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CurrentLiabilitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="CurrentLiabilitiesAbstract" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LinesOfCreditCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LinesOfCreditCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract" xlink:to="us-gaap_LinesOfCreditCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingencies"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommitmentsAndContingencies" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ShareholdersEquityAbstract" xlink:href="bmra-20130531.xsd#bmra_ShareholdersEquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="ShareholdersEquityAbstract" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareholdersEquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareholdersEquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareholdersEquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareholdersEquityAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareholdersEquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareholdersEquityAbstract" xlink:to="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockNoParValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockNoParValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockNoParValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_StatementTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SalesRevenueNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CostOfRevenue" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_GrossProfit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpensesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OperatingExpensesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpenses" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="OtherIncomeExpenseAbstract" xlink:href="bmra-20130531.xsd#bmra_OtherIncomeExpenseAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="OtherIncomeExpenseAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherIncomeExpenseAbstract" xlink:to="us-gaap_InterestExpense" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterestAndDividend" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentIncomeInterestAndDividend"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherIncomeExpenseAbstract" xlink:to="us-gaap_InvestmentIncomeInterestAndDividend" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncome" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherIncomeExpenseAbstract" xlink:to="us-gaap_OtherNonoperatingIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareBasic" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EarningsPerShareDiluted" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:href="bmra-20130531.xsd#bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss_0" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveLossAbstract" xlink:href="bmra-20130531.xsd#bmra_OtherComprehensiveLossAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="OtherComprehensiveLossAbstract" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherComprehensiveLossAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherComprehensiveLossAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract0" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_CommonStockMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_RetainedEarningsMember" order="3.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="4.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesIssued" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_NetIncomeLoss" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquity_0" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesIssued_0" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract00" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromOperatingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CashFlowsFromOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="CashFlowsFromOperatingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepreciationAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract" xlink:to="us-gaap_DepreciationAndAmortization" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLIFOReservePeriodCharge" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryLIFOReservePeriodCharge"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_InventoryLIFOReservePeriodCharge" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionPlanExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockOptionPlanExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_StockOptionPlanExpense" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="IncreaseInDeferredRentLiability" xlink:href="bmra-20130531.xsd#bmra_IncreaseInDeferredRentLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="IncreaseInDeferredRentLiability" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ChangesInAssetsAndLiabilitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_ChangesInAssetsAndLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="ChangesInAssetsAndLiabilitiesAbstract" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInAssetsAndLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInAssetsAndLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingAssets" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInAssetsAndLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInAssetsAndLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromInvestingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CashFlowsFromInvestingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="CashFlowsFromInvestingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromInsuranceSettlementInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromInvestingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromFinancingActivitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_CashFlowsFromFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="CashFlowsFromFinancingActivitiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfLinesOfCredit" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfBankDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfBankDebt" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CashFlowsFromFinancingActivitiesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_0" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="SupplementalDisclosureOfCashFlowInformationAbstract" xlink:href="bmra-20130531.xsd#bmra_SupplementalDisclosureOfCashFlowInformationAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="SupplementalDisclosureOfCashFlowInformationAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaid" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SupplementalDisclosureOfCashFlowInformationAbstract" xlink:to="us-gaap_InterestPaid" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000" xlink:href="bmra-20130531.xsd#bmra_SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SupplementalDisclosureOfCashFlowInformationAbstract" xlink:to="SeeAccompanyingNotesToConsolidatedFinancialStatementsAbstract000" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ORGANIZATION">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INTANGIBLEASSETSnet">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSES">
    <loc xlink:type="locator" xlink:label="us-gaap_PayablesAndAccrualsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PayablesAndAccrualsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SHAREHOLDERSEQUITY">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INCOMETAXES">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BUSINESSSEGMENTS">
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIES">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DEBT">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/OTHERINCOME">
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIncomeAndExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConsolidationPolicyTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UseOfEstimates"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConcentrationRiskCreditRisk" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConcentrationRiskGeographicPolicyPolicyTextBlock" xlink:href="bmra-20130531.xsd#bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ConcentrationRiskGeographicPolicyPolicyTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InventoryPolicyTextBlock" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InvestmentPolicyTextBlock" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShippingAndHandlingCostPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShippingAndHandlingCostPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ShippingAndHandlingCostPolicyTextBlock" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdvertisingCostsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdvertisingCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AdvertisingCostsPolicyTextBlock" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredChargesPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredChargesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_DeferredChargesPolicyTextBlock" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomePolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INTANGIBLEASSETSnetTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PayablesAndAccrualsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PayablesAndAccrualsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SHAREHOLDERSEQUITYTables">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INCOMETAXESTables">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FederalIncomeTaxNoteTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FederalIncomeTaxNoteTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_FederalIncomeTaxNoteTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BUSINESSSEGMENTSTables">
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESTables">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/InventoriesTable">
    <loc xlink:type="locator" xlink:label="InventoriesAbstract" xlink:href="bmra-20130531.xsd#bmra_InventoriesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoriesAbstract" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcessNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoriesAbstract" xlink:to="us-gaap_InventoryWorkInProcessNetOfReserves" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoriesAbstract" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoriesAbstract" xlink:to="us-gaap_InventoryNet" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable">
    <loc xlink:type="locator" xlink:label="BlackScholesOptionsPricingModelAbstract" xlink:href="bmra-20130531.xsd#bmra_BlackScholesOptionsPricingModelAbstract"/>
    <loc xlink:type="locator" xlink:label="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable"/>
    <loc xlink:type="locator" xlink:label="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BlackScholesOptionsPricingModelAbstract" xlink:to="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" xlink:to="us-gaap_RangeAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MinimumMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MaximumMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="RangeDomain" order="2.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelTable" xlink:to="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange" xlink:href="bmra-20130531.xsd#bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable_Parentheticals">
    <loc xlink:type="locator" xlink:label="BlackScholesOptionsPricingModelAbstract" xlink:href="bmra-20130531.xsd#bmra_BlackScholesOptionsPricingModelAbstract"/>
    <loc xlink:type="locator" xlink:label="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable"/>
    <loc xlink:type="locator" xlink:label="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BlackScholesOptionsPricingModelAbstract" xlink:to="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" xlink:to="us-gaap_RangeAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MinimumMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MaximumMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="RangeDomain" order="2.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsTable" xlink:to="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable">
    <loc xlink:type="locator" xlink:label="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:href="bmra-20130531.xsd#bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_NetIncomeLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="EffectOfDilutiveSecuritiesAbstract" xlink:href="bmra-20130531.xsd#bmra_EffectOfDilutiveSecuritiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="EffectOfDilutiveSecuritiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IntangibleassetsnetTable">
    <loc xlink:type="locator" xlink:label="IntangibleAssetsNetAbstract" xlink:href="bmra-20130531.xsd#bmra_IntangibleAssetsNetAbstract"/>
<!-- [WMV4][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt+1Vq3zhhUlfDeP/RQUzUZihDO8dLtQrMZMNe4t6pAivP0axfdFZpsLWXen7y7tdZ77ZXW6w6d0NaeQB3iLy4Xd3YOmmUtJXQNykINzqprx8Mpv8hYuL9hd+aR5DVKK2BPjgcbAX9fX7DvgwDmYhVWqwdkBSLSLPpmEbaMUfK7mWf4LW4snISYbH62qKtZ4nJqqOMpamNdRAg==] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedPatentsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedPatentsGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsNetAbstract" xlink:to="us-gaap_FiniteLivedPatentsGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsNetAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsNetAbstract" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/AmortizationofIntangibleAssetsTable">
    <loc xlink:type="locator" xlink:label="AmortizationOfIntangibleAssetsAbstract" xlink:href="bmra-20130531.xsd#bmra_AmortizationOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AmortizationOfIntangibleAssetsAbstract" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/AccruedExpensesAccruedLiabilitiesTable">
    <loc xlink:type="locator" xlink:label="AccruedExpensesAccruedLiabilitiesAbstract" xlink:href="bmra-20130531.xsd#bmra_AccruedExpensesAccruedLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_AccountsPayableCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredRentCreditCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRentCreditCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_DeferredRentCreditCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_AccruedIncomeTaxesCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccruedExpensesAccruedLiabilitiesAbstract" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ActivityastostockoptionsoutstandingTable">
    <loc xlink:type="locator" xlink:label="ActivityAsToStockOptionsOutstandingAbstract" xlink:href="bmra-20130531.xsd#bmra_ActivityAsToStockOptionsOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable"/>
    <loc xlink:type="locator" xlink:label="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToStockOptionsOutstandingAbstract" xlink:to="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareAMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareAMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareBMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareBMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareBMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareCMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareCMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareDMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareDMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareDMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareEMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareEMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareEMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareFMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareFMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareFMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareGMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareGMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareGMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareHMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareHMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareHMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PriceRangePerShareIMember" xlink:href="bmra-20130531.xsd#bmra_PriceRangePerShareIMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="PriceRangePerShareIMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" order="9.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingTable" xlink:to="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/ActivityastononvestedstockoptionsTable">
    <loc xlink:type="locator" xlink:label="ActivityAsToNonVestedStockOptionsAbstract" xlink:href="bmra-20130531.xsd#bmra_ActivityAsToNonVestedStockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_0" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_0" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ActivityAsToNonVestedStockOptionsAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_0" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/CompanysstockoptionsoutstandingTable">
    <loc xlink:type="locator" xlink:label="CompanysStockOptionsOutstandingAbstract" xlink:href="bmra-20130531.xsd#bmra_CompanysStockOptionsOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CompanysStockOptionsOutstandingAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" xlink:href="bmra-20130531.xsd#bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" xlink:href="bmra-20130531.xsd#bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" order="2.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IncomeTaxesTable">
    <loc xlink:type="locator" xlink:label="IncomeTaxesAbstract" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxesAbstract"/>
    <loc xlink:type="locator" xlink:label="CurrentAbstract" xlink:href="bmra-20130531.xsd#bmra_CurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesAbstract" xlink:to="CurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesAbstract" xlink:to="DeferredAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/IncomeTaxRateReconcilliationTable">
    <loc xlink:type="locator" xlink:label="IncomeTaxRateReconcilliationAbstract" xlink:href="bmra-20130531.xsd#bmra_IncomeTaxRateReconcilliationAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxRateReconcilliationAbstract" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:href="bmra-20130531.xsd#bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxRateReconcilliationAbstract" xlink:to="IncreaseReductionInIncomeTaxesResultingFromAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsOther" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsOther" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsResearch"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxReconciliationTaxCreditsResearch" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxSettlements" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxSettlements"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxReconciliationTaxSettlements" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseReductionInIncomeTaxesResultingFromAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DeferredTaxTable">
    <loc xlink:type="locator" xlink:label="DeferredTaxAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxAbstract"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetsAbstract" xlink:href="bmra-20130531.xsd#bmra_DeferredTaxAssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAbstract" xlink:to="DeferredTaxAssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsInventory" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsInventory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsInventory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwards"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwards" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAssetsAbstract" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsGross" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredTaxAbstract" xlink:to="us-gaap_DeferredTaxAssetsNetNoncurrent" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/BusinessSegmentsTable">
    <loc xlink:type="locator" xlink:label="BusinessSegmentsAbstract" xlink:href="bmra-20130531.xsd#bmra_BusinessSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessSegmentsAbstract" xlink:to="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:to="us-gaap_StatementGeographicalAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EuropeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EuropeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_EuropeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="UnitedStatesMember" xlink:href="bmra-20130531.xsd#bmra_UnitedStatesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="UnitedStatesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AsiaMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AsiaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_AsiaMember" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SouthAmericaMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SouthAmericaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SouthAmericaMember" order="3.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MiddleEastMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MiddleEastMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_MiddleEastMember" order="4.0"/>
    <loc xlink:type="locator" xlink:label="OtherForeignMember" xlink:href="bmra-20130531.xsd#bmra_OtherForeignMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="OtherForeignMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain" order="6.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:to="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="NetSalesAbstract" xlink:href="bmra-20130531.xsd#bmra_NetSalesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:to="NetSalesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetSalesAbstract" xlink:to="us-gaap_SalesRevenueNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/OperatingLeasesTable">
    <loc xlink:type="locator" xlink:label="OperatingLeasesAbstract" xlink:href="bmra-20130531.xsd#bmra_OperatingLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable"/>
    <loc xlink:type="locator" xlink:label="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MajorCustomersAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MajorCustomersAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_MajorCustomersAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="OneCustomerMember" xlink:href="bmra-20130531.xsd#bmra_OneCustomerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_MajorCustomersAxis" xlink:to="OneCustomerMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NewCustomerMember" xlink:href="bmra-20130531.xsd#bmra_NewCustomerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_MajorCustomersAxis" xlink:to="NewCustomerMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DomesticCustomerMember" xlink:href="bmra-20130531.xsd#bmra_DomesticCustomerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_MajorCustomersAxis" xlink:to="DomesticCustomerMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NameOfMajorCustomerDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NameOfMajorCustomerDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_MajorCustomersAxis" xlink:to="us-gaap_NameOfMajorCustomerDomain" order="3.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_ConcentrationRiskByTypeAxis" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplierConcentrationRiskMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplierConcentrationRiskMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_SupplierConcentrationRiskMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskTypeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskTypeDomain" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_StatementGeographicalAxis" order="3.0"/>
    <loc xlink:type="locator" xlink:label="MexicoMember" xlink:href="bmra-20130531.xsd#bmra_MexicoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="MexicoMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_RangeAxis" order="4.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MinimumMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MaximumMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="RangeDomain" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis" order="5.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_AccountsReceivableMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="6.0"/>
    <loc xlink:type="locator" xlink:label="MarketingAndDistributionRightsMember" xlink:href="bmra-20130531.xsd#bmra_MarketingAndDistributionRightsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="MarketingAndDistributionRightsMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PatentsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PatentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_PatentsMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="2.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsTable" xlink:to="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" order="7.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskPercentage1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConcentrationRiskPercentage1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_ConcentrationRiskPercentage1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_InventoryGross" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountsReceivableInitialCreditLimit" xlink:href="bmra-20130531.xsd#bmra_AccountsReceivableInitialCreditLimit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="AccountsReceivableInitialCreditLimit" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdvertisingExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdvertisingExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_AdvertisingExpense" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/SHAREHOLDERSEQUITYDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="SHAREHOLDERSEQUITYDetailsTable" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsTable"/>
    <loc xlink:type="locator" xlink:label="SHAREHOLDERSEQUITYDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_SHAREHOLDERSEQUITYDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="SHAREHOLDERSEQUITYDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsTable" xlink:to="us-gaap_AwardTypeAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOptionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_EmployeeStockOptionMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="2.0"/>
    <loc xlink:type="locator" xlink:label="OfficersDirectorsAndEmployeesMember" xlink:href="bmra-20130531.xsd#bmra_OfficersDirectorsAndEmployeesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="OfficersDirectorsAndEmployeesMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EmployeesMember" xlink:href="bmra-20130531.xsd#bmra_EmployeesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="EmployeesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsTable" xlink:to="us-gaap_PlanNameAxis" order="3.0"/>
    <loc xlink:type="locator" xlink:label="A1999PlanMember" xlink:href="bmra-20130531.xsd#bmra_A1999PlanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PlanNameAxis" xlink:to="A1999PlanMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="A2010PlanMember" xlink:href="bmra-20130531.xsd#bmra_A2010PlanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PlanNameAxis" xlink:to="A2010PlanMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsTable" xlink:to="us-gaap_RangeAxis" order="4.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MinimumMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MaximumMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="RangeDomain" order="2.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsTable" xlink:to="SHAREHOLDERSEQUITYDetailsLineItems" order="5.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" xlink:href="bmra-20130531.xsd#bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_ProceedsFromStockOptionsExercised" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssuedPricePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssuedPricePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_SharesIssuedPricePerShare" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuableToInvestors" xlink:href="bmra-20130531.xsd#bmra_SharesIssuableToInvestors"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="SharesIssuableToInvestors" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareIssuableToInvestorSharePrice" xlink:href="bmra-20130531.xsd#bmra_ShareIssuableToInvestorSharePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SHAREHOLDERSEQUITYDetailsLineItems" xlink:to="ShareIssuableToInvestorSharePrice" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/INCOMETAXESDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="INCOMETAXESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESDetailsTable"/>
    <loc xlink:type="locator" xlink:label="INCOMETAXESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_INCOMETAXESDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="INCOMETAXESDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxAuthorityAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="INCOMETAXESDetailsTable" xlink:to="us-gaap_IncomeTaxAuthorityAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DomesticCountryMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DomesticCountryMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_DomesticCountryMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="WindfallTaxBenefitMember" xlink:href="bmra-20130531.xsd#bmra_WindfallTaxBenefitMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="WindfallTaxBenefitMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CaliforniaStateMember" xlink:href="bmra-20130531.xsd#bmra_CaliforniaStateMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="CaliforniaStateMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StateMember" xlink:href="bmra-20130531.xsd#bmra_StateMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="StateMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxAuthorityDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityDomain" order="4.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="INCOMETAXESDetailsTable" xlink:to="INCOMETAXESDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="INCOMETAXESDetailsLineItems" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="INCOMETAXESDetailsLineItems" xlink:to="us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLossCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLossCarryforwards"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="INCOMETAXESDetailsLineItems" xlink:to="us-gaap_OperatingLossCarryforwards" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" xlink:href="bmra-20130531.xsd#bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="INCOMETAXESDetailsLineItems" xlink:to="FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="INCOMETAXESDetailsLineItems" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESDetailsTable"/>
    <loc xlink:type="locator" xlink:label="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="COMMITMENTSANDCONTINGENCIESDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ContractsAxis" xlink:href="bmra-20130531.xsd#bmra_ContractsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="ContractsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AssetsPurchaseAgreementMember" xlink:href="bmra-20130531.xsd#bmra_AssetsPurchaseAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContractsAxis" xlink:to="AssetsPurchaseAgreementMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" xlink:href="bmra-20130531.xsd#bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContractsAxis" xlink:to="CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PerpetualLicenseMember" xlink:href="bmra-20130531.xsd#bmra_PerpetualLicenseMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContractsAxis" xlink:to="PerpetualLicenseMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AgreementWithUniversityMember" xlink:href="bmra-20130531.xsd#bmra_AgreementWithUniversityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContractsAxis" xlink:to="AgreementWithUniversityMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoRoyaltyAgreementMember" xlink:href="bmra-20130531.xsd#bmra_TwoRoyaltyAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContractsAxis" xlink:to="TwoRoyaltyAgreementMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ContractsDomain" xlink:href="bmra-20130531.xsd#bmra_ContractsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContractsAxis" xlink:to="ContractsDomain" order="5.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" order="2.0"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseRentalMember" xlink:href="bmra-20130531.xsd#bmra_OperatingLeaseRentalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" xlink:to="OperatingLeaseRentalMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis" xlink:to="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="us-gaap_StatementGeographicalAxis" order="3.0"/>
    <loc xlink:type="locator" xlink:label="MexicoMember" xlink:href="bmra-20130531.xsd#bmra_MexicoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="MexicoMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentGeographicalDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_SegmentGeographicalDomain" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RangeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="us-gaap_RangeAxis" order="4.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinimumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MinimumMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MaximumMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_MaximumMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="RangeDomain" xlink:href="bmra-20130531.xsd#bmra_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RangeAxis" xlink:to="RangeDomain" order="2.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsTable" xlink:to="COMMITMENTSANDCONTINGENCIESDetailsLineItems" order="5.0"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseInitiationDate" xlink:href="bmra-20130531.xsd#bmra_OperatingLeaseInitiationDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="OperatingLeaseInitiationDate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LeaseExpirationDate1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_LeaseExpirationDate1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseMinimumRentals" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseMinimumRentals"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_OperatingLeasesRentExpenseMinimumRentals" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseContingentRentals" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseContingentRentals"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_OperatingLeasesRentExpenseContingentRentals" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SecurityDepositLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_SecurityDepositLiability" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseAndRentalExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LeaseAndRentalExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_LeaseAndRentalExpense" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseNet" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_OperatingLeasesRentExpenseNet" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesRentExpenseSubleaseRentals1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_OperatingLeasesRentExpenseSubleaseRentals1" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AssetPurchaseAgreementInitiationDate" xlink:href="bmra-20130531.xsd#bmra_AssetPurchaseAgreementInitiationDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="AssetPurchaseAgreementInitiationDate" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RoyaltyExpensePercentageOfSales" xlink:href="bmra-20130531.xsd#bmra_RoyaltyExpensePercentageOfSales"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="RoyaltyExpensePercentageOfSales" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RoyaltyExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RoyaltyExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_RoyaltyExpense" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PaymentForLicense" xlink:href="bmra-20130531.xsd#bmra_PaymentForLicense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="PaymentForLicense" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_AmortizationOfIntangibleAssets" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForLegalSettlements" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsForLegalSettlements"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="us-gaap_PaymentsForLegalSettlements" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LicenseCostAmortizationPeriod" xlink:href="bmra-20130531.xsd#bmra_LicenseCostAmortizationPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="LicenseCostAmortizationPeriod" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmortizationOfLicenseCosts" xlink:href="bmra-20130531.xsd#bmra_AmortizationOfLicenseCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="AmortizationOfLicenseCosts" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LicenseIssuanceCost" xlink:href="bmra-20130531.xsd#bmra_LicenseIssuanceCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="COMMITMENTSANDCONTINGENCIESDetailsLineItems" xlink:to="LicenseIssuanceCost" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DEBTDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="DEBTDetailsTable" xlink:href="bmra-20130531.xsd#bmra_DEBTDetailsTable"/>
    <loc xlink:type="locator" xlink:label="DEBTDetailsLineItems" xlink:href="bmra-20130531.xsd#bmra_DEBTDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="DEBTDetailsTable" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DEBTDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditMember" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_LineOfCreditMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="1.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DEBTDetailsTable" xlink:to="DEBTDetailsLineItems" order="2.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DEBTDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DEBTDetailsLineItems" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityExpirationDate1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DEBTDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityExpirationDate1" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DEBTDetailsLineItems" xlink:to="us-gaap_LineOfCreditFacilityAmountOutstanding" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/OTHERINCOMEDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIncomeAndExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherNonoperatingExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAdditions" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAdditions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAdditions" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromInsuranceSettlementInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainOnBusinessInterruptionInsuranceRecovery" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GainOnBusinessInterruptionInsuranceRecovery"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_GainOnBusinessInterruptionInsuranceRecovery" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.biomerica.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="bmra-20130531.xsd#bmra_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityRegistrantName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_EntityRegistrantName" order="1.0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentType"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentType" order="2.0"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_CurrentFiscalYearEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_CurrentFiscalYearEndDate" order="3.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_EntityCommonStockSharesOutstanding" order="4.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityPublicFloat"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_EntityPublicFloat" order="5.0"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_AmendmentFlag" order="6.0"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_AmendmentDescription" order="7.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCentralIndexKey"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_EntityCentralIndexKey" order="8.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCurrentReportingStatus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_EntityCurrentReportingStatus" order="9.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityVoluntaryFilers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_EntityVoluntaryFilers" order="10.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityFilerCategory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_EntityFilerCategory" order="11.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="12.0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentPeriodEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentPeriodEndDate" order="13.0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalYearFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentFiscalYearFocus" order="14.0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalPeriodFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentFiscalPeriodFocus" order="15.0"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R8.xml
<DESCRIPTION>IDEA: SUMARY OF SIGNIFICANT ACCOUNTING POLICIES
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>007 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_AccountingPoliciesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounting Policies [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SignificantAccountingPoliciesTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;2.

      &amp;nbsp;&amp;nbsp;&amp;nbsp;SUMARY OF SIGNIFICANT ACCOUNTING

      POLICIES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;PRINCIPLES

      OF CONSOLIDATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      consolidated financial statements for the years ended May 31,

      2013 and 2012 include the accounts of Biomerica, Inc.

      ("Biomerica") as well as its German subsidiary and Mexican

      subsidiary which have not begun operations. All significant

      intercompany accounts and transactions have been eliminated

      in consolidation. &amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;ACCOUNTING

      ESTIMATES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      preparation of the consolidated financial statements in

      conformity with accounting principles generally accepted in

      the United States of America (&amp;ldquo;GAAP&amp;rdquo;) 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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;FAIR

      VALUE OF FINANCIAL INSTRUMENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company has financial instruments whereby the fair market

      value of the financial instruments could be different than

      that recorded on a historical basis. The Company's financial

      instruments consist of its cash and cash equivalents,

      accounts receivable, commercial bank line of credit, and

      accounts payable. The carrying amounts of the Company's

      financial instruments approximate their fair values.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;CONCENTRATION

      OF CREDIT RISK&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company maintains cash balances at certain financial

      institutions in excess of amounts insured by federal

      agencies.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company provides credit in the normal course of business to

      customers throughout the United States and foreign markets.

      &amp;#160;The Company had one customer which accounted for 29.7%

      and 37.2% of its sales for the years ended May 31, 2013 and

      2012, respectively. During the last quarter of the year ended

      May 31, 2013, the Company terminated its contract with this

      customer due to certain proprietary disagreements and entered

      into an agreement with a new customer. During the year ended

      May 31, 2013, this new customer accounted for 10.8% of sales.

      The Company performs ongoing credit evaluations of its

      customers and requires prepayment in some circumstances. At

      May 31, 2013 and 2012, one customer accounted for 14.8% and

      45.6% of gross accounts receivable, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;For

      the year ended May 31, 2013, one company accounted for 26.6%

      of the purchases of raw materials. For the year ended May 31,

      2012, two companies accounted for 30.8% of the purchases for

      raw materials.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;GEOGRAPHIC

      CONCENTRATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;As

      of May 31, 2013 and 2012, approximately $355,000 and $538,000

      of Biomerica's gross inventory and approximately $8,000 and

      $4,000, of Biomerica's property and equipment, net of

      accumulated depreciation and amortization, was located in

      Mexicali, Mexico, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;CASH

      EQUIVALENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Cash

      and cash equivalents consist of demand deposits and money

      market accounts with original maturities of less than three

      months.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;ACCOUNTS

      RECEIVABLE&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company extends unsecured credit to its customers on a

      regular basis. &amp;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. &amp;nbsp;Credit levels are approved by

      designated upper level management. &amp;nbsp;Domestic customers

      are extended initial $500 credit limits until they establish

      a history with the Company or submit credit information.

      &amp;nbsp;All increases in credit limits are also approved by

      designated upper level management. &amp;nbsp;Management evaluates

      receivables on a quarterly basis and adjusts the reserve for

      bad debt accordingly. &amp;nbsp;Balances over ninety days old are

      usually reserved for. &amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Occasionally

      certain long-standing customers, who routinely place large

      orders, will have unusually large receivables balances

      relative to the total gross receivables. &amp;nbsp; Management

      monitors the payments for these large balances closely and

      very often requires payment of existing invoices before

      shipping new sales orders.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;INVENTORIES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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 production facilities.

      &amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Inventories

      approximate the following at May 31:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;

      &lt;tr&gt;

        &lt;td style="width: 87.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 101.5pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 57.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 33.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 57.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Raw

            materials&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;787,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;896,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Work

            in progress&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;555,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;554,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Finished

            products&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;229,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;371,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,571,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,821,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Reserves

      for inventory obsolescence are recorded as necessary to

      reduce obsolete inventory to estimated net realizable value

      or to specifically reserve for obsolete inventory that the

      Company intends to dispose of.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;PROPERTY

      AND EQUIPMENT&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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

      are removed from the accounts, and gains or losses from

      retirements and dispositions are credited or charged to

      income.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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 $187,325 and $147,297 for the years ended May 31, 2013 and

      2012, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;INTANGIBLE

      ASSETS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Intangible

      assets include trademarks, product rights, technology rights

      and patents, and are accounted for based on Accounting

      Standards Codification (&amp;ldquo;ASC&amp;rdquo;),&amp;nbsp;ASC 350

      &amp;ldquo;&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;"&gt;Intangibles

      &amp;ndash; Goodwill and Other&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;rdquo;

      (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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Intangible

      assets are being amortized using the straight-line method

      over the useful life, not to exceed 18 years for marketing

      and distribution rights and purchased technology use rights,

      and 17 years for patents. Amortization amounted to $29,383

      and $32,827 for the years ended May 31, 2013 and 2012,

      respectively. Intangible assets with indefinite lives such as

      perpetual licenses are not amortized but rather tested for

      impairment at least annually.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company assesses the recoverability of these intangible

      assets by determining whether the amortization of the asset's

      balance over its remaining life can be recovered through

      projected undiscounted future cash flows. In July 2012, the

      FASB issued another update to ASC 350 &lt;em&gt;Intangibles &amp;#8211;

      Goodwill and Other: Testing Indefinite-Lived Intangible

      Assets for Impairment&lt;/em&gt;. This update simplifies the

      guidance for testing impairment of indefinite-lived

      intangible assets other than goodwill. During fiscal 2013,

      the Company adopted the updated guidance in ASC 350 and used

      the qualitative assessment to determine whether there were

      any impairment. This analysis indicated that no impairment

      adjustment was required as of May 31, 2013.&lt;/font&gt;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;INVESTMENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;From

      time-to-time, the Company makes investments in privately-held

      companies. &amp;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. &amp;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&amp;rsquo;s industry), a write-down to

      estimated fair value is recorded. 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&amp;rsquo;s

      investment in a Polish distributor which is primarily engaged

      in distributing medical devices. &amp;nbsp;The Company owns

      approximately 6% of the investee, and accordingly, applies

      the cost method to account for the investment. &amp;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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;STOCK-BASED

      COMPENSATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company follows the guidance of the accounting provisions of

      ASC 718 &amp;ldquo;&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;"&gt;Share-based

      Compensation&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;rdquo;

      (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.

      Expected volatilities are based on weighted averages of the

      historical volatility of the Company&amp;rsquo;s stock 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 &amp;ldquo;simplified method&amp;rdquo; 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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      applying the Black-Scholes options-pricing model, assumptions

      are as follows: &amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 231.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 12.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 87.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 12.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 85.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Dividend

              yield&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;0%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Expected

              volatility&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;70.59-70.70%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;77.76-84.97%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="margin-left: -1.5pt; text-indent: 4.5pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Risk

              free interest rate&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.51-0.53%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.63-0.76%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Expected

              life&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.50

              years&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.25-3.75

              years&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;p&gt;

      &lt;font style="color: #ffffff;"&gt;_&lt;/font&gt;

    &lt;/p&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;REVENUE

      RECOGNITION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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. As of May 31,

      2013 and 2012, the allowance for returns is $0.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;SHIPPING

      AND HANDLING FEES AND COSTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Shipping

      and handling fees billed to customers are required to be

      classified as net sales, and shipping and handling costs are

      required to be classified as either cost of sales or

      disclosed in the notes to the financial statements. 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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;RESEARCH

      AND DEVELOPMENT&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Research

      and development costs are expensed as incurred. The Company

      expensed $459,086 and $347,128 of research and development

      expenses during the years ended May 31, 2013 and 2012,

      respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;INCOME

      TAXES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company accounts for income taxes in accordance with ASC 740,

      &amp;ldquo;&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;"&gt;Income

      Taxes&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;rdquo;

      (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, the Company 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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company accounts for its uncertain tax provisions by using a

      two-step approach to recognizing and measuring uncertain tax

      positions. The first step is to evaluate the tax position for

      recognition by determining if the weight of available

      evidence indicates it is more likely than not, based solely

      on the technical merits, that the position will be sustained

      in an audit, including resolution of related appeals or

      litigation processes, if any. The second step is to measure

      the appropriate amount of the benefit to recognize. The

      amount of benefit to recognize is measured as the maximum

      amount which is more likely than not to be realized. The tax

      position is derecognized when it is no longer more likely

      than not capable of being sustained. On subsequent

      recognition and measurement the maximum amount which is more

      likely than not to be recognized at each reporting date will

      represent the Company&amp;rsquo;s best estimate, given the

      information available at the reporting date, although the

      outcome of the tax position is not absolute or final. Upon

      adopting the revisions in ASC 740, the Company elected to

      follow an accounting policy to classify accrued interest

      related to liabilities for income taxes within the

      &amp;ldquo;Interest expense&amp;rdquo; line and penalties related to

      liabilities for income taxes within the &amp;ldquo;Other

      expense&amp;rdquo; line of the consolidated statements of

      operations.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;ADVERTISING

      COSTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company reports the cost of all advertising as expense in the

      period in which those costs are incurred. Advertising costs

      were approximately $6,000 and $8,000 for the years ended May

      31, 2013 and 2012, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;FOREIGN

      CURRENCY TRANSLATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      subsidiary located in Germany operates 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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;DEFERRED

      RENT&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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.&amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;NET

      INCOME PER SHARE&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Basic

      earnings per share is computed as net income divided by the

      weighted average number of common shares outstanding for the

      period. Diluted earnings per share reflects the potential

      dilution that could occur from common shares issuable through

      stock options, warrants and other convertible securities

      using the treasury stock method. The total amount of

      anti-dilutive options not included in the earnings per share

      calculation for the years ended May 31, 2013 and 2012 was 0

      and 195,000, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      following table illustrates the reconciliation of the

      numerators and denominators of the basic and diluted earnings

      per share computations:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 12.55pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 288.3pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 13.85pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 68.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.7pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 68.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 300.85pt; border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;For

              the Years Ended May 31&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Numerator

              for basic and diluted net income per common

              share&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;536,957&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;548,435&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&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;&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;&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;&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;&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;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Denominator

              for basic net income per common share&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,024,418&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;6,887,929&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Effect

              of dilutive securities:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;426,695&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;219,830&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Denominator

              for diluted net income per common share

              &amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,451,113&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,107,759&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&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;&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;&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;&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;&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;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Basic

              net income per common share

              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Diluted

              net income per common share

              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.07&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;p&gt;

      &lt;font style="color: #ffffff;"&gt;_&lt;/font&gt;

    &lt;/p&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;SEGMENT

      REPORTING&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;ASC

      280, &amp;ldquo;&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;"&gt;Segment

      Reporting&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;rdquo;

      (ASC 280), establishes standards for reporting, by public

      business enterprises, information about operating segments,

      products and services, geographic areas, and major customers.

      The Company&amp;rsquo;s operations are analyzed by management and

      its chief operating decision maker as being part of a single

      industry segment: the design, development, marketing and

      sales of diagnostic kits.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;REPORTING

      COMPREHENSIVE INCOME (LOSS)&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Comprehensive

      income (loss) represents net income (loss) and any revenues,

      expenses, gains and losses that, under GAAP, are excluded

      from net income (loss) and recognized directly as a component

      of shareholders&amp;rsquo; equity. Accumulated other

      comprehensive income (loss) consists solely of foreign

      currency translation adjustments.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;RECENT

      ACCOUNTING PRONOUNCEMENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      February 2013, the Financial Accounting Standards Board

      ("FASB") issued Accounting Standards Update ("ASU") No.

      2013-02: Reporting of Amounts Reclassified Out of Accumulated

      Other Comprehensive Income (&amp;#8220;ASU 2013-02&amp;#8221;) which

      adds new disclosure requirements for items reclassified out

      of accumulated other comprehensive income. ASU 2013-02 is

      effective for fiscal years, and interim periods within those

      years, beginning after December 15, 2012, which corresponds

      to the Company&amp;#8217;s first quarter of fiscal 2014. Early

      adoption is permitted. The adoption of ASU 2013-02 is not

      expected to have a material impact on the Company&amp;#8217;s

      consolidated financial statements.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      February 2013, the FASB issued ASU No. 2013-04, Liabilities

      (Topic 405): Obligations Resulting from Joint and Several

      Liability Arrangements for Which the Total Amount of the

      Obligation Is Fixed at the Reporting Date (&amp;ldquo;ASU

      2013-04&amp;rdquo;). The amendments in ASU 2013-04 provide

      guidance for the recognition, measurement, and disclosure of

      obligations resulting from joint and several liability

      arrangements for which the total amount of the obligation

      within the scope of this update is fixed at the reporting

      date, except for obligations addressed within existing

      guidance in U.S. GAAP. The guidance requires an entity to

      measure those obligations as the sum of the amount the

      reporting entity agreed to pay on the basis of its

      arrangement among its co-obligors and any additional amount

      the reporting entity expects to pay on behalf of its

      co-obligors. The guidance in this update also requires an

      entity to disclose the nature and amount of the obligation as

      well as other information about those obligations. The

      amendments in this standard are effective retrospectively for

      fiscal years, and interim periods within those years,

      beginning after December 15, 2013, which corresponds to the

      Company&amp;rsquo;s first quarter of fiscal 2015. The Company is

      evaluating when to adopt ASU 2013-04, and the effect the

      adoption will have on its financial statements.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      March 2013, the FASB issued ASU 2013-05, Foreign Currency

      Matters (Topic 830): Parent&amp;rsquo;s Accounting for the

      Cumulative Translation Adjustment upon Derecognition of

      Certain Subsidiaries or Groups of Assets within a Foreign

      Entity or of an Investment in a Foreign Entity (a consensus

      of the FASB Emerging Issues Task Force) (&amp;ldquo;ASU

      2013-05&amp;rdquo;). ASU 2013-05 clarifies that when a parent

      reporting entity ceases to have a controlling financial

      interest in a subsidiary or group of assets that is a

      business within a foreign entity, the parent is required to

      apply the guidance in ASC 830-30 to release any related

      cumulative translation adjustment into net income.

      Accordingly, the cumulative translation adjustment should be

      released into net income only if the sale or transfer results

      in the complete or substantially complete liquidation of the

      foreign entity in which the subsidiary or group of assets had

      resided. ASU 2013-05 is effective prospectively for fiscal

      years and interim reporting periods within those years

      beginning after December 15, 2013 which corresponds to the

      Company&amp;rsquo;s first quarter of fiscal 2015. Early adoption

      is permitted; however, if an entity elects to early adopt ASU

      2013-05, it should be applied as of the beginning of the

      entity&amp;rsquo;s fiscal year of adoption. Prior periods should

      not be adjusted. The Company is evaluating when to adopt ASU

      2013-05, and the effect the adoption will have on its

      financial statements.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Other

      recent ASU's issued by the FASB and guidance issued by the

      Securities and Exchange Commission did not, or are not

      believed by management to, have a material effect on the

      Company&amp;#8217;s present or future consolidated financial

      statements.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for all significant accounting policies of the reporting entity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18861-107790



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18743-107790



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18854-107790



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Significant Accounting Policies [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R6.xml
<DESCRIPTION>IDEA: CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_CashFlowsFromOperatingActivitiesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>CASH FLOWS FROM OPERATING ACTIVITIES</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>536957</NumericAmount><RoundedNumericAmount>536957</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>548435</NumericAmount><RoundedNumericAmount>548435</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net income</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>bmra_AdjustmentsToReconcileNetIncomeToNetCashProvidedByOperatingActivitiesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Adjustments to reconcile net income to net cash provided by operating activities:</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_DepreciationAndAmortization</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>216708</NumericAmount><RoundedNumericAmount>216708</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>180124</NumericAmount><RoundedNumericAmount>180124</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Depreciation and amortization</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProvisionForDoubtfulAccounts</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2539</NumericAmount><RoundedNumericAmount>2539</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>80987</NumericAmount><RoundedNumericAmount>80987</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of expense related to write-down of receivables to the amount expected to be collected. Includes, but is not limited to, accounts receivable and notes receivable.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.5)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 5

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Change in provision for losses on accounts receivable</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_InventoryLIFOReservePeriodCharge</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3891</NumericAmount><RoundedNumericAmount>3891</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-7841</NumericAmount><RoundedNumericAmount>-7841</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6b)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6a)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6c)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section L



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Inventory reserve</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_GainLossOnSaleOfPropertyPlantEquipment</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-101628</NumericAmount><RoundedNumericAmount>-101628</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Gain on disposal of property and equipment</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockOptionPlanExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>20865</NumericAmount><RoundedNumericAmount>20865</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>53616</NumericAmount><RoundedNumericAmount>53616</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The noncash expense that accounts for the value of stock or unit options distributed to employees as compensation.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock option expense</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>bmra_IncreaseInDeferredRentLiability</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5076</NumericAmount><RoundedNumericAmount>-5076</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1338</NumericAmount><RoundedNumericAmount>1338</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>(Decrease) increase in deferred rent liability</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_IncreaseDecreaseInDeferredIncomeTaxes</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9000</NumericAmount><RoundedNumericAmount>9000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Decrease in deferred tax assets</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>bmra_ChangesInAssetsAndLiabilitiesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Changes in assets and liabilities:</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_IncreaseDecreaseInAccountsReceivable</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>326317</NumericAmount><RoundedNumericAmount>326317</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-534428</NumericAmount><RoundedNumericAmount>-534428</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts receivable</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_IncreaseDecreaseInInventories</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>245960</NumericAmount><RoundedNumericAmount>245960</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-27706</NumericAmount><RoundedNumericAmount>-27706</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Inventories</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14022</NumericAmount><RoundedNumericAmount>14022</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>26863</NumericAmount><RoundedNumericAmount>26863</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Prepaid expenses and other</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_IncreaseDecreaseInOtherOperatingAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7173</NumericAmount><RoundedNumericAmount>7173</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-30673</NumericAmount><RoundedNumericAmount>-30673</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The increase (decrease) during the reporting period in other assets used in operating activities not separately disclosed in the statement of cash flows. May include changes in other current assets, other noncurrent assets, or a combination of other current and noncurrent assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other assets</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5454</NumericAmount><RoundedNumericAmount>-5454</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-90460</NumericAmount><RoundedNumericAmount>-90460</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts payable and other accrued expenses</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>21135</NumericAmount><RoundedNumericAmount>21135</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>48785</NumericAmount><RoundedNumericAmount>48785</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accrued compensation</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_NetCashProvidedByUsedInOperatingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1394037</NumericAmount><RoundedNumericAmount>1394037</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>147412</NumericAmount><RoundedNumericAmount>147412</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 25

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net cash provided by operating activities</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_CashFlowsFromInvestingActivitiesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>CASH FLOWS FROM INVESTING ACTIVITIES</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-257121</NumericAmount><RoundedNumericAmount>-257121</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-164798</NumericAmount><RoundedNumericAmount>-164798</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Investing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6516133



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 13

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Purchases of property and equipment</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PaymentsToAcquireIntangibleAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-50000</NumericAmount><RoundedNumericAmount>-50000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Investing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6516133



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 13

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Purchases of intangible assets</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProceedsFromInsuranceSettlementInvestingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>101628</NumericAmount><RoundedNumericAmount>101628</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to investments, for example fixed assets. It excludes insurance settlements classified as operating cash flows.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3179-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from insurance claim</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_NetCashProvidedByUsedInInvestingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-257121</NumericAmount><RoundedNumericAmount>-257121</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-113170</NumericAmount><RoundedNumericAmount>-113170</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 26

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net cash used in investing activities</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_CashFlowsFromFinancingActivitiesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>CASH FLOWS FROM FINANCING ACTIVITIES:</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProceedsFromIssuanceOfCommonStock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>250000</NumericAmount><RoundedNumericAmount>250000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash inflow from the additional capital contribution to the entity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from sale of common stock</Label></Row><Row FlagID="0"><Id>26</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_RepaymentsOfLinesOfCredit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-43000</NumericAmount><RoundedNumericAmount>-43000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>43000</NumericAmount><RoundedNumericAmount>43000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(f))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph f

 -Article 4



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net (payments) borrowings on line of credit</Label></Row><Row FlagID="0"><Id>27</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProceedsFromStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>51514</NumericAmount><RoundedNumericAmount>51514</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>47790</NumericAmount><RoundedNumericAmount>47790</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (j)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from exercise of stock options</Label></Row><Row FlagID="0"><Id>28</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_RepaymentsOfBankDebt</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-35390</NumericAmount><RoundedNumericAmount>-35390</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash outflow to settle a bank borrowing during the year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Payments on loan for equipment purchase</Label></Row><Row FlagID="0"><Id>29</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_NetCashProvidedByUsedInFinancingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>258514</NumericAmount><RoundedNumericAmount>258514</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>55400</NumericAmount><RoundedNumericAmount>55400</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 26

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net cash provided by financing activities</Label></Row><Row FlagID="0"><Id>30</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2976</NumericAmount><RoundedNumericAmount>-2976</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1570</NumericAmount><RoundedNumericAmount>-1570</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of increase (decrease) from the effect of exchange rate changes on cash and cash equivalent balances held in foreign currencies.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 230

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Effect of exchange rate changes on cash</Label></Row><Row FlagID="0"><Id>31</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1392454</NumericAmount><RoundedNumericAmount>1392454</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>88072</NumericAmount><RoundedNumericAmount>88072</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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. Includes effect from exchange rate changes.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 230

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net increase in cash and cash equivalents</Label></Row><Row FlagID="0"><Id>32</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CashAndCashEquivalentsAtCarryingValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1077342</NumericAmount><RoundedNumericAmount>1077342</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c8_AsOf31May2011" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>989270</NumericAmount><RoundedNumericAmount>989270</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash

 -URI http://asc.fasb.org/extlink&amp;oid=6506951



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash Equivalents

 -URI http://asc.fasb.org/extlink&amp;oid=6507016



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.1)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>CASH AND CASH EQUIVALENTS, beginning of year</Label></Row><Row FlagID="0"><Id>33</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CashAndCashEquivalentsAtCarryingValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2469796</NumericAmount><RoundedNumericAmount>2469796</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1077342</NumericAmount><RoundedNumericAmount>1077342</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash

 -URI http://asc.fasb.org/extlink&amp;oid=6506951



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash Equivalents

 -URI http://asc.fasb.org/extlink&amp;oid=6507016



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.1)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>CASH AND CASH EQUIVALENTS, end of year</Label></Row><Row FlagID="0"><Id>34</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_SupplementalDisclosureOfCashFlowInformationAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUPPLEMENTAL DISCLOSURE OF CASH-FLOW INFORMATION</Label></Row><Row FlagID="0"><Id>35</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_InterestPaid</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>302</NumericAmount><RoundedNumericAmount>302</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1585</NumericAmount><RoundedNumericAmount>1585</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of cash paid for interest during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 25

 -Subparagraph (e)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cash paid during year for Interest</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ConsolidatedCashFlow</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>35</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R17.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EYMAE">
      <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">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></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_ConsolidationPolicyTextBlock', window );">Consolidation, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">PRINCIPLES

      OF CONSOLIDATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      consolidated financial statements for the years ended May 31,

      2013 and 2012 include the accounts of Biomerica, Inc.

      ("Biomerica") as well as its German subsidiary and Mexican

      subsidiary which have not begun operations. All significant

      intercompany accounts and transactions have been eliminated

      in consolidation.</font></div><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_UseOfEstimates', window );">Use of Estimates, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">ACCOUNTING

      ESTIMATES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      preparation of the consolidated financial statements in

      conformity with accounting principles generally accepted in

      the United States of America (&ldquo;GAAP&rdquo;) 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></div><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_FairValueOfFinancialInstrumentsPolicy', window );">Fair Value of Financial Instruments, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">FAIR

      VALUE OF FINANCIAL INSTRUMENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company has financial instruments whereby the fair market

      value of the financial instruments could be different than

      that recorded on a historical basis. The Company's financial

      instruments consist of its cash and cash equivalents,

      accounts receivable, commercial bank line of credit, and

      accounts payable. The carrying amounts of the Company's

      financial instruments approximate their fair values.</font></div><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_ConcentrationRiskCreditRisk', window );">Concentration Risk, Credit Risk, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">CONCENTRATION

      OF CREDIT RISK</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company maintains cash balances at certain financial

      institutions in excess of amounts insured by federal

      agencies.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company provides credit in the normal course of business to

      customers throughout the United States and foreign markets.

      &#160;The Company had one customer which accounted for 29.7%

      and 37.2% of its sales for the years ended May 31, 2013 and

      2012, respectively. During the last quarter of the year ended

      May 31, 2013, the Company terminated its contract with this

      customer due to certain proprietary disagreements and entered

      into an agreement with a new customer. During the year ended

      May 31, 2013, this new customer accounted for 10.8% of sales.

      The Company performs ongoing credit evaluations of its

      customers and requires prepayment in some circumstances. At

      May 31, 2013 and 2012, one customer accounted for 14.8% and

      45.6% of gross accounts receivable, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">For

      the year ended May 31, 2013, one company accounted for 26.6%

      of the purchases of raw materials. For the year ended May 31,

      2012, two companies accounted for 30.8% of the purchases for

      raw materials.</font></div><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_ConcentrationRiskGeographicPolicyPolicyTextBlock', window );">Concentration Risk, Geographic, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">GEOGRAPHIC

      CONCENTRATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">As

      of May 31, 2013 and 2012, approximately $355,000 and $538,000

      of Biomerica's gross inventory and approximately $8,000 and

      $4,000, of Biomerica's property and equipment, net of

      accumulated depreciation and amortization, was located in

      Mexicali, Mexico, respectively.</font></div><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"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">CASH

      EQUIVALENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Cash

      and cash equivalents consist of demand deposits and money

      market accounts with original maturities of less than three

      months.</font></div><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"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">ACCOUNTS

      RECEIVABLE</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company extends unsecured credit to its customers on a

      regular basis. &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;Credit levels are approved by

      designated upper level management. &nbsp;Domestic customers

      are extended initial $500 credit limits until they establish

      a history with the Company or submit credit information.

      &nbsp;All increases in credit limits are also approved by

      designated upper level management. &nbsp;Management evaluates

      receivables on a quarterly basis and adjusts the reserve for

      bad debt accordingly. &nbsp;Balances over ninety days old are

      usually reserved for. &nbsp;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Occasionally

      certain long-standing customers, who routinely place large

      orders, will have unusually large receivables balances

      relative to the total gross receivables. &nbsp; Management

      monitors the payments for these large balances closely and

      very often requires payment of existing invoices before

      shipping new sales orders.</font></div><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"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">INVENTORIES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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 production facilities.

      &nbsp;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Inventories

      approximate the following at May 31:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">

      <tr>

        <td style="width: 87.0pt;">

          &nbsp;

        </td>

        <td style="width: 101.5pt;">

          &nbsp;

        </td>

        <td style="width: 57.0pt;">

          &nbsp;

        </td>

        <td style="width: 33.75pt;">

          &nbsp;

        </td>

        <td style="width: 57.0pt;">

          &nbsp;

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Raw

            materials</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">787,000</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">896,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Work

            in progress</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">555,000&nbsp;</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">554,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Finished

            products</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">229,000&nbsp;</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">371,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Total</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">1,571,000&nbsp;</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">1,821,000</font>

          </div>

        </td>

      </tr>

    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Reserves

      for inventory obsolescence are recorded as necessary to

      reduce obsolete inventory to estimated net realizable value

      or to specifically reserve for obsolete inventory that the

      Company intends to dispose of.</font></div><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"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">PROPERTY

      AND EQUIPMENT</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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

      are removed from the accounts, and gains or losses from

      retirements and dispositions are credited or charged to

      income.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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 $187,325 and $147,297 for the years ended May 31, 2013 and

      2012, respectively.</font></div><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_GoodwillAndIntangibleAssetsPolicyTextBlock', window );">Goodwill and Intangible Assets, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">INTANGIBLE

      ASSETS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Intangible

      assets include trademarks, product rights, technology rights

      and patents, and are accounted for based on Accounting

      Standards Codification (&ldquo;ASC&rdquo;),&nbsp;ASC 350

      &ldquo;</font><font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;">Intangibles

      &ndash; Goodwill and Other</font><font style="font-family: Times New Roman; font-size: 10.0pt;">&rdquo;

      (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.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Intangible

      assets are being amortized using the straight-line method

      over the useful life, not to exceed 18 years for marketing

      and distribution rights and purchased technology use rights,

      and 17 years for patents. Amortization amounted to $29,383

      and $32,827 for the years ended May 31, 2013 and 2012,

      respectively. Intangible assets with indefinite lives such as

      perpetual licenses are not amortized but rather tested for

      impairment at least annually.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company assesses the recoverability of these intangible

      assets by determining whether the amortization of the asset's

      balance over its remaining life can be recovered through

      projected undiscounted future cash flows. In July 2012, the

      FASB issued another update to ASC 350 <em>Intangibles &#8211;

      Goodwill and Other: Testing Indefinite-Lived Intangible

      Assets for Impairment</em>. This update simplifies the

      guidance for testing impairment of indefinite-lived

      intangible assets other than goodwill. During fiscal 2013,

      the Company adopted the updated guidance in ASC 350 and used

      the qualitative assessment to determine whether there were

      any impairment. This analysis indicated that no impairment

      adjustment was required as of May 31, 2013.</font></font></div><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"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">INVESTMENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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&rsquo;s industry), a write-down to

      estimated fair value is recorded. 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&rsquo;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></div><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_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">STOCK-BASED

      COMPENSATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company follows the guidance of the accounting provisions of

      ASC 718 &ldquo;</font><font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;">Share-based

      Compensation</font><font style="font-family: Times New Roman; font-size: 10.0pt;">&rdquo;

      (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.

      Expected volatilities are based on weighted averages of the

      historical volatility of the Company&rsquo;s stock 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 &ldquo;simplified method&rdquo; 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>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      applying the Black-Scholes options-pricing model, assumptions

      are as follows: &nbsp;</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 231.75pt;">

            &#160;

          </td>

          <td style="width: 12.0pt;">

            &#160;

          </td>

          <td style="width: 87.75pt;">

            &#160;

          </td>

          <td style="width: 12.0pt;">

            &#160;

          </td>

          <td style="width: 85.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013&#160;</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Dividend

              yield</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;0%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Expected

              volatility</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">70.59-70.70%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">77.76-84.97%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="margin-left: -1.5pt; text-indent: 4.5pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Risk

              free interest rate</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.51-0.53%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.63-0.76%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Expected

              life</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.50

              years</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.25-3.75

              years</font>

            </div>

          </td>

        </tr>



    </table><br/><p>

      <font style="color: #ffffff;">_</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_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">REVENUE

      RECOGNITION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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. As of May 31,

      2013 and 2012, the allowance for returns is $0.</font></div><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"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">SHIPPING

      AND HANDLING FEES AND COSTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Shipping

      and handling fees billed to customers are required to be

      classified as net sales, and shipping and handling costs are

      required to be classified as either cost of sales or

      disclosed in the notes to the financial statements. 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></div><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"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">RESEARCH

      AND DEVELOPMENT</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Research

      and development costs are expensed as incurred. The Company

      expensed $459,086 and $347,128 of research and development

      expenses during the years ended May 31, 2013 and 2012,

      respectively.</font></div><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"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">INCOME

      TAXES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company accounts for income taxes in accordance with ASC 740,

      &ldquo;</font><font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;">Income

      Taxes</font><font style="font-family: Times New Roman; font-size: 10.0pt;">&rdquo;

      (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, the Company 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>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company accounts for its uncertain tax provisions by using a

      two-step approach to recognizing and measuring uncertain tax

      positions. The first step is to evaluate the tax position for

      recognition by determining if the weight of available

      evidence indicates it is more likely than not, based solely

      on the technical merits, that the position will be sustained

      in an audit, including resolution of related appeals or

      litigation processes, if any. The second step is to measure

      the appropriate amount of the benefit to recognize. The

      amount of benefit to recognize is measured as the maximum

      amount which is more likely than not to be realized. The tax

      position is derecognized when it is no longer more likely

      than not capable of being sustained. On subsequent

      recognition and measurement the maximum amount which is more

      likely than not to be recognized at each reporting date will

      represent the Company&rsquo;s best estimate, given the

      information available at the reporting date, although the

      outcome of the tax position is not absolute or final. Upon

      adopting the revisions in ASC 740, the Company elected to

      follow an accounting policy to classify accrued interest

      related to liabilities for income taxes within the

      &ldquo;Interest expense&rdquo; line and penalties related to

      liabilities for income taxes within the &ldquo;Other

      expense&rdquo; line of the consolidated statements of

      operations.</font></div><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_AdvertisingCostsPolicyTextBlock', window );">Advertising Costs, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">ADVERTISING

      COSTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company reports the cost of all advertising as expense in the

      period in which those costs are incurred. Advertising costs

      were approximately $6,000 and $8,000 for the years ended May

      31, 2013 and 2012, respectively.</font></div><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_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign Currency Transactions and Translations Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">FOREIGN

      CURRENCY TRANSLATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      subsidiary located in Germany operates 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></div><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_DeferredChargesPolicyTextBlock', window );">Deferred Charges, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">DEFERRED

      RENT</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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></div><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_EarningsPerSharePolicyTextBlock', window );">Earnings Per Share, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">NET

      INCOME PER SHARE</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Basic

      earnings per share is computed as net income divided by the

      weighted average number of common shares outstanding for the

      period. Diluted earnings per share reflects the potential

      dilution that could occur from common shares issuable through

      stock options, warrants and other convertible securities

      using the treasury stock method. The total amount of

      anti-dilutive options not included in the earnings per share

      calculation for the years ended May 31, 2013 and 2012 was 0

      and 195,000, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      following table illustrates the reconciliation of the

      numerators and denominators of the basic and diluted earnings

      per share computations:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 12.55pt;">

            &#160;

          </td>

          <td style="width: 288.3pt;">

            &#160;

          </td>

          <td style="width: 13.85pt;">

            &#160;

          </td>

          <td style="width: 68.8pt;">

            &#160;

          </td>

          <td style="width: 15.7pt;">

            &#160;

          </td>

          <td style="width: 68.8pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="width: 300.85pt; border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">For

              the Years Ended May 31</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Numerator

              for basic and diluted net income per common

              share</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">536,957&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">548,435</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Denominator

              for basic net income per common share</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,024,418&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">6,887,929</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Effect

              of dilutive securities:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">426,695&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">219,830</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Denominator

              for diluted net income per common share

              &#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,451,113&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,107,759</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Basic

              net income per common share

              &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Diluted

              net income per common share

              &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.07<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08</font>

            </div>

          </td>

        </tr>



    </table><br/><p>

      <font style="color: #ffffff;">_</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_SegmentReportingPolicyPolicyTextBlock', window );">Segment Reporting, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">SEGMENT

      REPORTING</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">ASC

      280, &ldquo;</font><font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;">Segment

      Reporting</font><font style="font-family: Times New Roman; font-size: 10.0pt;">&rdquo;

      (ASC 280), establishes standards for reporting, by public

      business enterprises, information about operating segments,

      products and services, geographic areas, and major customers.

      The Company&rsquo;s operations are analyzed by management and

      its chief operating decision maker as being part of a single

      industry segment: the design, development, marketing and

      sales of diagnostic kits.</font></div><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_ComprehensiveIncomePolicyPolicyTextBlock', window );">Comprehensive Income, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">REPORTING

      COMPREHENSIVE INCOME (LOSS)</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Comprehensive

      income (loss) represents net income (loss) and any revenues,

      expenses, gains and losses that, under GAAP, are excluded

      from net income (loss) and recognized directly as a component

      of shareholders&rsquo; equity. Accumulated other

      comprehensive income (loss) consists solely of foreign

      currency translation adjustments.</font></div><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_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">New Accounting Pronouncements, Policy [Policy Text Block]</a></td>
        <td class="text"><div><font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">RECENT

      ACCOUNTING PRONOUNCEMENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      February 2013, the Financial Accounting Standards Board

      ("FASB") issued Accounting Standards Update ("ASU") No.

      2013-02: Reporting of Amounts Reclassified Out of Accumulated

      Other Comprehensive Income (&#8220;ASU 2013-02&#8221;) which

      adds new disclosure requirements for items reclassified out

      of accumulated other comprehensive income. ASU 2013-02 is

      effective for fiscal years, and interim periods within those

      years, beginning after December 15, 2012, which corresponds

      to the Company&#8217;s first quarter of fiscal 2014. Early

      adoption is permitted. The adoption of ASU 2013-02 is not

      expected to have a material impact on the Company&#8217;s

      consolidated financial statements.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      February 2013, the FASB issued ASU No. 2013-04, Liabilities

      (Topic 405): Obligations Resulting from Joint and Several

      Liability Arrangements for Which the Total Amount of the

      Obligation Is Fixed at the Reporting Date (&ldquo;ASU

      2013-04&rdquo;). The amendments in ASU 2013-04 provide

      guidance for the recognition, measurement, and disclosure of

      obligations resulting from joint and several liability

      arrangements for which the total amount of the obligation

      within the scope of this update is fixed at the reporting

      date, except for obligations addressed within existing

      guidance in U.S. GAAP. The guidance requires an entity to

      measure those obligations as the sum of the amount the

      reporting entity agreed to pay on the basis of its

      arrangement among its co-obligors and any additional amount

      the reporting entity expects to pay on behalf of its

      co-obligors. The guidance in this update also requires an

      entity to disclose the nature and amount of the obligation as

      well as other information about those obligations. The

      amendments in this standard are effective retrospectively for

      fiscal years, and interim periods within those years,

      beginning after December 15, 2013, which corresponds to the

      Company&rsquo;s first quarter of fiscal 2015. The Company is

      evaluating when to adopt ASU 2013-04, and the effect the

      adoption will have on its financial statements.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      March 2013, the FASB issued ASU 2013-05, Foreign Currency

      Matters (Topic 830): Parent&rsquo;s Accounting for the

      Cumulative Translation Adjustment upon Derecognition of

      Certain Subsidiaries or Groups of Assets within a Foreign

      Entity or of an Investment in a Foreign Entity (a consensus

      of the FASB Emerging Issues Task Force) (&ldquo;ASU

      2013-05&rdquo;). ASU 2013-05 clarifies that when a parent

      reporting entity ceases to have a controlling financial

      interest in a subsidiary or group of assets that is a

      business within a foreign entity, the parent is required to

      apply the guidance in ASC 830-30 to release any related

      cumulative translation adjustment into net income.

      Accordingly, the cumulative translation adjustment should be

      released into net income only if the sale or transfer results

      in the complete or substantially complete liquidation of the

      foreign entity in which the subsidiary or group of assets had

      resided. ASU 2013-05 is effective prospectively for fiscal

      years and interim reporting periods within those years

      beginning after December 15, 2013 which corresponds to the

      Company&rsquo;s first quarter of fiscal 2015. Early adoption

      is permitted; however, if an entity elects to early adopt ASU

      2013-05, it should be applied as of the beginning of the

      entity&rsquo;s fiscal year of adoption. Prior periods should

      not be adjusted. The Company is evaluating when to adopt ASU

      2013-05, and the effect the adoption will have on its

      financial statements.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Other

      recent ASU's issued by the FASB and guidance issued by the

      Securities and Exchange Commission did not, or are not

      believed by management to, have a material effect on the

      Company&#8217;s present or future consolidated financial

      statements.</font></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock">
        <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 the description of risks that arise due to concentrations of operating facilities, revenues, assets, customers, vendors or the like in a certain geographic area, either domestic or foreign. The description may address risks inherent in the geographic area, and, at a minimum, informs users of the general nature of the risk, but excludes "Information about Geographic Areas" that may be disclosed elsewhere</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_ConcentrationRiskGeographicPolicyPolicyTextBlock</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>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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
        <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_AccountingPoliciesAbstract</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_AdvertisingCostsPolicyTextBlock">
        <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 advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.</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 340<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32704220&amp;loc=d3e8275-108329<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 340<br><br> -SubTopic 20<br><br> -Section 55<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6387522&amp;loc=d3e8384-108330<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 340<br><br> -SubTopic 20<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2127066<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_AdvertisingCostsPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
        <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 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;">
                <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> -Glossary Cash<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<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 Cash Equivalents<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<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 1<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 305<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2122427<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 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4273-108586<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Financial Reporting Release (FRR)<br><br> -Number 203<br><br> -Paragraph 02-03<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_CashAndCashEquivalentsPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomePolicyPolicyTextBlock">
        <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 comprehensive income.</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_ComprehensiveIncomePolicyPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskCreditRisk">
        <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 credit risk.</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 944<br><br> -SubTopic 825<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28088331&amp;loc=SL29635902-196195<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 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13531-108611<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 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 21<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13537-108611<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 55<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6875567&amp;loc=d3e14489-108613<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 825<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6480020&amp;loc=d3e61082-112788<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 942<br><br> -SubTopic 825<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6480020&amp;loc=d3e61044-112788<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_ConcentrationRiskCreditRisk</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConsolidationPolicyTextBlock">
        <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 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>
              </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, 03<br><br> -Article 3A<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 810<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2197480<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 860<br><br> -SubTopic 40<br><br> -Section 45<br><br> -URI http://asc.fasb.org/section&amp;trid=2197723<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 323<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2196966<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 325<br><br> -SubTopic 20<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2197087<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 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=27015204&amp;loc=d3e355033-122828<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 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 9: 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 10: 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></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>
                  </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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredChargesPolicyTextBlock">
        <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 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>
                  </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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
        <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 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 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 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 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> -URI http://asc.fasb.org/subtopic&amp;trid=2144384<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 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></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>
                  </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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOfFinancialInstrumentsPolicy">
        <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 determining the fair value of financial instruments.</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 820<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2155942<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_FairValueOfFinancialInstrumentsPolicy</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock">
        <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 (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 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 830<br><br> -SubTopic 20<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2175856<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 830<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2175826<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> -URI http://asc.fasb.org/subtopic&amp;trid=2175892<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>
                  </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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock">
        <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 goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible 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 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 350<br><br> -SubTopic 20<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144439<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></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_GoodwillAndIntangibleAssetsPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
        <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 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 740<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144681<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 30<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144749<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 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 5: 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 6: 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 7: 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 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></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_IncomeTaxPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryPolicyTextBlock">
        <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 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 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 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 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 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 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(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 330<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2126999<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 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4492-108314<br><br><br><br>Reference 7: 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 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=28360613&amp;loc=d3e4556-108314<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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentPolicyTextBlock">
        <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 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 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 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 3: 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=28364263&amp;loc=d3e13433-108611<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 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 5: 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=27724398&amp;loc=d3e27290-111563<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 5<br><br> -Section M<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 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 8: 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></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_InvestmentPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">
        <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 pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</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_NewAccountingPronouncementsPolicyPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock">
        <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 long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.</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 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 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 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 13<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_PropertyPlantAndEquipmentPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpensePolicy">
        <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 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 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 730<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2127266<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 Research and Development<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6523717<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_ResearchAndDevelopmentExpensePolicy</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionPolicyTextBlock">
        <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 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 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 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 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>Reference 4: 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=27012821&amp;loc=d3e214044-122780<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 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18823-107790<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_RevenueRecognitionPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingPolicyPolicyTextBlock">
        <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 segment reporting.</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></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_SegmentReportingPolicyPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy">
        <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 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 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 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>Reference 3: 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></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_ShareBasedCompensationOptionAndIncentivePlansPolicy</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShippingAndHandlingCostPolicyTextBlock">
        <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 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 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 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 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 4: 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 5: 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>Reference 6: 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 7: 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></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_ShippingAndHandlingCostPolicyTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TradeAndOtherAccountsReceivablePolicy">
        <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 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 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 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 3: 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 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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5093-111524<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 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=28368275&amp;loc=d3e5212-111524<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_TradeAndOtherAccountsReceivablePolicy</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
        <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 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 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 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 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6132-108592<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 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6061-108592<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_UseOfEstimates</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EX5AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
        <td class="nump">$ 6,472,960<span></span></td>
        <td class="nump">$ 6,081,131<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">(4,045,099)<span></span></td>
        <td class="num">(3,783,955)<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">2,427,861<span></span></td>
        <td class="nump">2,297,176<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">1,454,767<span></span></td>
        <td class="nump">1,445,049<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">459,086<span></span></td>
        <td class="nump">347,128<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">1,913,853<span></span></td>
        <td class="nump">1,792,177<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">514,008<span></span></td>
        <td class="nump">504,999<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_InterestExpense', window );">Interest expense</a></td>
        <td class="num">(302)<span></span></td>
        <td class="num">(1,585)<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_InvestmentIncomeInterestAndDividend', window );">Interest and dividend income</a></td>
        <td class="nump">10,708<span></span></td>
        <td class="nump">8,347<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_OtherNonoperatingIncome', window );">Other income</a></td>
        <td class="nump">50<span></span></td>
        <td class="nump">101,688<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_NonoperatingIncomeExpense', window );">Total other income</a></td>
        <td class="nump">10,456<span></span></td>
        <td class="nump">108,450<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">INCOME BEFORE INCOME TAXES</a></td>
        <td class="nump">524,464<span></span></td>
        <td class="nump">613,449<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_IncomeTaxExpenseBenefit', window );">INCOME TAX BENEFIT (EXPENSE)</a></td>
        <td class="nump">12,493<span></span></td>
        <td class="num">(65,014)<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_NetIncomeLoss', window );">NET INCOME</a></td>
        <td class="nump">536,957<span></span></td>
        <td class="nump">548,435<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_EarningsPerShareBasic', window );">BASIC NET INCOME PER COMMON 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="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_EarningsPerShareDiluted', window );">DILUTED NET INCOME PER COMMON SHARE (in Dollars per share)</a></td>
        <td class="nump">$ 0.07<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_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="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_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic (in Shares)</a></td>
        <td class="nump">7,024,418<span></span></td>
        <td class="nump">6,887,929<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_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted (in Shares)</a></td>
        <td class="nump">7,451,113<span></span></td>
        <td class="nump">7,107,759<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">536,957<span></span></td>
        <td class="nump">548,435<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_OtherComprehensiveLossAbstract', window );"><strong>OTHER COMPREHENSIVE LOSS</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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Foreign currency translation</a></td>
        <td class="num">(2,976)<span></span></td>
        <td class="num">(1,570)<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_ComprehensiveIncomeNetOfTax', window );">COMPREHENSIVE INCOME</a></td>
        <td class="nump">$ 533,981<span></span></td>
        <td class="nump">$ 546,865<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_OtherComprehensiveLossAbstract">
        <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_OtherComprehensiveLossAbstract</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_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>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</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 Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<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 Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16317811<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 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e557-108580<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 Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<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=26872669&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 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 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 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<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 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<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 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 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 6: 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 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 18<br><br> -Article 7<br><br><br><br>Reference 8: 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 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 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_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 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 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 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 04<br><br> -Paragraph 18<br><br> -Article 7<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 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=26872669&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=26873400&amp;loc=d3e23780-122690<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>Amount of current income tax expense (benefit) and deferred income tax expense (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 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=26873400&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> -Article 4<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 Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<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 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></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>Amount of the cost of borrowed funds accounted for as interest expense.</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 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 2: 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>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 04<br><br> -Paragraph 9<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_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_InvestmentIncomeInterestAndDividend">
        <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 before accretion (amortization) of purchase discount (premium) of interest income and dividend income on nonoperating securities.</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 210.5-03.7(a),(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&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 7<br><br> -Subparagraph a, b<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_InvestmentIncomeInterestAndDividend</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_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 04<br><br> -Paragraph 20<br><br> -Article 9<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> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<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> -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 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 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> -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 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 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=26872669&amp;loc=d3e20235-122688<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 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 9: 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=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: 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></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_NonoperatingIncomeExpense">
        <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 income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</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 210.5-03.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&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 7<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_NonoperatingIncomeExpense</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 of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</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 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580<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 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 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 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 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 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 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 10A<br><br> -Subparagraph (a-c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580<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_OtherNonoperatingIncome">
        <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 other income 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 recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income 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 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 210.5-03.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&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 7<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_OtherNonoperatingIncome</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 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 2: 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></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=26872669&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 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=26872669&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 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 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 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 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 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 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 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> -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>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R10.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <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">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_PayablesAndAccrualsAbstract', window );"><strong>Payables and Accruals [Abstract]</strong></a></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_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock', window );">Accounts Payable and Accrued Liabilities Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">4.

      ACCOUNTS PAYABLE AND ACCRUED EXPENSES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company&rsquo;s accounts payable and accrued expense balances

      consist of the following at May 31:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 108.0pt;">

            &#160;

          </td>

          <td style="width: 108.0pt;">

            &#160;

          </td>

          <td style="width: 19.0pt;">

            &#160;

          </td>

          <td style="width: 67.5pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 67.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Accounts

              payable</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">282,138&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">187,618</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Accrued

              expenses</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">40,036</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              rent</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">69,779</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">74,855</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Income

              taxes payable</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">59,938</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <font style="font-size: 10pt; font-family: Times New Roman;">Accounts

            payable and accrued expenses, Total</font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">351,917&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">362,447</font>

            </div>

          </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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PayablesAndAccrualsAbstract">
        <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_PayablesAndAccrualsAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/**
 * Rivet Software Inc.
 *
 * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved.
 * Version 2.4.0.3
 *
 */

var Show = {};
Show.LastAR = null,

Show.hideAR = function(){
	Show.LastAR.style.display = 'none';
};

Show.showAR = function ( link, id, win ){
	if( Show.LastAR ){
		Show.hideAR();
	}

	var ref = link;
	do {
		ref = ref.nextSibling;
	} while (ref && ref.nodeName != 'TABLE');

	if (!ref || ref.nodeName != 'TABLE') {
		var tmp = win ?
			win.document.getElementById(id) :
			document.getElementById(id);

		if( tmp ){
			ref = tmp.cloneNode(true);
			ref.id = '';
			link.parentNode.appendChild(ref);
		}
	}

	if( ref ){
		ref.style.display = 'block';
		Show.LastAR = ref;
	}
};

Show.toggleNext = function( link ){
	var ref = link;

	do{
		ref = ref.nextSibling;
	}while( ref.nodeName != 'DIV' );

	if( ref.style &&
		ref.style.display &&
		ref.style.display == 'none' ){
		ref.style.display = 'block';

		if( link.textContent ){
			link.textContent = link.textContent.replace( '+', '-' );
		}else{
			link.innerText = link.innerText.replace( '+', '-' );
		}
	}else{
		ref.style.display = 'none';

		if( link.textContent ){
			link.textContent = link.textContent.replace( '-', '+' );
		}else{
			link.innerText = link.innerText.replace( '-', '+' );
		}
	}
};
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R24.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></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_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock', window );">Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse; width: 436px; height: 136px;">



        <tr>

          <td style="width: 115.5pt;">

            &#160;

          </td>

          <td style="width: 51.75pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 57.0pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Years

              Ending May 31,</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2014</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">247,902</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2015</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">255,363</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2016</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">263,031</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom-width: 1pt; border-bottom-style: solid;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">2017</font></font>

            </div>

          </td>

          <td style="border-bottom-width: 1pt; border-bottom-style: solid;">

            &#160;

          </td>

          <td style="border-bottom-width: 1pt; border-bottom-style: solid;">

            &#160;

          </td>

          <td style="border-bottom-width: 1pt; border-bottom-style: solid;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">66,240</font></font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Total</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">832,536</font>

            </div>

          </td>

        </tr>



    </table><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_CommitmentsAndContingenciesDisclosureAbstract">
        <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_CommitmentsAndContingenciesDisclosureAbstract</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_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock">
        <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>Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases 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 FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<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_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R29.xml
<DESCRIPTION>IDEA: SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>028 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Reconciliation of the numerators and denominators of the basic and diluted earnings per share [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>536957</NumericAmount><RoundedNumericAmount>536957</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>548435</NumericAmount><RoundedNumericAmount>548435</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Numerator for basic and diluted net income per common share (in Dollars)</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7024418</NumericAmount><RoundedNumericAmount>7024418</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6887929</NumericAmount><RoundedNumericAmount>6887929</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 10

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1448-109256



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Weighted-Average Number of Common Shares Outstanding

 -URI http://asc.fasb.org/extlink&amp;oid=6528421



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Denominator for basic net income per common share</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_IncrementalCommonSharesAttributableToCallOptionsAndWarrants</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>426695</NumericAmount><RoundedNumericAmount>426695</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>219830</NumericAmount><RoundedNumericAmount>219830</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Warrant

 -URI http://asc.fasb.org/extlink&amp;oid=6528364



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 23

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1757-109256



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Treasury Stock Method

 -URI http://asc.fasb.org/extlink&amp;oid=6527216



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Call Option

 -URI http://asc.fasb.org/extlink&amp;oid=6506649



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Options</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7451113</NumericAmount><RoundedNumericAmount>7451113</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7107759</NumericAmount><RoundedNumericAmount>7107759</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Denominator for diluted net income per common share</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_EarningsPerShareBasic</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 55

 -Paragraph 52

 -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.21)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.23)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 18

 -Article 7



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 20

 -Article 5



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 21

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Basic net income per common share (in Dollars per share)</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_EarningsPerShareDiluted</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.07</NumericAmount><RoundedNumericAmount>0.07</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.21)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 18

 -Article 7



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 20

 -Article 5



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 21

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Diluted net income per common share (in Dollars per share)</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>7</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R18.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKH">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></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_ScheduleOfInventoryCurrentTableTextBlock', window );">Schedule of Inventory, Current [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">

      <tr>

        <td style="width: 87.0pt;">

          &nbsp;

        </td>

        <td style="width: 101.5pt;">

          &nbsp;

        </td>

        <td style="width: 57.0pt;">

          &nbsp;

        </td>

        <td style="width: 33.75pt;">

          &nbsp;

        </td>

        <td style="width: 57.0pt;">

          &nbsp;

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Raw

            materials</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">787,000</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">896,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Work

            in progress</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">555,000&nbsp;</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">554,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Finished

            products</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">229,000&nbsp;</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">371,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Total</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">1,571,000&nbsp;</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">1,821,000</font>

          </div>

        </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_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 231.75pt;">

            &#160;

          </td>

          <td style="width: 12.0pt;">

            &#160;

          </td>

          <td style="width: 87.75pt;">

            &#160;

          </td>

          <td style="width: 12.0pt;">

            &#160;

          </td>

          <td style="width: 85.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013&#160;</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Dividend

              yield</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;0%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Expected

              volatility</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">70.59-70.70%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">77.76-84.97%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="margin-left: -1.5pt; text-indent: 4.5pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Risk

              free interest rate</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.51-0.53%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.63-0.76%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Expected

              life</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.50

              years</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.25-3.75

              years</font>

            </div>

          </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_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 12.55pt;">

            &#160;

          </td>

          <td style="width: 288.3pt;">

            &#160;

          </td>

          <td style="width: 13.85pt;">

            &#160;

          </td>

          <td style="width: 68.8pt;">

            &#160;

          </td>

          <td style="width: 15.7pt;">

            &#160;

          </td>

          <td style="width: 68.8pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="width: 300.85pt; border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">For

              the Years Ended May 31</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Numerator

              for basic and diluted net income per common

              share</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">536,957&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">548,435</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Denominator

              for basic net income per common share</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,024,418&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">6,887,929</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Effect

              of dilutive securities:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">426,695&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">219,830</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Denominator

              for diluted net income per common share

              &#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,451,113&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,107,759</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Basic

              net income per common share

              &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Diluted

              net income per common share

              &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.07<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08</font>

            </div>

          </td>

        </tr>



    </table><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_AccountingPoliciesAbstract">
        <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_AccountingPoliciesAbstract</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_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
        <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>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from 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 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></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_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock">
        <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>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;">
                <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 2<br><br> -Paragraph 6<br><br> -Subparagraph a,b,c<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_ScheduleOfInventoryCurrentTableTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock">
        <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>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (f)(2)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R34.xml
<DESCRIPTION>IDEA: SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>033 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c50_From1Apr2012To30Apr2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-04-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-04-30T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Apr. 30, 2012" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c55_AsOf31May2011_PriceRangePerShareAMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2011-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.30 - $1.30 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareAMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2011" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareAMember" Id="1" Label="Price Range Per Share $0.30 - $1.30 [Member]" /></Labels></Column><Column FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c56_From1Jun2011To31May2012_PriceRangePerShareBMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.43 - $0.73 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareBMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareBMember" Id="2" Label="Price Range Per Share $0.43 - $0.73 [Member]" /></Labels></Column><Column FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c57_From1Jun2011To31May2012_PriceRangePerShareCMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.38 - $0.73 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareCMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareCMember" Id="2" Label="Price Range Per Share $0.38 - $0.73 [Member]" /></Labels></Column><Column FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c58_From1Jun2011To31May2012_PriceRangePerShareDMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.38 - $1.30 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareDMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareDMember" Id="2" Label="Price Range Per Share $0.38 - $1.30 [Member]" /></Labels></Column><Column FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c59_AsOf31May2012_PriceRangePerShareEMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.30 - $0.75 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareEMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2012" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareEMember" Id="1" Label="Price Range Per Share $0.30 - $0.75 [Member]" /></Labels></Column><Column FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c60_From1Jun2012To31May2013_PriceRangePerShareFMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.65 - $0.68 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareFMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareFMember" Id="2" Label="Price Range Per Share $0.65 - $0.68 [Member]" /></Labels></Column><Column FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c61_From1Jun2012To31May2013_PriceRangePerShareGMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.30 - $0.73 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareGMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareGMember" Id="2" Label="Price Range Per Share $0.30 - $0.73 [Member]" /></Labels></Column><Column FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c62_From1Jun2012To31May2013_PriceRangePerShareHMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.38 - $0.73 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareHMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareHMember" Id="2" Label="Price Range Per Share $0.38 - $0.73 [Member]" /></Labels></Column><Column FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c63_AsOf31May2013_PriceRangePerShareIMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Price Range Per Share $0.38 - $0.75 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PriceRangePerShareIMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_PriceRangePerShareIMember" Id="1" Label="Price Range Per Share $0.38 - $0.75 [Member]" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c55_AsOf31May2011_PriceRangePerShareAMember" UnitID="shares"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1000250</NumericAmount><RoundedNumericAmount>1000250</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c59_AsOf31May2012_PriceRangePerShareEMember" UnitID="shares"><Id>8</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1004500</NumericAmount><RoundedNumericAmount>1004500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c63_AsOf31May2013_PriceRangePerShareIMember" UnitID="shares"><Id>12</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>846500</NumericAmount><RoundedNumericAmount>846500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of options outstanding, including both vested and non-vested options.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Options Outstanding, Number of Stock Options</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c55_AsOf31May2011_PriceRangePerShareAMember" UnitID="usdPershares"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.57</NumericAmount><RoundedNumericAmount>0.57</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c59_AsOf31May2012_PriceRangePerShareEMember" UnitID="usdPershares"><Id>8</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.46</NumericAmount><RoundedNumericAmount>0.46</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c63_AsOf31May2013_PriceRangePerShareIMember" UnitID="usdPershares"><Id>12</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.47</NumericAmount><RoundedNumericAmount>0.47</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Options Outstanding, Weighted Average Exercise Price (in Dollars per share)</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c50_From1Apr2012To30Apr2012" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10000</NumericAmount><RoundedNumericAmount>10000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c56_From1Jun2011To31May2012_PriceRangePerShareBMember" UnitID="shares"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>412500</NumericAmount><RoundedNumericAmount>412500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c60_From1Jun2012To31May2013_PriceRangePerShareFMember" UnitID="shares"><Id>9</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Gross number of share options (or share units) granted during the period.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Options Granted, Number</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c50_From1Apr2012To30Apr2012" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.73</NumericAmount><RoundedNumericAmount>0.73</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.67</NumericAmount><RoundedNumericAmount>0.67</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usdPershares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.44</NumericAmount><RoundedNumericAmount>0.44</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c56_From1Jun2011To31May2012_PriceRangePerShareBMember" UnitID="usdPershares"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.44</NumericAmount><RoundedNumericAmount>0.44</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c60_From1Jun2012To31May2013_PriceRangePerShareFMember" UnitID="usdPershares"><Id>9</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.67</NumericAmount><RoundedNumericAmount>0.67</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Options Granted, Weighted Average Exercise Price (in Dollars per share)</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-122375</NumericAmount><RoundedNumericAmount>-122375</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-84000</NumericAmount><RoundedNumericAmount>-84000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c57_From1Jun2011To31May2012_PriceRangePerShareCMember" UnitID="shares"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-84000</NumericAmount><RoundedNumericAmount>-84000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c61_From1Jun2012To31May2013_PriceRangePerShareGMember" UnitID="shares"><Id>10</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-122375</NumericAmount><RoundedNumericAmount>-122375</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of share options (or share units) exercised during the current period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28,29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Options Exercised, Number</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c57_From1Jun2011To31May2012_PriceRangePerShareCMember" UnitID="usdPershares"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.59</NumericAmount><RoundedNumericAmount>0.59</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c61_From1Jun2012To31May2013_PriceRangePerShareGMember" UnitID="usdPershares"><Id>10</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.42</NumericAmount><RoundedNumericAmount>0.42</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average price at which option holders acquired shares when converting their stock options into shares.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Options Exercised, Weighted Average Exercise Price (in Dollars per share)</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c58_From1Jun2011To31May2012_PriceRangePerShareDMember" UnitID="shares"><Id>7</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-324250</NumericAmount><RoundedNumericAmount>-324250</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c62_From1Jun2012To31May2013_PriceRangePerShareHMember" UnitID="shares"><Id>11</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-65625</NumericAmount><RoundedNumericAmount>-65625</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>For presentations that combine terminations, the number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan or that expired.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(3)-(4)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Options Canceled or Expired, Number</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c58_From1Jun2011To31May2012_PriceRangePerShareDMember" UnitID="usdPershares"><Id>7</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.71</NumericAmount><RoundedNumericAmount>0.71</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c62_From1Jun2012To31May2013_PriceRangePerShareHMember" UnitID="usdPershares"><Id>11</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.52</NumericAmount><RoundedNumericAmount>0.52</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average price of options that were either forfeited or expired.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(3)-(4)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Options Canceled or Expired, Weighted Average Exercise Price (in Dollars per share)</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding (USD $)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ActivityastostockoptionsoutstandingTable</RoleURI><NumberOfCols>12</NumberOfCols><NumberOfRows>9</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R44.xml
<DESCRIPTION>IDEA: DEBT (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>043 - Disclosure - DEBT (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c109_From1Jun2012To30May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-30T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 30, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c1_AsOf31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2012" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c107_AsOf13Feb2009</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2009-02-13T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Feb. 13, 2009" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_DEBTDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>DEBT (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c107_AsOf13Feb2009" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>400000</NumericAmount><RoundedNumericAmount>400000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19(b),22(b))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19, 22

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Line of Credit Facility, Maximum Borrowing Capacity</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LineOfCreditFacilityExpirationDate1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c109_From1Jun2012To30May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2014-02-24</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:dateItemType</ElementDataType><SimpleDataType>date</SimpleDataType><ElementDefenition>Date the credit facility terminates, in CCYY-MM-DD format.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19(b),22(b))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19, 22

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Line of Credit Facility, Expiration Date</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LineOfCreditFacilityAmountOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>43000</NumericAmount><RoundedNumericAmount>43000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount borrowed under the credit facility as of the balance sheet date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19, 22

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Line of Credit Facility, Amount Outstanding</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c108_From1Jun2012To30May2013_LineOfCreditMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-30T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Line of Credit [Member]</ValueName><ValueType>us-gaap_ShortTermDebtTypeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_LineOfCreditMember</Id><dimensionId>us-gaap_ShortTermDebtTypeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_ShortTermDebtTypeAxis:us-gaap_LineOfCreditMember" Id="0" Label="Line of Credit [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/30/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Line of Credit [Member]</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_DEBTDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>DEBT (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DebtInstrumentBasisSpreadOnVariableRate1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c108_From1Jun2012To30May2013_LineOfCreditMember" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.0100</NumericAmount><RoundedNumericAmount>0.0100</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Percentage points added to the reference rate to compute the variable rate on the debt instrument.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt Instrument, Basis Spread on Variable Rate</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>DEBT (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/DEBTDetails</RoleURI><NumberOfCols>4</NumberOfCols><NumberOfRows>7</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R32.xml
<DESCRIPTION>IDEA: ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Accrued Expenses &amp; Accrued Liabilities
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>031 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Accrued Expenses &amp; Accrued Liabilities</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c1_AsOf31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_AccruedExpensesAccruedLiabilitiesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accrued Expenses &amp; Accrued Liabilities [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_AccountsPayableCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>282138</NumericAmount><RoundedNumericAmount>282138</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>187618</NumericAmount><RoundedNumericAmount>187618</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19

 -Subparagraph a

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19(a))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts payable</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_AccruedLiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>40036</NumericAmount><RoundedNumericAmount>40036</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.20)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accrued expenses</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredRentCreditCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>69779</NumericAmount><RoundedNumericAmount>69779</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>74855</NumericAmount><RoundedNumericAmount>74855</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.20)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 25

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=7501430&amp;loc=d3e39927-112707



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred rent</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_AccruedIncomeTaxesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>59938</NumericAmount><RoundedNumericAmount>59938</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.20)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 15

 -Article 9



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 15

 -Subparagraph b(1)

 -Article 7



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Income taxes payable</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>351917</NumericAmount><RoundedNumericAmount>351917</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>362447</NumericAmount><RoundedNumericAmount>362447</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19,20)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20

 -Article 5



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Accounts payable and accrued expenses, Total</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Accrued Expenses &amp; Accrued Liabilities (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/AccruedExpensesAccruedLiabilitiesTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>6</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R25.xml
<DESCRIPTION>IDEA: SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>024 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PropertyPlantAndEquipmentNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>654620</NumericAmount><RoundedNumericAmount>654620</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>584824</NumericAmount><RoundedNumericAmount>584824</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.13)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 13

 -Subparagraph a

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 8

 -Article 7



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Property, Plant and Equipment, Net (in Dollars)</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DepreciationDepletionAndAmortization</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>187325</NumericAmount><RoundedNumericAmount>187325</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>147297</NumericAmount><RoundedNumericAmount>147297</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Depreciation, Depletion and Amortization (in Dollars)</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AmortizationOfIntangibleAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>29383</NumericAmount><RoundedNumericAmount>29383</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>32827</NumericAmount><RoundedNumericAmount>32827</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Amortization of Intangible Assets (in Dollars)</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EquityMethodInvestmentOwnershipPercentage</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.06</NumericAmount><RoundedNumericAmount>0.06</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 323

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Equity Method Investment, Ownership Percentage</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_RevenueRecognitionSalesReturnsReserveForSalesReturns</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of estimated sales returns.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 605

 -SubTopic 15

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6406750&amp;loc=d3e47468-111626



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Revenue Recognition, Sales Returns, Reserve for Sales Returns (in Dollars)</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ResearchAndDevelopmentExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>459086</NumericAmount><RoundedNumericAmount>459086</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>347128</NumericAmount><RoundedNumericAmount>347128</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 985

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 730

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Research and Development Expense (in Dollars)</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AdvertisingExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6000</NumericAmount><RoundedNumericAmount>6000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8000</NumericAmount><RoundedNumericAmount>8000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 720

 -SubTopic 35

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6420018&amp;loc=d3e36677-107848



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Advertising Expense (in Dollars)</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>195000</NumericAmount><RoundedNumericAmount>195000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Antidilution

 -URI http://asc.fasb.org/extlink&amp;oid=6505113



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Diluted Earnings Per Share

 -URI http://asc.fasb.org/extlink&amp;oid=6510752



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Contingent Stock Agreement

 -URI http://asc.fasb.org/extlink&amp;oid=6508534



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c27_From1Jun2012To31May2013_OneCustomerMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>One Customer [Member]</ValueName><ValueType>us-gaap_MajorCustomersAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_OneCustomerMember</Id><dimensionId>us-gaap_MajorCustomersAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_MajorCustomersAxis:bmra_OneCustomerMember" Id="0" Label="One Customer [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>One Customer [Member]</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ConcentrationRiskPercentage1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c27_From1Jun2012To31May2013_OneCustomerMember" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.297</NumericAmount><RoundedNumericAmount>0.297</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c28_From1Jun2011To31May2012_OneCustomerMember" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.372</NumericAmount><RoundedNumericAmount>0.372</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 21

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13537-108611



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6404-108592



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13531-108611



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6351-108592



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Concentration Risk, Percentage</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c29_From1Jun2012To31May2013_NewCustomerMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>New Customer [Member]</ValueName><ValueType>us-gaap_MajorCustomersAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_NewCustomerMember</Id><dimensionId>us-gaap_MajorCustomersAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_MajorCustomersAxis:bmra_NewCustomerMember" Id="0" Label="New Customer [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>New Customer [Member]</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ConcentrationRiskPercentage1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c29_From1Jun2012To31May2013_NewCustomerMember" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.108</NumericAmount><RoundedNumericAmount>0.108</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 21

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13537-108611



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6404-108592



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13531-108611



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6351-108592



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Concentration Risk, Percentage</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c36_AsOf31May2013_DomesticCustomerMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Domestic Customer [Member]</ValueName><ValueType>us-gaap_MajorCustomersAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_DomesticCustomerMember</Id><dimensionId>us-gaap_MajorCustomersAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_MajorCustomersAxis:bmra_DomesticCustomerMember" Id="0" Label="Domestic Customer [Member]" /><Label Key="Calendar" Id="1" Label="5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Domestic Customer [Member]</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_AccountsReceivableInitialCreditLimit</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c36_AsOf31May2013_DomesticCustomerMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>500</NumericAmount><RoundedNumericAmount>500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The initial credit limit extended to customers for credit sales.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts Receivable, Initial Credit Limit (in Dollars)</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c32_From1Jun2012To31May2013_SupplierConcentrationRiskMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Supplier Concentration Risk [Member]</ValueName><ValueType>us-gaap_ConcentrationRiskByTypeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_SupplierConcentrationRiskMember</Id><dimensionId>us-gaap_ConcentrationRiskByTypeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_ConcentrationRiskByTypeAxis:us-gaap_SupplierConcentrationRiskMember" Id="0" Label="Supplier Concentration Risk [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Supplier Concentration Risk [Member]</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ConcentrationRiskPercentage1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c32_From1Jun2012To31May2013_SupplierConcentrationRiskMember" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.266</NumericAmount><RoundedNumericAmount>0.266</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c33_From1Jun2011To31May2012_SupplierConcentrationRiskMember" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.308</NumericAmount><RoundedNumericAmount>0.308</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 21

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13537-108611



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6404-108592



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13531-108611



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6351-108592



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Concentration Risk, Percentage</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c34_AsOf31May2013_MexicoMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Mexico [Member]</ValueName><ValueType>us-gaap_StatementGeographicalAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_MexicoMember</Id><dimensionId>us-gaap_StatementGeographicalAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementGeographicalAxis:bmra_MexicoMember" Id="0" Label="Mexico [Member]" /><Label Key="Calendar" Id="1" Label="5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Mexico [Member]</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_InventoryGross</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c34_AsOf31May2013_MexicoMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>355000</NumericAmount><RoundedNumericAmount>355000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c35_AsOf31May2012_MexicoMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>538000</NumericAmount><RoundedNumericAmount>538000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Gross 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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Inventory, Gross (in Dollars)</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PropertyPlantAndEquipmentNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c34_AsOf31May2013_MexicoMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8000</NumericAmount><RoundedNumericAmount>8000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c35_AsOf31May2012_MexicoMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4000</NumericAmount><RoundedNumericAmount>4000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.13)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 13

 -Subparagraph a

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 8

 -Article 7



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Property, Plant and Equipment, Net (in Dollars)</Label></Row><Row FlagID="0"><Id>26</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c30_From1Jun2012To31May2013_AccountsReceivableMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Accounts Receivable [Member]</ValueName><ValueType>us-gaap_ConcentrationRiskByBenchmarkAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_AccountsReceivableMember</Id><dimensionId>us-gaap_ConcentrationRiskByBenchmarkAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_ConcentrationRiskByBenchmarkAxis:us-gaap_AccountsReceivableMember" Id="0" Label="Accounts Receivable [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounts Receivable [Member]</Label></Row><Row FlagID="0"><Id>27</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>28</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ConcentrationRiskPercentage1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c30_From1Jun2012To31May2013_AccountsReceivableMember" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.148</NumericAmount><RoundedNumericAmount>0.148</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c31_From1Jun2011To31May2012_AccountsReceivableMember" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.456</NumericAmount><RoundedNumericAmount>0.456</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 21

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13537-108611



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6404-108592



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13531-108611



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6351-108592



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Concentration Risk, Percentage</Label></Row><Row FlagID="0"><Id>29</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c39_From1Jun2012To31May2013_MarketingAndDistributionRightsMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Marketing and Distribution Rights [Member]</ValueName><ValueType>us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_MarketingAndDistributionRightsMember</Id><dimensionId>us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis:bmra_MarketingAndDistributionRightsMember" Id="0" Label="Marketing and Distribution Rights [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Marketing and Distribution Rights [Member]</Label></Row><Row FlagID="0"><Id>30</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>31</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetUsefulLife</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c39_From1Jun2012To31May2013_MarketingAndDistributionRightsMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>18 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Finite-Lived Intangible Asset, Useful Life</Label></Row><Row FlagID="0"><Id>32</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c40_From1Jun2012To31May2013_PatentsMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Patents [Member]</ValueName><ValueType>us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_PatentsMember</Id><dimensionId>us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis:us-gaap_PatentsMember" Id="0" Label="Patents [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Patents [Member]</Label></Row><Row FlagID="0"><Id>33</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>34</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetUsefulLife</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c40_From1Jun2012To31May2013_PatentsMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>17 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Finite-Lived Intangible Asset, Useful Life</Label></Row><Row FlagID="0"><Id>35</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c37_From1Jun2012To31May2013_MinimumMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Minimum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MinimumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_RangeAxis:us-gaap_MinimumMember" Id="0" Label="Minimum [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Minimum [Member]</Label></Row><Row FlagID="0"><Id>36</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>37</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PropertyPlantAndEquipmentUsefulLife</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c37_From1Jun2012To31May2013_MinimumMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>5 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Property, Plant and Equipment, Useful Life</Label></Row><Row FlagID="0"><Id>38</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c38_From1Jun2012To31May2013_MaximumMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Maximum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MaximumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_RangeAxis:us-gaap_MaximumMember" Id="0" Label="Maximum [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Maximum [Member]</Label></Row><Row FlagID="0"><Id>39</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>40</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PropertyPlantAndEquipmentUsefulLife</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c38_From1Jun2012To31May2013_MaximumMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>10 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Property, Plant and Equipment, Useful Life</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>40</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R38.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EGNAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INCOME TAXES (Details) - Income Taxes (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_CurrentAbstract', window );"><strong>Current:</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_CurrentFederalTaxExpenseBenefit', window );">U.S. Federal</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<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_CurrentStateAndLocalTaxExpenseBenefit', window );">State and local</a></td>
        <td class="num">(21,493)<span></span></td>
        <td class="nump">63,414<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_CurrentIncomeTaxExpenseBenefit', window );">Total current</a></td>
        <td class="num">(21,493)<span></span></td>
        <td class="nump">63,414<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_DeferredAbstract', window );"><strong>Deferred:</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_DeferredFederalIncomeTaxExpenseBenefit', window );">U.S. Federal</a></td>
        <td class="num">(521)<span></span></td>
        <td class="text">&nbsp;&nbsp;<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_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">State and local</a></td>
        <td class="nump">9,521<span></span></td>
        <td class="nump">1,600<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_DeferredIncomeTaxExpenseBenefit', window );">Total deferred</a></td>
        <td class="nump">9,000<span></span></td>
        <td class="nump">1,600<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_IncomeTaxExpenseBenefit', window );">Income tax (benefit) expense</a></td>
        <td class="num">$ (12,493)<span></span></td>
        <td class="nump">$ 65,014<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_CurrentAbstract">
        <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_CurrentAbstract</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_DeferredAbstract">
        <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_DeferredAbstract</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_CurrentFederalTaxExpenseBenefit">
        <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 current federal tax expense (benefit) pertaining to income (loss) from 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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<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 Current Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509736<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 50<br><br> -Paragraph 9<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph h<br><br> -Article 4<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 6<br><br> -Section I<br><br> -Paragraph Question 1-7<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_CurrentFederalTaxExpenseBenefit</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_CurrentIncomeTaxExpenseBenefit">
        <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 current income tax expense (benefit) pertaining to taxable income (loss) from 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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<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 Current Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509736<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 50<br><br> -Paragraph 9<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph h<br><br> -Article 4<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 6<br><br> -Section I<br><br> -Subsection 7<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_CurrentIncomeTaxExpenseBenefit</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_CurrentStateAndLocalTaxExpenseBenefit">
        <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 current state and local tax expense (benefit) pertaining to income (loss) from 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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<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 Current Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509736<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 50<br><br> -Paragraph 9<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph h<br><br> -Article 4<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 6<br><br> -Section I<br><br> -Subsection 7<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_CurrentStateAndLocalTaxExpenseBenefit</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_DeferredFederalIncomeTaxExpenseBenefit">
        <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 deferred federal income tax expense (benefit) pertaining to income (loss) from 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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph h<br><br> -Article 4<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 6<br><br> -Section I<br><br> -Subsection 7<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 Deferred Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510177<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<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_DeferredFederalIncomeTaxExpenseBenefit</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_DeferredIncomeTaxExpenseBenefit">
        <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 deferred income tax expense (benefit) pertaining to income (loss) from 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 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=31042434&amp;loc=d3e3602-108585<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 740<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<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=26873400&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 SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 6<br><br> -Section I<br><br> -Subsection 7<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 Deferred Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510177<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<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_DeferredIncomeTaxExpenseBenefit</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_DeferredStateAndLocalIncomeTaxExpenseBenefit">
        <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 deferred state and local tax expense (benefit) pertaining to income (loss) from 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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph h<br><br> -Article 4<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 6<br><br> -Section I<br><br> -Subsection 7<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 Deferred Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510177<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<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_DeferredStateAndLocalIncomeTaxExpenseBenefit</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_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>Amount of current income tax expense (benefit) and deferred income tax expense (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 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=26873400&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> -Article 4<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 Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<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 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></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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R27.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EHFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model [Line Items]</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
        <td class="nump">0.00%<span></span></td>
        <td class="nump">0.00%<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_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange', window );">Expected volatility</a></td>
        <td class="text">70.59-70.70%<span></span></td>
        <td class="text">77.76-84.97%<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange', window );">Risk free interest rate</a></td>
        <td class="text">0.51-0.53%<span></span></td>
        <td class="text">0.63-0.76%<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_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange', window );">Expected life</a></td>
        <td class="text">3.50 years<span></span></td>
        <td class="text">3.25-3.75 years<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange">
        <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>Expected term of share-based compensation awards, in range.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange">
        <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 estimated measure of the percentage in range by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange">
        <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 risk-free interest rate assumption expressed in range that is used in valuing an option on its own 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange</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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems">
        <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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
        <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 estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (f)(2)(iii)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</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:percentItemType</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R26.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6EAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Inventories (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_InventoriesAbstract', window );"><strong>Inventories [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRawMaterialsNetOfReserves', window );">Raw materials</a></td>
        <td class="nump">$ 787,000<span></span></td>
        <td class="nump">$ 896,000<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_InventoryWorkInProcessNetOfReserves', window );">Work in progress</a></td>
        <td class="nump">555,000<span></span></td>
        <td class="nump">554,000<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_InventoryFinishedGoodsNetOfReserves', window );">Finished products</a></td>
        <td class="nump">229,000<span></span></td>
        <td class="nump">371,000<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_InventoryNet', window );">Total</a></td>
        <td class="nump">$ 1,571,221<span></span></td>
        <td class="nump">$ 1,821,072<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_InventoriesAbstract">
        <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_InventoriesAbstract</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_InventoryFinishedGoodsNetOfReserves">
        <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, 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 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>Reference 2: 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 3: 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=27011343&amp;loc=d3e100047-122729<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 6<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_InventoryFinishedGoodsNetOfReserves</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>Amount after valuation and LIFO reserves of inventory expected to be sold, 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> -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=28358313&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;">
                <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_InventoryRawMaterialsNetOfReserves">
        <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, 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 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=27011343&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)(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_InventoryRawMaterialsNetOfReserves</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_InventoryWorkInProcessNetOfReserves">
        <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, 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 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=27011343&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)(3))<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_InventoryWorkInProcessNetOfReserves</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>29
<FILENAME>0001513162-13-000655-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001513162-13-000655-xbrl.zip
M4$L#!!0````(`-F!'4-TY))%<<H``+Z("0`1`!P`8FUR82TR,#$S,#4S,2YX
M;6Q55`D``[JK'U*ZJQ]2=7@+``$$)0X```0Y`0``[%U9<^,XDG[?B/T/6C_M
M/JC,^W!4.4*^>CQ393ELU_;LOE30)"2CFR+5/%36_/H!2!V\0((D9(DL]D-U
ME40AOSR02"03B<__-1Z/?@,.\(P`6*/7]0A>_W>P^)_1>'3M+I;/)AS=.P'Z
MU@S@"J#/G!7PT+_1]V]!L+PX/__Y\^<G$SWJF]`#OAMZ)O#Q!Z/Q^'*$__O/
M__B,B5Q[`).X&+V\A:-).!\)^HA7+R3I0N)'WU^N1P+'B_&/T"_>7SU[]+ZP
M'?_+68(0_OB3Z\W/!8X3SZ'C!X9C@K/XR0O\+:SYO+7_0?)AY3S^<ONH!3+/
M^<#\-'=7Y^B+<XQ\S/%CD=\^'OKCN6$L=S^9&?YK-/3FBX*?V-#YLP0[_OK5
M\$&"0K!>`K^01/1-`8UWNX3"/[\B$MLG7Q>>D7KV%;H+X$'3P+J-AN;D_<#0
M=R6!5\MD'S^Q_<'&8G8_*+*@/>JL:'Z*T<"\KNOGT;>[1_VBYQ``_OR?W[X^
MFV]@88QW9G")+&TT^HP'N/"C[Y[`;!0->(%%^.7,AXNEC64>??;F@=F7,RR:
M\58`G]Y]Z^Q\,Y#IHJGR'HR@]>7,Y'Y,_.E,Y+\9:_SPV64\%_"?GX$3P&!]
MN?L`?00M_.$,HJD500$I1K;6=GW_C[-+#O^GBH+.?3[?_RPY_OF>P/:C)5*>
M:Z5)1G((+F,[D9&=?#[??K8;:?^[F,?S#9/;D=),\RFFA=-F6F#$M/#CSG,7
M_-]#!P_ZXIZRSA&C7G"#'/%&``IR$)_/]Y^.1LFG@6-MG]U9R/:SAL(2D\+B
M]\(Z15M)"8NO(2R!D;"DU'3B?Z`E>>$ZSX%K_OD-+%Z!=W;Y42+#X@#S!=A/
MD^BS>)6\`.]+&YHPB%&-+(@>]*'K?#G;+'@7SP&2`_[Y[5\APHF#"]=!__0G
M[]`_N]P^EN/P\WDAB3T(I)`MKL:>@&?D">2,OB:6!0,D!L-^-*!U[UP;2Q@8
M]EYW/=->*;]$38Y.4I=*5I>F&2Y"&\>PT^`->%@&'GC#DEJ!>P?%*V"GUWXI
ME9;Q$@6?IHK5C(J?0&!`!UBWAN=`9^[WU,<6L]DI1ZNE-7>"L<,!F-9)H=,0
M%[`TUZ-'?3Q'5#1%0-$OO1\MHCB^%?!D*Z@1BO3,'$XC%CF^<0A$XR`',?TR
MA8^.8HZO<S&=7"M>]?NEY..D`U@E!GDIH[%A^3Y"0H"9-N6L-H=E^&12`LR4
MK&24/"RGW7&W*NE%S+!4'BX4.L9+)%XC:GI88H^R0SZ*%>AD*QB6YA/:(1_#
M.`2.:!S#DM[394%(EY\,R_[!0C96]4*"D-'8L'P?88?,3)MB5IO#,GPR.V1F
M2I8R2AZ6T^ZXVSB%)>B3<+XO4/P@-35B6QL+>GNV-TD=[L%=[4L-3Y9M8<SS
M8Y%KSS8Y'S)UP'7H![BDNW/3]9OQA^MMT6_F**[)OL@Q1?:M/8AU->(;P$&Y
M+)5[C%=]`CFS\0!^]D^Y.:;Z/'-%<F8"18UNB`*/)V`"N#)>;=#!C<^UZYCH
MQYZ!MS5/T/_S:GT%'/-M87A_YH+D0G9[G*(02ZMZ!N7WNH)#))X4^O$<+A&W
M>)^8D5_7]L<%!O"R7H*T[BNX[?5;"Y%X`FHP@J,8P5$\03:)\@V\0]/M7$2W
M2YW\!MRY9RS?H&G8B<`NR599INL4DR5BMMYGT!$S';$J^1"5S#RZ07L(/X!F
M__9(Q9P=<*-TB"E%SDA]@PY<A(ON'8U\,IQY9F5+\=+KK2RY#N>;\=X??29Y
MZ;4^R7FG;V@#!P+HS">(!/0##[Z&<<`V?PLZ=U+R#LW0`'R%*V#=.\BCS2':
M?TY\'P3^U3IVP;;A)]TO#?\]SEM(Y*35(QK629I`+XU@^Z,4MWU6.#E1-2S5
M'=QQ2N038\-2W45];FMM)N$<]\'Z,<%_/MJ&L]-C-Y2((3\8"Y!8:S.L?,BF
M%)/$Y08,=CG2-KGS=P/--8X;5--V`\IQ<1^[]JJ18R^XF338"P[SIY62]BYO
M.X-H'&%RMK5UA,K>$2+_BF8;_K,GBDRS\E'9.8Z5(U1WLPV/NIEM@Y(8A1T<
M[6Q+JK3M;-MF?(S=/G#SUQ_3V0R:P/-OH`?,P/5\M%.^72QM=PV`WS$U/X&H
M=/<1R77]XAF.C_O?N@[:%R:_298G53/_<88AX-62/A[EF1B&3C2,K1RB0PK3
M)19DS#JER73$9B8_#<_*O^8D<D_Q@G,PV4.:K+S):4V6WL9DN<U?3[%`."LN
MJ8:XI*B<N*VX>)*XR#.\,P[_`).7V<3X>$UO<D53,]CZ\LU??_PR"_H1/2$.
MUF@5CIYEX0E%HL)3"=("]2<X.W43:)W]'0R.F<%)9(-+9G![9W#UTM.#P3$S
MN&QK[D</!;^1AAZ!]_QF>&#2L24M`GUE^,#")Q;1MU$!9?2I/PF#-]>#_P+6
M=\="_.W#%YRH0#9Q^PX\$_I@+X:$91!ET[D.S[)"?.N59_)J,`"B`5Q]A`$<
M_:6:K-8PE^O!7(CF<OUKF`OY#&9>)#>#N1#-Y>;7,!<]4U">%\3M8"1$([G]
MX!B$58VZ4E(ZEV/R;C``H@'<?;B7.$;AG<+7,)??!G,AFLMOOX:YD,^4YD7R
MM\%<B.;RMU_#7+(MNO*"N!^,A&@D]Q\<@[`Z>*5L2A*YU&6+'Z3@IJ%7^PY(
MBISM58:5.9VEM/[_P',?7>@$+V\>B/[UXNX^NX.KZ*/N%4<?;EJT%&+'FAHJ
M"KF1[&!-O;:FXZ_6:AW_A04S=4!"5,]@!1S\<>>.01_)WBI%V*WSU@KY?.Y@
M2?VUI./[+9W4E@&W?/+672OMC!OVOACO&X/9OD???E_(7L?B')7+9*<'G9W\
ME51JMN'][]"Q9H9M([:O@`-F6P8Z53=#TESD=$D<=FVV91O?7QLVG+F>`XVH
M7T]?9ENDLT+>.I=#47/W+PXJ._%7;VJVS5K_%-7I&243MR>WH><N.[C9(/=:
MVQTI2'#6YSV`2BZ]&Y3+4KG'*&51R8W<ON.F.E8DJP[V!*IJEICGKN<O#%5R
MC=N@Z5Z5IZDEURGZT.C:6^%J9[WGJN=S6./(3><'S79YSFKD8K%G%^T6)@LT
MG&GTRCOO'LDQV.MW@1JY@=N@ZGYUA]?$DC;)EF6#6\-/)'9[H^8L<SUNKZE)
M)>TU!Q7WX;87C9S=BJX$O7,]`.=.KQQVW%@FQUW?XVMRJFO0=+_B[9(K-=%(
M!FX0_A48/GA"_"2OK>Z&OA]Q]M(+UL_AZQ_`#%[<J3=9&=#&MW,A-:=93-H!
MD?<^9[BUDML/AJMB.JY;G1R?#;IEI]MC.'&]Y`+.J/O_8^B9;]C#S3T0B:Q#
M133QVWL7WZ=F!LD++$I9Z_%.2\_62`TZ9JWC`Y0&Z.1LUZ"_WFV5=?*=F->>
MZ_M?H8EDMQ?(BSLQ_PJA!UZ`^>:XMCM?3QQ\B0NP;12WAH:]C63[8!5,1-!G
MZY&RA7DL!-:]:VZ.;$!U@M$CWL1S@#)#/7M3*",#[-J]/!TWP`^Z.N@0!D@^
MHSJLGYU:/X^R0R(G-1^!MP18&!OQ=2;K032&8H[ZG<S2M6S3CT(AY".>7T['
MW8MAF&VX<\WI"#:2#4H&&_EEP@R>(Q<2EJP4OYZ)='<OS7/DBL)=[/0[#-Z^
M.W`%/!\F0L2.JKF4K1Z'?3Q7DF,=5-VG#!G/D2L*7WZZ3^[:L(-U02J]HWHF
M\M3G<@2>(]<4#DKNR<$[GLNVM!M4>[)[*IY3,INJ05DGO+F)FZWQXAUX%3A.
M_[`PI_YUV/J8$\:\R(#G7`D;M_4K7Z$#IK-K#UB=;"+S_.9ZP0OP%C?@-<A?
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M,B#1>JB*DM`2Y,0T<7\U_PF8`/WDU08/(+@./0_]MKD`-957%&X/K8S*95:Y
M32%5B`LMRS*OT&-*@[IW5NASUUNCAYK+A9=57A#X/8CDL%G5T)*LX%L3D*4(
M="1OP`P@`5BXEU%4ZL;"&'A)0@O/'D`)D4LF<"H$HJH-X3QZ8&E`Z_9]&;VI
M=JSH>$W\H_92TA5%U?:P*(AEM=<27[G8L!4EQ=8`'R-)R8(LBK*<F,D9HDW)
ME@M`DC1%$;E*LO'=G<@!+Z-B?ES;T&;N"+K.(:]5,&IB7:Q)LV*"\)K,Z1H5
MS;O00V30FGT'W_'_\!WUT1FC-]>V[A=+SUU%&TZ_I1P$65$%<0.I'M'+`P&N
MF"Z2)/%<.\#94U^XYW&`?LK,N!1DT8*>G--EA!CBJC!`9/0RIS7&A5;V<!%&
M=^K>@*6'AHY:2J._VP#_!8TP6:#=)_Q7]#EQ]!:2Y42<!4@%&TP@%81O!V>U
M7%F:)"F:=`A.Z6RM53RFR)(B<!2&%L=*;""5RU/6)$V0&D(JBF4>7,=L'<_+
ME2'3G@Q%$$>'J5Q0"M\<T[T3&,X<HIA_]^SMNVF'%MHF_>:ZUD]HVVW\JBPD
MH=%0*]IQM,-8X6-U2=;$]AA7P`^BI:N5N,2DQ2<&;4RQ@ODZ%!-Q+8NII/*B
MEEC:"D?/S>O:&,KY5S59X>MBB!]HX6M%7=(T-1L_%V1WJBE5N%!9Y71!H*&T
MR0$\&FN<`,!KDVEZ(;"^0N,5VC"`H/U^191YG5?SB0<*HL3<2$O`Y?(3%12]
M,@)\NUC:[AJ`)Q"%!"SE*G"JKB82.I6DV(*K2KN@J(AO`PZ_`?&WKT":".O=
MOW"@_>4L0*HZ.\]&CG6'K]@<BZG%N&CPRRQ]=I8@R[JFBTGR%-)EIVL9.9ND
M3Z<@?^TN%C!><7#*%M%"ZRQP3/23=CIF0R?';Q6=1V\3?D57]-1/OV?';S-X
M)?B<A%RG(>Q,Y,ZG_%%VY&+MT-*N6O(4Y''JT)Y8:&JB#9AA/QK0NG>NC24,
MC#91K\:)DIA\:T(@4;0.UP=3F>0558U3&X'9[V"CR`A?2^6!-_P">P7B7O]?
M71]'R-,9VFTTE]A8YSBE<.=,0_>PR,O%.U8XD6.)_`D$!EHSK%O#<Y"'\E-9
MA!E^V]]"S+R@JH*8?`=232[GL=LAK!`G+XJ<+B93<0T01K,=9Q2!Y^,L0;!N
MX\M$2=<36Z3\X'F74@]`14"AJYHBU@206'C1:L=2'KG-2Q6I?+C5'%K-W4Y=
M:!/;=G\:CHD[B-VXX6LP"^W\R]'V+[AX64TYC3ID#X:YZE6(B/9NC#"GPY@'
M]]'P\JO^OAJE?N3'D!Q-`%A&+GM]XYXH'7=[+=P_W"$;CVJ7TF\?2Z@5I&I;
M@"LQD8.!N_?]L+74*B#%-*IB^1IXJ@3%$,\T#'!A)<Y.'E9("4*LD;445RFR
M1/R/YOW4BYK+6='\1U,^&J"9V]EC%!#"3\FW=!0T#P>T1)C,@3)V;D+.@930
M*LPD-,-597^,<3%Q::J@2BHOE4`B>9%F>*IDI.BR((HZ"SSL7%JUD&A]!VN7
M5BVN4F3/A@U0G+4"3@@J7K(*I/-TV<!>4@4]6:J8H9'?9=%C(#9-RV+@-!QH
MTF.X=GVTD]X\P$(*$B?)G)[22X)"D8E0`J`5@:AJHIZLZ:H`$!5^/'KNK'S;
M3<N_(`EHNYG00&+\@EB7DCHM\X*@JWPR<UA._1G8-GXK"QS@&39^&V,MH`/]
M`+=X7H%-11X+L?"2+*E*8M=+1[I@XK:&3"M+7D*6+.GM(3\!'QB>B2NJ;Y`5
MVFY4=,%0N)*L<\F4;2G!PI190X#4<Q(M(H+6'."NZ?CFD=(W#M0FJ?.B)B?>
M]>2H9+?=M6!0FYFJ"[RJ-H&QSX>RD(?,2UPRMBT@4Z8:.C"T4L$S+[F*T('!
M/;W0RL]R;HE<JN`]-7YAI0TM`&K[D#6Y'`&IK"46U?87>*Y%YW4<B\GLX=2D
ML5!0S15.M<))*SY-3-8?4,$LKMMY<!TW;81,)ETB7B20(=01U<-#;6T<K^2*
MBHHQI2#E'V$9/*"8,K&\$6E=,L!$+RA-2BJO!%36[K<.#!.*WZ.'Z$<;#^<Z
M_A68N1[8704._&_0B>X"3UAK>I0X&_\-H"VT15G61FV@@B0IJ0*W#X.?<Q@G
M(3CJK1@O2LGH\=B"0R-N+/(*!;",=CMC7I!T,<MDCE3.732`1"UWF>-S]EJ$
M*.TK0,`XFA(574ZL/"D">?=)2YXZ?I(T291IR6]?#6]SEE>&#TVJ9"F5.')I
MTT)ZEZPP4<F(":8;:(<!L%A+2B6CVE`L"%+:8&,C,3*VWP&<OZ&O)BODZ^;@
M(<3M%J:S7)XNH^/F<HR3EQQ:N_@$X%HP<I.$)1-4`H_SG)J&-HCZ@9G8J*YN
MDK:&+B29YWFQD@T2D*R_9LL'O3I4?%9>KE8'+1^D(J?-37OQ^W]S_>(9CF^8
MFU-/T;_L*&CXS8`.=ND3#_IH^)O00W\^1CTP:&JSJ-=Y(56/^`&H";N>XXF*
M=N4=\[*:W=1]M*@*Z+&T!ED4=2V1XBXAER^1;0*,/NI1-$5N`JS&B[ST%23\
MC\2+ITWSI+P/5[34NZK<^[PVU6^U\$1"TB4E,9F+RKI:P)$S<`C5LH70>%61
M1#[9U8)0J]<&H)(%6%UR6@AVC#;&7"72%D#5#-!L(6<Q*IS45E7EH`67Z2;S
M?.X$A\B)BM@`0#PCDCXNGBG1E]-EM$N^?0>>"?W*:4J^U;%ZPFKI-B/UL5'S
M%Y6*5+"7EW]#WO#N6!6J&2.#*O(,K)CBR1W'Z_@0"6>F6[%X6-W1KF62JNJM
M^:`*H*)L$F4X,K'^".,L$U7I/T]6:5.O2Q=>M>/I\MB"8QQLMI5&[HS-]A'_
MQ27,S6T.!5@8#P(3#9ZTU">`E@(?!N`9>"MH@MB@GX#ISIUHQ`]P%K*HI!IY
M?0QCIRA0ZA#[6!)KEB_ER8WOJ<*IJCQJTTU$=#EMZAZYZEU$MN(MO8MH<WZF
M%IB",X+5)T-J`LI>\UAO$Y$]L,=XA\-G[P!LO):ES[X=8*_#9[M2T^XALH?(
MZ+&QC.%Y\G5EU?.%%P11E=M%\0>,=ANRAM2CMPX,#\A6KLOTCJUZ0;PJ9'>P
MIQ3$T]=4R7QK/HX=Q.?:2>]5VM3QT:63.Q[$,TZN,P[B2]WA`_@9?>4?TD$+
MF3,A=(CJN*\"-IAZ8EZA82`-I5YJB(X#-DY7$*G27CEVV#)#76@O4UE/%NVI
M[;M8Z8Y+O?CXA3>RU/9S+(DUK#OBB'9"MY&MJ$=JNI$5T@>U:/Q^[E`9LXUL
M/3`%C798;V0%(0.HUD8VUP:'\496$+/HFL9SZ?8S!]C("E(&*N5&-M>OA0I;
MLMULILLL$]?#*ZGB^1)RN0ZHC8!1%S5KZ#.I";!'SUU!?"U/03L+-JN]F.XN
M3:3&"!CU^0).3S9S*4>6/P$179_P]?YNBH]$>:O-@G&-'.*<S?$532^Z(X)`
ML>2RB@88J5]BJ*G^AE0@,Z<H-T4R4P>?=YW.4IV.J3I3E\BSLE])>^IU3F<D
MS]'142[>^L41"WZ2X4F-3%!53(BT&-1"U/!]126BJ,L^6NH\W%3_WMGV@GY"
M<MQV0RI?J&@W_3*G;B]CJ"!WR0@:M96)HD:++%O5'SU]`[*_2AQJ8"(\G4MW
MQ::@6WA4KB7>$HE6M;G,T\YW?V(B*E%01%XM$U:>,)6LZN&EGZ^2)&@-X%:@
MW:XJ%>U*Z7-VDIQJ]E!*L7*>4**C;@.@JLEXO`);M?`V-_1L9T?A33ULCA-)
MG""4`:=!0F6];5FB#FX$15/$#V$I>GYW4)JA5E1>+>6@B'#!L<>6<*F;#7#*
M(>#2M"YG$QA(LD3C_\J`U%EOFC)$/0-T3BKWE-0<5;%$;HW.9MO.BW(9'V3R
M-/IH!IZZG%!3-6;@\;UVAO\6;78M8%VMO_LX9MK/*3.`*V9RYT5=XL1T[I*2
M?$&ZE0%P^@XRJL0+S7"GDQC&>IN9-M&NS@.-;E^BS[6HJ1I\>NH'@4TM;452
M=>T0L+,WVAPJD="*,'UGE72'T2J:^=ZSK@F`%9T_OW?\T,--;)]!$-@@[JN!
MCZ&S\`'EETZPA=$T`5,?!:5'8B?&3#2:F=OTY`\#G+[0F4>[6(X%\)3.?#_$
M*IO.$F^*#O%VNI)H02_?%C#K)2:RW<"6&Y\PG:5N7V'2JBQ]NPN1UB4#3-2V
M10^*K**/*B&KI,D49,/#*K5!)D5^93A_WH!79NGZ5H2H-YVRJ!-,:$LFVYVH
MV('=00?-=.:.7Y"UE!G14S\(;.I@19:X:J=?B#K?(&,V`V8PG=V^FV\HP@%/
M:)LS=8JONC]`65\=\OD=%ROP#0\6M0-?_%S\3B^[$66T8112290Z`+(GUAEA
MIWZ?K'')<H5ZR.D$/T&3R//6:+Y47A55?M!7UW0A:254Y/+WIT:]K7`YS,'Z
M->+!"WI0T5%NUZAQ2SJF;0%X<>L$,%@_@7G4.=8)'HP%H.7U\NI^^NWVZ?YZ
M,KI_N/[T^9PT8,+_X4=N7#/$R]'+>DE/B^?&_X@I)'^>9F9S0<D=]$W#_C]@
M>+>.=8.<`S61\9B3Q[AC==EHEUGIM6@L+L2G=P1]$LZS]K,M3U.B\C0Z<D7*
M?0S_W=Z_,+>-(PN@\%_A-R>[E=25-7I+SNRF2K'EC'<3V\=V9C;GUJTI6H(L
M;BA2PX<=SZ__NAL`"9*@1-MZ4#93Y\S*$@DT&OU"HQ\WMC4^L5USN14CLG,:
M9^Z=SJCJ-GN#1EL%1!DXM<-#V)\)[M&);=X6QOX4YF)\@L0`'S)+.H)?/-,^
M=2;LQ[_90^$9*,:[WVZA=90[VH<L"@4I@"&%,4?.+796"/W"TWYC?F(^[6@I
M%/)'?W/MT`E,[^'$LIE7?,8S5YTP-8IV)OKI",C[UO6*(_0*Z`/>,Z*U&!BE
M9SH/ZO2)H744^CNS[7\[[KUS!9K#=<"*PNA+[XFKS1GM0U8`Q:Q]`M\4QR[^
M-RF+4B/ESL5UY>-F._FFFTL9Z8-.N/+?'RL`\;^J#-2.EE%>Y]ZMZ8A0O",X
M6;FV-9%A>A<@H&``^O-\*HQCTZ;>)'0F.8;EV*X?>NP:(/QHHS.A*+A_MX-?
M)M;=WV^#7_[^/S\FOTC:PG_XVQ3&,?S@P6;__/N?H<N_.)B:<\M^>&]<6W,X
M&)RQ>^/2G9O.+P;]ZEM_L?=&LU%O+`+QU3V5U7IOW+CVY!<^$$[9K(M)HRG-
M^>(7Y\9?_*+[='[Y:7AV^G_#Z]/S,P3N9QP;QU'?$ZO@(])3<GWP^<;[67[<
MZ*KC)7ZTW#EL_=BL\9GD-&#MU0U0.<95>.-;$\ND8(&W8Q>D`1Y[F/U@\%&"
M&9,R@7_QS@"=E1QMX8&>\0`Z@SFWYBV;&)9CX(N3N!Y[S0!@PZDY#H!2<.IH
MZ=$P,,9W1D+(G1IS-@&P;0-@NW5</[#&QG<K\.O&T,>?@82,=K-F(!TIH\FA
MD-)JA@*[,3,G!@@3PY454D4;SWIB*\NV?]<SEIE"KD@@UT]@%O[";>6H]"46
MD\LR5*0N/'<2CN'1"?.M6Y"V`(]'F`-A:.,L`:.<,'7/HAUS`8.N)[9L///@
M[S&,[N,)PN>0B'T$D<"#U6$+U56EET6\Y/F`@5]\'1%$\&(')I!4&9CN7<^>
MW,.)GHCPWI6X`.R^,\:VY="(MGGC`AWP(!F$L_4N@^B%:\%&XL)PKK>+V8-O
M@>QS_+^;"]?_!7Z96F/QNGO'O`/`V@%=/C,O18\3+[SU83;FOZ/EJRL*P+`G
MVJ8EA>A$"UP8U+0?_LKN_HWMNI.:@4E)0,R>`4=I6(X/6+,!E"E(6F,!]$U'
M=\F%?"[+3P$%*[L#MG5!ER6VS,60!F7C8&CX1'M7PRD#5\.[\#HR-LYG(V'B
MZ/X"+%#`D3%S/2`53IR!=>-.+/GYECD9L#P!@0^R*4!/-3Q[/[/&,]A*$#$_
MX&0BES8+@?9!KD\>X)L,KD`%>:"D@(I]M'.0!L=D*W(ZU'#^4KY7LBK7K#`U
M:7S`BX@ZO%SD`0V8A`;S8(OL=2C:[:G9UN/4[-77+\/+;\;YB7%U^NGL]`2.
MIV?7QO#HZ/SKV?7IV:?,+E^<?SX].AU=);>S9"IY*88N+N'\?7KQ&=:082S`
MP]'YV16L\3AK>:1766:U-8[X!'6,9`N84/)%I'@>0//X8$I,X$&AY]-"7JI]
M4O3`^F,[G'#A8\IT#)`_L?5#!D\6N6\YR-%SD87C&_=P"L'_1;G\B7DH9GQI
M*SW0U%]`$@%_9D=5GN-B:V;>,<-Q`^.&W89.;(*@-0.S^#&O)^TJ"S7)6*C[
M:&$X=Q#G:OM\^!O&'(/9UAPP"QA.#Z2@']ZIJSQ8/OMG*;-H)$$T^^CJ^O3+
M\'JE+"@UHRPPA),3"!(Q$O5JWHFTG\)NP$]SC.*_MX*9)!\TU<!<A_?)7KCE
M[:=L(B^V",AT3](.SO\5S#SXB708<=:0\PLP$.+6GJ"Y]FDXO.#6&_WYSO`8
MQ8#X:>8%K,`A@2)U`C3/OH.M"9;0G`9'ZC;AP#_GEWPPO1D8)MT8("BI57KD
MMP#0S'G$]2:/;L&!;"7L#?^>1*H7'LPB#+&#4.6-$'!S"@_D?&,R>Z?;&VZ1
MXYLZ:#W>2L[/$C.^Q61OJ`EEH2='6="A'F0(6/XP(V`ZM`/T2X19JQB1ZUFT
MTQ,+L.EQ4S&8N;Z"??UAJ,S2X&1X>IF9]K?AYZ\CU)PGIV=#T*S#S\;IV=7U
MY=<OH[/KE;*AU,(A/L[Z"K%9CA]X(9<$]V`ZLYL'(I6I:7GB_),9Z8ZN:X2`
MT0]%E`2:19`,,>Q,I_&(23TV=CW4V7A6-&86GG?H!'%CPMF#'WNB0QX>H)05
MI'@Q"83CH\4/D*(N'IO^C%B#/K#X9JBFX2"I,KTHNZ.&YYDY!@X08,YWX'"'
MT#"FJ(R:[I@;C;/@,<5\+6-Q$:5R<Y!98VIE>D2;"SC6_B`>Q"%@TVCG:(OT
M3%EBE@1S]0CX[)*;JRE4HCE[.3H^O38N3Z_^O<]J6G+BW`0S#?Y?D.:-:=.1
M%;7%F'GX2X;,DX1N!2%7=?`D^P&O<BTFB,K"0$!@*N#H*9N@LLX,`LK4P6-A
M*:5W,20N>!"&+[A0'N\=L&#(!1%Z/C'I3>AC#)4?^2`B[1V"N)GC%4LP\]SP
M=N:&@<9T0<$QY66/I%^HGAR(J/!_FKW&+]<:[Z&<1ACV0C`(IUGKL-[_6W(T
MG*_=K[?^)L67;Y*;)O^DD_)H)AV:H.(7TC];-XYCF\`V04+^&9I@%WA2#N'@
M?.PT$ZI3);VD\+HX0'!AZZ*W!"PO,B&#F70AI;$.Y@E#6TX2/&PG&)D,KZS0
MYC)O/2;L5#)JZ#8[`Q6P$;J]C.AI8;@:#M"7G"FQZLP*\Q9H^8E!4OL&E#J@
M#:+-J:?A4ND`3"ZTJH%#G5L7P1#TRE!4\S.=V.D\\D0$2,.8F_H4VH44[V/;
MO;'EC<.Y\'N!;9<Z$J:I1!!&@C93J^O@ZC($U>G6>[3H6VSJJU>5"7(KMW`Y
M<;W,%$D221$%82QYM)9LW`/,9%VE.-HB],8S\I.BY6[>1V8U[-2)PM,KG1=X
M.7'O"@#H;)$`H2TI,CGIU$W[E9,PE'&+EIH*GT;GGRZ'%[^>'FGN`Q)F1)E]
M>XIO(G/6U5Q5B?U7;#XXE+UI=[NU1J-!#[SIM@?XAV:PV%4E3&C.OI8L<\'/
MS\FA!W+@I`1XT\'O:]I1%R*[A<MKF=I2`RD:Q"=G(V$ARUH_QD2I\\+!42J]
MU(Q[.+G8[MA4?0VJ;B*OFFW5^"=WM10J,7T?#:]^S4P[^M^OIW!"77D4+0M1
M8P2>WCN1/H*I9[4)FY/'A0%!64+QXQW00P9<;H?%&HBT/AP=;RV\HP4B!H5/
M_A<8U2;;#\Z@:.:QU#4T#!_,]NZX)/R95VEFOQP=C8!./GX>O0B'!?L1@%+$
M<&*?C>E$(TPG,/K(U(PL))0:R8WUV"W(%D\Z$F(44%RD(Z_S8P^YQZ2--='>
M5G*[RT!_J(TZ]@%=8&#S6.A;$*Z+!VGTQM8?";,@O5'D_`@`3S4^%,[.5QLO
M$IZ@6U$?UR!<).EQ'.KVQET1%JET=:DB0T6,@G.0E+^CHV$27?PFGP1LN``Q
M+BYD8[>K.NXQ()VNH:,-T/"ZNB(+:P\"MM]T0:F(Y>&U`X6*9_&9,EB68->E
M&U\8*#X$HJW-+RS2R(H7@#<HE@A>IC-T$B;"E.V[67093T/8E]A[+:Q^EG;R
MQ#8TIV9Y,@-E3"3,"8EJ1/K"I4N%J30&WHV),O2&BT</0T3QY!=#\U&Z&S``
MP7#@<`Q*>V(^P!?V)([4B<8+_9"<P&)&,C=7W0:51;R<CT'A$*O;F2V4)T\;
M#F8'4?!N1-,80.`:GAL&@"%8_L(VQWAJ]FXUD2CHQ:17+"`MNEP+'8DW>B6Q
MP=+ADQ996#OYCD[%N,.!&P#/<&-->5M%O1%35E9'\D`;3BTR&TBZ$7RQDMCW
MA)<<N$QMF!40"C#;%-A9.8B*4R@('XJO0.2!3>E2?,L-M9).$9(_LQ8+?`P/
MUMRKP?&V9R;:Z=EO8(F=7ZX.("@-'RQ3L]QEK)X'N!O,=N^%;G'!/GN+45WH
MZ8F],(J$()\VGDUO+">ZAHQB>6P7)/,$1J<KZ\C(#W0Q75/+\X,#"ZQ^_@F=
M<G-J,.Z_0WG/3;]ZEO(C14U77'@@()EU9[%[=7'(`,)E"B(6HX?%35_FY'3C
MNT"B8P;LH4X7BW!U`%@2F)B35,PDC_]20]G$S1X;SWA0V31TQMP6P6M7T^?,
MF1%5,Q-]:K`RU+L^!37=,,."#1P'W-.+D(RM!6DD*<-2F!'V-6)@S./1E=`X
M^`'94GR!GC7^B8<]9;;I6E%!J)U(,R$DTE;QP_%,\7'5A&<NLS+7P\.:RX7O
M0E:OE/$9$QZ'P,\'W-=F#&^XCS?E-HUO5*R)C?=88UZ03MZ'`D%YQ,\UVBF;
MA#V,G'.-"F=.7(_TE`@#D>HH_X77L7Z,0R(XVJ/;C%Z7][A`C>XXXHRI]0,O
M8R,,DRJ>,5#<5FSN9>_4I6_;A&W'I4EO3SR.6+7%M#[J_."-\D@JI3)8&I7)
M&R\8!7!Z3Y(G$!Z3]T]1)`&5CE.AOR&U=.`CFIW;]T9C\>,70WR)\<[FP@?0
MY2<%^!3$-+JG^4'\-$G,>F]-@ME[8]!/823SKI&)'D^.^W,PT>WM\FF;C6:]
MJYMWTQ-W=[/>=KO>?VGKY3]ZNL4\CA0%K=^X`>@1H(U%8%`PD7$#1O!W#<XV
MAK1G0L+E5F)$#'X]`'5[Z[PW/-0'JP99NXA;'LQ:?=KZIV4:42'<E`8L+UF/
MZ;I4-\IF"1NO*Y9=*)42EWLCK':XJZV-[NISU-8J;.8HV+4CZ=*\S]N.Z+)U
M.W)FSY3AFUR3_;5BI#_HTTUNKEOUM2*F(I4T1@:'O0V3RDN0S;^[WO<LM5"*
MR\)S;SWF:T7SUDCK>1;(GI%LEP>M%+D^JE"_;M1W2BPMUF]);TN^G%B.Y<^8
MYMZ,_Y-.]NIH]++\.*W6X=9%6;6]6]O>=K]9B<L-X/4:XQI>G,_MQ1Z)7CP.
MF[6NX/05'N$*L15Q;I\X!ZU<-;1Y1<1_P`MR^LW.CPA0AUJG7Y7'F/B9%6,4
M2QS5HP;K1*$:E%EL8AX7AOM@8ED4V"M'\1A8YDR\'C!EQ,"-<MPGE,/@,2"$
MORA6@"*FDLNF&D=1Q),:+TF0ZB:8F8$^!$H&9F$M#XQ_AH$GEK]P*9\Q)V-'
MW:^RQ<M=7)Y?C"ZOOZ6)<GAV3)D-%YACGUQ6:=-U9`^7S#R)K!=>:2P@VL&D
M7M</Z@8U5IM85'*-B,(4O;AU,4-S\[](X',*0!9YD!XFD%.[;@Q!JF,%3M/R
MM,%KE&',,(68\2`G_C:%*%&ML+B@#%6L<2B8"<;\?<:<]&#ZS![!9@%%S,L"
M7/>6SR2QPK?36FII/'*9)_U06!>%->=E`B&.E$2@-%P<@#E%:(O2%'$Q'QYH
M=TM9UC".[?J^*':6$0&XA#C5E$-O"=P@UB@XG"\RQF!J%(L:=I8PD20F7;69
M=@:5J9PK6KC(L.:5ZGA]OT@BACZ;AK9A6W?98BTB+$WN,R^-4C,\;.OCW/*M
MZB(1-AL\G;DF(DBSQ5JPH#3*E`,JN<#C0.O&9PS<QQ[J6081B]`Y8Z)58$90
MG/.L6=,T*G)!L!N9$'L*SV;>7#YF(T!UXWA9&IL,1$P-Y3JY_(6U9')6.N>9
MGVG,`T[?-`?]6KO5Y5F!S4Z_UCKL/R)[/!Y,DS^^S`@II>HY/;L>GGTZQ8RH
M##T,KZY&>Y)/%_?$2EH=HNI05,S,,S'&U_L.'"4#><ELA;\IY-BUW=L'\95&
MZ6#T<"0ZB9L2*<91;&]<7C`)SA4F49@>F"Q'[B2.]58K/@VOCM2"3S4E*>?J
MR&AW&]E]4MY.;M;ZJ(=&>&^0:AUK\9[*U>!@3TQ_]HOQR74GE/>!6*/>GNL'
M,Q4\QK&71=5;@<1W=>/4D25V;F%':FA,BJ5(JJ&?,5<EN30+A,,4,[980L@3
M/6!!NDC"&C<A-P*P&BF+T]SD0"B[4(HY/`UFRNT9L%AXVHAGP$`,@[+_#.$+
M>,*:&EC9"H.XO;0PXFT_>+*66NX`P44Z8Y$]+63V'(G<N,FF/7`8P-8IHS`K
MS/*(]QLF2@F)_8B4J%9M9@".]*&B]VJTQ7CV^8$-E(SF0*B,:91Z$7&].I8P
MG`+/NJ'*-$+&<*DBBA%,5!D$<TK1I!%$S;XRK9!*=6.8,%"$"B2=USJLM0=M
M/5AOVBTX0Q=3@5SG)1&>+*!RFF$CRFM0F(9S"Z4_F!G3"/3\@E'I-1`TO$R;
MGJ_`.,=ZMH*UIDJIBA0A<U,A2'%;R8E[W1[E629C)LJ_1;,?T<PMTC$2/2_/
M)],G?*;(QC0M\BV^X36M,?L).>Q^QOCFS%C2PE.-QF0MKVA$D6_'F<^BXBEX
M5L-AR>X<8VWB"%(D;UZ;2',F^R^CW)_0P1*%4DV'5"N=LNRGMGOODR+X5PC2
M-:IOGB3OD^'51\/"=@D@P1U>13E<4,%"X"RA3VC_V3RE$D7AHT&KV<PXG+)*
M$?:4=T8T3B-F.?ALX>$M+>MB$XWC'UGW-*)V(E\.#%95LWP)KV]AV>FIQ7<[
M-=1M:$T(\R0'!"2J/IHJ3'R`3*RK-I3B?5?0`6S:K5AP5&UH2CT;>.F8+/,F
M<L0G+I71)%F\X!4[(W!!X<E-0%1BK6_-8>3/$!/(>/HH)WE9*S-*VU/)%DCD
MGGD:UQ.YG2*D"/1277',09:Z=L*5K>,JSVK&HIPP7I7)]./L>C-3C;^>,9CV
M*QGTZKI0E<BR2-^3V`FB4B0,<1"X!U%9`J5<W7>1'\JWT^>14]8=%8LYF+%L
M[="H2I&:K:Q6Q8K(TD^(4ZQAF")OD9Z*]>W()[H$"BP3QM,Q8[-6`6K"L)8_
M*E@&HE%438Q*,O+BE@",PU`VFQ/X+Q8Z)8LTX^PM:(]&;FBQBKF924/G19YC
MW82U(I5R%8D"D;Q:RH07!7L@(R.[D6*9R/PPKB*B`C9?N![ZP=]&1SE9S1][
M0;B>GRD\Q8^6B!^E.F=<D5(4D(WKU=(:['1QSADS;:S0PA?#]Y"QOZM]&P!O
M("V\AW<PEG&/U2P.)NZ]H]3BD(/%#INXXB7F34I<)\J&RBQ-F^J?)K<1,8\S
M85H[GRL"+G+`@(P39Q+*ZG?'W%&:'(A7]N.E3Y7]9VGBXCNB%J1)*>-X0:BW
M8TKWT+'D\V*J3-?V(GO*B9=A83D)[`,`-D%DH[NR'J'E9WNQ9(E`,>YA-5&/
M#79GC?-Y'%":PGBRRE3O;VF*J$E_L*Q;036O;$M7ZY@7N?9E=C@UP.!^B<C4
MCY&@@O@5U+R^\ILR7"TA:9(W2MRA+S*:R<.L<Z<*CW,R9UBL%S.9J2@T7S!W
M'F>7&$V)4DG4@,@[N)9815Y=GQ_]^^#C\&ITG"2'H_,O%Z.SJP+EVLJB.I?5
M4>#YR/RD$9EO\DB@EE(7.>Y^MJ`X6GI].'/OT.5%_04/2#]H5PJ'5GZ#L%4?
M5\+!!1AZ)]N[1.5(A",CJDX-DO2`2UW]6F*I$5O(8V5]_(8.#S`>7EP(QWL8
MRXZD\`?5:KL/3&V'(ZNV`+M3ST8J84"-T[$$!8`=W2+&<C:N[_SVGB86/A27
ME[87G8`4O8?55TR=%<#?,$P8AJH*Q%K3=1(UZ6]QELP%3#3.1XR=.+@:S_!^
MW8CJ.1AS=\)L;N2$Y,90"O!G:Q+AW0>=5N]<+'*#Q^]:_"4P+Y8'F?C*=S#&
ME-%E:?J^CL1F]!SNG5(NW_*_'TP]QG@C#&R3A,]K"EB,,A!9PAD3V49<G*'@
M1J/FEDGQG=Q_Q2Z*%Y<I[*U8.IP&HOU(F9;159NZ0#F<(`-.!?*)]([%F*.U
MJR4E$D9<]%CZ*@`']BP,I9@D9XI@$7!PVF%$7\`7RIE9#A6[)!61%IW3)](U
M&?-[9$O-%V&0]KHGX>#%4N3F1*HUC+!U)T[Y^'1RH(4=^K)+!J]6+$>,$60_
MI)O!I=S;6"P,B8/W_$9KW//<D!<R0<].8K-BPL0]2?.]LD-4@+I^!6]YU!_K
MP7BP\&@#=N<=>0,8;VR1%SR"Q[>8K:4E)&J4R"M/%8_E#"A1'>$9ZPI,P@=)
M5TGY)'!^`";MF"Q5E%(U53CI@@BP,0)7WN^7%TI9B9,-UA))_JF)$,Y&@^D+
M4+3:37WI"_5U0ZEJGD99A(-$.%FQR9LM??6+3!C=1F8?]/.*?FQG_AVOOIM3
MX65MLVOB"!]-LINCQVKDS8Z\I[N_1)6ISZS[?,,7$W_*C1Q++#(-Z?,$PR,C
MIK6(>W2]B@TCEXJ0+$/K)K!:$=>K(:[6UHAKH_(T#[]X">H$[XWVZBIE&\#O
ML?`$Y,Q&1Z$E[L_UX+UBZN>1T-*$F0TCJO&W99$O6T+,IFV5<J$\7NXVD/\*
MA>(HZ>A+SQ9['2O)6$G&_+)2C7KW\`#^VZ]DY/:1WZ_W>P>#3OVP_P)EY-ST
M;BWGP&93D)$'O(ZPD1"<G0*UA3>`]DO+_YXW5?:6J#HK5L(SSZRL=YL'\)^V
MEGLKP;E!Q/?:@/A^;^.(KPS+]&P8D+YS<J^$XE("VB5OMNO=3+])^8^R;'9_
M'GE=PK)=;W4/L*_!;G=EJ21-/,V?S"DOLM`RO19E8]=VO??&_TSIGX*1/_(9
MEWY9:.;5E\):RU8M#9.\'/TV.OLZ2LU[.3HZ_W1VNC)$4EG43L,U+C%<.M05
M;,&T?YF5S+M_I7OJ\/!FBF!1^MH85CI`B1J)L4E--#KBL<LGYQ_C#F,+U\+>
MLS`BCR>BOV'DP,X$N"TH7Z9N#!UJTG//LV[\N!VAC+^-R\A$\6URC#BXSF-!
MZ/&B&A['A`Q-YXN$>=3TEPR64AU_9>N@^RAU24X`H[YIE+#>Q/)(X%]/+RY.
MSSZE]P`KP?P*__D,OQDGH]$5?7-T?K4JJ:8L5'\E""\S#VYEU&YJBO&A-Y9M
M\[15I<-[LONHDK8LQQG;0*8\9HXJ&@D6XI&/$=DG9HOJOJ2X)SE1:F1F4;Y(
MHN66H6F4CCF'-A5YL1S1FPH[HHG6A7&""!7!F?/\W>M,4EY<Z4AT^]*O)(FW
MK$Z)$6DY,6Z2>2#:*3++2B//]UVLYX$B@*?YWF"$G^PDI@PA!P@=^&E^$WJ^
M.E5BLS,=S?:,B2]'5Z/AY=&O.B8^!AWV^;Q(0:==+U'56#Z814H,M<J[$VSK
MZO*"+'$A)5'*99*LG:206TH]R,??=+J'M<:@)Q+3._U:LS5`0O`$#.DYL[0N
MV]D9$YYF^NR4]B7F8"G)[_3LZ/S+*+F@Z^%_5O?B+`W!+4LBB1I2\_IVF!=D
M!.8/GFG($Z/(%"!Q1,D0G48F:6^G%5/B5*9H=Q#^]0/RF)HH@*5W6)]IRCS2
M?.:/J)`&IFI9O"0`SP#`$F9*G;!XI#A_<F)-823F\%:WP3UC7`GBN#?45!K3
M5:,),B,E)N2I"Q::=C`\A92+7I9"M6+2)P;.F(&NK)5.U_*\#,J_YQF:-)3Y
M@Z*3L\55)HSZ1U)B>SRUJ"5`PH6$F\]B%&2&4#""$G).P>M141+F\$:EB"!T
MM:.]'2>3I`=+V.%1$APH45&N<:+91VYYZ.1EP/,F`2%Q=VXED1:[AON\%HUM
M?6<4]F\Z:,\DJ9A&,#5S<SQ':;RR.E\4MQYC.2XA0>D)42Y-M-YDWG4$HV;3
M>;JN+#,BJEM@QC+0`=!>!&4L0M)(5FBPII23D%3"7XPS:Z(6M%'6FAPHGD+E
M*?QS89L.+1?KT03LUN+[SG.GM98<K\<A5R<R:JG+;:I6FP9Y*73'B94$B]";
M951W3]$,E(LF.Y@3KN.TPIL'V9$YA9+@W@7!S18\#]<$TB&>XF=3:75SSL6_
M$A.DAHI*)(J,-.S5;-#8%O&B;)(<B47Y@EK+)K9'"`3Z.55KQ>(9*]P6(*EZ
M9UJV&9<*45F=8L>H9@;/P5[&W#61<H-U6>V4O2;2<.(NS6"W6U1$3=:8BE9#
MO'^#:4<^8BKC2T>M#?\73JR@IB33@U1V[5`6C8DJ)2X6(#[\;+U!9--;3NZP
M<6.J:%-#W`!A\`WP&;:85G=`2."T$&-\\Q<>'FN$N)=Y03?,85,K4*F"Z8YM
M\5NZ-PCC4OP+V30W?UCS,*M2Q4A1*KINI\0Y-9:LUS.VA")%,EKL5B+G#2<$
MQS5L%V2/ITZ4U?-R8FRT3!IS*FIM1;M<-\ZQQ?6-SXN794[8,3W'+,45CX(-
M[>HS.Z_'A>HTPP1083P@D)38B729@6I%$0$8&9A8RMB:<0L'!$>O52UGBKVH
M^0HE1TH'7A(44"%V,,,:1HFA(EX+`Y+1@@03HH)V#)3N#3$+6BYD[=AUX^LB
MMAH4:L)".E*]8NMW+@]%"1VTE!/ZE=E"Y;D9J'@Z&+&NDKD-1MB8*D,+GPD)
M92\D-<OC"+*2C7,VO*/:?!GC'LUY2\6UQI0_E;$*LI"HDC5)!3^HV!I86C;-
M$4^=151!6-39>6'#U/+R(!&;J1JNJG4:Y;TK9!#5(]9IZ!(?1X?'OXTNKT^O
M(J]FI+=7>R^-_;`\.#_+A%GNN:+,>"R1$UC<U/`E,1@).H[%,\]`A1^YN`.1
MX*NUJ6,WRE`9EGY/XA4+5Z4*B;RA+GC<J3*@CSG%_E+,E?63K':-E)@43\XO
M1Z>?SM(^UJ^7EZ.SHV_&]>7P[.IS@6(;)2=+5+O6Q,)SN.WR<F1`59_`9*2B
M,R1(F%K5AAO#^&Q:)4[!Q$6A`R8>KQ,T!G-JF"@_H_<2I,]``=9)4P"CLJB>
MZ?BVJ"Q-A^`?XN3#`8QRN3/'7W'8<:*$;<X\_#`FKI4X3&D?OV+$I&>7>?(I
M*)(9XHJUIS@+0YOT7US0S1?UP<F<X%:>"2;HPJ2"`YB\[SJ1612)^&FBTKLK
M+AKF,`Q8:#X6RL":.>7,1U_*>,>CDQ$PV7%Z(R\+N,'+PFFG#J9467<:8V]A
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M^0C;-D[=EYD>.G]\9#->/`F)1=2$B2[`Q:&%%P^:H.,H4YLG7<''<,+Y#6_]
M`._.@3YD::8PP`*.Y)M)\E+2?JT;QY9-0&A@]-@43Y2^\!"AW]F*3`Z5)87G
MA[Q)W,=)=06Y6$T"AI5YZ6R=4P=8%)1:"$F2+!HE-*Q#]C05)F$P#5DPZ7'B
M0CV!K#O#AY8]-\CI@IW[8N^/YL(TL`[X\NZB8D5TA(]NW\7!,HN]%+I!.HY#
M.Z[$5>B:D^K,-I(D0.7$#ZGG\&KKOBP\H3-[N4N"=HD[Z&T[Y'[UN+BU,P;1
MJM:BSLI,X`!4:ZXGNMTPQYU;#O]"N@&1(T5)]R2Q:PYU@O8Y<W*%]OYIHG0?
M:N<T6_7N+@O(M`:#>GN7!6S:]<$NU]\;U`>[*Z#3[-;[NYM]\VM?&KC[#*YI
M-QJ<;(Q"-2&0HX'G'3%(JP"Q+1'-ZC-K%-$GF4L:^0]%Z#=252-%52T]U28V
MH$Q5.-9+R"^T(D@[UY*H]G6?][6UX7U=A[C=W`Y7(^_KR&M7XVO2VCO7V6?R
M[*.'R)!=[E*G'\79L.`NZWDV9DW^XX?9_`-08I/*I!)6B.&=)+3I.HA7B'P"
M(KOM7NVPVU^>T%IAMB+1'9)H9U#KM+N;)\RUJ,?R*SMM&GOUJ?JT#Y]R`V_6
M*U+WR:K?QY&K$VXU<EGI:@]4^'%\.9?G,5;/K-ISZI(#Z8N1J64T9_NU1JM3
MZS0'2[5:M0$;VX!>;3#HUPY;AWO@Q=T#631*A*IFI\.D0QGY$8>9Z$(!7@C-
MOZJ1=^-2WJ/KJVVRXKGH9+6/+KSR[5RYM%:GU:OU#KM%#\75?N_Y?K>:A[5!
MN[$?7L]]TEC5R"_9,M@#@[GPX7WI-7,B.%H#<U$]4:F)O583_5JGVZPU=]#9
MK-KD+6YRL]&O];N5QZ*Z`*T^O>Y/&AU>^<WV;^3*.EZ=]:F9;+4I7,@0KCZ]
MED][>.0IHP5:!3.NK6U18_L7OR\<IQ5QKI,XRW_$W"<[KQJYLJ>3\VS;V\R=
MR'KY49G3U:?*8-X$VU4VR?ILDCX.>>,9/^<C*D)6A?&*=,N"R%V;TXFG^9-5
M1T7>E6WTB3I1)>>]'%V<7UYCO>;$2E`WEK,TY_#J*#-%:]"H[;+/SQ6[G6<+
MWU_*RN_K!R=UKY?J]B,!H&8_@)MWM43A3*KM9V*I4MY"44!9PZ*!BQ">RKJB
M;[`B'O.QWES`O`5V!<*6"VK=^QLW#)0JH3Y'B9]JMB6Z6/)R:S[S[JPQCG3+
MW%O/7,RPU@!6W./%?>?F?P'`J%=<IE#I=4[E_KA\.B^GZICVPU^\**+2]";;
MK@[[B(QG%ILJZYBP,17.AS>_PVG!]$7S@X7I\=+?!M8*M--'!\N98#VZ!XF'
M]U0(:<)\D,PUM:=9#0;VOK,@U8-/CB-:#F(XN7GKN'X`&/H.<.YA7>!8TJ3G
M/CK_<G$Y^G5T=G7ZVTC6[7S[^?SJZMURJ506F72DUFW.3"8.FV^QGO.[N/%$
MHFZG^)$J`%.1>5[6NI8B*]GO#CC&M!Q1B=O%!BA4/[/&"\8:GX;#BYKHS<=+
M36:`HNJ:>@"4?AH3"_X([`=>2#95RCH>#)LWXOEY!CN.'9IB9C2PO6;`ZX@G
MBUUG($H6OTZ"1<V?L+@W;U"#$X+H`3ISDN)%UBV/"GZ3:(HK=9>QX=$*ICF*
M=+:<=7AT=/[U##G)N+@\/X//1R/4[/O37^$T4S#FA-UX(=:*QPIBO#')2=3*
M;1AW';F*=-='%_XGQ1YO^10GPZN/_-,[*AD+)*<=XNN"NL.(MX977^5+9VX]
M-3*"==!HO8^5.M+@4/2'NV1*W]CSD!2#0O#IQ5+W$",A-(Q30>_<*S%HM1H(
MD)PW^K8)T%'+B*SE:TXF*%+N93?:,&ZCRPN6\U99;$ZERV-X06\GZ:M`:7K.
MG<#5,8AQ8VI%7%&:%+XPI6XU6.:;%ZZMB8YD8$U8\ZB`>-1LQ<U4.!=OW;!;
MBW=1,Z?8?NV8C1D5,6YV:Z)I!>^H,78]K&_K.I-4QPS1E%>U&P"QS3[8#;QO
MUY]`A[RSFX08QNW4C9'I:=HC\2X[O#W/`AMU!8'LRA3]A-200%3<3\](RG;1
M@<>8F8`ST\".'AYR@.CZ)EIQ:6!/DUBBV8RV`;'>@-@O"0%\'C$X(!C85B"Y
M4S,^QPTJD@3P]MI=@!75:73?O3?.P=R]%;;B9=3;@93COZA+.I+I%?82U-2N
M_AQ5;Q]BH>E;A<]^%VU=F'%-9:*':FNQC#R(@#!.?9![/^+V[[&X.>:B*C[D
MH+S*'(3XZI5#P3M!BP#:A(-'#:`D-79D(?^L/+D-K4G4:%W65!:-O&IJ%Z^:
MJ`\629VH&'8D410L>TDL_S?"LL^Q'-?$3VZ;F4;Q?83B5"5N^BZ>,H,DI:63
M/P9+G[\"7!ER?6"A)%#V(#HA94;B';W`QF*+@&!2%PKRV,/>=!,Y(?L!)DPT
M3`;-\,37^E6=C#>^:=%/0HRCO8<G,*0X39LNL26BF5`"%%X4VP_G$CT"69D:
M\7&W,C&/>>LQ+I,6YH,40+RY``QER7Y$NFW"2;!I(9ZJW`."1Q;:IA:.DXDE
MVLUP:%)R.M$[34##9:2O@'/#9J8]3<*BBL%HWA1*B0#B/3=MWU71G)7.$NU1
MLW?>Z-VDMK"TIASZ`^RG&?Z>8<,H7ZC6[#$ZLX.:3C1)CN8M=X1EPRW_2/=Z
M+/#<N-2[KN?DXU2S>"XK,E9IY[9&.R=ZU48G0LVI?HEV[J:ZVZ<DOFB_B7!1
M^T.8D72S*@?CWJX<<3HY'2ETZG-).AH5/\JCHAJVO/KU"W5<SU>N'$^PCR?\
MX&4<B;-6!M0O)MA`P.A"T0[:#5"T%R9U'E$W5+')<SNV''$S%,GX6CG2#:,C
M'3`P_'W,U"Z3&?US)#JW7LF>5-2U"L[)GALN2)`->6<K0>6F7&1F;2,N!EQ/
MM,4Y=>Z8`$1]3S[WUB1+#*SF,$630DP0ED=SYMTB&DX1W;YQ;?K?<:0Q>Y>C
M\9/ZOIO4]\IN86]&#\U\V00;R=]$YY7F%)^1MF-&W;MC>Q36`J+$MFG+),EG
M/%^B,2/A0^D"!CB[17PKW<`))FQ3HQ$ETN,8;8DX\`O@.)'RA?#&V"2[XPZ/
M$=,N%M0R-"G[T3,*A'G0;O!NK;R[#G>]J&>VV+$0T:'>M8#K=A6'2OH`F>BC
M1KT#5X[HSZ@;RDWZ*"2@G:2G!&$$*Q4]@M%QB"BGL:?,$W971A5%7=7G"YOQ
MKJ*X9X%)[5KLA_@7V_H3$9CMIQ$ID<0&J<T-V0HZF)F9,S*`BXULDM0,^QRK
MM45:J0F%D*4EWBI%U6HQJ>?KMR09K51M*S1;0J@]6KO1V3/2/TG(U(/G+\;,
MO4<[6O1#CNPF6YI-+![)4$X0*8%2PQ;!$?T1#UF\UU#4'%FB0W^DX?.F5AC9
M&+3U8C%UXP)V(&XBQF=-+E&TD^>\(8_7L;9?JN#U$E.G[O/U>W8+BRK\LNA[
MI6%MS&%83)Y09"Y<_Q=?:GO>.XJK)L12+#?5W[,XN8H*W=!K(]E:$39J;E';
M-["=)[S=.&PX&JF1'R1F,R"TN\Q=3>#6,CX1L7&NML&JSKTC&SZCI`C);-=[
M25(4\XP-_L?/H7]P:YJ+]U<@&$$/CT&LQF;/!;90!G1=LQ_!1]L=?__`9_V'
M?.LH@@^01T\_1,^2,H8_+MGTGS^-6W^<P&FZ^:_002?8M=MN?C$?D-9_^J!2
MV<;]U1>7IV='IQ>?1U=9^C@_,8[.SZ[./Y\>K^Z[6A;&T36?6NE<6]:D2R=Q
MXYY=HC48%T><4$CF?K3P"A3HIX:>XGH6N<*)'3TG7=D@LN5I$P\JO#%LHCDK
M3/V%_4#2S(ZJ/,?5&S$A%\>WH:,VJC:&,(L?DWE*2:'B'0N)'2V,9#`:*.:8
M.RIH^!OLRPAR@.H%I*,X04>/5:Y(\:1"+S'S+6.C#T:*Y[[Z['PZ$FW?_7)R
M67P#E$3.Z.KZ],OP>K3R)JC,W`5BFEKGQG9F`8:SG)34AE?0JX+&#YIVB<[U
M'G"9M<"+]5OFH,_1)IID"]X].>N'^@H'2_CI*B"2H(L?8K+$Z0S]=NI!+'(G
MI3D^H=<HK@##,P2]D2<)].Q<]`ND(Y*9=DDDCVQ,.I]\Q:9.-VE>Y:-%0@?L
MD-\N9P1N)9&_+-50;YE9%)M:.FCE3;?F/@O>DO?=Q@0L"]&2,1I%-J$<CH,0
M9A0''-Y#,HMS;C7`3O,FL-S[S,W]"/M%A$E2/GQ("H\3T_)^`UL4'HFN+T\=
M/_!"0@67/>64*2?#T\LTUGX;?OXZ0KU]<GHV!+T^_&R<GEU=7W[=K^MFG921
MIX>9J7KOK'BO\"3A,6$+3V%?1:!.9B0\>TB&R!EJ+`]2L@$Q<I).WQ*W1\VC
MJ:'SS/(#%X6-S=WN]638$[?<\YTQ*A`40R%<Y<;8]&>\:SI^0%$%"U$BMA*L
M*!4V[WF-`94U2IP`G6X18,YW@]H.8R]9CTTL?BF4<:#*<1;F`P["US(V/8]:
M'"MB(<BL,>ULT"(:#JJ>^X-8$X>`3:.=HRTJQ-V%&%ACIN-1BNNL2\O_?D0H
MP$_EY'4PPS&LY)*;X4G$HI5^.3H^O38N3Z_^O<^&A&3QN0G6)X5+$:G?F#:>
M9DF?C85C.,T_20ZR@I`K8[K$PQ;FI&<%M<(3H<=/K%,VT5X4@[IW\*!7\DOW
M94@4U\2^8&_I-W3PYLI&`>?YQ/V1WS;MAXW".&7S9G[1E3:N4"))1R(7N#+N
M,UITE+>C>H%F)LI+%DTCSBM"XC`:U&@=UOM_2[F'8;YVO][ZFY2+/.*R2)?E
MY$`\^"314]DXCJT6VTRZ]^3@?.SL94P\54T5AM0`GI^+Q,4JRAVP#<G(Q5M`
M/=;!@,)[\HC@83O!#&8!GNS`*J1;7B%"T>PB'WX&*O(WP^DQ>EJ8UA1U)&=*
MK#JSPKP%6GYBD-2^`:4.:(-H<Y;%`:-1B'8_<*ASZR(8@EZEBQ#96+TLSI(G
M#X$4-\%T&'F0]SL^>MG'EC<.Y^@A!TD`UF?JI*OMQ5U+TF9J=1U<78:@.MUZ
MCQ9]Z[G`3UH=O*J%=XF$RXF;#?E,DDB**`AC28^!9.,>8"8=8L)9:A%ZXQG=
M6N'9PKR/#'_8J1.%IU?Z9&#+@GM7`$"GGP0(;4F1R4FGF3ZX21B*.2ORC(D/
M$G?YEL<%6&3P!2B<IA&"8"6[`^!C/Z4LD7Z>*?+'N<..!*%^H2N.GR@('L2\
M_\^?P%)IU%N'_27P*B"L-)0*@SM0P6W&X+8*@-ONM[8-[F$N=H%;5H#;;`RV
M#&Z[D0NN<%;[EY'0R8.Z4QSJM<'=S*6*PG!WNKWMPYU[#OCC*J2K-B\S=AXK
M]@J#OR;8V[DX?RSL[>*$3K#?S#TS^]RG*'6('\[VXIKDT^C\T^7PXM?3HY2Z
M2)[,EA^^RJ+9AQD/)^C%'#-(.:#;#\:;=K=;:S0:],";;GN`?V@&BV\UA+^#
MFT26<P>DX(I+C-30`SEPTJIZT\'O:]I1T2@&^Y@/AQ:@R-#"$(O(7ZI`ID;)
M3S"M!TZ0/(B#AP-Z@?67R<-E[TW?`'(T50^S:N_3!8QMU?@G=ZEEES`;GL04
M65EV*E'YB3`;28#0GZ0%0.>/H7\^C446ASC+XXV?/L#V`K)C)D_.\BPHN@DH
M6LN@`+IZ%!07@@PN;+RM=28C20EG0`=KPDP2HF4S?C#6!^`CD-9Y#H!'IC^#
MI_!_1K%C<2\D\]'PZM>T!!K][]?3WX:?5_J\RR*0$>_Z^Y2TKU=U"D_8G.Z(
M&`A#2S@"YG`(RP9X<K],?"(E+X#K6;<6!G//,22:WQC!J#;Y@F8FNHL\E@KS
MA>&#6;%341&*2AO$UYXY8?`6!;]D+<(RW\:(&]ZKE'F`Z8!`BA\_CU[$Y0N@
MG6&@7.A0DRS0C<);$[C<NQ4Y95"IIL.7;D'U>O)2)$;!*3JO'%.F%D2Q!G$Z
MW$3-GDC>.S\8>$ELX['^(4Z:CZYA'J2?+78XD:[/Q-+214X`>*KQH7@N;L"]
M#F*1\(2-B>`^KD%<]Z3'<4(*,J1K%8N\".I2N6M`CD*Y[F@$\?BI)+IXZCG9
M'V"FPY#TDG(7K8Y[#$BG5/-H`S3B1%V1A9'7@.TWH._E\C"`(_"U^$Q1]1+L
M\G!4&"CV.T?)$AD_8+P`C$6QG+''`Y@Q9B0!$V$*,SXRZ#*>AK`O\96^<#2R
M](55[+;CU"R=P6"K\G0:(B2*</3%/3?61V`:G]*-B6+ZADM@$52L0O-1WG#`
MTCS#L<!^?3`FY@-\85-R2&J\T`_I9ES,2!XN=;PR)S*<CT&G$:O;F2V4SF[;
M=6X/*#F&',*2IC$9Q34\-PP`0[#\A6V.T5'OW6J"&ZE0#[X2A8:&CL0;O9+8
M8'G'E!99,N#;5?+6^%E&>5M%O1%35E8-N\!UKN>+2/B'1.B9+U827W=1TI+]
MH-[+*I?8#".SI\#.BN];.+Y!^,C4-3QRN5BRP[AA>$N3#I6<68L%/H:^?%&Z
M@O!61,47TM:J*R#[S"D70UPL?D9>7VH.]U+VNA1[^0XZ/$V@75QX_B5GG+TP
MAT_/?@.S]_SR='5,66E$PC*+@T<"J)X#?@EIN_="S;I@#;^=,'[/IBF<@?>;
MM[P8QHWE1&%J>%K'R$<8"934!./?,0XR<@=H(Z8IZ/_`<FKB$UZ)SEDP<R?^
M.U1]W-"N9X5`9+-0"!2Z#DA\WUGL7ET<R@)Q80W:!D/R1218QL=R@X4U_#$#
M2:%.%VLS=0!8$ACTDW1IG]F#3V$J0,@3D25,*V?CF4,_3$-GS,TRRBSUN9S*
M2.V9B3>:L#+D11^0\("A,SP%GM^S(R1C:T'*68KS%&;$:69*!80\"KE)U!Y"
M"26^P'M-_HD"6;/;=*UH8U34(@TA-MO\<#Q3;AAKXEXTL[(H-X2'(;IWO+20
M"/J=\.!6?AKC-YW&\(;?L*<NK>-`&6MB8WC2F.>AQ_5AIAXQ=(UVBA*V<.2<
M,+M[D]83A=9S6SFJ`F/Z,0Z)X&B/;C,FCHSS`VITQQ%G\%SJ181ALDIF#&P8
M*[9\LS&7,K+`A&VGE#MQUQ:/(U9M,6V$0*[E4B)))76!E45E,I`)1@&<WI/D
M"81O-;^;\)*%43$\70E"']'LW+XW&HL?OQCBRS',:BY\`%U^RI033*`F491/
M_J`M?'AO38+9>V/03Y<S2[^;V,W$+NN*!!K%IFTVFO6N;MY-3]S=S7K;[7K_
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M0!%3R65CA*$;13RIH:.B"'YV@ID9Z$.@HBJ>#@\%YP76%U3_?%HD;#`OGBZ=
M#)";PK(7<7@7E^<7H\OK;UD$#L^.*4'E@IK[)?!5VHQ!N1>9>1*)=T3;5$>,
M6C%@_%+=&&&$T\3"\IT\UE6V$=`%(_$&<M:<@KQ%>0LL^VDNJ(7?7UA*]I(M
M3,O31L51X1CF4.U3BI[B;U/L$[5$4!O-8=P=14G!F+_/6*:^NCZY4/!O0%D)
MR#L8_'IO^4QR`7P[37<!X]'A/.^0XL4H=#PO&1%QI.0BIN'B`,PI"E[41(M+
M3_((/MYK#,81K<;PL8QL":(^0Z+2'*4114WX>``^7V2,P=0HLG1V[BED]Z1[
MK*`V@\I4VB<M7!3.F?!@?*HX'(G:T&?3$#N>W&6K!(IX-[G/O"9?S<#N&E'S
ME"X28;,A^S;PT-1LE4`_\$R4*@=4HHL'F-:-SY@<@1W;L@PB%J'S\D2KP,2N
MN)2-9DW3J"@:P6YDTA@H!)YY44\2JFI>-XZ79=+*",?44*Z3RU]8Q#!GI7->
MT".-><#IF^:@7VNWNCPQN=GIUUJ'_4<4!8H'TY0%*J#4BBJKPDKN*^W*9]R4
M9`Q\?AV0+Y9CS<.Y"(+_<-']5@"^>)[G@S;(!\W\D0"MV7@T;$G@5)J#SV"]
MP`=X=ZB2WI)4@GPS(9D\`&0%5!7#6F3>;`K!<Z'-+>&0AK;33Y1Z>1JTGUQW
M@EDS\."I$Z#X`K.2]]O8"]/K].QZ>/;I%',NT[IE>'4UVI.<X!CU25M>U'J-
MZDYC$@ZF'8`ZD>'Q=!B$ORF0W[7=VP?QE<;BPIC\R&X@59(HFQ1%S,=%T)/@
MQ,T9C]Q)G$&1[()RI);9K2E9?U='1KO;R"HMY>V,\%T3\>2UAH[QGDH&XV!/
M3'_VBR%9A+#&2_6O'<Q42&:J970$UEN!Q'=UX]21]4AO84>PW;-<2J)_"R;#
M)9=F@6:<8DHH2U@XLN)_;%X8-R&W@`/F<RL_.1`J;E3A#L^SFW)C'LSUN:CC
M#P,Q3'7X,X0O>/,3K">,J1&9'E>\&P'/!E5+N"&X2&<L.J4*@V6.1!ZW7U',
M5((!#/UE?HK2LSSBG?>RCO<CLB"U-F,&X,@85(R^&FTQ>A1^C+%S7',@[*5I
ME-"DMM)+2`\X-02>=4/5-H6,X5)%%%B;J#((YI2B22.(FGUE6B&5ZD9"0TK[
MCPR^UF&M/6CKP7K3;M4&K6+V'S?XD@A/%H4\S;`190LI3,.YA9**LKWCP+99
M,"IX#8*&%\?6\Q6<3+&[G&`MI>E;FI"YG1RDN*WDQ+WN>YK<%B*T2:+#-G>U
M89M*T?>3GUQ\ILC&-"WR+;YY,&1.H>A2PS=GQI+'&_7$E"Q\'(TH$GHY\UE4
M$!(=%3@L';K&)G9%E)`B>?-ZJQJ'Q']YP]G0P<+P4DV+UBA8*61JN_<^*8)_
MA?:#+(N8;M:G=HHS'=[34+15!,X2^H3VG\U3*E$4<QVTFLV,&S>K%&%/&4]#
M/HV8Y>"SA9Z+M*R+332.?V3=TXC:B7PY,%B".FX#Z0-'V+)?6GJH9$-4`8FJ
MCZ8*$Q\@$^LJJ*9XWQ5T`)MV*Q8<55"-6T"U-46Y$T4HL',1X]EW?"F33+LS
MW`1$)<C-=#56?.W/$-,R>7XZ)WG9H2!*AE7)%DCDGGD:ARXY<R.D"/2:CFD_
M8)$#J6LG7-DZKO*L9JRX&1H6T(K*=_`^5*KHU1RJEY^PBY]*TB7^:7N)ZE(O
MYAYD\ZM!?I'Z$,`X5I3?)>FU^'P[4,ZW10#(''`?#W4GORCD!5>G,7C])X"7
M`E#5S.?3]):LX^S=.@0%'\.Y?,(/ZX*NZ%F[W0(+XXG0Q4TH]^1`_=OHZGIU
M"XFRF!HGL;M;%;\PQ$'@'D1%?I1Z\]]%B0&^*3X/OK7NJ#+AP8QEVY-$98;5
MVA]J6>M(!OL)VP&[&Z1DN:AP0.U)'Y9#P;OTH;*+SW`*4$"?:/QCXPJP`T0_
MA:A9`V][@>WVL-\@B&KX+_92H>-7YKZPX.$KNLD4JYB;F:(NHA=@9(AA%PFE
M^%.B=00O;S;A5;T?R*+.;J18)FHZ&%?1QP&;+UP/KU+?1GZ+.].SW-#'W',L
MO9*I',W]*(@?I6]'W*M"]*B)6^+0&NQTVXX9,VTLJ<87P_>0L;^KW10!;Z`:
MO8=W,)9QC[6A#B;NO:-4MI*#Q:[YN!<&[YC*<9WLIB@2_6WJC)+<1L0\SH1%
M8OA<$7"1JQT4NCB`\_:)8WXEEAQ(=LK$IBC*_K,T<?$=42O(I2S/>$%UI1,O
M+DWV^DOT$8G1ESW2I_KXHB`%`S@ZD$;]YK';I@?X]$".`/_<FK<Z*T\YR<)J
MYHQ*=`"EW5GC?!X'E*8PGBQIVOM;FB)J\N8O;BW+6W5JZCSP/EJ^+#!"/3*Y
M$RXZU\9(4$'\"C:MOG2[,EPM(6F200G\ZE84Q:"[1-W%F;A;3):=<)5FMFC5
MRM[D>$V876(T)34!Y165,EZ:W"`"K09-:5J\2P@>OM"2XW?.[QT0,3-K$=<L
M7EI#N9&L.Z1:`BTLC-Q0:CH7GC%C\EW-8!L^HN!"`F..SXV)A7#:GU+)6$`0
MWI.4NC/5U?7YT;\//@ZO1L<9,CPZ_W(Q.KLJ4"ZY+-;$LNI$O,J'G^Q6+5T"
M:@,[43G&S[9QPY->OSG8I<N;".^`5*9VI9(4M^OC3CBX`4/O:D*B1_7.A",S
M:N4%RN6`*R+]6F)!&I^0Q\KZ>'@*.C`\O+47M\YA+$Z3^A"L#=M]8*('#MDA
MLBP<2$#$*<E#L"K`L,?"3B09,A$4<3.LM_<TL?"A\M;&_CNN[A53`,N[F3K#
M2#1#-F$8JM43&Q*\YV[4"?`69\E$'T3C?,2(Q(.K\0RCUHRH2I(Q=R?,YG9?
M2&Y,I>UAMN@A7OR3M^K.Q2IZ-O6`C[X$YL6B6Q-?^0[&F#**%$H'JY`FB9[#
MO5.:%%K^]X.IQUC<R1Z?UY2%&F4@LH0S-C(7N41#789VWBV3&BVY_XJI&"\N
MTP5-,?XX#43[D;*VHS@3=8%R.$$&G`KD$^D=BS%':U<+-27LVNBQ]%4@#NQ9
M&*`X2<X4P2+@X+3#B+Z`+Q2?F1PJOI)01%KDIYO(JXF8WR/S<KX(@_2M6Q(.
M7H),;DYD;801MNZ$EP^?3@ZTL$-?]B;E'9CDB#&"[(?$823J<A]=;V&%0"0.
MO!O`+??!6'9#7AX,/;N)S8H)$_<DS??*#E%3K?H5O(7U3T,XOSQ8>-H#4_R.
MO(&B<W9>2":>:&.VEL:AJ/PEXWU4/.9<%91&Y9YF([7`2GZ0=)643P+G!V#E
MC\EX1RE54X63+H(.NTARY?U^>?FQE3C98(6NY)^:O)MLC+6^K%.KW=07E%)?
M-Y1.;=D0;5V0=K')FRU]3:E,</I&9A_T\TII;6?^':^^FU,W;6VS:Z+S'TVR
MFZ/':N3-CKRGN[]$E:G/K/M\PQ<3?\H-FTXL,@WI\P3#(_.0M(A[=!6H#2.7
M2GLM0^LFL%H1UZLAKM;6B&NC\C0/OQ@$X03OC?;JVI\;P.^Q\`3DS$9'(>UY
MI6+JC3'U4UE4GX:Z840U_K8L\FU+B-FTK5(NE,?+W0;R7Z%0'"4=?>G98J]C
M)1DKR9A?K+%1[QX>P'_[E8S</O+[]7[O8-"I'_9?H(R<F]ZMY1S8;`HR\H!7
MYS<2@K-3H&+_!M".W53SILK>$E5GQ4IXYIF5]6[S`/[3UG)O)3@WB/A>&Q#?
M[VT<\95AF9X-$U)V3NZ54%Q*0+ODS7:]F^GW+O]1EMWNSR.O2UBVZZWN`78+
MVNVN+)6DB:?YDSE%NQ9:IM>B;.S:KO?>^)\I_5,P\D=RL?@'#1N':#XAT#);
M)>$2PZ9#=LG#7_'5O<CEN!S]-CK[.DIMX.7HZ/S3V>G*H$QE"W<:("*0KRF\
MAE5V9!T$WM`TW1N/QYA3S(S2G\ZPTB%1U!N536JB82$/(#\Y_Q@W35VX<):H
MX8@\@HG^AI$#.Q-2MZ`,O;HQ=*C9WCW/\_/C#LLR"#HN!Q=%U,DQXG`^CP6A
MQVM8>1P3,C^`+Q+F41/N,EA*YCY'+0#OHV1).0&,^J91)!Y[)3=DHIVS;USA
M=EWRF45EO1/74[]=1U998QG0JT%(Q9=?"5H`L?&KZ-MXY/K[D=9U]>OIQ<7I
MV:<TK6*!NE_A/Y_A-^-D-+JB;X[.KU:D?Y5&.LA-R<R#)!^UUYQBY.Z-9=N\
MH$#<NC[5>%XI*"''&=O`SCR:D2HX"E'#8U(C\9"8+2I'EY(RR8E2(S.+DIL2
M+4:50AG1()@-;E/M.<L1O3BQ`ZSH6AUG,U%MOCFOK'"=29>.*SN*[J;ZE23Q
MEM7V,2(M)\9-,FE).T5F66GD^;Z+Q8Q05/("##<8>RD[IRI#R`%"!WZ:WX2>
MKTZ5V.Q,!]<"PJX8TVLDG@^VV'B&J</8FMZE(E<C7A^MS/D<EZ.KT?#RZ-?L
M7J-@.`:+XO-YD6J6Y9$0<BNT$F(2;XY215+4L9LD"T<J1)U2UO+Q-YWN8:TQ
MZ(G"))U^K=D:(+EY`H;TG%DLRR;!QH27&7AV29-""GTEL6:2FC')Z]K\L1?*
M[_3LZ/Q+V@R^'O[GA;1-E_5`125BW!DC,'_PA%Z>?TC&'@E22K#I-#*YL3NM
MPA5G#$:[@_"O'Y#'U-D"++W#@I=3YI'.-G]$Q9DP(]+B969X5@G6A%4*K\8C
MQ6G*$VL*(S'*J[YAP3UC7'WCN)@=P+/"HPDR(R4FY.DP%AKO,#RE*8BNX\(H
MP-QJ#,8R`UV=4)V5P'-]J*8+3X2FH<P?%/&>+=@U8=3IFXJEQ%.+^C0DL$A@
M^BQ&068(!2,H=>>4$!$5NF(.;RF/",+K&SQ1Q0E*Z<$2)ZTHUQ34ORBL/='L
M([>9=#(XX.G)@!`@))-GARGYZA8>(7E],]OZSBB5Q'30$DM2,8U@:N;F>(ZR
MY66YXR@7(L9R7):(4EZB_*QHO<GR!A&,FDWG6?&R=)6HF(2%`8`.@/8B*&,1
MDD:R0H,UI421I!+^8IRMA:6$<0^]*!-2#A1/H?(4_KFP38>6BS7.`G9K\7WG
M)0JT-BBO\217)Q+7`1OC(%7\5H.\%+KC_&6"1>AB?0;-_FD&RF\<,R\P.6>K
MJ:HW#X+KS!1*@GL7!#=;\'1W$TB'>(I['^1Y@7,N_I68(#545'-:9#E:GH](
M@+$MXD7&-XA%8E&^H-9'BVV<Z""?KM]E\2PH;@R05+TS+=N,RT^IK$[QB%2'
MB9<Z6,;<-9'&A17T[90-*%*[J`0>Y=_!B<.BPIRR;F&T&N+]&TQE\Q%3F?L9
MU-KP?^'$"FI*S0J0RJX=RD)D4>GIQ0+$AY\MX(QL>LO)'39N3%72:H@;(`R^
M`3Z@$,^P\0X("9P68HQO_L+#`YD0]S+7[(8Y;&H%*E4PW8$S?DOW!F%<BG\A
MF^:\CG#6;.<C114?=#LE3MBQ9+V>L244*1(<8\<AN><X(3BN8;L@>SQUHJR>
MEQ./S077F%-1OS':Y;IQ[L!?-SXOB)GQ#<3T'+,45SP*-K2KS^R\'A>J6Q23
MBH7Q@$!2LC#290:J%;4Z8&1@8BEC:\8M'#H<O5:U'&#CN1#`DB.EBS8)"J@0
M.YAA7;S$4!&OA0'):$&""5%!.P9*]X:8!2T7LG;LNO%U$5L-"C5A<3:I7D$=
M"GDHRK*AI9S0K\P6*L_-0,53#(EUE6H`_*B/;@CN[2&A[(6D9GEL2E:R<<Z&
M=U2;+V/<HSEOJ;C6F/*G,OY%5F97,G&IK@X5\`1+RZ8YXJFSB"H(BSH[+Y:;
M6EX>)&(S5<-5M4ZC6@H*&40-'HI5$=$?63.NFR$62PHL7WAZ]J,.]O#XM]'E
M]>F5XN*-K8'5WEQC/^P9+B5D:C?WY%$-AWC+R)7*2<Q(<$<L]'FN-/S(A2@(
M&E]M(1([?!1*X+\G%2.66$Q5`7I#79"Y^V=`'W/*TJ98-NO1>;039P79IFOF
MQ4\+/\\Z[EMZL&(M1&*.9P%1M%C?X'%`G+CH4G:.J+06(,PS'1]S_D&L#)T)
M_6ES*;,7@N#D_')T^NDL2:E'7R\O1V='WXSKR^'9U><"!7E*+A#0C+(F%OI5
M8"M(5P`_?X(C`-7J(L7`U&)@_'"#SZ9-G"D<67![P60?"QJH4P7\N&J7WNN3
M/M,&6$M5`8Q*IPORB9T:/\1)E@,8U7O(N#/$X=6)BCIPL<4/U^(BF,.4OFU2
MC-+T[+*61@J*9!4)Q7I7',JA3?9,7/35%PUTR#SD5KL)1XJ%245)L,"'ZT1F
M;J2RIXE62*ZX\IK#,&!Q^UA,!TN-%9%W3^9;37U3Z>0[HMY'^\'HQZ.3$7#U
M<=92NRQP.U,6YH[B;[++6)@/LF`@KQ7'`SYLO(5SL0E%NKN>=&!E7:?88@CU
M.I_*C_M?1#79XV+Y6`&*EQ^AU]+N$*J0@T4(DS7X;TPLH$P\X''/J#RF.T'L
M1THQ.78BBQHMB:J@TJJ5\\L65;Q4/C%H5O3PPC,,`U0\X:G$`S\2/PF,GRG,
M`R'!FM6<*VK:HU5TSHEB57S5@4F#2"'X(`5'=N]BUV["U^V/9X`<6PXD=ECZ
M"[/#)'&LXC(1`$-5K!,PYGK/'_"`6&#;XXU>!=6RG<^`H?<H:N7;<IF4+GUH
M>NCZ\B^81P%O>R'!SD;723+F]W3&Q>C2N/IU>#G:B_"TC[#_X]1]L-@-Y%=>
M'`ZI3M2\BL)(Q`&:%T>;H!,S4WLL7:',<$*LZHWD!>_.@=!DZ;DPP)J]Y"=,
M,F7RU%,WCBV;@-#`Z+$I>C=\X:W$.Q`K,I=4WA9>2/)L<G\[E9+E\CD)&'8>
M(#]/3I\#43!O(412LBB>L`X<LN"I\!*#:<CZ2H\3%R(+9%TM/K1LJ$<.0.SW
M'7LB-0$!@77`EW<7%6,C=U(4PR*<'%GLI=`-8G8<VG&EP4+7^%1'OY$D`6J7
M<MC%L^32,V&I>$)GLG/W&.T2ORRR[9#?\<3-.YPQR&BUUT96^`('H'YT/='*
MDCGNW'+X%](EC1PI6M8DB5WC"A"TSYF3:\;W3[OOV8?:8,U6O;O+`EFMP:#>
MWF6!KG9]L,OU]P;UP>X*A#6[]?[N9M_\VI<F)CR#:]J-!B<;HU#-&^1HX'E'
M#-(J0&Q+1+/ZS!I%]$GFPE#^0Q'ZC5352%%56IFH6T>IJ@RMEY!?:,6C=JXE
M4>WK/N]K:\/[N@YQN[D=KD;>UY'7KL;7I+5WKK//Y-E'#Y$AN_BF3C^*LV'!
MW>WS;/RD_,</L_D'H,0FE4DEK!##.TG8?5,A<CV([+9[M<-N?WG"?H79BD1W
M2**=0:W3[FZ>,->B'LNO[+1E.JI/U:=]^*01`IL0J?MDU>_CR-4)MQJYK'2U
M!RK\.+Z<R_,8JV=6[3EUR8'TQ<C4,IJS_5JCU:EUFH.E6JW:@(UM0*\V&/1K
MAZW#/?#B[H$L&B7";+/380*LC/R(PTQTH0`OA.9?U<B[<2GOT?75-EGQ7'3J
MVT<77OEVKEQ:J]/JU7J'W:*'XFJ_]WR_6\W#VJ#=V`^OYSYIK&KDEVP9[('!
M7/CPOO2:.1$<K8&YJ)ZHU,1>JXE^K=-MUIH[Z-Q8;?(6-[G9Z-?ZW<IC45V`
M5I]>]R>-#J_\9OLW<F4=K\[ZU$RVVA0N9`A7GU[+IST\\I31`JV"&=?6EJVQ
M_8O?%X[3BCC729SE/V+NDYU7C5S9T\EYMNUMYDYDO?RHS.GJ4V4P;X+M*IMD
M?39)'X>\\8R?\Q$5(:O">$6Z94'DKLWIQ-/\R9UVC%U12R_;'7;H!):,';V*
M0D='/WC),*RU=Q17ESJ?IL<?\GID4>5C7CGM*1683\].$CTOUP*8IESJ-A9<
MJ-HS+;AYV$U6?-[0JJ_8+5:KO)2="CA=[$6EQ:O1)VK9EV#LR]'%^>4U%HQ/
M<`3:6.6L%3N\.LI,T1HT:KOL72:((B7Q(AI9/SBI^^%4!S,)`#4P`]R\JR4J
MN5*-2!-KY_+&OP+*&A:?7(3P5/9*XP8K*S(?ZQ8&S%M@IS-L(Z/V\KAQPT`I
M6^MSE/BIIH2B]S(OVX?==JTQCG3+W%O/7,RP9@56;N0%KN?F?P'`J'-GIG+N
M=4XWDK@E!*_OZYCVPU^\N*;2R"O;/!1[(XUG%ILJZT`Q@R5TX<WO<.HT?='0
M96%ZO/&`@34G[?01U'(F6-?P0>+A/174FC`?-'Q-[?U8@X&][RQ(=425XX@&
ML)B68-XZKA\`AKX#G(6:EA8151H1=Z16XN8-,_9(RL4"+4%X1^=?+BY'OX[.
MKDY_&\D:LV\_GU]=O5LN^<HB]Q*[DIE,.$;>8MWT=W'#GD2-6?$CE;VF-AJ\
M?'PM1;JR]RAPI6DYHN*]BXVCJ-9KC5=)-CX-AQ<UT2>5*]4,4%0)5@^`TH=H
M8L$?@?W`JR>G2L;'@V&[7M3,,]AN[&P7,[R!#94#7J\_650^`U&RR'P2+&J:
MAT7T>6,OG'#*J\LG*4GV!X@*ZY/XBROB%V'-HBR6*O`,I#*,N@I=>*[C8J<U
MFG6O./0H8X8,CX[.OYXAVQH7E^=G\/EHA,;*_G2L.<T44SIA-UZ(/2`0Q[R!
MU$G4<C/>1^,JTL<?7?B?%#N^Y5.<#*\^\D_OJ)PRD+AVB*\+ZN(EWAI>?94O
MG;GUU,@(UD&C]3XV5)#FAZ*/YR53.I.?AZ3L%`9++Y:Z/!D)NC9.!7]QC]V@
MU6H@0'+>Z-LF0$=->+*G0G,R01%V+_N=AW&C=MX5@+<T9'/J#Q##"[9(DKX*
MM)S@T@"D2`PB8#I#-KQ3![XPI:YB6$N?%W6NB<Z18"%9\ZA*?]04R\VT$1!O
MW;!;BW>[-*?8)O.8`4]C@>]FMR;:`/$>16/7P]K/KC-)]2`2;=]56P@0V^R#
M+<3[*_X)=,@[<$J(8=Q.W8!CCZ:-'>^&QMNH+;"A8A#([GG13T@-"43%?4^-
MI"X1G=*,F0DX,PWLD>0A!XCNG*)EH@;V-(DEFH)I6]QKG4%[)B&`SR,&!P0#
MVPHD=VK&Y[CQ3)(`WEZ["[`,.XWNN_?&.9CPM\+^O8QZMI`R_I=KB4X+5]CS
M55/7_7/4(F&(1=AO%3[[733*8L8UE5`?JBT@,_(@`L(X]4'N_>`=!_'M6-P<
M<U$5']Q07F4.=WSURD'GG:!%`&W"P:-&?9(:.[);1E:>W(86[X(MJ[$K#1=K
M:K?%FJB=%TF=J%!\)%$4+'M)+/\WPK+/L1PWGDANFYE&\7V$XE25>OHNGC*#
M)*7UGC^&TPM_!;@RY/K`0DF@[$%TZLN,Q#LO@DW'%@'!I"X4Y+&'/40G<D+V
M`TRF:)@,FN&)K_6K.AF+?-.BGX081_L23Y5(<9IVBF)+1'NV!"B\8+P?SB5Z
M!+(R_1/BKI)B'O/68UPF+<P'*8!X!P\8RI(=WG3;A)-@<UD\*;H'!(\L0D^M
M=B<32[21XM"DY'2BQZ6`ALM(7P'GALU,>YJ$116#T;PIE!(!Q'MNVKZKHCDK
MG27:):'SIKN.2>V[:4TY]`?83S/\/<,6?+Y0K5G70&8'-1VFDAS-6VD)RX:?
M-"+=Z['`<^,V"+K>P(]3S>*YK,A8I9W;&NV<Z"D>G4`UGHHEVKE;5_T;D242
M[9WH8PUP49M:F)%TLRH'XQ[<''$Z.1TI=.I'3#H:%3_*HZ(:MKSZ]8OIP<;D
M*U>.)]A'T4;,D'W$,J!^,<$&`D87BG;0;H"BO3"IO8^ZH8I-GML6Z8B;H4C&
M2H,R8Q@=(8&!X>]CIG8#SNB?(]%A^TKVFJ-N='`N]]QP08)LR#O6"2HWY2(S
M:QMQ,>!ZHO?4J7/'!"#J>_*YMR998F`UARF:%&*"L#R:,^\6T7"*Z/:-:]/_
MCB.-V;L<C9_4]]VDOE=V"WOH>FCF<W\$)W\3'7(:KT%&VHZQKY.OV*-X1/9<
MVZ8MDR2?\>:)!KJ$#Z6['^#L%O%-F./H)IBP%Y1&E$@O:K0EPL$@@.-$RA>"
M0PC9'7?BC9AVL:#6SDG9C]Y>(,R#=H-WU>8MK+BK1SVSQ8Z,B`[UK@Q<MZLX
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MF0H;-;>HMR+8SA/<S!H*`312(S](S&9`:'>9^Z?`K65\(F+C7&W+:IU[1_CY
MJ<%]2&:[WDN2HIC<#=9ZJQ_K=OZ0OC,7#1_/IVA:@(#W'KBA%5QCC,?3W-4;
M;+25CK]-AK#HNP,-^NF+64T@4<I]G0Z-F22XIM"TS4:SKF]EM>&)N[M9;[M=
M[[^T]6KBHIY&BH^,2ML@TIX)R9,"Y%*#K%W=*/BI/I7AD];9GR&D=+QB><DZ
MKT?4I@D[I_E7N7&Y-\)JA[NJ:_VUOEU]CMI:A<T<!;MV)%V:]WG;(6WRG`J5
MZ^:-/5.&NKC[UXV1_J"/[9GS'>2O%3$5J:0Q,CCL;9A47H)L_MWUOF>IA;R[
M"\^]Q7OHG3+;\RR0/2/9;I>:SR^WOBO4;P;UG1)+B_5;TMN2+R>6@_D0$QVA
MX#^9JE`=C5Z6'Z?5.MRZ**NV=VO;V^XW*W&Y`;Q2S.>+\[F]V"/1B\=AL]85
MG+["(UPAMB+.[1/GH)6KAC:OB/@/LGZ"DA%:\")>DQ0:O7!IWG^1KM$S%IQ/
M+QGF\0)NHE3^T)^D\O@;?PS]\ZFV7$'CIP_]03^1N[]ZKK4#V$P`V$H!.#CL
MK1%`=&R<.A>>.V;^NE`(YW,]A/F3I:,TG@G?<@S"(79M\,F#VR?7G:P+?W`H
MT,.7/]F:X5N./[!JGPM?S/Q4X>(CAEM>F`\8QC.\-[W)50"<+[IR_<9CSUQG
MZ/OAG']7JE@=50IJ+>U'U<\3,1ZM=E,?79+2%<\N*:B-Y&GI`TPRFFHCLP_Z
M>7$UVYE_QZOOY@11K6UVC:I^-,ENCAZKD3<[\I[N?L;!D.:'M=O-1:L\9@'=
MIP)O>2$A&T8NQ?DL0^LFL%H1UZLAKM;6B&NC\C0/OY8SH4).[=6!P!O`[[&%
M&>V9DE7RWX/%[(G6V5`Q]<:8^JDLNIL"GW];[8O:.&(V;:N4"^7Q<K>!_%<H
M%$>BO$S.;'<N)J!2V8U*,E:2,3=RLU'O'A[`?_N5C-P^\OOU?N]@T*D?]E^@
MC)R;6`3AP&93D)$'/%7/2`C.3H'TO0V@_=+RO^=--?48BTL>>&;`JK-B)3QS
MZ\9WFP?PG[:6>RO!N4'$]]J`^'YOXXBO#,OT;+8UU<G$2BA60I''(-:[C3SM
MRNNP[/P\\KJ$9;O>ZAY@Z8#=[LI229IXFC^Y+()G'9?X'XQTC$`T*!8;88[/
MWX_K'WY\T,][8EH>SL>4N:00E:[+2RQ*&$5`+$*//:6]2>NG#["[2BC$QF'6
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M9<#:8RAM8_IT*=*R.-N$T=@L;-=?M+_UOJ00L1&(LMV$M[7Z3C./*OX0`N`+
ME00G9+1?.C):^<C@-*H@XW!7R(@\P.F>Q<"`UGCH3(ZQ[3&\7Z9\+:V3.[I,
M>$JR5K-5[^XR8ZDU&-3;N\R8:M<'NUQ_;U`?["YCJ]FM]W<W^^;7OHX[=VW]
M[$:#DXU1*`D!.1IXWA&#M`H0V_:OI4^BWD_IB;#D_S=JE#%R)FQB@)`SVDU]
MF-E&KE_7F/:Q7D)^H2DHNCK&U;[N_[[J*AGO38A3"1-2JY&W,_+:U?B:M/;.
M=?99.&>>&62[-LI_V/L*6W*.12-6.M*HC<$6O('SW,UT_9/_J%W\UB*MMB>&
M=Q)!I:L*52'R*>5<V[W:8;>_/(*RPFQ%HCLDT<Z@UFEW-T^8:U&/Y5=VVKCI
MZE/U:1\^[3J^OX16_3Z.7)UPJY'+2E=[H,*/F>/.+4<]L2X[LVK/J4L.I"]&
MII;1G.W7&JU.K=,<+-5JU09L;`-ZM<&@7SML'>Z!%W</9-&(FD3GBR%WROUE
MV%#>C_I7OW^Y-/^J1MZ-2WF/KJ^VR8HBTW(O77CEV[ER::U.JU?K'7:+'HJK
M_=[S_6XU#VN#=H&.#64P4_9)8U4COV3+8`\,YL*']Z77S.+XG@MS43U1J8F]
M5A/]6J?;K#5W4$J[VN0M;G*ST:_UNY7'HKH`K3Z][D\:'5[YS?9OY,HZSA'.
ME#:6.]EJ4[B0(5Q]>BV?]O#(4T8+M`IF7%N=W,;V+WY?.$XKXEPG<9;_B+E/
M=EXU<F5/)^?9MK>9.Y'U\J,RIZM/E<&\";:K;)+UV21]'/+&,W[.1U2$K`KC
M%>F6!9&[-J<33_,GEY7P?U0!)TW1QU-G[%%Y*=,^(D."1O&'0>!9-R%-?>T>
MF;8MPM1@Z-]-+$H5^'&E.+(]_*=4V#L]._GI0Z?5ZQUVX]4]`Z:MKK!0-3Q:
M8:MY.%"+"*Y[A8'IW%KPTM#W6>`?6_[8=OW0>V+IKCQC=RV<QK^Z9\C;[XT;
MUYXD>FRDF(5L'.?&7_RB^W1Z=CT\^W3Z\?/(&%Y=C:ZO:F@<)[DW?BW#6'*=
MI*A^EA\WNOIXJ?&F)06,25M("\$H;',\#N>A;6)(B3EWO<#ZBPK#U7!'?<NG
MAX)9VO*?NK;MWH-@,,Q`E"S2!6_'ZUN"D+VHY-;OYC3!RRC!9Y^#\VJ)[;22
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M@!@/N[J`/.V:*F*,B;&W9\18MOO=PL'W*TAW>91^1<1+B;B_9T1<(HE:R=9-
MX7WM5)[:@YTX!YY$]!&-)3ZNQ$]`^'$`/Q[BIT9_)[#DSTW;5@_Z@UJSJ7=`
M[:_C>,MT>SUC'C.GL+.K?,>[\#X9!0AP#SQ2G<-:I[FJ,U?9A.M^D[4;F/9R
MA.\M;>_(G,B;\4VSUZIU&XVEV"Z9VU5-NEF9)O.!1OM'-LWJQ'*L@'VV[M@D
M/4PRQ>I1B3;KSZS8@,>S2JVH4BO*[6]^H8$>98*EG"Z:*K7BQ>YKE5I1C;RY
MD5^81ZI*K=B;@)R]0DN56E$137F)IF1'A^V+_2JUHFSV<I5:4>WNNG>W2JVH
M4BM*1Y55!'N56E%*?%:$^5I2*W35$`M?TZ4N^I3WA"_ED^?Z2OV_T)^DBO\U
M_ACZYU-M4</&3Q_@$`1GH!C$G`D^B*4^!Y!F`I#6^@%)8W(8'RV&:DK)DY'5
M/SS,`;'@U/F[N0;8E^.WVP#C;(VP2UIVE]'R21B$'E-'P:0?QV>[O(M^5&*.
MGL$CX5IEYKQXGW65F5-EYFR/U*K,G"HSIS3$6&7F;)1@J\R<;1!QE9E39>:4
MC2S73^559DZ5F;-YNJTR<[;@T*PR<ZK,G"HS9UW(7I_7?AV>SD<X@+-#G<$H
MU_?,OF-?`%VSYWC]VXW#PV+.X-5@:!K]/&[`;\STKN_=YRP'C-"G+D?,_N'Y
M2YAYC.UR$3C_LP@,1SEQ0V^'B\#I/ZR!GD[@V:<OHSD`4_%9RX!GG[N,(=I9
MSU]+YQ"LB:>N)0'#HQ9TQH)GX+_7`AU1"&B8AUCW'_^_@P/C__W]RV^=_^__
M_<]X$?[XYG0/)W_U[VZ_/3A?C\/[3WWOL/_OUG^_7C_X=O]N_%?#_E?P_S1_
M^[/]UVSVU9X>LXN?+__WZU]?_\^:'9\/)I^#__6^_-^7,]8)>HNA=7?1,'],
M)R?_M_`___X?YO0?^L'D__K]__O/[[W[WJ1Q9K+__=BV/C]T_C-I?SN?S[\&
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M8>`NM4C7@]>5N-E<PG@9[R6J-%(]@P]:M69[JT$:>XFGBGSTZ0N#?JV7OKZO
M0BB*:`GT;>CW2#@\=&4D7HB">%VJY^"@5.+U=2&_TZ@UVKI0T$H^+<':,9LR
MSXNZVZ1G\^`TLJVS<R6>-KS7O<-:OZ]/=W@A^UE&K/<[M4%7ER]1/KFTUX["
M4V?LSG/+$1A&8/Y@_I)C>>7"VDM8RLCR8`=NS?JKMG5KV]H]K!VV]4?@ERW)
M]3A\0MF8E,\T-=62F`"_9O#HU^5RNV*84C%,53QD38AL=YNUPY7!]A5F*Q+=
M'8GV6K5.1Y?%N&9\+E6/B:?YDTM[6#PQXC"WKT61\4K5X$*+N(AHJSBU*D[M
M46NOXM2J.+4RP+)]]U,5IU:V>*8J3NUE[FL5IU;%J;V`>Z$JT*B*4ZO(9]UH
MJ>+4JCBU4HU<1B:IXM2J.+4]DT]5G-KKX9`J3JV*4ULJE_;:45C%J;U*6,K(
M\E6<VHO<UBI.K8I32Z"F8IBR^-)>."*K.+6*1$N.R-+'J>GZL#T^K$Q3[30U
MR%'HH=?D&44T!ZUF>Y`;2R?&__!<();W"VL.^KWF$X!((>\IR/CAOW<L^Y\_
M!3#63S^G"[,^:8[E:^TT&NU>8JGZ&5*KE:ZS2_CI"/[7"IZ]];W#?E\IS)L[
MPSH@68Z3?F?0[3X>$H$[?A:_QA/WQBC@<7.LZ(YW>)CB./T,Z?C4`"3"S+5!
ME/NC/T,K>#AS`[;N2IJQ<%N'Q%Y:2K.;+J6I%,;4?+KZ=7@Y^O7\\_'H\NKO
MYL+U?S%&__OU]/I;4@NDBVL:"0&]@_J:2W%P=7U^].\L\L\OKD_/SZB4Z.7H
MZOKR].AZ=&S0P\;%Y^'9BH*B.UZQZB9+&SG#\#;T`Z-Y>'A8HPJ@HL"H84[<
M10!G,!.F1B*&O[`')1S/TD-XS`\\:XP/\T<7MND8;W$P/C,.;ES`E_S/=\;]
MS!K/C(7GWED3`#Z8F4'23'%<Y^#/$"R:J06C\JE].AI:#L9(85%D%2Q?A6L)
M9&/WCGE4W116<GOKL5LS8%C[M%EK-!KX_Z(0:G:LJ/`J4CJ57_=]/*."E)@#
M7OCX<_/!N&'&K6<Z.&G@&N9T"GH$9O%K:;RQ^<)V'Q@@P/6H#FMH!R:6<16U
M6,6,=6-(7_W+=$+3>P!0X:\4IS(3\#DV;>9,3,]X8*97(\"8@P'LZJLM7"<,
M;P'*YJC4DXB'K_WPYK]L'!#P(1BH9F"-`5\P@HW8]Y@))W*#X?;@,PBIS7R?
M>2F8$*OU[M_D:@(\P1M..+]A'G[GAH$/RYT@?!*',]-3\!2-9`*FY_PY!_;/
M1SJ$$?A?@471^VP<>J2N:XC-+M_,>G8;KP$4HD<B4O9C88%"@W499T`:!!M@
MZ+!NG`NZDEL9.I-HA=%@@1P,B=NX9UZ\]68`]&V-L4^-&Q""D,P=8]#X6XK$
ME,$<8VI:'E"1]YT%QIUIATRB+T%FR`@2=!@^N\JY"Z#0?,T&D0/L-E;SIJ$F
M@N8)U/J2(U")Y14HS,;&Y!4.7G)Y->CJI%4)9-4U2A9"Z+WI)Y%D+A"#,-7-
M`V=U83PA]QVSL>0^(`+%\D!^Q>_2`%W$[)L>H-7(85^"-'>P>\NV582LYF!B
MV934*\[`-!]?08*)7QH/#\=`_F`=:\0Z$EV2+52M`!1BF'Z62WB-<O^]UCQ]
M$B;V(0.LU1[4![H\G(VZI<7D_9VF7_5WG`#5[]0[A5:_\7OO1BH3Z_???Q]]
MW?!U=OENI/8S":GZ5'VJTM(VP:!G7[]\'%WF!_^<GPA7#7?C7''M;_R<?^DC
M$/NR;H9VM#L7EZ='HUQ9?3D\^S0R+D:7!OD35UQR5AOPA`WX?73ZZ=?KT7'.
M;,/?1I=#V(/1?T:71Z=7L!FT82MNFTMG8I3(8!"'3_W-:^*$(WLLH5^NV=P"
MIO<RB)8[9UO=[34.W4LTO6G4VXU<&C\PWC3Q]XK&\I#7U<8O5'+N:7).N-$J
M>LM)6&KR5LA;"^7:*^P`-W;:RT19H][75:*HD">0UZE$V?I$&?O!O+'EZX79
MJR>WMX,.VF?O*G;,-\L&E2Q[NEFF35HLFRS;:P_W4NDWQK;!-EYK>S+HX.5Y
M+G<C.=NM#AYK=:*S0N?Z!>V6S[\O']U]K<NJ;*)Y7P1MOF=05YPM"^TK-`_0
M,]C).4>_>N2L]`<"`^M+$U2418=H;3V92KI5_L`-X*Y-\9Q:[+QZW``O]KK+
M!5DOISA=A3Q$3G6Q47D#MW6F;;9:M7:_NZTS[5XAIXA%5KD"EUADVH-0V019
MY0JLG"F/%IN];JW7TDK-[*97&-W#:Y>7C^YN)9U+ZC^LZ'QM.S#H]+8;M_/"
M\5E$3'>W&HS\>A#?65%3;&NB._$T?U+38#`C;Z/7UXN9:Z7\@YR"EPO!K.`[
MYIFWC.?Y1@F^;BK=>!)2UC:)WLQJ,?D7+W4P0YI\5WWZBL*V:I@#OF"8,LML
M2J=F<>)W!BK+"6`>WQIG(8F\%"HLB:G3[D5*S_YAS6$B^\%XTV_4VHT&AVQ0
M&V#5B`*@%8!LB9K29\5'N$I!V.ZV*0>>0&RU6Q0EG@0R22<)B)>!>,=\VNML
M[0"!5EZI,@M\#JQ),-XT>ZT8\/ZA#NYE8B[!B$O80V6P]7+(BI1NK(8@4)@J
M>D`9W7$"MYW-PTK"O&X<9!.]18IOM]%:_!`K%'G>XH&&^!(.OK9(!]?\LC`G
MD\PON79JKG7J+5,A`=8,`&C%)*WFH0!@1L))?IV=/*-),EG26EF?D.2Z)P"@
ML6WZOICYA]T;"(A4.`>=D@'4*P-`A7+$$F`WV]WGFP@!L;D#;.XAF]?H[P2S
M^W/3MG,K8J5G/(\2*@M9PTL0EC40'LT=J_A``_\F,/9HHVK39/3,$^KC,;`Z
M(?<I%OW3T;1=CJGVOUC&Z5IVOA(;+X=L*`-<KTPJ<;#'^_KI<GAVG3OC\?!:
M*PHJ.;`Y>CG4T$O"Q74@>\\OHO.0_(7>><_=7QJ*JE#TJE&DD3K&'J'M9'AZ
MF3??;\//7_5&RVL556=8@17]/'DHXQ5=GQ[-_@2B;`NB)!H47Y.#?5=(ZC5:
M5+MB#6=D[=7$ZIN$;:VT<#N-(DM<O7_;6%).S-%K9?A/RX*X7RC_/BXRN^+>
M4G&O-O3YM7+O;Z2K?SZE8M"O2PF_;?9ZCPA+KKBX5%Q<Z6#UB.)Z4V;IM?!Z
MN+>[WJ-O2<CH;;?_R!#;)Z"NLR[4&05$RM[)DTTAJU1TUJAW=?&6.Q97S?WR
M$3PB8O4)A-=[D837:0S6[FA((:Y?B;<=(*M45+9Q:RSS`G\X"@A5IJ-?=AL)
M%Z1I1A5B-='U:NS.L9&U21V)QJX?&!ZS3=%U)XZ62V(RV<;HWO0FO!/-`\/7
MQ^ZM`R!-^`P,(R!;M4:[0W&9R8%D[.J!C%U=,,]R)P;V%A*MC91^8-@"#/MN
MCSEXZ>7=,'5R>+95;S=Y>QH>$IJ)E/78W+0<R[E-0H5-$3US'%`;,>;-U?A+
M;+#$VVGIXRU3-$/1EQATV:ZWN@*6@@$FNZ<@7;0Q#Y#$`%D_G,]-#][$)D=3
MUYMS&C)OW#``@6"G^B^)CD_YA+0T_)8VT&=JN&8*TTC('D45T[RNSS0=EJ@C
MF@B&;:0&P,Y0*S9GY<8\NUN/(?NZ#'KXX$RT@FQV^U$,:%:P9>54R@C3B+C<
M=C+]W373&0`![K*9SJ!5[^RTF4^W/MAA*Z/#>FNGC90VO/:L8C>>QS,OL2$#
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MS1>V^\``>G>:W$[ELKUNB'*,-'H\P/W,I4I'&*QAVGX\2XKN1(DDUV'&G[!0
MD,^&-9^SB<7K6R$<,)MCW%NV30^KCZ:1M8"W,?(!7_&8.85'>#R&J\`8+PL'
M3X*E0I6`B<:B;VA\/5C),>2K*X&B@E`!(546+$LA:>$!C+CEU!*4;PY5'C8L
MQYA:=TS&>RRSW,I(W4-8F?T$VL:-3.&H21E*,I`2R-ITHJU6\:VAN.2^%2>_
M:&O3R]+O-`8*I?8YL;-]M?2;'(KOLU]@H\NRRVL>[I@J]V7ES]3RQZ;-.8LY
M$]A1-;NVI@JX1>B-9V:&JWC+3DDQL`=C=SZ';>*4ID9>82!7P/<J)2B`.&\Q
MB&CJN7.#RGCBA'PSD3IH<"`"BH!;>.Z8L0G!%,S2X`B!RB=^T^G7^H>-U$8O
ML8YVO^]9[CX'#KX!)*Q+=_$D1'5G5165U$J*@,V*=O^ILKV8<(_/#WHQG\:3
M5AKTNK(@9F\0DU)2]F>V5!$11A$WRNZI1F7OXOS=+L+?H@G'TQ@\G\,;$8?G
M\'44AY@A8L[:Z&=O=O3*>N^W15D_7NQA_"-/'4X.%>^)!=R8V!?8"%/AA":&
ML\;T+X-QY4"@Y2W*K0#Y@#(BV@M\M]6EN5$:6'[\W,Q,;[)YZS$>B"QI"0?&
M<I9(9*8M5Y&AI<P^1&M(`T[+PGAGL)+AO[KM7[KY__@Y]`]N37/Q_@JGF`%N
MP6P=_1E:P<.9&[!CV!C;]4./7<-Q]:,-SWR(B.\?T;L(RT=8W^1("<<>>DCE
M;,Z<X.-#_,B%^8!?#3'L^BR<@R@_G]*O_C`,9JY'T<^A8P67;/K/GSAJ?J*8
M9H"`OAMWVG\,_?-INSD,;S$D]H\A_O?"-ITO#`?\R9BPL36'$\(_?SH]._GI
M0[-!_Y35KAOB#P(E-W//7/_H0P?.:_:I,_;H]>L9_(I[=0%R!O[&6/`(8T!K
M+(VOCL`7G/N`YAK+\-7^Z0.P;;/[CY]WM90/QDYPR9]?17F/P"117E<0WB[6
MDL>I-ZLAN$E#<"$DV`6*T//I$<DIDAEBXY838/>/$]!TDE^OW4*LVT)2'*2Y
M=B/0?U@;HD9H1M'#%SP7Y*F(^'#1;'Q;P]K3`'W8L>SNQ;(;LQC^&.)_EW#0
MH+MQT5T*%NE'E($($92Q"D,OD46*(Z(L+.+GD9SP8E)M'_]4C/Z[2.,:\BRN
MD3@L$.)C$@E]5(E:%FIQ!/TK=/`,C`@":QD-Y0QE]/J/X)OUK4)/*B7"8%O%
M8#/&8"N#P4YG3S"X8FHY>C0['3)/9:.&WZA/@XJZI]!<XZ</_49[+<+Z$6"O
M2Z&M"5.%:`LP-1AL'U'K.[F):<_CE,?B&&H("T!/0>UN>SWZ?A6(94%',X&.
M-)FTVJW=HN,I"C5)E'BGFYRK^73R:/8T^-@(C!]*@8WEU-$_W!HR$K@8"1?Y
M%?/N0%WIB3*J3T)3^"21U-^/7#\X<X-O#)8J\][)XI27OT\FDE:KT584]U:@
MS:CLC<W*!?R)ZXFO\+EF477]X:+UK=EL'V\!.UHXUW7:RE)LRIZZE,41CMRH
M',(U\^:/P%3[6_O+1IBK**@?UJZADB;H)\_U_54']H'`D!EA2'S\XUR$.43W
M;D-G(JG)SSG.=QJM[CKUF69!3U'L6SZ`K`^I_)32WMDI94M.@<-<?$7B*Y;%
M'$N%,/GAHEL&#\+:N;;;$%Z4A2<0UA`?]9<C&V?(4K-C,6P1J_5WR&K;X+1N
M,P\5^9RV.2[*KAKGYF5V^6TR?Y+[=%5S;!3=P2]GE$+'=>Z([B3YY-&0%!(*
M:>_T5RS^HPR'[D\_01J7B-;/[CWS^"=K;@5K]H*U!ZN(?CU@%Q043YSLZV*Q
M01RM%@SK`7OMKL$G*!=A-)^/`ZF-Q<<_5IE_[:THFY)KFW8N^K[`,6`>SH4!
ML\KLZW7+I(O*A.%./H;-'X_!\$K!M^?:OC@G[[&.+W1YP6WA5JO=[SY/R9=,
MRQ>_+6RO%,PO5<L7Q]'NM/PR2CQC]_33*L5=G!%:Z8"Y0M/K=];G[]%:X37Z
MKM"V+''RPF9@*&1J,W0SQ;(TCL&BY]`1=^V>BOC-]:-N^70?TC!EGZ&OBRN]
M(M@J-IU&_8QG;!+:3$3/9(E>$86RA?TU#2_#1@M[72F3\KEU2+-U&+4YAS(R
M]DG%1EOM07V@J[>9RI_<5+7+QDZK7?9W6FFT4^\46OV2V';UF:?'N#?J23S\
M_OOOHZ\;SEA?1X&)M9?/VB".L\E@,5%5GZI/Z_NTI2(*+[YVW<IRL"<&I=8;
MYQ?7I^=G5SPCQ?A9I[`3B*TJ;*YA=WBEP#Q93264C8O1I4%-XU=4EZHV8&NE
M'8NU75C/5FRAAM4V#89S7<ZN_)??MJ%9%:W**:R#:8LK:\^]>C2MK!S:Q-\K
M&LNM*J=K,5O)N2?*N=ME':8K>NLT6U6EVJ4U--O+1!FZQBO2RD>>KLYO)<J>
M*,JB`AO;.K'O%;F]Y36('M&.]W7AARHJ5;+LZ6:9KB1KZ6397GNXETJ_L>F,
M&3:FQ+J#5+5I:W)P>ZZ9W4C.=JN#QUJ=Z*S0N7Y!N^7S[\M'=U_KLBJ;:-X7
M09OO&=0VI,A`^PK-`_0,=G+.T:\>.04Z"56-$I8=HG=;KOR%2;?*'[B\]40C
MMW?`J\<-59)=+LAZ@XJP\I%776Q4WL!MG6E%Q>)MG6GW"CE%+++*%;C+SGR5
M*[!R!>Y$;/:ZM5Y+*S6SFUYA=`^O75X^NKN5="ZI_["B\[7MP*#3VV[<S@O'
M9Q$QW=UJ,/+K07RGO[UDE*6B._$T?U)V9E12;I^=%+KF,EE*;=-"W1RZW43*
M;/./.!U;9@\/EW04:74W4Y<UZMZP*>0\O[[&DQ!'"?3=QY0D7\^2UHW))Q3,
MZ>65$=)@[F->Y<1F53GQ^:C<=57W-'K77>NDVW\$?H[R>FX\O]39NLDH4^#\
M^93T3$QQ<7:X1DIZU!K7K#M/7&_*K"#$VB6.4J4G@F45W0T>@<WCO.I@K<Y:
ME>K*1:V]F-K*&9]/ML]$-"]CT]PBDK=(Q8^V``^3Y=4U*!SE6X"=M>KC_;(`
MGX0XKGQ[K]`"[#7R*MYH,'=2%4_,);SG(G+7?9$V;?_UFH_`SZ<\V;:.,GCE
MMP"?BRLNSEJ5!<BQF5O42X/-7W,HK]?M9:JZ;=@`W#/[[[EHYL>6QQ#M"[;_
M>NUDT3P-"D]SS\B]39M_I;7^GH8V+BY+X/^+_-915QONLGQ^X<)<;SS=8&2J
M&HIR=MU&:_%#W`2(HH;B@8;X<LQL6]0^U/RRP)[BZ5]R[V1S;V*]9=<EP<0@
M:,4DK>:A`&!&F)=?9R?/W)ID*@)J[S42MQ:Z)P"@L6WZOICYA]T;"(A4.`>=
MD@'4*P-`A>HA)<!NMKO/OPX+Z#K,8?>&A]=A-?H[<2GF@Z2PE3LQJA*6>QEY
M'A4/*W3SNP1AV<NP1W/'*C[0P+\)C#WZ`G'39/3,:(S'8V!U\;FGW%X_'4W;
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M\6*I.%DU>[UDQLH&@,W+CG_V--NFJ75*J8(KV`#N(OF8S$/8&(EU^]G4E,V#
MOS&-F)YVVT38;6\!EX7HL@3V5R.93Y&M_=$8;,?\*K/UM01).S6^DCA;512)
M5C8,@YGKP1%G\M6!@Y>20GEAFX[_\2&1P$*)-4]+2,GFG(BCGL@F>6\T%C^B
M\]_8M6USX</!2WX260#OC?Z@AP]ROPZ<&KO]*&5%>]#*GJQ2;B/-H2QUKR%G
M[M3["\T)/7,.SJ1-9`]]CR@P)F8?-.J-KG[Z[<S?JG=V.7^_6Q_L#OO]PWIK
MA[-O?.U95X3Q/)YYB>W2J2-];@3O^4FJ4;HNAEOC(-JC<H0[POO*1)JOUU?7
MP[/CT[-/1O?G=O/G?-=YA?\GX'_-PT5Y,8D=TFS78S>KM`B4J3Z:+3>,R]&7
MX>D9TN[1^=GUY?#H^NOPL_'Y]&1DG)X9WT;#R\+)(!4I%Z8]_6QBHU*"O/@M
M7+4!SY7E`O/#CY]'QO#:^#+\]K)+55=\L'8[]*E;4=;&+WF7V1NA_+U"7J_;
MW&[)];W"3KO>[&SI"+)QZ9?(XUHO^VV^==!>4D^KVZ8XFA4E"EX]GC@%E:-:
M_@M5D-WF<@59]:K-[8)\V,U-VZFPTZYW#RL%N;I)Z,:['>\E]30'%6_MF&Z6
M*L/$T_S))[2.>?8M:<'*[H4FRDXCK\V5"H3BXGA5H&4W53F1ACN?)J;X/^:Y
M%Z[E!-<SC]%?UV[TW8EU1U_E%E!M%BA+N?9E%XRC>.*\V?E2U_*7;&Y:#OQ\
M!,CVS'$0FO8U\^:M%/9[N;53G[L/'R[:W[K-XU41"%M'0.'`JTU!EGCE([NU
M'`3SHVECZ])FL;#;#3)-P<B1W6"G:!7M9[*S^`7%=$FD&)R""S0"6?NR-RO%
MLO,M(X:7SAJ/Q$:QJ.ZMJ_/^8]"/J#YWF(+\*W;''/PZKQ#_8;=`N/PFM/D>
M*//!TY3YZEU`7=YJ=BMEOA%EOCF6X0D3Z?8R)4'.=@XDCU?EFY9@@RU(,*TF
MWS-%OJ]L\6@]GMB74V?LSMFU^>/8\L>VZX?>6BKO1\Z(=7A7^%?W(O+YQK75
M^H"]>GI*=`DZ-_[B%]VGT[.C\R\CXWKXGW2<8OQPQH$BUP:?;[R?Y<>\3N=K
M]BCQ'4HM,C!_Q`"_O6$.FUK!.X/]0&IBQA1VBG;/<D)L?NXNF.@)`E-Y1C!+
MC_?`3,\W&%#<))&(;X"\I:I].)IO^8%ON%-\'\:Q;?<>!D^ZU<:AYS%8^\)S
M[RP?9WR_S%.X!+W/CIS/=1YK_6E/"HUO-=,A@]L,CVXU\0Y(,_\V)F]V]7-O
M:_&=P2Y1WV[O=O6]WJ97OXX+US6&DZT7BQ4LFX"EG"%_.2&4F[BIJO9UN_M:
ML!3)3H-.M(J[W535!YHL8-3(ZBZMK%37;L@2L;]V9!]QLR['EMONM>^S6:,:
M.?YM0Q%5FUOO]FG_:_VJKF=$PSAA(%=-NPQL4<IH""UB7CU:#@Y>3/3,QN*O
M*LK9%>54)[\2*9^KP`Q8[F3HG;/=L5X!52><=9UP=L+J;UO-6N>P_8B*Q=7N
M[L_N]MJUCC9-J9+E6Z?0E3O[^#JIUVX`0EDGA\>;F(Z?SI/41+<IQL^KS(1\
M[TDE,4HE,2I]\))W=Y_T0?G=E<=LRD`D3G3^RLI7N7\CE]M7J77QMWKU1WCX
M=\XQ19R<3^C:_KJ\,V^[K>:[K.&EFW6WKJU-N^?+M2V5TZP$YE;E-'N9^UHN
M5C^L@0@ND02NMGYK6]^L]?19Z968?\G^M,DFIA/'Q]4.M<JCML<2XS"OCD6E
M"?9Z7RM-L'.:6+=`5M:77FER<IXM@_DQ1B8M1B?!RRR_R\A;VXO+>>&(?-ML
M1=<Y*^[I]O.\4D:D5]2[M@JTM<:NKZL23_,GHS:A=GZF9O3Z>C&2EZ:954/+
MLC,GUA2.'CX]DD8H9EV:<S=T`A_>GB_"@`$%/1CF8F$_X#CX`/KQI</>L")E
MF((+IF.8R-GN&C`W)G`8@6LL/(8`B[=,WS`-C_FA'8B<SR3^H@30Y4D!"0)(
M;LL^9'@V6[M-]&MU._76:\WQ[&4Z<N2X[E_JZC<^_]I/,9)L>WV>NE](]:V.
M*-C]G<(WS)#/G2R1.;_B%%%"$Z-DI\=R9AM66:0O<U_W+HM4[$/@+IXA4'<O
M48^$#9NWT?0@VLQC?(BO"^U3:49'AO52^W,]>_C$?5A^+BK=J6ZWQ^.7@\?F
MH$-7"SOH(?&R$5L1Z)JT7G-+-=S7HOO*'V]\ZHP]9OII]X_\]]9CDW",'IYW
MAN4H;AF8@7M8T'V#/I\J8/EEC+P.NM_!>K?/.==>R/1L;!CA`AV/8]/S'K!L
M'7:']REZSPUFS#.L@,W][6G6G6U'N53'09Z!;:1"@%*76CJPJB#H[>U;NY&K
M\<NF\$LDGK1Q!QH<;I5P=W!4GV&EV7S.!Z/FSK1#NL0R3+P7PI++6SR75TPN
M<D0;9-B_6TJMU09L<`.:A]O=@,K27$M2B'HFJQD.HSOOJ;A'%X[&RM;<MA^M
MFW6C569EJ;:HW=M_L_(E2;E+YC/3&\]RV`-/SQ-VQVQW,:>H'_.',?;8Q`IR
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M>@[FM[+VG<Z^^;6O_3PBVR.VVCQK\4GY7^T"?+9]GU&5`%8.@Z9*`*OV]14F
M@*T4D3L7D++H=LZ^H;5K^CX+EG>$7@_*=WC+]:I&7@=I[]-Z5XY<D.VT1\[D
M(VODS.%X3&5#<D$R#(^-F76'9\$:'#(M9VPM3-N&\V?(L#1(%-.)@?A%V#=[
MYESC>B9N>!-,0SMW;E,LF.[M?-.F/)L@])PRY`N4T6%3M=O3HJ73+Y#'^>JQ
M5!&/GGA>0&C<]JW(769<[$6FZ1V<DUSO00^1$>=A;`MI.S.RRL7M[5;95,4K
MP_\+R&][OK>F_`(,J[XPQS?C.RS-G.:-'\?=381?P5B8#YYK;ZUM1\58G+%*
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M=3ZNU:1A*E]?98B^KAT8[),A6GZSLD`FIVV9-Y9M!1:KTCE?SLC5?4)UG[!>
MA`['XW`>VLO#O2=LX;&QQ4^K[M18>!B%&#Q0^#?[,[2H6/6&#>#J;+/]LTVS
M-]A-NY)JD[>XR3P1<M,'V')KQ7VR`JJ1]WWDRF'^Z+R'[(7>_JFB,HK_JJ;J
MND+Z6H=E:BK^@C!;D>BZ2+1=).RT=!ZY?=+LU<C[/G+E0\9_<=A4S1B''F4+
M+%POKW")=D6OK)Y0569)G['5*9(G6^&I(A\]^2R)FBV=I?(BS^2/T!2VZ]P>
M!,R;+],5)3?<*W_QBOQ/3=/??3N<57N\(G+X5:;'E8DJR@E++I45;@*7JU92
MDZI:A6=ZK"+&BFTK1UGERRT[9BL2?:&^W,33_,F2M7/#RI:F\V#,3.S3YMY9
MV!'(U.7A8(S3FP9%-[T1X?UI2H4QX"'13\C`YC/T.'8KJ1D>\Q=L'%AWS'ZH
M*_K3&$[A<)1<N.F8]L-?6,\MF#$)(W]ET&KV?_%)%2Y<WT(8:[+^F^O(Y$<Y
MT,SRL>XP@0'+FUH!CP!]P)8`-/C"]`.C;3Q@HZ2:`3@T;]E<:;(=KPY0%$,]
MGKD^<[#+@,?F[AU#/.'B<4CXQK0<A#[9@2`!&3X8PB]>`,\"//"N%?C&-`Q"
MCQD6-72M(4;QP0G#\Z/E\!K)&<B"F1G`V\8]/#YWX77;^@Y8YM_S]]/WQ,:]
M&]K`Z2Q%T!X#_OT+GK0<>I/#4S>`=@P'7AO/3.>6R5_CNLW)41+KIB<)O\F&
M4TD"(>#-#'U.V!A`\CGU";(3-,C+5:0(:XDD3?#Y$NY3^7>]##C,M&[/X16%
MZHDSIPP$M6D+LJ!==%AFL&55$!%_Y@)8X(<U-P,DCC>=&)M9DGHSZ)`H3;'M
MN:1P=&7`5B)))*?-X#`!1BT-1*O9Y$!X."J%7")3W5O.9`I4E%XBKEPT.`:L
M>.Z<P&$_F#>V.)'D"0R0`^/OV76Z"R1?W[AY,`0O&FR^L-T'QORZ<1%Z?DB]
M+5UC>'5D])L#VIPD*\O=$8!I4-WO\$7ZOHL1H[#&>RN8P4A6)A-2^(CD4K((
MAE=MG$M47B-\9==E3B86%X@@X:S)`:QK;"Y`_-G&_8QQ[DT@$S?`'`<A-E!)
MPR2%`A<#<KD:T)(D=\-NK;1D`$2R'PN+1!P0>ZM9-X9!039(#74$0,%<CF7"
MY@)24]RQO"AH<JCLC@DAT^7E%--"ID"8==FE3;Z0P6ZMIC>>*8(AEL:P?I<"
MFPG-FN)_&5QFEOFFV:"#A#`"G!M_\8M*5WQ003X9@NG74S928@RY'M/V75@4
MV+L68,[T$I`:$85FM#(GI$7H@6W!2&B^B2U*FL5,4JM>X92'"*0$R\P#>#W%
MWG4H(2YA6YT0L3=AQA62.8K$]J!%3-`>`+&8C@.BP0A)R*9Y6A6Y@#B0MAK^
M>\N!.CO_S#^\H\'YOJ0)-2E'YH#O&S1JYB3N0%3C-H6P43=L;'*0-*:#B.$'
MEE6L%O?>89X_LQ;X#ME*8"0Y1K?QMX2T3ZU0AY-8V4P89Z8$CF(UD;:U)8X`
M$WYDAD6KL^A-)'>0R<H:,BCB2X*)XB6])7,1;3Z\;8`!P.ZS'&[,B26D0(+U
MO+U]IRZ%_K@%B0]C1+C!`4SXRV/<DDN-`AMMN:`=/H*A!@+`4<UHL5BRZ'W+
M3TB=B0N$[+A!D@=OF&T!0?*5F`6V484VC28$'H5;8'X'K;>`@RTK.\N>2*%D
M)%EL:OEC("_$_S)#.BG8)U9:AL..1ILA#AUDVG0:T8&*QD*LP=X8<")T`FMJ
MZ7)A<(;H$),XD_EX=)'D%P*TGIRE;ES-D.A38/DA:)P(`&"(>-[D682W1Z,A
M%![+'&C=>R04(`L&YSLZ_C%8-:;^(60F:KG0#CCE6SXAS<\,%G&GQ\;NK4,'
M(W@[&E>4BJ3Q761;^4TMBRO5@JA%2X(SG0,FH<TU#W*,SZTLN0X+=R&%*[Q1
MA+G\\.:_V(<=6]W!DVHO]J_UJWJD4(-,\5[VPY2G23)]Z5@8!C/7H^1(.K7Q
M$]L-FZ*05&@O-52KT3A\$D?]X^?0/[@US<7[4[+;KLT?QS`+Z`K8Y&OV(_AH
M@\7^@8_R#_FL=)##TY1%[O\FCZ##Z,P9.E9PR:;__"GT)S\98P`+1J,OQHT_
MAO[YM-T$SD&F^0G/EV"GV/X_?VK\]*$1PU1@GC6#UDR`UDJ!!D=?^/<L^+)/
MI`<Y(OEZZ@SGV(AP&;"M/T[@\-7\5^@@K-=N'D8/TG`_%H@/DHXVLHRVNHQF
MO(PT]@]:[>::EW$NK://8!P=)>R=)0#W#I,$_,<Q<(X?6.,CG,5[^,+F-\Q+
M0=])[4'^U&F2>1J0_227M0H!.2`HMPAD,X7)WX7+`3;P(S\4:^%L-9O%X92;
M?C/WS/<G7!S'XY^Q(/FV.-!?N\/H]'X!A_=3YT@<W9\LV4#O(M!K@F--.]!*
M[4!\H+]"9:A%_S8II)TBXR+P=5O])Y)Q1J+#![X3B=<NY>E\W5("3N7+-<QR
M>+(2;HT+ZG=2"\K?@,$S%Y%8@F"5R$`Y<X/8-"FJ$3_0U1O>^^ANW_R%.0;R
M>&\T%C]^,<278]>VS84/IP/Y*?<F37LA];@`D7MK$LS>&ZUFNJY`SGW9>L,P
MHMD;]7Y7,_\V)F]V]7-O:_&=P2Y1WV[O=O6]WJ977\545;"L-[QAS-`'D*79
M30<X@$+1'+9+'BI2[6N!?6UM>%_7+@.EXFXW5?6Q!^5]CGCJ5DX)L(TPT^98
MHQHY_FWO,FJW3_OH&-8SHF&(TTX9V**,P855+EI>,>>MQ0%O&#$%8OHKRMDO
MRJE.?B52/N2URYT,+U%M=ZQ70-4)9Z\#\]^VFK7.85M73B]+"M7N[MGN]MJU
M3K.S<257R?("L*S<V8!VUH&=]7!G:_1W8G_]N6G;.4VEDO..-S$=/YTGJ8G"
M1HR?5YD)^=Z32F*42F)4^N`E[^X^Z8/RNROE';;.7UGY*O=OY'+[*K4N_E:O
M_@@/_\XYIHB3<T6*<.6=>=MM-=]E#2_=K%7CILIIED;JBS:W*J?9R]S7<K'Z
M80U$<(DD<+7U6]OZ9JVG+S56B?F7[$^;;&(Z65)LI4.M\JCML<0XS"M.6&F"
MO=[72A/LG";6+9"5]:57FIS\-"YH\E84:GDG,XQU$KS,\KN,O%75W5N7KZC9
MBJYS5MS3[>=YI8Q(KZAW7==5W5ICU]=5B:?YD[)29)S-N#0=,9N`*>+<XWS?
M$5<=(NWWB?G]/_SWCF7_\Z?`"]E//W]8XZ1+LO&+34JNLJ$S^8P.L76M-U4(
MH`ER+MZ10A-_6#.P1:L6]-J=9N?1L.:1441U6\-JSHSI)-VGP_<\1.:"EX!.
MWMZF>7<#6.RVFMG,Y^7SKAW81_&PH9\]0:$;1-BA%F%%9L\(H'6!7I0BX<B@
MR7)_%NB;1+0V)[\@>S\#ON=ALR!\5^,9FX0V.Y^.IE->X"EZ\Q+VXY(!3&/+
MYIWBKU&KEZ2$@-[XB,R^IR0#-EN[325O=3OUUFNM(M!+&[9YE\,O=?4;GW_M
M?C))MKT^;9U1Z'"U.F9M][?6W[!Z7.YDB?*%*_Q4)3S$ELP_6<Y\]JI.P<O<
MU[VK4R#V(7`7SQ"HNY>H6!`T#'([#O('\7)@C`_Q=>'-@:Q1&MT@:!U=VW,<
M+MF'Y9ZWTOD-=^N`?3EX;`YVU@SW92.V(M`U:;UF=X_:[98_H^74X4U]<E39
M6X]-0JI6_P[K9,=M/6`&7K8;FPI@]Y<J)>9EC+P.NM_!>K?/.==>F"E2+_^%
MU`PAU>$DKDQO!6SN;T^S[FP[RJ4Z#O(,;",59)H*F]"!5:79;&_?VHV]:?9<
M(O&DC6S3X'"KA+N#HSK5_L_G?#!J-`TVMW@NKYA<5"%HD&'_;BFU5ANPP0UH
M'FYW`RI+<RUIA^J9K,:[O4W3?3`K6W/;?K1NUHU6F96EVJ)V;__-RI<DY63C
MCQSVP-.SON=ISDFZXIW-[=7;9F>UK5#MP6;W0&S!?GC"7W)DP#:EY`7SX!GF
M9/KTRG\H%R?6=,H\!@=9Q>NX-?OB1>]UN61`O]9M])=9F3LS,BLBV"(1Y*1,
M54I@6S2AWTVY7QA-NGQ[QZ[M>N^-_VG0/QD*99O.K1AO=';P]6JY<U>;HIQG
MB2F9RTO%0<5>56[GVC.3=W%H>.&XK8CTM24@/R?729/P%[^;>"\G\6HHDXK1
M-1T&KO>0F'L=B6K-02>1JK96`#_L:/%%L^!:S>ZN%Q]UY_7/*69E71GJQ>CN
M$;,7;AS?;A3!:6KF3(YFSFNRQWRFRW&V/?UZTK0;A2CD$6`5WYPUK;7PQK6:
MAYM?:Y&$W2,`WW)"R[D5O<1=9VG;\L*R+KF73P4E0ZN;6%/176OW-K.FE6Q;
MI(EYX8TII(.R<V\&ZJ*H?SK0!6&^8D%@,[R&60OY][N-?A%XE6FS%5:>#6U1
M[/8;:@&*)T(;6V\9:85,8IDW,%)@,;]*4I=C;"93>M=)\H=]/0!;6?Q.6]UW
M#NLYF-_*VG<Z^^;7OG9_K8"\W6KSJ@Y/RH]O%^"S[=^I50GRY7#X5`GRU;Z^
MP@3YE2)RYP)2VJ@Y^X8W3B;9KKHD0.T"]C(*Z%6-O`[2WJ?UKARY(-LEGDD_
ML';.'([';@@GS%R0#,-C8V;=X5FP9BP\"\ZH"].V'XQ)R(S`C7->,%&Q"/NF
M&'B]ZYFXX4TP#>W<N4VQ8(IK\DV;\I"#T'/*D$]9Q@NMJN&]%BV=?H$Z%Z\>
M2Q7QZ(GG!:0.;-^*W&5&ZEY4XKB#<Y+K/>@A,N(\U6TA;6=&5KFXO=TJFZIX
M9?A_`?G_S_?6E%^`854\YOAF7!A/,Z=YX\=Y"1/A5S`6YH/GVEMKG%DQ%F>L
MTMG`KPO__1<@V"HSLF12^(P%6@08ALN#:IQ;PW9]GU>GDL6I-NPGKQ@_V2"R
M2)'-"O\;PW^[U=^?(I*5Z-T7T7MM_L@1O;Q0P4J16S']!G>GV2QB[E8[L+D=
M&+3WW]Y]#0?Y%=?]V'!M:0)IQ40;W)S6H+(==VH[-O=&B.UUH9.=VIJ/1MP>
M2/7SO"(PY<#@!C7NR\Y8[NSJ>JK:X^UYBO/]%:53.N4/9[UV`S,_PBRZE(K#
M6K<E-2L3BYM8A]5)?<=5,'J=_7&0/MM:*Z.,^LQ\7P^,4;1@?:7S]UKG'QSL
M0@!6&[RU#7[;&C3R2KB63<;N0"_N/)-C,\X,&-@TQC88EF)4,^MX-:[!]*1J
M``9>Y^-:31JF\O55ANCKVH'!/AFBY3<K"V1RVG'QD2J=\\6,7-TG5/<)ZT7H
M<#P.YZ&]/-Q[PA8>&_.:2-B7:.%A%&+P0.'?[,_0HF8>&S:`J[/-]L\VS=Y@
M-^W<JDW>XB;S1,A-'V#+K17WR0JH1M[WD2N'^:/S'K(7>ONGBLHH_JN:\^L*
MZ6L=[LK-],(Q6Y'HNDBT723LM'0>N7W2[-7(^SYRY4/&?W'85,T8AQYE"RQ<
M+Z]PB79%KZR>4%5F29^QU2F2)UOAJ2(?/?DLB9HMG:7R(L_DC]`4MNO<'@3,
MFR_3%24WW"M_\8K\SVZ5J?#2][CW*M/CRD05Y80EE\H*-\G-52NI256MPC,]
M5A%CQ;:5HZSRY98=LQ6)OE!?;N)I_N2R=K>/:IBF:?28>1\^R.]$/T+LB.?=
M,1QY.!Y[H6G[4>O($]<[%D7J9?']95WE&G\,_?-I7N>[3C_1JF_]H.U\_<W$
M^C.="GLE6']4>/GI^]AN+5]'-$6F,>33H%F.U52CV^=`D]V`J,HK]E-U)J)U
MIW\!WZUJ';H"AX_FA16@;'EUR_>DOV)/-K"Z<UGO\;/K^T=JZ;&G;])A9_DR
M\N=,=Q==$[@K.*&U@JB6PKN:>G@'U37AMME<S0&:"0N*^$>"NARO@_:3(5V#
M+I)/7.+5TI/1W1JL0?>HH#Q%WCQC=2LHOUG.U:ULY[["8%JA:(O#L"YB7+F@
M%7IA'19@T05]\K#P[],U].$*8&G\#\\%8CG">KT5*J@0$&?L&9)C)1Y@])7J
M;@4$*[A[L`()RR%0CDL7(B'CPC:=`$AJ)',RGHZ>@V8O5[06F7F#@"_'ZD$S
M_SSR3,#YKBB#/(L`6ZW#Y=N?G*B`9"@.V7(4MMHKM.HS(3L2`25/-[(Z*SA'
M.]]JY?=H,)?CL;E*+Q0#\XK=(F%>,KI4=6Z/+7]LNW[H/;&E?-[]\5H\5/RK
M>X8^L??&C6M/U`I8]913B=Q7SHV_^$7WZ>/7J].ST=65<37Z]&5T=GV5]''%
M;V1\3TI?PQOO9_EQHPN/5WD]8YDI\!QH.@^B?#]V3O$-UV&&S_>V;GQB[JUG
M+F;6V+`<L+7GO$E4$ET>NP43'(O_.\#?O'&B!6,M%I[[`^@N8/8#CCQUT9OB
MO]>XZ98B?,6G98%?2]!.CD"=.]9?F&-8S'NCL?@1M2(?`^SFP@?$RD\9UVIB
MXQ(.R=3EX:.:QB?<H"G:2CM!)WD>U/QI^QW><GUYA,<&)N[UZOV=3-SL[FCB
M:L5KG5CC]W\:`S[R%F:#:*L@><&0K+BNRVMDGQIF_3=V8("MOJ337=%5NUKJ
M76UM=%>?)7VU!2AT"N2PG:=`M-NP-)QS(_F@F7TDZU=;VV;-[+0IYJC&W<RX
MSV&85>)G6W3_Z..7LO1-4?MV,3`*T4&G6?/><_>3HHF,#:-;%Y>U9<HJ&49:
MM4$GO[7G*T=.12Y9<NFV\SMCE<$8W)6DVY;&^.I805XX^55`3M<5RG3O5<NK
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MW+C"YC_(:D_XETC^4@H_K4YA3"5[QZ6B+MD=<T+F8T[CZ$?`/,>TCT(?MH]Y
M5#;*=6X_6W=LPG,J/S[$J72F/?28F:HF]:A<R2IWK<I=JU:\ORNN3AD5)/L$
MR0K[HLI=JW:UREVK<M>*$O'V;^FJ<9\S[G,8IBR.Q2K0HLI=>VDNI#W#2)6[
M5I%+E;NV1QJCREU[72JKREW;,L*KW+5=B[@J=^UE<%*5NU;EKKU"\57EKKU\
M+JMRU[8OUZK<M<JE6N6N5=(`9ZERU[8K?*O<M0U@M<I=JW+72A1Z4AY(2BD#
MJ]RU%[FK5>[:B]875>[:Z^/I*E&HRETK&3HKDGQAN6M*PMK&TL\TG9ZO4&&)
M>58T;NQW\_+5_N!1AU_8_(9YF2[)G63G\M2,Z9Z7CP&HIP+4C`%J+06HVVYO
M"J!^+H9XE`V/I]&"-6BU-@75(!=-*Z%J-OJ=%6`]':[#7&SAA;U^\ZBMY7)X
MG@[1H)&+J7R(J*/TQB!JYN*(;@7%!:`6LOX&P6KE(FHE6*O(_#E@M7.QQ9WX
MZ*[7`I7J=JZ#ZLE`=7)QM0*HE1+A&4#ERW)RB)UPWY<>5QO<P'R)7@BL97`E
M8#IRYW,KP+QPU*-'`(/EW#)G;#%_W2UN$X;`LZV7I3UN!X_K<7MT_N7+Z35U
MMS6&9\?&T?G9]>G9I]'9T>EH1;_;A`VS@XZW2]%P?C&Z'.)*,G-_'@VO5BQM
MM^M2%N&D[4P@.&8T!S4#Q,*A`>P0=?:E'#XV,2PG<`W3,<Q;CS%J90Y_VV`&
MLA1=F,9-:-G4S==RC%/OSG)8S3@":WSJ>HYEUHUK&)[>!-J?PU#C.$0X'N:*
M+0)B1:,IH#*="4`S\8UA>`N&JM&F'YJ]ND**.+0%,L#*^%%N<#[J>WUO^@:8
MM(89&&]@R9W#AK&`:>:`L!F\/$;;%J&'];W!NZ1!(S54,//<\':6AJ-FW%LP
M@@F#CT//"AY`ABQ<WPH,=RI'RF<BA)SW-R;,^3B.,-;Q?8)\83Z06#$F(0-1
M-Y&7"S%@S(#=FOOX1B"QK$W(6TV+SRX188@\QDZ[AP_.!$,UZ<_T>2Q"B-:[
MZ"T]/.4D_C>[^J(21N;HAYOP/\U>(_\*)G$`*S9_MUDL?7-3\^<7/MC2^OOI
M&\2<@_>39]><?I]'.8]T1&0="'GR6WUFC7+\&S,]/W>RD4-"&`P(%%$Z(9!=
M0-H/\4Q2>!Y"UTN6%2QK89@2D3\HW<X*5^6ZJ'IS=+$"GX]T:VX8X_%R=3[B
MS0B4O4)0J].O'38*5)]X+G9>'BMW7RXKORXAT>IV:^U>@;HZ%0^D>:!7\<`+
MX8%>N]9H-_>#!_)-TP-YED2W6/(7>N<]-UM7U+C;"3>MGSG[R=W<EOVSA=W9
MX.'F5<%81DFT[KB&7JW5::SFA'V2<GO@Z>&1@94+Y_F[5B[NW-XQ^H4C<M#&
M:C\Z^WG-^%PJBA)/\R<U]<,S\B-Z?;TX&8['L,^6<YL%-'!S+HMJB<L_O(:R
M?=?PF+]P'=^ZB7,5X[&FKF=X;AA8#EZP+4S+BX:,;@+Q[@Z?&S,O,"U'7K,Q
M/TWR\-L"PZN\X,$(S!_UW`-18A>7X%;=G4W(Y,0&WGJN[_.[.O9CP1P?;R,)
M$U_K5W7"P-3RQZ:-%X9MP@K>\^.59'*@-ZUVIW;8:^`CBM.MU>[6#@>=&FT(
M&P?6';,?ZHJ8Q1@(G#XYVF-A@>F;C=IANTO3IW;H3:O1T@%QK="-Q\8,8P?A
MX4ZMT=*/PVMS(5`Z.)+#UPQ.-.Z<&5//G:<',X&4YPO7,[T'PP]O!"G?SZSQ
M#&AQBM>]`6Y78F_JQF4NJA`]B*LO[(<U=HVI.;9LO-)=O86)!?8['7KD3;M7
M:S=2B](1MV&4A[YG+#.%W&"2"C.@E#O3L]S0A[WQ0?A;4VML`@"$?Y^0!=BW
MQID,9_9G:"WP+CL'!SM&PM(0D,O1]>GE"$-;LK+P:OC;Z=FG*^/B\_`LN;)T
ME$M9=GDTG7)ZU"Q&#<%H'@YZ2>7`?%1NEC\#/C>-3J/Y]OL[8V&;#NY[BA=(
M&3"'37DTA!7X!O"K[3XPYG/102^"W)_3;V!)*,HFHAKY"NHOC)ORK)LP8%*;
MT1#A0OXY-W]8\W">71?,@J6IS5N*K.!RP72<$/X'!`SROQE8K@-$;KOW%`5!
ML18X:%)8V!9!"X.<.CR"VA!188"D"0,$CG$@W^@TNS6)(10'G4:GGF8)17[6
M,#8%ES`!2>,Q`D9@[:-K>A/\X]@"(1NXGE^#A3ZD!YN;WUF,(8)!11((4W/N
MAA1*PM`(`-T-QM]#=HE\/F:"''U@IE<WSMS4N/RMB"IFYAUN-7.R>)^;@!,?
MI#B+(/F[N7#]7U!\C('88#RM/"BQ,/A\>GWZ:7A]>KZ"W4O#[\NDN@7$A-K5
M"&!$(ACX7U2]=ZY]1S%@(-EO@<K!1!LSAI:=7TN3WM@V+3`JD<Q!8UJW@I<\
MRQ<A8;CW9)>BLAZ[H><C'Z98_2:$QYD/PN'WF65S@I$D2S,`.$#W0&FH[T$2
M.1CS5<L2<&C#(DP0$K9EWG`=#BK*<0-8!/-!#-@TB,H&;&R&.IC&:`*#(!`B
M0=BR@87R:&:B66'Y`4DSCV&"-V`N`)RF1@&")T.:XR$,R*8!AO9#X+$L>A5\
M9CE*03`@TIYP[C,-7+`'^#`827<#?O\S-#WX$E:;$<Y"]J'5;6*L*AHI@#80
M;&"PF_[,F((<],&:8@[^%-&"F2&D:1B$'D,!:[F3NO&K>P_BT*M1\-T$H0`[
M"C<P]#R.>?/.M&S$9RVY:T#&()XIS/`&E`&,XG,$P<I@%0",9=L&[F)JQ1F0
MS`E``+L98T*15E+\X,[B^1<&@7,*4*8SMM*V/87R`:9K,7JF$F<H!Q/($E1@
MW.-_'#>%\,PN`\9XL(Y)HXJ0';(P]]!`PEC?R^'1]8HXW[)(Q&PT[!?3`U)K
M]7G@:=+J03,7#1['H,0HXR*$9^,HV'B0810H*\)">=Z0Z9"1@4/),\9"#(%;
M+X1*&J*`C6>.:[NW>+:RB4PC*\<)D:N0[^+W#9"/F*B5'F=BF;>.ZP?6&(;T
M`U^-G3V2XHWD"0?.\F/H\&!HIBC9<4%F`BW+2-=P`:_220`#:%%F1UA`A6#*
M%S+K\TS'GX*--65,#!*.QR#_IZ$=10G3,+!&8)Q).!96D<:W@2CECR36-S0\
M]\&T00'X,S#M4.HO3&LBCG0@11ZTX70W[-9R:#U"=J"40#"FEN?SK&S^E\--
M83%U"E&`5SH0<_6J;#H@A1+LX#`JH(NB?&'49N-ORAKE8)0)#BJ542`P!\N/
M%TTK,H44YK#)U=53#J<(.7+RY/D7MM^&TYLC=W\!4_P@=0JR^TV[D8Z,IJ-N
ML]>(2)LFQ:AM6*<JU>)C?GIMJP_(99$;IQDN/0>#'(]+6:F1C*('+G`.V(^Q
M#4;.G51]T2CWKF=/[H$3:[B%"Q:$:-A8H#+OW#'I2L*>9!GS)EM`;(Q^J`.Y
M=8F0?7,,1V^/J1(E,BUB)QQLL`V[$'(UQ=UQ1+HX,QTN(LU-QY)X-`U%Z(=3
MY!AS_@*2!WB=[U$J0`3+?!Z"Q'*]&Q(BO@]4%!$ZO'N#(M#[SH+H`".1GJ)U
M$-1^:'(D9'V?:50EMB\Y$+H]2'"\:77)@R6)70Z"?].)":TZZT<$;BTKJV3&
M`!PD;=,3%JY85B2<Y%C!/6S?9$)62,8ZD2@QT1AE#R0=)(D`Y27]<V0]W6B.
M_`"`%UA_2>D]!E7AR_7YT0H!;6!4D=/-(19/F[C"_ALBHKR`(QE]R5KL&G/,
MHEB8:=+ATAJM:U1'W++DDH]OFBKQ;EAP#V=.H_,WHKC!WS(.0J3#V+&`*!9.
M2F4>HG"I0?F!.SU.-*-`Q42>:'QSSA3/@I]`>'*OS/'8"^G0`!!)G436M87F
M+AX($'$/R%VJ<_<Z?;:)S]P(!EG5D[20;G(:%9*YUB6/:]9*YOMN2E<#7QV2
MP13=+9/0H\\Z/VT2I'T6WZB@8$F-)'4*@3F1\@^/P[#'KN(/4CQ4D5"/97<D
M%TCT\[1HV?U@`?]-NZ!A`^$-4U`IV7C,Q)Q!:?\`W;@+W!'\)9@]V)$J\#,`
MH8#!.Q786;(I%L"9'G>?D5%%G.XQ,X@MU7CXC/7HA;?27<?Y`'DJ/LW=,'YZ
MG,!YS08QGW0I9?P-]:?(Y)20B"0:R+U;0$/`;7-E'W3J-.W&B_9'L:9K0J_4
MT`LG/8U(]3XH,PTDD62@A,[Y@FLWH9+X/N,9]N:_>`R5SCANZB7!H6PQP;5X
MF63-;]!'(A5X/)PQ@W,7VLRPHW2DU,AS@-?%[%8ARD%_NG"T1<AHK]T;E'52
MW/-AQ;U)$JA[J?2`F"A9$!DEJ510P"?5ASX3#R%1%YDQ-5/*1:J3-!4IEGWF
MU)QD892/`C2\D^J3%,RX=Q2:*Y7JDNF&L3N^W<!5MEH<_\H12][*P!E+[_IF
M*,"%DR=]W."W9;0B,JHFT2V87NL`+7YG;,&=^8+?Y!59`I<91?@<3:B>5K+K
M$\I8>@J)RCJ*`FS46H<=(F;0_A@$,4FN41TK]^SB>IH;RA(ZKI>Y..11I7E8
MT^B\V,EAIKP8Z7%"QT+_&NZ[>KB`L2@,Q$\)57%^0+F:1;BTO"+6"'D>+IB]
M4GZZ]_%%A3)W[K%6E4\DOLQ(REB^#X=G]#<@E7`S*;,/0H+9=$CB9C.08Y*_
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M5HC>S>D"19'_-<)_W;B2=D:T+H78)FK9`'4HU<[V:8F>A=\EY$&K?LB-E':]
MH_-+\JOT!+$4)@,]":C2$J_[(A.1;-IHA=EX@]B[)4P"884!1H%%)[!0V"2&
M'F:\A:30--<AKW(<+I>YBWQ"O$Y<-.9Q96&46C<W<\]\?RXOYSYC:,TIJ24\
MK!^C,[IH"1GT2Q[@_S7_\?/*4;,U@.BAT8^%Y44/-1\Q=[-WT!@<M)LQ2G0#
M9J=-`NECS-:("[@OW,S%;Y"5EA7_R:^>EAR>CZ6O5S;H'"I%@(J"]9@%1501
M%%A3/K(SI9X&A>#.S)XI#"<*FQSSVY[/T8WZ$B@;?PS]\VE!V/(FR*%%X",.
MJ5C`6K#5[ASV&BD:34^T!GC:>=6H,O!T#P>=1\.3O\LKRF05QE.S<=CN%B$K
M?>6N)P-8&'&-5@)QZP/P2@28"BYIK@6=G4:K$#;3DV\,\J)X3E6\?!;DC^:B
MP2"_*A]%[NK+N;7[G0(L]4S0#O-K\RT!K==NM`J"1BJ<HA!D$$(4<[#,0#AL
M+*F-B5?1F=$$I,)^:!^T^L)^*#+Y!P58<4`1Z[B(;DO.I]QJC="Y`%LHA<_#
M9E*3K`!606OKIP^->K,A8%X!0Z;J:/+Y93O^9,1FB@W&!)"<_3G`Y9?5?`QP
MS=YJX`C-%]RM>.)ZGX7-O@RX7&'SQQ%>98LA(M"NW2'W-%U'=CXPR:ERSWPA
MKIESRO22R-+#F;:\GT6SG03-KFDU?P@#,X?2&YW"E+ZF578WLTH>OYVWRL'C
M5BEI=JC<=)Y/87K3H1MAS@1+B;27R]Z;(-)F-Z%7E\.]QE5NEQ6;O>[35REX
MUT?FQ?NO*Q8$MG!A+%MB_F'P0MX0BF4N$Q\%H/B0%"5BT"/7#]2%7O!`K6?"
M^.&BV?@F>&+I1"F@DBA7WMPH#OO=2`+G`[!643Q(F0]Z,-<G6]<'^6%*O.9!
MOBYY^0PCX[F<E2P(OS;CI]G(K[Y>"+`F'"8[RP#+<OFICZ$-8Z+DY;#EUV&/
MI.SO5C#[&EUW+=,7>2`\:U_7!6-_Q?8^`\`EYNTC`!QL#L#\^O'7]ZX8:+GM
MW>HMA^[)H.57D2\*6JI`NAZT9TO"9J.;$N*%X&N3_&L=%A6`ZP*VEY+;CP"V
M75C/)!VT47N7$[KN2'BB%3LEY:1)=G)Y5$7Z[5:)5N^_4C<^3ZD"4U6*KBI%
M1Z"]Z/I!5:7H"I9M,TR)R+^J%%U5BBX9@JI*T56EZ-<N)*I*T56EZ%?/`U6E
M:,T>;9.;UL^<5:7H"L:J4G15*7H7TJRJ%/TR"QQ7E:)?2Z5H)1Q^'=<Y*V/#
M$V/+48]#=L3S^I\1W-_I'ZK!K(^;]\EPGSK7]RXYO)\!>A=(I/UHT..I5X=E
M+QECYC'VW`7TV@TUU>8)DS]C`T[<T'OF`GH]L!Z>`'\T]8<GP?YT@$&N`,T\
M&F(-H1RSFV"]G<(CJ;,.4;JT]M_AX]J$'X\^7B<E<=FZ@2]+HC]A-UZ(^8-8
M<&)ET:^K.69X?Q3)A"DT?32=[W@'EZH:^-7!@CSXHRCJAGFK5!3C)CE./)*-
MA5LB+&))0(#!"HRW"!I?S6=\A#Z]2U9,H%3X3H-R@>M9I<6[:^.B_,#P,+$@
MKO7`\VG%7/>\"A56FYDS>C*IVF'29#U.7DMO8CY$G0,LVT9\\-H?-34'7@ZR
M"&7U:;&&WQ&_5P$@,##^!6(`$V,O"(+?$>`CU_0U50=&$U'6<V&'U'5[X3&3
MRN8UZXW&W^J&X%G>(-Q6"F:87J:R#56"@F?A[;?6NQ1F(]2-9Z9W&R-/K#5%
M$7+E!-9;R\+*T0]RM(6)Z`I9_+/X'<LUI3)J;<H`H2FIC.S/F/X<!@?N]&`!
M8H5%]?"I/`R0%%8+.YUF"W\@V6"^-99=!0W-[JEX852SP$SN(-;R$9\S6_>9
M>L+C4X!(+!@1.I1$?6/:&*\FA^"/\81T)`;^5!KG5*$*LXGE&D5U,\KGQN^C
M`B*IV@L9L&0!(=H4Y+FHDWNT=9)=>!QU8GERE*APE,^C7.!-T\Y,'F%0%&0`
MU&*=M_3B>-'M:X$,W"E`EQ]+GE:'TJD[R?%='/A-(ST89?IW>-L%8CR8F8;-
MEITMG*6_Y%B2([)C%9FCZ#*I5P#B^?2(1,N):,0@@ET_NI[GW@-M')D8;[0\
M%;79Z),&;[8!?2BN4QH<@T_5*+;'S)N&&9=VZOB!%Z*L^&CZEG]%@N7<^<WT
M+*3'2\J?7AY"EDEO:\C(-Q6X;!19AZ+(FNIJBD*DR6W5X&%I&GBS<9@'-R6"
M=PX:K8-69SFF,WGA*V$:DFP\#P,L!RX$QA.-N154D)EIW=`E<]W2*9>=]DHZ
MU4"8->>QB,(I-549.A/Z2\09KM?ZW*;]V6QD:N^<7_\ZNC1.SX[.OXR6VYIE
ML32/J=QB2JW(8AK96AJME-GY`TT'+)@\`4,LB*I]*/!.S#EVO^`5#0TL+P<F
MA;4`%3F2I@!:@NUVK=MJ\2+FLKYDTB3`DD&B'GI4*HT/7C=DW@^IDJCAB[!@
M-.MSC3>]0:W9Z/$)XP+)5*MS89MC)L8&JV@:VG:FZ\6$@4`3Y>V4";'WE/4#
MCU^IJIRX_YX/:/_%3]NG0/MDB<AB+U$9ODD"UV^:C6:MUQHD:N;%`(VQE%VF
M)J<H],3KI@ETDQDGRNTD81%+IZ4LM"B5%>E%I1S3N.7U2[/[GJX-VFAQ2_\9
M.OQ10D3C4L`7SEPG:CZPQM()[390;PI2S519H"3E7H`U&L"J1A+30U%]=ZE?
MHRAXO0'0NI)&MG+2+*"?8*//'7FDI"8T7DA]5$XE!5\R(L*EAE%1B(%>$HKG
M$=/SY)U__/SCQK/YY_\_4$L#!!0````(`-F!'4/MKB1-@`\``*;.```5`!P`
M8FUR82TR,#$S,#4S,5]C86PN>&UL550)``.ZJQ]2NJL?4G5X"P`!!"4.```$
M.0$``.U=;5/;N!;^?F?N?\AEO]P[.]E`H:4P96="`AW:0-(`!;JSL^/8"E%Q
M[%2R\])??R6_)'9BV;(C63&[^V$+P=%S_#QZ.3HZDC[\IUZO?0060)H#C-I@
M48.M_SKC_]7JM98]GMSJL'9E.>2ON@.G@'QF30$BOY._CQQG<MIHS&:SWW3R
M*-8A`MAVD0XP_:!6K_]>H__]^U\?*$@+`0IQ6KL;N;6F^UQ[<U([.#X].CH]
M.JC=W[5J;_8/#OTOD6^8T'H9:!C4YF/3PF=[$;#Y`)F_V>BY\69__[`1/KCG
M/WDZIQ_$GI\=>D\?G)R<-+R_+A_%,.E!4NQ!X_&Z<ZN/P%BK0PL[FJ53``Q/
ML?=AQ]8U!]H6AUTUYA/TMWKX6)U^5#]X4S\\^&V.C;W??>9JM0_(-D$?#&N>
MZ:?.8@+.]C`<3TQJD??9"('AV=Y@C+0ZY7#_K5_&+_23OXABV#:A0;D_UTSZ
M)K<C`)R]&BWXOG\5>X<!M,<`05VC"C;H$PUF`0TI-EY9!!G<.N3G,;"*F;E>
M1B.LB&)-;6EX=&G:LT(V+K],C!-AV!5IF)9C(PCPG3:@7^(T:N.+'EMB3"(-
MYQF2,C6,@8,MX.0UC5&`N*K7'-O(@3^]UFP/5X!-#S"?N3QE"5*[J>O(!<;%
M?`(L#'#P:P=J`VA")W<=X"RN\;NHBD';YYTVSU]7U[XHL*X&)?=)X^P#W;9T
M:)K0T[*@C<R21-'8!D.`$#`(5CX3-[XHC,;NA#H2T'KND":;5]W$+X<-1M=,
MW34]%CO$C)B!8.X`RP!&:"(MK?"PMAHK"*IIZS$DDP[\-@J!3&T`S+,]%]>?
M-6WRE]_06R[AEHY<4;X"8SP/8*CA@><&!-]K4!X;P'1P^(G';'W_(/`&?DD&
M:&QA*AU^FI8W"EW\<.%4,TF)N.FT-(061(*OFND"&:_`![RLD''EFRC^CAK2
M0QO)CQNRQ_VMX(D&=L=CK[0Z)/Y!^/TALL<92CIV;OYL9`!TMG>P5YL!^#QR
MZ(]!C<Y?NW3==@D(Z5,``22-XP8X,BM;&EZ\[NVD1.E\!<J\65.FF#2A#[6X
M`5*DB)6_\VTCSD9`]*&()A`9N'PKY+:`-+B=5R&5JT"4(Q&B]!"8:#!T'DFG
MV'5&`$D?"WE@5_.$756)B[Q`K;?K?57!WJJ';.)I.8L>\7H<`DD'L`F=*']$
M-L9RM$I%+/`NGK>99CC#04U`5E@]^)2@]27Q?1G>10$F+UUD0<=%X!+.Z3^8
M&.-YX2/;-*[&$V1/O5`*YF<Z9Y&KWJ<"0N2EB^5LB&[`DMR/5#SUGB`/'?$^
M-UUL5K,J.BO4=7=,.0%&&TP0T/U8`/G9!!Y/EA&-'#&MD^3CB[%-M3N4MPZ(
M$V6S;=>WF$GX([^\V('B?C;^>C%!$EV>A#:XF^:GUS]V_R]N'G1C6WJY4Z$(
MXHXXVKSSH"A7C/EIT4!`/.A/L"[FNND:T'K^:-O&#)JFG``!!^ZN-GT^TAA3
MUBTB-MCQ?#19`9NP^-VE/4(!<XI9B-W()%9NMY0,M*N,,V@)N'\GAOO(JIW$
MZ$L"RC8#6ABK[6D+&JBEWM?&&F0)H6X>>/5>")N3I/`W%Z5"(@DA\L5X8MH+
M`/K`\Z_+D3`;M"K"<=`G=/&B`RV`N\,6\9&@S&AZ(HYRQY%/DV2.6*YC02%N
M'5M_H1$D@#"=/S@+&3(DH&S3<_=0X%][Y4I;-DZ"41R\9<NU%N#?Y(<YNRVV
MEF^/Q[8EE_\-#+4^%A_WF\2(GH@W#=(?$%,ULZ=!X\IJ:1/H:%*F>"PH]<,:
MGQA,JH1.P"-Q/<_;IDG,"(R`A>$4^*E9'1O3*69W>*?-)<=4N4Q0'3KEE"\O
ML2*7F/O`T<@(;%QHR(+6,XY%;X=0AU(<%@[42@Q!/.R)G?]'G"HR[RC'K\G$
M5-W.>$F)^YW<<[6*O5G24XS1V<O_;*PE@):0%KJ^C:!P<_#6%7O('LKIIZ+%
M%^UA;S43X#Z8`LL%DE:1UR&43_T29(G5T'5*A`9)6C8F(V50O!R//0J@WDO,
M8'N-#]:J:K%P=)A8'FYPD!**W@`I/G[>`M.DBQ_>OCR3ANZ,,;0@=BC"%`0(
M4AHI'[+ZZL34--:$.7D4F:;=!QB0%Z'9X6U2FTW;6P:6*%DZH&(/E4NF#,J$
M1CN7!JWF+%)[@PC,KDBQ^>91,6+]].[YFIQOD5#OF(DZQ2K2C6W9<5LDMG$V
MV!;QYM4"L%^DM]&;?$*;(9Q"@SC/<M?&V;#*?<-,=9-7TE.(%#G&>!&831.E
MK;`G0*GW`'))Q&1,<&IN*+W$OF`=HFIM98V@S?#O-OF3JU'ADMA(9O/$*)?8
M%8P'9'9_#H8V`I&=Q-?0LA%T%I%6&R_%#T]<`V=D&]+SALHS7W4\3(%4B1Y"
MU)'(F.+_#6E*:=S,KK.8/P4<N2YY'&`'QJ^D%XYWE24J+](]61H45)5S,O^6
M%/MD055&W@26!$]4$E;J9"Y_IL&I'G(XJ(CU?7$)A7OP">9<DO8,GRU_L4=?
MW"'-PO3L+6]'BO>;3]E'#5K4JB:"F'0);1>1__<`@K8A4]PRS%8\WN:L(Z4(
MF18!4[$RMCR\JF#MIUO121$]9-/9L7&^N,=TN6WIDC7I:7/>>J(D1X`7_1]W
M)L]XEU/3DKK:Z/Z^M6U],G1)@U,]_FVG42J1HC/K/!LQ*9ITI&W;'3A#UPQ3
MVN4DF*;@5;UUI9,I\H26Y=DOG:O++EW705/@CV:MD8:>)07$,C"KW>RR*65N
MC=LF$;T[\38^FYHE<[DY&:G:@K'H8Q_C4N#$#C):(GKBQ)45;G#MDUH29F*M
M9=BQ#SU,+4/M2E\Q$?C(86RY*QKM\,#:(`3EV7HE*1A2Q!+%$ZYM>\=B[`<U
MX%C0MN]U(]B;N,H1/@7_E<F=QG0@\GLA(H<S]:Y%,P.[P]B1#U)/:>%$KKJ7
MRDMPH.J)L!7#M1H5CAF1N'HYC38)N-JN$">YX71_7Y:DFV>!ECO^1G"KZ%3E
M(S94\T!(\NXF9N3$^G)4C`*^LM$SQF4H7,+*4WB+QQ\/UU^/_OSC49^X\R?K
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M*;"EO&H!*]0G2N:N'&M!_-R\BSUHHJ<MO&RA.[NID^D8`J6>59H#?4<G3;Q"
MYZ!9Z#ZY#>#UD_E*D74#=&?'HJ)Z;M(J-@F:8>XEM$B7H6H02D(7-`AA[-*^
ML#N,'/@B?<Q)!-W9JIJB/7.,2:959&I&%"ZR:H8OY@#I$`,I^X^R05^3B@Q:
M4XY:*+#C=1+T<-UA)WI0F@SUV&"[ZMYQBI;"(G-T*-AY1J'.->NE#0;2M5KB
MO"*95MQM9F!LIU#R]6)^UL?ZU%9*$G<>?-4)NP6X6DL]Y`XT[.#^($FOGS:=
M9.W$?T6OG]@;"#VI[F(X!+K3'5[,]1&9#0!Z76C72GX=&4T\%W[%1<['-3N=
MKLQ\^XU[F2MW.6%!,_O:[)KH@Z!F^L<)!CF/T@[JST!5OO]S4[[$]-`4WH2>
M7+4$?+#1"UU!(9,-7*)2*;#*?4MNL=*X$[NO=@EY24\^&@&#7JE1HEPIL-61
M*XT[YBG@Y8X684A1\T**%G"6HT;QFE.)RVSRO115T@$=.`5&C_26R5<:BGD/
M%I3Z\%(>9:/M@4E>]G5=A55:MS5R>JWLK5P%K-B!+FUK:;D93]^H7E;7%[7)
M'JX;'_:"HJNA)&<Z`W&+D%*:P!$&@PR8&Z+$W0R84W!M6\Y(=O]8Q"+5B[Q\
ME8.WC?%(('8U/Y\U3T!#=S-;?3T(#5$_BLJN`$O*!9]15L`*(K>4.'-14Y0/
MLZ5H[[,N<GMN?B,N;1?MAO*>)8J#,67([C,N>D]O`3O(LSNB/+7D[Z"\Q[BH
M;<+%[&@.'8!V1_ZX.:^\#JQQS[P7M.3YE;][-CQ(>7,S;2305/3.IFI>_KG5
M:Y;W1C'C%3:?`CJG7&C*>1].;HU*K7BIU:S24F7<-"MJ+A,]WT'Z#:9LL*H+
MED*CX$M.`[,BVW_EM[`$L*H+ED+CKJ0O+"W;+GTA>*\2SY3-0-PFK<\O^1(8
M]#Z:,E^&":EV.SJ?N+%[HK(H%'M+EX_FW0%'FFB'/%RJ;!G`JCVZPO)E$2HV
M!6+CS`GY^F5!%C_,TB\WJ/\*WB@#67U8GE/M)/<GBU71R]SMY=W@D>:@0%,N
M?,7!ERUDY:-7Y):8?T[`SR8A85@HT/"J\7Z9E3?C^-S2O7::(=T'NFWIT#3]
M(W^W#?/M7)LH:'Y(B\\*`ZH9>JBT[W%I"F&,6JDO+<1`U:YECL8E6!DI-Z'$
M36MYNQ!6AZ&1!_Q%@:^:Z?H\FZ8]H[MO2ZPI>:Q2.VW<OG+D4D#TV>8\_DC2
M=3\RZD)A6RI3`XJSS0Y]"NT-R`>K8UPD7BN7!5S]+G^=248H5+!X?L`<>P=,
ME:M>#+E2#C\OFYO)$%L=SY4)&UY%K43')7AE^M8<?&YF,ZQ.*BIK>A,9[;=;
ME-AP&Z1M(F$@;1\,719(?E@[_C#<VQ0N2FDF7GI#)5W'(L%*U<-;>IU)BA:(
ME$A6Z')IXW*O7"G5886FMJ_<0M0(89*2(E+J#[VQCOSKDV4901>/>_0*.TDS
M#0%655;K`@((SKO8,&EYO@D]<K^E(;08VFBF(:,<\5/@U3NR6RB=1JO(Z4A2
M%0LR=TK7D@&](PM&Q9IK(I>LU.P2';%HIM;N.%XQJUY1+YTI`#M'N\0Z(2WR
ML(TYE6[]W)RG72-5UJQV->30\X^VV_&\5M:EZ[@(7$,+CMUQ>(YMVY6R*L$+
M7;C#Y020F(^:TP*U'6G.JA"[%#LGTT)O5N?#OK+N9C;=:R/%1<IOA.+N4K[8
M4<(%SW?Y+:`[:G=`])49K[V)QSD7N969VP"ZGU:]YBLKE.<ME:%ZA/2,G<R)
M7M*'!H4>$`RO6_P_4$L#!!0````(`-F!'4-^$SI5C3L``"/1`P`5`!P`8FUR
M82TR,#$S,#4S,5]D968N>&UL550)``.ZJQ]2NJL?4G5X"P`!!"4.```$.0$`
M`.U];7/;N)+N]UMU_T,V^^5N;>4DF<R<G$R=V2I9DAWMV))'DB?);&U-T20D
M\80B-2!I6_GU%P!)B13?`!!-D(ZV3NTXDHAN]M-H-!J-[G_^VZM7+ZZ0B[`1
M(.O%_?Z%/?Q_P?8_7KQZ,?2VNX5IOYBX`?G6#.P'1#YS'Q`F_R;?;X)@]_/K
MUX^/CW\SR4]]T\;(]T)L(I]^\.+5J_]Z0?_O__Z??U(B0XPHB9]?+#?ABT&X
M?O'#AQ=OW__\XX\___CVQ=UR^.*'-V_?10^1)QS;_7IO^.C%T]9Q_5]>IH@]
MW6/G;QY>O_[AS9MWKY,?OHQ^^?,3_2#S^\=W[-=O/WSX\)I]>_BI;Q?]D`S[
M]O7GF^N%N4%;XY7M^H'AFI2`;__LLP^O/=,(;,_EX.M%Z2_HOUXE/WM%/WKU
M]H=7[][^[<FW#BR2WUC!@4QZ@)]>1U^^9`)[\>*?V'/0'*U>L'?\.=COT"\O
M?7N[<RCK[+,-1JM?7MYOL?&*"OO-3Q&Q?Z>?_$F@]3W'MBA(%X9#7WFQ02AX
M^8(.?#>?9%[VWO:V"-NF0:%^37_QNG2`U_\5J0$<CW_>&ABYP08%A"/';\SR
MZ7@P;S!Q"2-H$9"_MX2:%->G8[Q.YEQS5A<;(H2-YU@(^^._0CO8+\D0/WCX
M'3>G%4,P1E5+=&CXFTO'>Y02Y>%APIH*QF;SJ\%T\L=@.9E-N1G*/*02S+N;
MP?S+['(QN9I.+B?#P70Y&`YG=]/E9'IU.[N>#"?C!3^N7*,I9']""$RO)A?7
MX\%B,5XN7`&[5/2LN@D=O_?B=O!E0$E,1^23^=UX-/Y\.YXN!(1:/])K1:9^
M\7$P'W^<78_&\\7XM[O)\@L_\OE'57$UF0YG-^/EX+.`S-+/*+,H%W>+R72\
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M14BXX9;&NSSL&ZYE(=?;VB[[)_OVWO`)"^0+VPG)MA`9V"6<^CNRAZ7;63$0
M8:@K6I,F;F"X:YN,:/@^"OQDT1.8224#*-Q?;3T<V-]B\1T)#AA!,79YQE*U
MW)LF#I$U?MHAUT=^_,]KV[@GNA`(FRS.X529U@&-]MK!WO`#C_S/_!K/6B\,
M:##4(AHIRC_G@,K$?Z3GTIBU3^92FK`\^Q7#J1(_C;P;[MY7(GJNP919VR@>
MN32>Q!?EDP?5LS0W`I38X]@@2_)8.I(J#1BA%<(86826&(NY!]4Y"*%ON\CW
M%VA-(\V"\!8_K8RYV8XNJ42=K\E*)*IZA0\K,D1<N^$1"@Q;P)\2&A1R`RC,
M>.D(JCR:XRY.E+>"1Y79\_(]D2B7'$.I`YQ&YT093#^C;GH?8W2B_!0\J@#6
MD6>&U(X-7&OL!L0SF+@K#V_92L`OJJI!#DP:V.3EL^2H.3DIIF?,/S'V+9O0
M]0F95Q9:&:$3O'P1DTFS?1C#=H/7Y)'7\6]>YQ]/IB\PL][6L%UI7J.G4],#
M@ML-&0*;X3UZ=:`LQG#1`.E(#XB(F6A>;='V'F%!^68>/<YX"#8-QQ%CCCYP
M9(DHJ^W:='9=$^(9MM!3@%P+60EC]&GI?(>#@A&:CF=F"#DT<\3#"1W'N$?.
M+R]#_]7:,'9_'L[Q"8-H0O[T"R7%WG=E^/?LI>.'7U,#]1HY@9]\PDS6JS=O
MXYR2?Z^@DE(P>:9CKPN0X:R3G8%T@+,\$Q5(6(FU@4]=XF=6V-ORX!)XY8+P
ML(7P+R_?D-\R1?Z9;!@"HFECA_V*3(;(&3Y^[W@^LGYY&9#-??HM)?%8F,@U
ML.T-GFQ8/<H0BI<"Y>`4&M9*L#+Z6`A45D)YO$[QD$4D)G/G^CMDVBL;6:-X
M*0-`I918Y@W4@I-?HRN1*=+,#$#E`JL'22U$?[YI'21HA!*7#P8B*K`8I+=5
M,TD.IRA4.[CW`YJ2"@'-"06PQ>;$YY)?=DY%HE[XT28VQ/2`I@J`LNUOX9-@
MBMY4KE5O&\OV!^5+!$T^)/M`^A^:*/E@.#1*-@B&!L9[VUW_;C@AB&_%1_C@
M1+<)5[W:I:<!IP0Y%GDYPQ2EZ_AS9")"G'@>4Q3$S(.8J2IZV4G>4<"J)<9C
MQ:2`2D[_]U,$`DQF_![,FZP\.`R<E-13YQ(12["SHXI<#S"IE%8,T3O5$-UB
MM#/LY(R9F-)9L$$XH@\(%0]9R)V+*LRXQ!=C]V,I=@V<8LC%I@"-CL-1+/B?
ME"TGC)M;[.T0#O8T@D]\CAV+YHNXQI4#:)*S@)=<_?ZUADI<X`<J5]CS?2X1
MGSRB8S_'K2L'P9Z^I_+0%*-R&6+R_B%&E_83_8]/>&-GX/3*UF2[P]X#4P"?
M7]J"0VK8!(J#(2JF6M=5<GF.6+YUC.C(L&(JJ%J9*REJ7)1YX>.5'9372[8X
MX39TZ`G1".TP,J-<(?*W@YBL7"N=DUC*)M`&4@UO^OQI4350!P>'#R[MA9<0
M!=JN5M+3Z>DIF^/I?:UBQ[MHGS;U7+/=C6V*HAZ;+!:OKA,:#%2GV=Z$Z/C)
M=$*:`WOE>=:C?3S\51L.XJ#;V5BXF/3J-UG2$3L_8!X65,`N&;X'0*1D$<O[
M[XKEG0I<P!JS8D*=QZ!$/C$:[Q6C$1&"B^IT7]Z)!&(!_T.1@)F7D;I"0WR&
M?+T2H6@.]V!=7J8%Q1*#\D'5UBD=Y4MS(7'@7/1X9Y6]]KV3J$)E#*C9V>6M
ML:?'<'0;E+M@UL)1)@_Y#L2>*[2RZ'B32ZA@J6?C[<[Q]@C-$=OVM@-H/='^
MP,@A0+"C:FHH_-EJ2#9+-N1I:2$=_6=NG`@52ZDVI">)2!OSI]<3IF*&5(;+
MY-*FO.W6CK9#-/?'8_5RD$NKY4``4T5.2QA4S)&NE%9BQ=29L9(J@D*N7+43
MW4UQU[YW(NK*-$+I)(XHNK:@U[W!L@:+R&@[6:U7L9,\C;R$>/PO>0OEN;!H
MY&CH.E850R(OFGI/2FY_8UE,!(9S:]C6Q!T:.SLP0,*]9:1TKM]BJ)0*"RSW
M.74LQT)KM&(%89A>5WA`4<V%:\^G,>?9:FD\`1^&<K&@[\Q3$$Q1T4(E%\[I
MW6L76>.XGE'F*'9EFS:((\U!M2>K%H_\:@_.I&<HL]$97B'0*J#2'[-9)"+E
M28<%>RP:GFT%G5J:?;&)]<*K/U>3V0@A1$."K!@3F<%3+T#^TDM?(K^T78-L
MQ@SGL+T0"WLWH]!MGU&%".L/Z.)"`:^SE0)2Q1=:*B%P6@SQ7%$`BN%S18%S
M18%S18$:5,X5!51"=*XHT*V*`H[C/=*5]]+#(R^\#U:AD[^:"GG\+<1`EU-'
M)$4*=5\B'>>=>L2E:BD<GJ+5_>H1Y6+BB?>I@(9M`/Q!&&P\;'\[.M!P`.4H
M]F%2U0E-[6V[*JH3WP_;@RFFUMG3/AY)U4?FE($S.Y9V;@NA-,E>PI21&5`2
M>^JPBYC8&6;<6LS4WB+,^``^&BPEVP?KQR6^VKA=4^3:6*JJR/4DQZ146AP1
M.#40P2U19:0Z?5F_5D[UJ?6JD`%>GRKI]1.CHM6I*MU>8PS[M!MMXX#C.6I]
MCEJ?H];GJ/4Y:GV.6I^CUFF<#`?Y<_2`W!`!588X)=&';6).+#"QY:'G![-5
M3`?&C4T3Z(G?FI$)6+8H*]ESB[T53,I@>OC.![,RLJA/W92K!I!TQSHT'P0L
MOEU.K`_6IT)4,$5-%LAQ:`4.Y!+"#KUB:FV)8"C1P'Y`,1L@BP,?9<V6JU9W
M,VL'IS!K/2_)!&D?D3>C):Q'Q(8Z'JM=!(A@-4&=!Y="J-7(#>A&28[%5HRA
MWOBO$"P%`H([3SX0.]YH`,4C1:;[!_R%PN')3)?(<69W3"(Z21UDD03FBL<[
MZXK5OC=',KET13.$D0^Y1IR2T%@3H%ZU3NJ5964#LV@?JW%%G"5DZ6)D/]@6
M<D'.H'C(]@@J#AG";.,9HU//];(F$F3M*"&E\X*3&$ZEP@+;Z>>)`9JZ<F*]
MF4D5\H))#CMZ%)>$YZB>1$B(QRZ'Y_H7:.5AE.KM?F.['F:M;@^S/#M*=`7H
M!@4;SP(O_-@>^SW(W&@53:A,D`-SL>I?D-T\4*2PC%0OHK6E<@++!)FB`'9[
MEB70"Q1.9,*;W"%>!2Z^-9ZDRET8OFU"8%!,J+.;MQKY\)1<5(+'R';"`"9?
MK8Q4+^9'J9RXBE5)!#`^(7N](10&#V3-6Z-I2-]@MHIRLEC-+/K'L;]@G.(H
M$N1H2*+#CH02"=;7QI*:<25LY3+LP"RC&`,:]QQJID!Z%@O*'BBSI82+V*2T
MDIPJRH*^BAJM*4&Y^)5753WNJ#-5D*CK)1ZE+A^BRP?57")(!*^^6F=9":I+
MLJNTUVYT(=3<+['A^H25J",/^Y?#-J!7Y.T9K]CVB8Z,0DS^/_$-;,^"+`[6
M!MO:RE#Q38A<(!`:1;`<U`+&(76GBIP^\RX.>J78%!^R-Z_U\X;+D#<DH=43
MYU!C-663WO#/Q?;NG.1K1BW)6#]X^-U+V4RJ\XV3\XT393=.(IVD<]1SV62"
MOGE22!`,+8@K*,4B`]H+GA"#NX123*B%NPT\MT^JM#03A2N6%DQ*12$QF,LG
MI>#`7P[BNGK2"!_>ZR=-;_7>9)P4H*N\,1&M'E>ES2BYP)L(!V:JE%3JAD.D
MFJ#.5$AN<&IDQC%CH$J<`\+&35SC01T_@ORBA,LX/BW'#0=>":5^F,(R,<&D
M(WUO5<I%]TBEA:[5.PC055CRI5<Z+ORB:BM5=DE^`D1$TE%55B6)?3?;L3RN
M\1/9OMD^$#3"3'3_#H6$8'E:GBE%.5(QW3!7<='ED[$FPH6YVUG5KX7WJ&5@
M_2N,4BYUG(\UY+3S66-0"`%5(*PR8E/TR+X!BE+R$.[#*LXG0=7M0[ALDPX$
M3RGWQP_FD")OMQ")L$TRY?VE5Q*/2+)0$<VTH0G:S%BDUY\Y(CZ\;P=H@?"#
M;:+H+>;(]-:1T&$"0.VPW@M%:@W'<TK^,TK)5W`BWT9VPYMNHZ5&BASY_?IJ
M:0X-?W/I>(\O520(Y(1XSFHX9S6(XG&NHWFNHWFNH]D0HG,=S4[4T60.1++$
MLJO*ASHY`S.P'Z+VH"+7`K@'ZW(85%`L4,?EW\?&1$H'Z_<JRFZK,OXRNURZ
M+27^M(,.E)<>^9.^PRWV:+$6ZV+?="*II:@OR5X&60B1@QWRCM`.$U-MQ%'M
MP=;#@?W-@`H^59'3AS+(_$A/\DHI@[F8C%VZO!>T\(,`MY)>7^USM1"AL@!H
MG167?+V_GES.:'E,_!!'%8<;`Z^!"L75T.R7&>87)5#1Y>2.W,RE%<UG*Z))
MA/-@?^L845[P;@O4C923<E^G)*]@ZSOV-3C#BT+_E"1DA>9B2OV<B&5B4WQ4
MSO@D"S=&AH\F[BAN%3AGVR7CWG9R.84E/FS=&!IR&YKYI+5"@3KT3@B/T"D#
MJ3ID,$L:#^%^3B=.H=8?@4O$7#:&NT;^Q!WX/@I\XM$F2B0<<.$:J5\`B8@(
M[%@XKQWYYMWMS+@"NMHLIXC>5L^U(FFJCMV44T]\6KLMLYDFJ#/55T2MJP',
MB+`]Y&XQVAFVE9CJI"*L&]V#B?2R'4BY.-%6TD3A5.43.4QUZCPWC.AQ)6D1
M\$+*FC-$FDV0:MR+)<T3;5.]Y-X:>VJ8:.3/-`F9M"ZWNPA7<O(<)CN?R&O#
M=HH48+S=.=X>H3EB=QU;A[V"_G,`NTJ\,-<3<P<!=S[=;Q7L#(!./'FI]VO+
M)"/>^JS.ALD$4:US1<D$58/U*YF@4BQ0YR'$G"=)VN9?H8U1)N9+;`AH/%V`
M>D?F'8?N9@ZY!,0+E&R58V'B!F2AL.DB#N8DUQ/MS!E)4T3SXH1*_"&Z8R)D
MQ5S[(39<$RU0$$0IK@4O`G08+<J%QH+-C:"6D#=<58V2);PEU`6H]]-2BXA7
M\;EVGO?X:H8:#ZEJL'YY2)5BX:@IT-SJ^GY(C4!2[)N=O((;V4*BG5D_.72U
MU*@6BQ,J:#Q'NWCQGJVHQI'_##&R8!H@E1/KRFHH"%R%]-1GH!=I2VO5.^J)
M/H?)5UVO0_E&,ZT^%X;[=83NP>?=@<XSF')'F<$5SRGQ@0JX;M'%+*+>$1=3
M$$X1\=:GV,D5D%VMD!G,5N,GDT6+Y\0!F[F4*]JWA/SGV+4$!&,A^OHBZ0U`
M%I,P3ZMQN2*TA02C]-S3>#\$T$+T>PFTF(3!&IT7LS$@E@9C>O&?U=]I#^%3
MPCTH7,0I0=5)SU&5AG"WBZ))AC.R?3IDB.E^*%;,B;OR\#:ZWB(2`)`9M[,E
MQ>0E!69>DYZ^M)X-S(ES:GQ]WDX#]<P>,*>E!7(3LV&YDU:JQKS1M]`U!%*1
MB/E:(;57468VOQI,)W\,EI/9]*6L2WT4YY+P<$%^_+785"NZZ%E!3GYW/L-K
MPXTO3AX1C2Y5WI*I2Q6'_G.V*L"X@"6(-U?.H][@-X?>9.II*D>(.V&OQ=95
M=S>#^9?9Y6)R-9U<3H:#Z7(P',[NILO)].IV=CT93L8+Z9D:I[#1JH9$>F;I
MH8JRQ@)EU*1KN-MKUUX1B;E!?G30N<=)67/2:SW`F6MSG-+DR\MH;Y),R*28
M7DTNKL>#Q6*\7+@H>-F@3L%S6+Y.<S!:6I%XR/9JD>&28P?7C7B16-P.O@SH
MO)B.R"?SN_%H_/EV/%U$:X9T^A3-=_:3A&?#`5TUJL@UZK!3F[S=TIR1947O
M/.+0@I,V/'+R[N#<6GP<S,<?9]>C\7PQ_NUNLOPB/YGR;5;H+A)R/M50;%)G
ML'#DEF81/W&M43T>M*O;\)3*M'M]=R?3X>QFO!Q\9LN-[$67Z(+Y\94A)T<5
MN49W,T]'!?;"*NCIOX97!^C)39P*T7$&3MO3^(N[Q60Z7I!=R-7-F+A?TOVE
MH]*\<[2CY;O<->B"4$9+OIKIR8AM+0$<9#6G=];`FK'\/$+LVDZ<V/N;R9*I
M/MER#&<L3#6>-@I2T4Q(.RJ91P\E/1:50*Z9\1@A)X@8`TU.KGD(@4XA00XT
MNE)26G':=U=$V-USKT;CBV63.!>Z#]J90"64Y!VJ[("@,Z*,E&8WJAJ\;$'0
M$EEUSGF:+3^.Y]&>0=9O8H48(I^17B6,*CJ`AJ=J*#98#;(CLW_%P[=UO"C$
M@%[/B@_X7#L^?O%V;K;D3V@N]NROO>SDZ?UI8.84.)(%L+=40:]7)W_5D@.Z
MAWWGH]EJ[`?VU@A@$NA/*.@L)R:&QZEHH"Y07QHV9MF<J22)B4OX"IEC'-L3
M`&3X"&O-E15#C%.2,.6`R/0U"17,IN_<]K]&]]#H7T!VKY1<CR"KE)K:HCY1
M;OTIO2ODK;&QV]AFI!Z52U;9Q6;107NQ+DG*BR,C7>GED19<#"["?9IT?)*L
MS5.7@G&)#>M8X"]7SA-NN>,CW",8.259>\FG6<N*%B9@*:W^.)/EXN)H6BU[
M2;VXIE,+@''3UANP$(.07Z!@9;ZO/,]ZM!V'4#]-BFL!50'J/;*B(C*M+4(H
M;4JC?E0MV=)B8GV:BQ4BX^@0+3O]BEO#1]4JF/I05]E^0-1"`.[;9=C0>$HH
MF/\N(^,$<\7EO.>(+-HAHBWBUI'(6IB@]41[L7L4D&&"GO+J+HN-O=O1%`_7
M^FBX%OG)>NCY;5A93LJ]0I)7F@F<RFN>T6YNY.WHUG5$M,KQF/<5'QC!F5L>
MLGU:.[G$F(!8&<9IF(G9BK=30JM/.\<R<248J2\D,+`>R$[']N,IWL;FHHYD
M;QR86MDEL"D.R%QZ&-EK=QABC%Q"$!/_B+!("ZF1F<[^Z3!?J@TTY9GIT<ZQ
M@<03'5#5I^V8:!3U48EZG;:!=`W%/BV,=<)+0*N,ZTA60#.P2[BDA9K8!J@%
MX.I(]L;@ULHNP4UQV.8T.9SC_!`FQ[[BC+$?"')*,CFW5YT#0P,-&&V(^VL_
MH,C=:@U+;MI],J3\`DT@!2C2.T6/*:ZQYY(_391*!&D!76$>>A40$)=P`G==
MI*=CM5V6[):U_`7CWB=U+LP-LD+:?/UPCAEYO0$3#>QJQTN[3Q:27Z"\5UX:
M8'H,N<=M9`:/!K;2E;AI4EU4ULGWPVWT69O(*^&P5[95-3I\1>X:*-&I%TXX
MMDT:8K2=,$!6F]HBQDH_S8:@N'D:`&FO%Y5:9K_GLE%'D"^IP-$U<:)SJ0EM
MSB=^-C3&#`1K2DD)N78M;H2W5\7*91C0.X9;ND&.RBW&!S;M*8(2_OJG(6I@
MX>HWWJ'29&E;_/U6*#M:"9[:66W:9`E^>E6KK)GD>U&PK/$4>U9URPKV.^D$
ML/1^)^Z$L=>S`Q7DJE^5SA2@T$+`8NJQ]$]D,2YUJ`,7!SV%GD^Z/-WU8"P!
M_=0?A,'&P_8W9-T12XQ3BLD20R_V2?.X6V*&T9SV/-)K*9ISK3E^!6!-%"#)
M=9=72[7%X_+^_19=O$0$'7H'.QZ<:@QLWE$E09U)?X(U%VLDU\(B&[6,.QS@
M$AYHTSB:Q^V:Q.UF,[C5J*XX/WIW/(*(-Y,\7+/;(U])?A1A*(I^D+V8INVO
M&"L]U0-!>?/$^#678FVX)O:\(NL!V/A.#.OO."9BQ:[A#$,_H/)C('ONFH4;
M(]@O]L>B"X8SH+T;VYQKRKGM4?U70,AZ5#:V:?[+]U,]-G6LQ$X&;@A"VW`[
M9RWNXO-[_]+#LQVB)56(SM!&K.V>YC5@3*<#W;C8K")LNC9ODP2BQ",0K3S(
MRORD!A'JZ%KTG/0">4B%FAN/-\3CQ;;A^%,44.OK(_P`4Y^.@ZJV!ID5L!06
M%ZD0G.K^ICG:GSS\=>+>8L]$?HNH59#5XV=(`5<E/+!(ZX$Z/>#VB7&DI3!:
MA*Z";(^@JQ(>;]J5/'2$("A&='Q]G9Y%L6#2X*H:V.(>V#',K\3W('_[7G1T
MMB._(/[%UK.0([]F<Z6NCU!@V(Y?P\3U:8/SZH;3$(2%O0;5K$1`M/S^$5%`
M:V<X3L&\@E2=8V=NY=CD?1BR"R!S<APU$?_EI1_M[57[..S0:?!D@RR'Q\'!
MW,P->1*;X3UZ13ZEM[(\%U8I,G,I4WOB*$GN'!TQB\`HC-BZPC69T[\'.[!/
MI/[*RC"6W>#FM.PPDS+O!.7(,R(WF958N9K'P[<@9[0R0B<0$'2A&(!N3<21
M!SAA9PEH2APHFXYI:9](`NQ8\\9X`I9XAD"7)9Z5A,#FLE.O431-*[99"LO]
M#3"FM*F?<;$OOIQUJ$.?NI!%\\+-`%DC^\&VR":"'NF"!'K!F=:W'81V6UL$
MGNL^@.!>"(+KWSU:PL:Q@SWE>^*R><>W2VJ/'0V)EBUNHUJ$5;$A5<\_[4!P
MB1'A.$`8^0%+C-&CDN6L/%\#V2J@M7$\:6V\KV?^7F0V+1'>"IM&2":>OT$$
MA;"^A4GW0LA_WAJT?,0&!33CQ-<=4<YRHRV^7,:&='@)C#<MX><B%L"BD."A
MZ!J=@PA,%V+8.$Q]#E*W$:2NF'\-0M;GB/4Y8GV.6)\CUN>(]3EB_3PBUME8
M4:S_O0E=%W/_##;('-ZN#K6`NQ?>PDM$EJ:ONAUS?]9M*+4`2^<$#ZGVQ6I7
M\:XM"_\9*':E3M0'VCNJU#TQUU6\GY4:2"?X8OAR2@UQ^/`63(UAN-6XT=*H
MND#(UW9:;_O$*5MLPEL1$;GAEMZ+]+!ON):%7&]KN^R?[-M[6G^8?A'5'T9Q
M>>(=PCX52G++03)"FN%FMEINT/3`#6MC=^2&?7M2#?FT6++0%4<PXLV:6P11
M68EKSP<)^&<):(T.`8.?[6B1$2M,O=]/R%YO"&.#!_(2:_HRY,7C&EG^+`S\
M@,PCPC%[#PALQ1C0&5%K$7I!5#C"'.)V+BK\,ULQ]NT'M$!FB%FM%R&+Q3&,
M-K>S#4BY90EX/=/$S"<P'%JVX%#J+@BP?1\&K**`-S0<)ZFEZ5J?#.I)!$`W
M;N79>=::H@0OH.USB4&*WRYGEUI<*$I9T)?XV(&5HAR8^JVHK)TI[`("H0G%
MA'1%FMM$NT3$'#LV-9#&++<!:D+J>_'V2T4=@UO=H+G-"C])TPF#%1=+6N5(
ME(Z/JRIDFUB078]@T9_RYQO4BCUVV;@U`EJ+Z0H#;6[+2.E4?`Y0,O5ARZ2E
M_EIU`<E39@>F&6Y#QZ"K8JH7"C!VO%QH+28CBRJWB($RO@HX'S^93DA=&EKJ
MYM$^IO.JW:MPT-7E>`C"R2=#CEUHR\V!4OKEK0J;8DF'<M-CSW)C"RU#G$-!
MF;Q\SZ<I$?;R$3D/Z,9S@PWTTB7#D;X=FACPO$:1!P3.%?&?__;JU8O_^73S
M^X__^S^?S5WX],7]Z8/U[?W#^LO>O1N%CU?O\8?WO_[PK[OEWG?>/YC?WCC_
M'?SGV]__>O=ML[ES5B-T^WK^V]VWNS_LS6CV#^LZ^`W?_'$S13\&?]\-[(?;
M-\;3RKK\8^=??_J,W/?[]X'UQ_OW?WS^]/?'OUMOI@;Z[>*=?;W_\;/U[LML
MN[T+_OOS;]/]U\GTVU\[_/2/F]W#/S9?PNL/&^L_C?E/H]]__?6'B]M_K<W[
MP></J\_O1P_KQ]'VR^;W3W\]6E\O%M>+Z]O==GQOW-RM?GV__;3Z\?K3C[X[
M67RY=_X^LK>3(7[W^_4[8S_[>/?V>NNN?_GE?U\,%_-7K^1W+V)8?4$&7CYZ
M^N=)PHA.!["M"7(0NMHKZ`V8(;B#E$*0946CO]BJ$D1RYW0_6E"$2R\$R727
MY$1;Y+M-)8AD#A3"EF"'_+8C*D`Y^3Y4@,D<*%]*C)W!*D"X.WJ09>?9*\.)
M].M#W*HU`JB8;0W%Y[;<IXO@EH>P6P\J1$U;8U7S2WJXBO>8B.18-[A88(%[
M-%DG^:2G[3#$.+H/KESW2RAIC`.(0I76^C*Y0=TPSG,'"U4),9T6JB%<9>*#
MV7PF';-H3X\A^:\=`.)53JRO>%6(CZO/INS\.G1(:V-^%1#K*UX5XN,J@M]T
MW2KLQ=[>8E9)7FLH3^$:5RUCGM2BMOV\J%^TX0>>3WOYQK<NO&-&5+,3I,7'
MP7S\<78]&L\7X]_N)LLO\54/#LK78G6HE%"2K)K8@+9`*:G&5-IO7:`2_F-)
MJ.;BUM6<0'%O;:@*4A!L0MIXSG)4JJ9I_27)AHC"=8R6YS;/:U$9+.WZ5\HF
MJ(_!58$+</(KTLARC/D:*79!'_]\TR>-U%FHK+_Z2#%6WT2=+1)'4H>LY**R
M7B4^6OG3FOLHP]G]@UM6(3G5(;\2>A>-D+KXCI&Z.$%*[57)/+UA(Z2&WS%2
MPQ.DE*6"E-`;-4)J]!TC-3I!2FUM_#R]<2.DQM\Q4N,3I*HB="J0NFR$U.5W
MC-3E"5)U15B:(G75"*FK[QBIJQ.DZI(;FB+UL1%2'[]CI#Z>(/4>&*E)(Z0F
MWS%2DQ.D_M%.>)JCXEM<:B%UDSZZ:=]>**8)D]J*L*H^'@'$47VX!8#9DVH/
MF:G6<56L9%WG^7@?E+0:]Z[5;X_YOV(E:28NL>ZV9X'=GX=@\ZR/O'CJ*M?K
M"S';.;NID'V-#1ZU::I*]&MC(G(*3%][XOLALD8A)B\<L1)YT"F7^>`N@Q35
MD>!"9RE=,'V2``.LIE)CY4Z8[*]U$WN#9ZF1+2L!1Y!*CY-XZ>$5LH.0QA5<
MFJ1J8S;"X;VZZ#+6,_T]+LK-D:X-T'5313MG?T%?Z+LTQ[`JPA'NU)@X[WKN
M`_()\VG)-KL@&0T^\)?>U'-_9X.GW3#!"Y*\HS4R(#+-%F(&IHD`LW6\P4P#
M`*LZKV@**HN2-AEUR$'=\53&\(G!81OBD1&@0_^/3FM?/?>ZCC2ZH8X<Z`)5
M8CP'A7NJ=D"!7_7M"M1RJ\\.MO@*_36&;>(,>531P*C_WA/7L)!/?66(=*[#
MQ9#!=590PV\O74)>UON].+>!+>R!A@JO-AM,Z8--Y&7]N]5.;FQA#R@@WJ"7
MYK3!VWSO(2`)_#D3CML+ZU(1&.[>KZF%HO^J<RY:W]F[SM?IVBIR@C,WR`H=
M%!M#=1>6"TJO*!(@+,=@FXI<$9=V=#=CCH#!5E#XY5SZI5>E7]HU(_I+P^A?
MG,YU8<YU8<YU8<YU89Y571A&9;;*4/X#8>_6(U)FW3GHOY;>X3-:EYW^0^"V
M8U,:FL(H;5Z*;`R#VO6SGB=*?^:B%$<+](!<^K$JS:@GH24VT1FUX("@[=N-
MDF^?1`535]_BL$OGU[8*UI^3V9)(HP30!<CDEERL4)+_/-\G$<,YHM"1KX=D
MBT[#EZ'A+!'>_M!>X+C]5WM&90WJIT('Y`V<I]/:&V8>N4!KVZ6O>V&0X4ST
MMO\SIN;]SM-&AU)Q%#;KD-,4?T.C=7USF@I8/SM-JG4!J*F>TBF;Y[MJRG;?
M[HN^CXY\NIY;>6&5X2RMU]ZI?*IECM0)/(L0I`81NCY5])Q<EY"X#XP0]=-G
M-%XNK!#@(0R3>T68TZJ8S"4B@Q-'WGB*F_=<()>(!*2;41U)72GF)4J5MB:U
MT@(%:1$8`>V+=$U^W"I4-83UI6OQ0U8G.Z`P3TS],.%;@ZR,HD:KQP]6J;AX
M(@P2RTG2_T]H/<D]I,MN\:PF^3<$4OB$4&PB6U1\3LHZ\Z/+]*RH%V6=`,'Z
M&B4,9"RF!ARYZ&N[%"0")9\DX<[-$CXT@%B!6^=A:[`*2<'4(CQ]-8YUD-2&
M3S7LM.=D\L^1Z;FF[3@V"S\TJ6A2-:[<;KQJ(-D=RW'P>.!HW!+\!LF.BEK*
MD(RZSS`'.@.4,*AO!R2B#H4S20U`(%VI"`V,#)^\EA6:$7<I7W>._-`);'=]
M2:0AJOG"XVIW[CGQE1<<C_^ATA:0#Z)>Z_XLV,"4M^>DK'/5:Z#C'-,Y)V.P
M74,)`\,-C9M/W&1Q)S\8^#X*?'IM+5)BQ_$>Z2%HBPH@PI7&B0^H&$*X0*5`
M<6R+:)*)[8;L6!W%A>Y`3N)D>>FY>LAC`+T)*C-DY-40$=)&RWIQ(-YSV`6D
M#%3*IIR#!0J"Z`8AR$SG(ZS5H8=%."-?U5WZSK$,$!!+PAVU!5;:"W>D'`GY
MQ(*T-R)S%)-^3BZQ(.</2?.1?5KCL5N%4'/'0P6O#7.BG2-(_D@^BY6=+D'X
M@54Y'I@F#@W'/_BDEQX>>>%]L`H=\IT7`JT5`%SJ6UAJ5;LH!JX2'Z#[K3E6
M)^X#6=P\O&]%)8[4=)]IR`&;DE;M/@]JJF?*Y;A6O,SYM]$-6UU3NXZK?N(M
M(?W:K9X:O8AWE^[ZVO/]H8'Q?N5A6AZI'06H(-^%8S$YM*MDJKJ7>I7*1=O*
M]D$M(:T];4!Z[A8*DJ<<:(MN6O*+>53\IR-N68:KYV*[:Z5?NU-L42_`SGF:
ML--?4\`M<+""ESFNP(KLEU#JQFY*!+=L27MH5[N=4S;.8[2^055Q%*;^BG..
M^A2ULW92.GJO_`IH;25>3&)0W7)2U*YMX]YVB(3*KC\I1ZJ(8J\F5*'(P*X\
M%Q.^Q1[9#`5[>K<OH*W3_@KMW1;>1>5B06M5(3[=KH>V0L(\>2>*#&>*H;9L
MZ`G)+FPN1!:Z4XG!=9>H(1U?_]&`64*Y*Y$>>?@.,JP_(U3FJ$P]UVP1NBS%
M7BV$A2+CW9^U=YI[$?JVBWQ_$55PEKLKGKS^G%:("Y%/3[O'A!GL&LXP]`-*
MU6>Y1[1EZ@.R$G4&K,<NS4OSBNN"I%NHJ"[%$9RG4EHRO:D"%1=%E\-#0=%S
M^61).O`5\M;8V&W(?'7`"I>7$@,TMA+5QYM,J5P69+%P@6J$1TJ2)@=8Z;N4
M&.32R5>NNTZK,RB5"ZUEE(#J7U?AI+6(M1*4>`M*2T$U#NG>LZ@*L!IL,N/K
M+0%<9SK28&3%HGX3SKS@.]<.XDO.OD`=YH+'=!=BXQ%MZ2MSZ+:4:@]\VX!3
M[-3HF@L_BNAU6B8<(7DYZ^^%P680[8S@Y%]`I0^SH$I(M7%=*3AN;,MRT-CP
M`S@P<C0T1/*D8,@+1WE*"+-[[$#YTL/(7KL"IK[@L3XH>>DK<Y;U$Y/M%`4+
MPQ$LJ9=[2*/&JMBFET@"Z@8BI1*S#716<$I"8[2R3,$R]OQ4(EP[J_8"D\=\
M1GJ]QC\6TI"R9MG!A"9>V;--3D=.QKP,@Q"C&R*^;;B-VX7ZHQ`!GI((<J#K
MH*L&N+1"B\H4[((\)R,3=_GH?4$&!@GLB3.A+3U./<9IT0(M*/R<T/9*'8#Y
MR,;SF<M9Z8)E;'%S<^F%6#_41RXTNB`08*?$"W6C@9,7C?@^)SO-VSZ@/:]S
M<7<SF'^972XF5]/)Y60XF"X'P^'L;KJ<3*]N9]>3X62\&*'`L!W_I>366H1&
M;NM4Z:K*C2P=#A8A5W#(K>`EVF[MW1R_P]970GB-3Z3EPG'&OSQ\W-T#'407
M4-':`+N9@F<B=@7R@\I=GAI;-%ME*,*=-I<3TW[:7*ZS:60JI`6V.2RE"7/2
M7(F1SI/FA@CQ'3'+%?+W7!/1AG=4(G/;_WJQ7Y+'H`Q?%3FXX^<6[5^E/-O"
MD%*$LX15Y`!3"+A,(8<Z5Z*5EAQ<;G\%61C#6`N9WF[RZE#C3,8YIRKJMI/U
MJ8D*FZ&<TQ//Z8GG]$2`]$36/1#*!!X'!PMYM&CP4J)2?D&4<<D(%)FSDLA3
M^O<M:'J%.<IIT2%LE'DGJ#`"(P*7?)4>7K-%*11TH1C:VVU>(-?<;`W\M<4M
M9Y;F<]UWGD@6J'=QGG!"ML4=Z"G-#FY#"_6\&L%30;:X(3VAW=*NM!#&SFU-
M&R,)N4F]I")"+!UQX@;$I-O$8$2)B1?[*+3H&#[8P88(^6=RXB$D<=49MAQ,
M'%F@\64XHRS*@FX;+3%3.&$OECC,9EF0#1A#+@6]7KO>+OH@F_`H3<5%R5F1
MR,6%W%-:[_[5'N0>;RWD7U=Q^>TXI?Q10JKYIWHBU8+75;P!C,J*$`)^8)L2
MHBUYM"?R+7MQQ;V&&*T;XF8BFHPV<*V1[0?8O@\C/W2]"43NL7(-I/%:CJ3+
M<P"%3U!00:=;(Z!I@7!AIRP!S=?2&F!5(C"P6\EQ6X<Y,I']0'U^P#O*9;1T
M)+V*QG,RUY9+A0:66;0(=SO'1CC'+N"5YAJ2&FTA1P9(YK"H3GAJ]RJ1N45/
MMNF)K#_I![I?FJ+@)8$:P\29Y9#7Q=,$=)8.+#C3REX/ST@"S-C<&$_`$L\0
MZ++$LY(0V--VZC6*SKI4>>&E-OD68?J!L49O6XFFI^GI5*G&-PCX)`I3>O[0
M1@JL!<`)!6T7GI3!="HRH/E56I49J.)!);UG,;^J):JV_`WC/+]OF%"Q&4[4
M#>C:WIZV5BWQ%;D&TG436,T-*CY9U1[RJYUJ=SY:A<ZUO0*Y(\I#5J./`3_O
MTN*%.CD<H1U&9M1%F?SMH+A=WF#KX<#^QCZ'`)>+;F^GK)ATP1H9E<?=8&<N
M%]W>@\LGW1C<]\K!3>O0;'4:5P4)6%93?`ZVN$ZH,9K_4&V&J<T/]C<HV'@6
M=:#]@"X`LT<787]C[XX['0A<^8GW?LX*R#F&^H/RB1O7(2.>G+>.1!B7)PM"
M[/IQO[M+#Z<_A8!=B@\MD5BU.B`G_R2^H#B!AY(C$MC04TC"E^,QSR_N?0B#
M>A7!_H<?:@2:P*C^Y-!Z($Z\[=ON&A"]`BK/(O90)+T$*M61HX$;V);MA`'Q
MW!;(##'K,31^,IW00A8M\TE;AX=![`2,#>P2MGRR-BPV!D;$10AARA2J8:S_
M4U@10(G^U-7-:K'@TL?!?/QQ=CT:SQ?CW^XFRR^9ZDHR58G*1LP)N+H,4?TP
M<NE(I0,+E$BJ'@)PUU%2$8E;Y,?R1S52T-5]9T`;K4/6^\@2Z$#&/Y<Z9FQ1
M5D1P"2W4<ET89"QJV\@+1)UB,:9'E:R$W,7^^)NXK!QC[LBA:]$0(FR:/PB?
M<$L6UU6`PFF029@!`0<JMQ""6Z"[]U#*I/=R@19]XKIC(+E%=8R`LH&#_9*P
MZ!LF99?PF/X&K`P`/W7M-WF%5Q<1T4*EO*8IP:T;!51:N@9457E`6+/+P(.]
MY96G!&./2T#26K-`,42@]5`2BPQE"S/C]\_:9<4#U>`*W@?NEO=:I'1%4N=W
M.Q6('<8^=<[3$Y,]K^TY%V-2ZF.)55XZEUXZEUYZAJ67QMN=X^T16@2>^76V
MHZ\/V%:VE)B>')$V@FR9+(-R84-<5Y^M5K:)L#^R,3+);VA7NH0%D2N_/./H
M!;!\KWHL$<`C#-4&C5&6$7GOQ%LF2N5AB?,UMQ))G*^YG:^YZ;_F%EU*>/OA
MPP>Z'`I8O--G]%J\\K6\^`653[Z(#!'3&U$YGCS3;3F>OB!8"*[6Q2OS\*8A
MY6RV8M_Z@S#8>-C^=LSO:/7<2YA);8FY0LD0@""ICZM$[Z>:TX'KAH8S<4W,
M'J<M'?V-YUAE&=YE23$:^-*9WR^1<Z,#N=I%ML,:&/V^6]H7\]0/ZZ8'KOJ8
MIOPZ>E__'O>G[W$;8G-#/KS%9!L^6Y&GMY[+`B'Q1`%;4&&X[8W5:P.Y^B+B
M;:O;^&EG1Q4A").V!^>N*6%.:ZY^N]J4!Z;^"G/+Z6Y19-:_(K\,_$G,YR=$
M"P`2N_N`,%G3QT]$]^UX4FC9"RAD7^/E+9A]@DIH:V]AM[L?C=\@8?+P$DLO
MH.Y`@&W7M\W?#0>F07<K?/=S;05'$^S*>%/V9V'@!X9KV>ZZ^QI8SJR^&U):
ME*X"-:CK[-)>0W:>1&5NTBR#E$X#Y+:?%@X(.;`;]8?S=H0?R%I>/&&F'KOO
MCZ*S?)]9WO3W0\\/IE[P!07QS7"R^4X=X(.D5;7#>#_")RV#"72?'XS[R%^X
M]'"J;@&(-6SY#7IG(=M&F*=B@?YE^F1O-4=4],3C&'JT8J<9A(:S1'C;]?6;
M^S5ZI[9:L.8HX:!K+Y,-#8"5=X5@LZ=11-5@\=9W$%<MZBA,?#]$UB@D+NPZ
M(AN=S*2]B&0[#Q-U%N>B?T9)0M()[)6'$"IMRNF)W)U+&$@Q1_-:_$PPD25>
M77N/"$=_Y0O90AH71?P^CV"Q*O`2K6OG]$*2Z[O=KE<J=\KO=ZUR.?`2E:NH
M"RM;SME$R/)I(:765K-ZHOWS:C@$F6!8%<M7[Z-,T2/["L:CY:/</SAY19I@
M"A,U]R,.F%U(*IJ!&?)"8OWS(LOEEF!5&7-6.@-9L%O'!#PAW+NUE$^<28:E
MT@MT1P6BX8VE%U4&]C!G\;S2IWLSD^JDD$A=:3]81B]/CGU<D&Y3)?W*4?JS
M$O&*)8&C/JS67FW+R70XNQDO!Y\/-3Y?REVCS`^4DU6E0E0]+WFS,S\D?_G*
MLF<AM;*X<"6'8`]*6/K&"DI5RG;B(JJ&EL93O+&"JSA60DEWO9T:)<RVX"J6
M%4QUJCPUN-([I;0T%^&IULYJ;(`+\Y01A"G14PF0WF(]S3&"+>!S:!-/RU?C
M/=P][&)"&K)$>"U(IJ52L91`*CI\LEUK1193PMD%<HE4`H$+NJ4/ZT@_%)%T
MS:NK+OC`R`T-QUYYV+6-16`$A36!2L1<_&3'E;GJG3GJXDGMM@3EVC=I%LE0
M8:&O@_E!*X0QLBA'K"<4#5!$I]F.XST:+LPM$1ZR&J,-G%L+(2$"%<+*DSKE
M9KBAAS`3%Z[1AS`/.D,8@MB*RU>]P4MXF9%]%>'%75][OC\T,-X3>\L2\B!0
MK:"F*P-7$+LJ>7&85/%%Z1*108V4DS%%098)UMV6Z(XWL"PF-L.Y-6QKX@Z-
MG1T8#M=:IH!,QQ%4)DV>&[Z*5D[R1\101M.2_EVMK*(U+.@[0VFZH-;)EJ.=
M<,OQ8_*^-Y/ES7BZ7`RFH^&,=8T:3U,]HUY*5E>J'UDLP"PRGK2[7D^$/P3-
M.Q;8QK0X'BV!RW'OQ"N>QO%J">CB-&@_'Z`N`RCSA/XV28+*=T0E^^8\Q=*:
MR%>@Y/+I,^U$(PL"QN4:DI<B5/GE(BJGT6!^.>H(Z8I+$:X]SBWVR)P*]HOP
M_E_(#);>#`\>R!RA,^32PT<'#!D^7&<(828TUW&7,#$-!`[7\4.$%\".%!)L
MZ*T\+SUKI#4!MD6/!"M`/3+D5$%S'PU-V@#:#8A%I*EO>86\-39V&[+?<:`6
M@')B@*X.N*FO$"%<U'`1[0C2)`'[:982T^:B<NMO!JERH<$8W%*"0*TJJW#2
M:3K5H`1J"+^/SD0-S)Q@BZ)SAZ)SAZ+GTZ$HZMJ2<<[FM)ZR(]*YIOQQC;D+
M#3:'QW8V%8*!Z"5T@YYLTQ,0?>8!+0<FW'[;0:C9EP3*NSPWL"F1Q+F!S;F!
M35<:V+##TJ3P]6"-$7.E1=JP5(Z@K=)DR1G)L2%+]8NKW;)%'-&B+=>V27R1
M([VE-S#_"FV,ELC<N)[CK?<#UYJX`7(<Q`H))6NH2$:H$DJ=A4Z1(-4>AC#.
M;A'>(4HKYDX`LY)']25@U*%0]JX\82D).Y7@_,D.-G>N_8"P;PM-BNH1.JOL
M-2]>NUL6%_7RT9M[>\,)]C++0?G3&E?9.B%7O')].EC3O=Z$RH$EC(Z,@"^?
MI7(`G5Y9DXR6:JE`==EDQ(ZM&B@QD!*-A71T3@DYI*K%QF'[&Z8Q4[(^#0(0
MVFS5B79645@`.*FYAG9_P>07K^H<Z'H.J.DFGY,/M&"<)]]#\RHEY=J%3_+0
MR@S9'2:T\X@?<VT;][9#_@US8E5"2Y^SUPR_<N$!=1:*L@U<*U**6%?`5L<<
M(5U7#E2LC7FIU;;746\\IPCD]E8UP;[.KAHQUO>D40S>(KQWCD<>/HA7*D!=
M8R0""M>\A#G:P4A'67.Q1HF-']=`/3.;`A*J[9\BD1@0[?MCC3BVLIVM%H9S
M6KZN+%F@9HP^`E(KE_KV(9()!QG"(#D'60I]7:].!<73)D,BI!W5HK_T<!SG
MY8MFYY[JW?)1]O8\'1VD%'^P]7!@?V/F;K::D-GFKFVR0$4G51`3H89B?P,:
M=:+D:9P@F04?*8Q/-0:M#6>!@B"Z:`=SZZ6"7.]F')<,ZYL?B-NX>&[3ED1I
MS2GJIUQB[ZI'Z-L*PR,4CG8`<JYR9NJFF.!SQ2H>[Z,75B4-U=7QTZBSZJNN
MR4B)3(#,<WU6^ZP`>(K8MUTN8#2^6![K`H@CG7H^)XU*J`L?E#W73PW&?YT_
M]Q#4U"Z^ME\EN8,>Y5],1>%8V;+ZQ(K0AF0C=!\LR0-@=[`*"4&APW<KH4S#
MLO7S"P4$E5.?(P=XNZJ$%.@I%M_EJBJEK`1'X,J#6H"`+E950*3U7E5#@#AO
M5,D=3!&[.UM%!7[@LIT+J&@Z_>6T')E3J`(1@26>IXE=&B8[E8Q3L"\\C+U'
MVAS3V)%O8(YZA>AK\TOK'`<Y:8+=6J0Z-G%],@QK4&GXMK_88618,_=W`]MT
M,9U#I4MQT]88I.*%DU^.<%>ZBU2JC:PW#K(]0)!+>G`E=XO(1[5#9V'@!X9K
M$8/0%GQYPOH"C4WP*Q`@7ZYO>UO\V?+C>!X50I3N*',X!0\V"$>UI`>N%1\:
M^8-[GR5&@^065%-LDO!"1YYZKI><[`,>%I;2TEG$G@_,3!)$J<B`+G\FMVUH
MK\^`,OE7:.]85^NX\"IH%;`*JOW"C4>,0'7"T\T]B?L28AH//9[%1&VYB"8-
MS,!^(+S`]/J3X$*/0]$(8V%!0V7:7Y'7F[D7H4]63-^GU^<P#EE3UP-G<V1Z
M#PB#[.-$R&O>BHOC+"1;KHM=+9XV>";;O=!7=0/B/DW<E8>WS/\5=THL9/^9
MC)@:J.0<(@V6C\R_K;T'\MYVI%7DCU-EJAU=?'K0(:/WGJ.U32%V@ZFQK?`X
M>!DM'%7'&L6+"=7H<G&H#IFGN:+Q+G6:P4;3<"8L*N?LVZMOOD5I#$.,:9J3
M[9N&\P49>.Q:^9Q4&6F7CJS)>HM*OUPRBJLQ'*?4T-MN/9=U`XX:TG)M\L7L
M326-GD##(ZWZF(PD2+?AO6.;EXYG5.R=Q3!)#]D#NU0@!_6M,RBA`>'(8EF8
MCJ%@`F2'TQ*[$A7UB01J+WO)BWB$?!/;S"=5*.GTJ'UP;8K%P7%_2];B(UJ>
MP)D0I_SI5U2QL1(T\B?#ZMD72YKU4Y'47[^2%W^TQL_1CB;;N6M:4#14L`>I
M'+T7AJ=:/K67I23Q^-US0C<P\/[2=A!6!L3IL'V:#CF1U-Z$DI\.C,20^+AK
MKRK((R;\[*"]\C!/Y,%Q[TE6\I^0X_SJ>H_N`AF^YR*+9J%6I;:(85`V?*_0
M*)61\NM/:?ZBK'=EN^+B8?MAD$I$PG,MJ@$`QPWX)?E$88#P=.!>K,NE4N&X
MV-00@@AV$!#20_=AFU`AF/I;2DF<OB2"_\_7E-2]X2,FB/\/4$L#!!0````(
M`-F!'4/SCY98-7L``,]T!@`5`!P`8FUR82TR,#$S,#4S,5]L86(N>&UL550)
M``.ZJQ]2NJL?4G5X"P`!!"4.```$.0$``.V]^W/D-I(@_/L7\?T/N+F+"3NV
M9*O]&(\]NQM1DDKMNBFI-*7JMCV.C0VJB)(X9I$U?$@J__6'!]\$0``D`:IG
M+_;&:HE`)C(30"*?__Z_SL[`>QC`R$F@"QY.P+O\+#E\#L[`97@XWN\\L`P2
M]-==XCU#]+O@&4;HW^CO3TER_.'++U]>7K[8H4_CG1?!.$RC'8SQ+\#9V7\"
M_/_^___OWS&0RPAB$#^`[5,*YNDC^.I[\.Z['[[YYH=OWH$/VTOPU?F[K^D@
M-,+W@M\>G!B"UX,?Q/_QAPJPUX?(_R*,'K_\ZOS\ZR_S#_]`O_SA%?^B]OW+
MU^3K=]]___V7Y*_%I[''^A!-^^[+GV]6][LG>'#.O"!.G&"'`<3>#S'YY2K<
M.8D7!A)X`>X7^%]G^6=G^%=G[[XZ^_K=%Z^Q^X?_I)0#X-^CT(<;N`<$]1^2
MTQ'^QQ]B[W#T,4;D=T\1W+,Q\:/H2SS^RP`^8N)C*-]C*._^A*'\[^S76QC%
M<.4\0/\/`'_^8;/DKNS[VH25D5\:15D+VQ:B/O[%"B%40Q6^)C!PH9LCBZ<0
M<)I`(')53(RG#G>U27TL,F&4STD@_\<?TOCLT7&._WV?(/P.,$C6^VLO0.+F
M.?Y=&'M8R.8/<8+W'Y-V!)6]$S\0?++IOL1;Z4OH)W'^FS/\F[/S=YEX_6\E
MN(A@^:(PUK5EY5M>B5:4=]J$^&__P2=[&`T.'A&_@K,/]W_XSV(H"/>@&`SR
MT>#7?/Q__3M%X3\KW,+_GD=UECG1+L<2_=BQLNR++W<A.BN.R5EMD?LH/.@Q
M.PDU:/.EOB#.XQ@F\9@BUX#PY7^"8:4KJ1QF$DOD"-/\_GZQO:\(BAU18;.C
M*A2,U7S9QG?4/=M&X9Q+4>8N?"N4/:\>A5+;ZN$0.?]]F481VK6BK86_(QOF
M_-MLNPA&#GT><W<,'P?.KKG\L-DL;K>`\OH'2^=L-]$QFSL6]V43ZU&VD!@)
MUC9JD)A]J[T]>I_WN;0NG?AI'KCX/XM_IMZSXR,8\3RY=*+HY`6/'QT_9:N>
M/>\R.<!F1$D))][^18.`$[A@AW^`Y7"[9[42?ZM'N#PM5`_VXI+8[<(4S;F!
M.XCF?_#A+4PR*1]%>Q+!,W[Q"Y#AZ579$!`58V;`AW$,'-\/7_!#&^S#"+AA
M^I#L4Q\X^0"DU/^?=^^^G7WW]3D14?2/KV?OOG\W0U/%1TCL$_ZI>@A:42LD
MY*&F9'21L'9X*(GF,GA&DX31"<TXABC6YC=[QE5!<P0M_\2#\0P$,+'\YF,Q
MHRH'K17I'DA7<`^1]+A;YY7>LN.>1R)P9F5"@`E'1/(1('%>@4/&S,".#@''
M,,+O:LMB(\'-JA1UT4!7J.XB>'0\=_%ZA$$,T8VZ3IY@1$&,*%PR8+]L'?6C
M2ID$2AQIRT8"2(?&Y!(+\>A"QFQ(F`)KJY(F2X>J>4?#$#6F)L40HX'?U6'B
M^-V6*+'8;/$DQ:E$3RG+AU*G<+#%0,-R<A>%1Q@E)R1?6'\_8N.GD@%%.,$H
M/!?:4D3H\(Z-S?INL=G^`N:W5V#QMP_+NQOT_+?S'I/F2?'>[USPX.9?KI6E
M"Q66L85-?([-Y6USXEQWCQ:SO8_".);:E8TA@\N`&^Y2/#WQT7;CS-EYY&_`
M.>#WV0R=O/@%BBXY\.#XY)D:/T&8`-=)T`L6_<D/@\<S'SU"W1EPX1&];SW\
MG"-6%`(K!FF,E$TO(+,<H]!-=\0QA7[<X1=P$F:_A>`Q#%VJ(<0P>O:P2]WB
MEF>SN!`M!C4-:64<\*RM7'QE1=O2(^-Y\XJ2WY77:11X21K!:^\5_R=&^WX%
MG1@^A;Z[/"`Y>R:NQ%A^URI..;27HG-3J^$GM^D3G1U/E30T$@UW(@AVX>$0
M!OZIV/_A?H^W--W?B('9C_A;)P".ZU*'=1@!KT0;'P_9S$_0=T$:N#`"/EX@
M&AFA19#/OK#K!M"3NV(/:/#0H*-&'3O6253,,@/[;!["?C^?J<KU^%^,G;W\
M0+F.<X?HG505'<8A-Y2%0@AQA&NP\U$I1DGXRCQF0XDXPM:%:>>U*<?4NFVB
MDP+Z9HD=NH52'T>3765'/CZKT<\^)'$X@3L_8-/A[^3W7%1&\@T-@]N`1RHK
M`&]<RO(=3_GTQ64]`0/OT/+4\"T-1U%]TS%GUI&\4D)XIAVD(F0X<HK^TGT.
M3^L@YKBT.A>O[]ID^3ENT0K,^KDJ$`U[(<38\-Q=B^O%9K.X`MOYSUGX$/&,
MXJ?,]+U>;?9V.;X:!-&^\I?HS1D\>NAE5TR]>-WYJ>L%C^_#T'WQ?'\,D9."
M:S(V6P8AGC?^=CN_?;^\6"VJDF?=)R_/V+JO7I(./9XR.!X@3LC;:*S8C7QZ
MLR)4P.5*RL?%_1:;V>_M!ITQ.-`,V*BNI`>O*Z[3<2\Q-B"3_&=BP)&$]?;'
MQ0:T`O%MR(*00U6IX*^O=T[&>#[PX0/*Y1S?/%O$>CM?38/O=<JW7=RZG"7&
ML97G/'B^EWC$+';_Y$3$+`:C&&O*R4G)T2T]V1@F*:'/6Q8SCC2LEO.+Y6JY
M72[NB1?V_L?Y9O'C>G6UV-S_T3F&\5^(8W;[B\UD`U56%@92)>*8.*B5L6)9
MN*5Y-IGL!2,,/%=_@U23)JJ@-)*(6,.M9!(Q$.E()ZK(DT4O>#<;FFDNO)6:
MSRWB8")*,*INXHD$O`S&@5Y>ICQD_\XY87<OMJ+N=E$*W0HP`QD@,N!M)81(
MX-:5'W*D4U#'.)VD")VUGY:K+@*LI`]9,ND;2A>'HQ^>(-Q`X@8P(Z'=0$W+
M92=&?&DD@H?KFR#)FX+#2)JC58&36[^^F*V\`,;K_64$76_,;!,F',.V=Q8.
MO+<+^I18U\FWMOTW(B95A86[0&T+NIECQ]`YTVG<D#Y=ZJ']?CG,\A$C=Z8,
M?HA<AH>#1RVJ.&<W#!(O>(3!#@$80UQ$X`QG;/,QX3V,UC<W2VHD)P_LR_7M
M=GG[?G%[B;7USV[7VP7X\^?6U20)CM:RM3OHH%5\HZ==36Q),_AX5C:<3=)0
MIF!9Z3:&F7I#JQO`IF_P&HP1/0,V,[_]?1+N?ANM3`<+C)'$(P$"_"S1+"DY
MQI_.0!"BIW`$GO&8&?AV=GY^CO\_<-+D*8R\W_&7F$$Q^93^"+PXQL\6DF&:
M)KA^(?9-XW#V&^<$OGXWH\46\=_1#U_93D#ER4`CX91)0IT,B>J%$P;CREX+
MADEW:Q,X3YT@G^42]W^^./]S*7-_`5^50I>)5RE[?P'?S;[Z[IO9=^^^(=+T
MI]GWWWXU^_KK[\62R*W984M+84E!4S5I$;*/#3'+\7#\.\=SE\&E<_308V`4
M>R$'E'';(!L/GN6E^!K@//,S+P`[.L#V,[J#=34[GV#)^N^D2E@O"3?`=7K1
M!0V#&.VF9;`+#W`5QC@J:;W?.J\CV:"54##[GE+$3B)@G)1I(%;`8A[@HREL
MAR?H20(G1ER:5KJAX!N8.%X`W843!>@2B&OQZ7MOYXUB%I*`:E07[,9'*H.!
M?&E9_N096A4Y20+T4>S(15U[LHPA60PH5@R.;3R$!L>X\I[+'J>0C+)]L_*Y
M5J^"S%QM'^=%+83#B.ATPAS^QE2Q6S-Q$H;KZ81IV39N"[G-,77S*:-GG800
M.X,/1R?`]2AOPP3&V_`R#.+0]W"BN5M4^BZJ?ZM%__2#8-C&V0=7GAD40E)#
M,I\4!'A6G$R_J\P+]D6]^+B8^0NKEM(A)*.TX?6FK$E[:U]DF2;9'G(P':OM
MM(2B7QA57N_U.HRNLFJO[6JH8P92*2%@.,I`"3G>@Z&CHNYG7@"N0M]WHOAS
MV]>REC34'K+*!-,.9ZB;HF_#.R<RY+JHP++HORBQZ'1BW%.3,OH>D`'@#D:`
M.)2JT@>.Z+?D6?*Y]6(38M;R/1(-HO1YO=8G)M2*YX7)?7PI:T$T7V-5@(VL
MS-%QH!Q()([^]O,)>;QX_.6+&I,B`YUF=.XE\=J8DK0,FDG'&!\-1?&B@YBB
M-843C,7.+L&JT&$PUSZ=>5UZ`$W)5A6D;0&KX*(H9961$Q<U!HN[Y*U)ECZ-
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M$MS;)R8E&YMB8.=^87"E?J$T%Z1_!I#JS7=1N!\G3K`ZO?&"6!7@O,8$F_7]
M/;C;K*^76\M<9S"BRO/F6OI4QCO"R,%9@%F?L5$;T_.!F:R9U8D-KUK>W6(S
MQTF@8/'SW>+V?F&[=EHG[VIU\X2K->KK%*+"BBQI4WY*JMMP;-#I$%7H`M#W
M<754&"``/BYXXAZ\P,.3XQR@#-PH:IT<9--O`SFTN#%M9/`,/-+AM$A.;0++
MFU^-WS6M49XP^N*X@3%$J\&]P:^0;N*'I"[YB%(H!F@X_T"`"D?@\C%$T-QR
ME/7\`PDVUE,/NM;>)VZC=7H:T5)LA(JWD!`F'(3YU^T"7I.X$:5NPEZ&^F*V
M,J-J5-FH@!G\;)$7CA(+;JWOR_7-`EQOUC<@TZ+6M_?3$(XVIYCBT5BC=K\^
MDGQ')\M[*JM$^0N&FPWAYR,BK/*=2<)GF09MS\,GR8PBAKICO0:CYL68,!\N
M3-(S'R]OEP6]8M27`9)V&(^I&39!#&EKD#<\-K#@NBCH5_D];K]_!XL[C58=
MK77U:`23MWR@TI9/CK5)[]ES83"*ZUT&K&%GA01*72)$7A+9M\`CLU@7)VGV
MLAN!B&FA+7;D?+L-@["N<XRB0')`F;:.</#@J1"D.D-+ABRV"N%SJ]4LA+-*
M?=M&>\(1;R\^,!NM3[G8B)^G;/&Q(3R=O*N*CWBU/6ZY_$5SC7"C51A3!")[
M\H1!?`'W8905!]DZKS"^\8(P\I)3Y>BKST+3I&]@\A2ZHW>V,H>^!<N+P>6)
M'^T7B^OU9I&_'K;SGZT[G"P(;COPQ1QG=&U1!?SLM+B``1S)I<X#92FZ@H..
M6,YQL\R+Q>WB>KEEFB?L23J7A6VI9*^YAXX!DW$MF74`5JKJU%#@A6,MMMD)
M:%MQ8#&DIBRT5M.CJ416N"E/D;AP8F\WAA2P`9E,XV)BP!&&B_G]\A*4(@'N
M%AN`*W6O;VDYG,Z49RO])$3,K/60X)*BAX&M.>F5YZ?).!D,/%#&>Y&P\>`U
M;5ZN/FP75WW$:@I2U>"K2*ZJ]%`_HXA%^"?H/3ZA.>;/2/5ZA+?IX0%&ZSV-
M;B>EY?$/6+EZ=GRD4&5).2H.EYX@1G@Y"-TR_=#ER.9/B^7['[%PSC\N-O/W
M"W#[X>8"">?Z.I=/VIN`_(BK?WV<KW!G,2*U=MQ\`XI'X7\8@+:FSJ"!\&4Y
MD_H)`SMB[G\DXUS[F<>!W4KK&4UY4T/`1HBM$H8\I0__;3H)7UI<K][&ZC31
M-C1R0&7WOY%,1%44S.90*V+'TR#IYY.I?J/)=@DA%1+&Y*NQ]=AF79A,V\$;
M,1YH!564P1JU(N-X3O58)_X4QAN<B_$1ACTA[M]M%C\N;N^7'Q=@M;ZWJ!7+
M<:8>=2->M;%^Y=VX\,.?VBR8B"XZ.#\TVH_7/-6,U@#7882.XH!65=R=MI$3
MQ`B:1[1;\B^?N#[>.UY`T(F\&!W(5VF$_A<]^+W0';--A0FTS>8FC;\@SGF5
M0<BZ5>Y.("EGM:OR&I3-5O"&`5;T[&_51&_,[28"9\%5+D"'WU:S<A<TE3-+
M!3RZ.-BHWR%<LOD:]>=2*EU/$*:MJ?W0';=0_1LK2G[>4F0&(*Y1<VI_?$<L
M5W]N,81_<G*A;TPM)ESOV]T_QJQ)(`?8K%E*"B?>(5=4-PKWH#HZ[Q%#)F&]
MP.PT)%)@>[U'D2R)="623H7O^S!`<*["`](G1W&;,P$9C<%@8<"1KTQ^BH_!
MK_1SNW(D9%;-%\Y=Z@A6K2-Y;"!1C1*1&LUN=\2ZLRX<'S=@L%V4J$\;L5[9
M8F/7X&P7WK0B#]UE-W-!F%"MZJ[*FJQRFIJJ`I(K.D_U34]J"I._K8\D&'CQ
M"J.=%X\D*<I(&#5C*:/'.^VSOY-R:'@<".E`VQX5;2%HG5#*5.K=-K,-D>X-
MV\(KPL)TK49E#%4%>#H1!?HR(2'+710;W&%!$BLD+;1S]Q\I3;BPX:/HB:FQ
MJ@_CKJ.7-V):_HAA1$_&!3$`R?OT]2MFC+?AW'4]#,;Q[QS/70:7SM%+'#\/
M((<X!`[GI1!<JN?`!K<DCKT$WL/HV=M!>EYLX"Y\#,B,8^Q%4ZB;#CDWM"Y^
MN?1BOKQR!$#7&]I+`20B"5Z\Y*FX^AZ1=";0M?Q@,"S&M5:&!MEET'7"C29Z
MQXJ.@@DCH_]M1$>]&\]:LPB$&8YLHP:+OBU;S5NSU%@D<L-4(#*%34B/5S2`
M:$0+#>"F,>$N/A_E_AW38SRVR_BM^0:'=@Z>MQZ;4W89C^XS/G_#X02CB$:O
MRM<"*]XM?"%_&26%7@ZP:=>Q!$Z\P\[QJ9V,]EM"/^UH'R9B.)NDD8S-9%D;
M;YT@`_LCZ'5O0P";D(U77I="2TL()]6C4(WQTL;:EE1JGXM%B,2E$S]=^^'+
MJ-T]A/#,RR`?&9G(&3P(D%'6J[6J\),3(L,F@6;N?S$9KI]4E&F>[Q+OV4L\
MQ2Q_Z<F,)QW)8L:SR<WO?P37J_5/][7JV[?OP?QRN_RXW"ZME?/2XF*A[2G1
MQ5B"D@I6+,U>AEU3:#ICCG>ZYHF:;14;0Y'B[\/"A+<-T8\8C[LHQ+5;W8M3
MWS-D6(BF0]T'Q9YS&%5@X,=JE$,!06$$QK_'_]KAB^^8P0(/ITIO":<`]X-=
M^1]%Q(I-,CQ#C$;+#XX^Z[@<7*"L:UEO4;#TP^VOX!'QS',R=_7\$$:)][LS
MEMM7!,ZL?42`":^Z0V4$;0-6&6/5N2/!Q.I[H&OINK)$Q#5&LUR'T568/B3[
MU,?VP'2D^L-">*;?F2)D>"^#)_0OXI\_YH/!/HR`'\8QMG@$Q,2,)\#G*O2>
MG0<?6A4T&0Y7):V3*'V:G#^C\S.,3JOE]1HW&XN>,[\[(FOT.%(#D0Z89H^P
M+G2X?2&R84BJR!C;;G]95C9;072N7?<@RQ/&UP$V0J[W2(S1_9N<[A`=$^P7
M)[WLQI`P2<B6JCK+8<?KJHP&XS/-]>)C&.-F`'M\[I$)R'4*\PGL6M?4F%_K
MQBQ/GIY.+AIWA.<=LYTK&Y(%-U8+":[AMHSK;C=.LN89X'*KY0E@+U2KE`!Z
M2D30B>$RN()[&$70W2#A6WG.@^=7HG^$]I2N.88VZKGA+L5;I*:Y*BR*UWOD
M"2M9="3XS(7TI\^!2SPN($%_IM%(6!7#_T)8I#[I@8M.JST"!!&CP0-,7B"D
M7T082S]_X"*=[>B<Z",XPL=81!^X#O`)3.<Q@M2A@,\YYO@\6#.B08._HPFP
M_@?P&P]78#M#M$`H.+$7S_#WM)-*?(H3>$"8[LC,M/D!FI=\!Y!>CR<\XFN>
M$/69.-0P_,1#8(].DL`HP*M^>?)V3R"-"2X/M'`]\(H`4?Q;%Y'H&<<T(`$G
M<Y"UN<49/B-KV.&OT8/_H;84+V@O=88I1.>)8[RBB/P$T1\0PG@F!,Y'TY)E
M)$A71A2!X`2="#A[A#@9_$"COT#\!&$"<(S!%_;J>DGNN<(.("/.!ML:2J##
M,@%]=E7LJ&*7(8:[V1Q$UH&?SV+78#@"AWIV/:3SYR0LX51ZEXSSE)$!/*#P
M*?4.Z4:-:Z-A"&#BO`('G2Q);#U20(G?C>8BDD31TA:H*2)>!G-"IWG@YC*N
M[,>5FLFT;T4**Z&9)L8B1:6(W+5^.?X'J^Y;%<Z5_C]I>AAU64BCQ?3<=O)I
M.G[;<9FF[PYH'S.YN6Y36"#-7$<,N(,]-_K<16V\>*Y6@>UV(G</G[?BJX=#
M@T'UH-S`YYG2?ZH`AXM/[R-J%8PZ3+E>M1+,-&2+P3^Q4#57VZ>Z0GOV._0.
M=CPW5YKR[N6!2S)[Z8%J1LZD,!E+`+==&8-Z^'+$,QN:O_CIA4PL%U.35A7Q
M$(NQ-+F&E6\R>QDE8%">F9#MM9V4P$[8V[KY4)R&?(K8*Y9'+@'ZN%YY"L&=
M<\+:``XJV.VB%%855+-JHQ`3HQ68]'#L4BJ/=&QYHN)8`3Q'<=A.38159$1.
M_>RDW[!'[.)P],,3A!OHDW/(M&@+X`\NT)V5!530X\LR$=A=I:J"_5`$=:Z+
MA;6#+'U$M!4E^"'&YD!&K.`8`JH`W4)%>GGL>/V&92-6[;<C5A2"1D$-%3+I
MV9:KN0:TM?I`:4*BR>RF"0DPDTP36MY^7-Q/-4U(@HOL5),NNMA)$^K`2B9-
MB,6NZ9B;3?"N1\^CNRQX8AO.=R1ZHA8YA?2[46/N%*!;\8?*X\<SPR"DGIR8
M)E%WA=S9N<74):`69JQ&(>WX]B:899`@.GOX#3*:P:4;J"5;2R=B,M+H%6.F
MXJ&79K)0`)FTT+>X('G>0>AFQW"<1CCFZ1XFB4_"RA@G\RBBJ(Z%X6K!ZAAR
M+==T(AKMYN53@9WO>`?KAZ6V-#1R,W1HI7W)<YX:AF17`?IT7JOR\EJ\5M,X
M#[?,AK)?JE-ZJDK*JR*-^C]5LUI5PSQ519/9?:H*,)-\JEXO;^>WE_6WSP]6
M"YNI\I']X.FBC)W':@=6,H]5)L-L=X(RQ[@^+]7JI1G'*;XSU_M+4IB*9'",
MKG<Q@5I(=A5C)*56Q5F%K^D4EY-F+U>1XA)#7_G?P#RY9+U?>0%$_[F,H.N-
M8@SA`QOREI)_97+Q$2A"G^5#/@</812%+^@D(.G4/LZAP0)'9K#^U.QD;%7*
MQ(08Y$`SUG:F&ZC-`TVEJTS]0(/=39)LGVK2;63D*#+,J7;A!+]=P8?1#[0"
MCOVS+$>%)U=Y.B$^M4*'UH4HK+7@F-G0K!:#$'&0=W+5ECVT*8&A]ADT);"@
M3\>4P,!.Q?&]SX=/WO$M$`():P*/3-J]8_=[N$O6^\7KCB1O;-`9L0XPY'G@
MXO]@S\0STH-'*I&C!-]H6)P*9KR6;F0*?-G";!*<`0W!+DL$0F<G%F3+<JHC
M`K5&M:J$ZA-2Q)Z6%E9IQC:-(:]*\(>/>NLZ7%70$QROU31I<M1B7RSY`9:S
M6G^>Z,A"57"5B36&TB_9:9>-ZQS=$5&$6QF0*O%"\]K\]@J0'Q9_^[#\.%\M
M;K?W,_``'[T@P/<F.J5PZ0++AY'4.N69R230X-M2JE60-(*L%DT"#D(<8-WB
MW:?*O7>ZK8C2XY'Z#1W_RHMW?ABG$2SKC2\#](`YT(J#*CX4G7F-]>/4Q9!7
MO>C#W=UJ<8/$;KX"5\O[R]7Z_L-F`=;71"S/L`$?+&^OUYN;^7:YOK5GI>_!
M[;)7C";=#-9#T421V2](D;?LT,%_)4;W+*N"-BV,$]S'<0PUM3:_Z:*/)6B>
M?Y:\WG'B95;ABM1,PA:D?+!5NQ&+.?4<BL8*M5SY/7M1&>F.-X*N-&IOO%&;
MX[VU[F>#MS\[KSR"WD1SO/&[XYW_CW0TB-W'N%/>OEOXFER@CW\;LPV4")SA
M6N]\3'AUQ(H1``\!9`PGG\-*Q?=N5M8JOG<00->\O8X>G2`K'5]*,BTK?U>4
MG0R#]9XAVPRDQA##P7$T&:XWUB)X)1`J8&:@!HC8**N@L%6D``9*:*"R=WXM
M-X_EGFEC26IUEXW")&TG:98ECWL*(D1VW.C587:9`)J),,EN-,0%%;"2DH^P
M'0@IS\"J\'6LO,=C^MY[#+R]M\.I5"T@HQ[=DI"-]AA7PXWW8"H'`Z8$3N;<
M5&-^K:"Y/('ZE**IYUD9TBEDP-I0$R3PXE:2*Q+QZ-#.:]R2Z4B6W0V+DA19
M^B0PXTHT<5Z*QO%'O6Q%X,R^K`28\"/;R`BB3^9C)O2RDF!E(_-32`#=EY5,
MC2-#AYTN*C8.0$U<NZIMW56J;>5EBRHS=C]Y[,AR3R%BJ)=:A-4^5DG<\5/H
MNXCMV&^=G+#5;-S6Y4*(AM.9Q=B(FN!D@_[H',/X+X".!7CP5!XW<JQM-<@1
M$V-@03-TOLH#-Q;9H(R:GBQ*')L3$D[)DU*-9OUJ9M/&#^7<8QZ-(G"F7>!<
M3+BO&])\"`VIR=QDE$X)5C:J#`H)T*/Z?W/>D9_1`GA6K#HBC-1D:S(6'!FF
M=@C74-::>_B(;=T;>,0=AX/'434Y'BRC60X\++B!%.1S4'QOO1NZ+.MJ-Z!H
MT7T<V,V)32EH$F!M/'8E\)*6LRE:^Q38+1*_P9^E.+7?2VA\1N!>AL2R#8-=
M[0D\YMFFAH#A1ZL2<KP(QG(.8G.IS=*APED)S->1B%J`OC+1QI7>4<]310R,
MOWK5\.LMPA,R&.K)AK(@#_8$QJGD9HY<#B3#<6Q,)+BM,!^2SM>NE=@U(=-J
M86O\]>H^<>M3CGK,\4!9>=ARD)&5G:FHA!WLXPO/4$]8TDZ'/I%Q7>&LU\J8
M)T\'1,/:G1@;86>ES%""+\-\W%3T-SFNUF+]NNF@K:'5YR;_R@"8"IE50L!*
M/*P*AK)227^1S3-5%4U+./B2*T.Z'D^-2A`L"?TZC?RP$,"S<NV*,.(^'"I#
M9C0F\`1^S?X[(4F4X6[]:=!!"_U;^4,,U_M%G'@')QFGZ%,#@OF&6W4$.++S
M@=:>*SZ3%!\;TL-F655>&"ON8SR^=KR(U#FHA-\O`W1?I^2U2@DTANC(`1ZA
M5%B72$DAQI$T/!:0P?4\D,IXV;/+BO@I24-5*N6)IOM$O<38!TE$SLF-%_]&
MZWSBGT:Z-+G@+`BE`!W^A5F.`/C#&:"#LG](B*&E^[.+SXWK4T@8O8+WS4G?
MP_`Q<HY/WHY22ZBU\0K?JTYJ5#730E%!],J9)GC[]F)Z66Q=AWKZKPAV'3$#
MSPDIP#;.2!G$1,5!B$,"_U`9/NGK6DD&)(K0L>532SRWD>.6_=VS,.D-W$$$
M[,&'X^F5<H`MB*<48ASQ)&,KUI@B!+\</VE!59*&JJ#*$TT_NN\9R7X8B>_T
MH2+[.+!L=*IFH\(-Y\L^GZS>V,7'>C"?8/%]7M/<#HL&A$L:M@W+M"QR_(8"
M9#B2/CP!]9;D4\B=?)9:#"B)0Z/3@#S%M+7(]V'HOGB^CP`TTT$-B*P"=`L7
MMCQV'*G-)R#BVDHEGO2%K2X75=E5I%R?JSM.#!VO?&!V4MHYV`CN;_K]!)_?
MTOQLWN%\"NCGO#TY$;QP8NA>A@?L_Z.U:8Y9P9HE>>)[SQ`?RR-:QW70,)\'
MIXXD+_(:SW3V@*<"U;EF@,Z6G:#9?$0)B*=\?/:0HEK,MB:!>\0.;B!2C5.(
MGECA8^`9\E!W`[7BINY$BR/-V3A0&3CIRUZ:Y_7^13+$Z9$5]>0=CSA-)G!_
M1+L???)X&<8F;GI)R';J*TGAQCUEZ6!RFN;#`1X_W2>4FAC4#T]I4O7IUQ9#
MM!IL3+U"&\(/R1,MBQP:3SV0`6M#+97`BWMFTI%$-BMC\\"SB1^@TE)0/T+E
MJ*6MS!9)JT;>1QQ8-FR;;%0Z4Y6G>PQV<9*9JCRT=7/N/L,H\>+L)#5A(>H"
M:?S-TX$0KV12.8K<MW+&'RO%D>1X7"N")$&2'B^2ZS""WF-PF481#-"\$7KK
MX':+88!SJ<@_??(N,B&/^LC8B&331987W4;G`_F$H#HCN;BK<T[YPNXM4[78
MMUYDUD_9VD,$T+U\<J)':$+V.R#:T#?%*''3N.@@D(V:<C2Y')?K"5Z=)-'6
M)Q=.A+OVX6Z%Q#1E0.BZ0!I7`#H0XC5ES48!-`R0<=/5-26Y7.O&*D&4/K6V
M&[4K)((PQZEQ(@C4M%OD1"4\LU7F9+JBJ,1X4;4380"F;L&(8P2?T%/=>X;T
MR65,+*5AV[B399'C5X@HAV=YB!/V6:J*0:,JA#REM"_M6_A2J30?A0'Z<0<K
M:1D&!%89!RO&=54LN;VL7VKM"VH33=J.J2LJ5:'6(N+P-Z@;[DCJ$7EX-?BM
M':W/ZNI628@.]Z2_6\;W(^4O;C"9/$'@PG@7><>\1U"$(,;H#TX"'/0S^GL*
MLU9P)5HQ_A*'@3EDQKVSRVI*ST!$W6_H)R>+)MJE<8).D`C]B/[DAA$:34'[
MWF^DJ;H#=C!*'/338[%6!!TZ,P`]$E?LH@GB!/TV))TQ\;/V"[!M8']P3L!Q
M7<25.%N&%Z#!6*5`4V.`K>F=P$7_@Y8*#E[@'=+##'V*&YS&((UA1-9)!P9H
ML3X(G"0C*/YM1#)('M($P->=GR)<P!__F8;)7RI-4H'S$*(/2B:".6ZA3K^C
M=,9X/Z"E4(:A]Q_T8_B",;?73\]*TLEY'[?L[@FZJ0_7^R*(EAH^DBT.R!Y7
M&Y>%;:7LH"1R/*4\&XYEOA)LG4T!?B633,DRH2H(->U<A5;ZH5P%E#*.YLXY
MX5MA_N)$+BE)38-I8IR[2IN2Q7%ZH+\S*="#8&@G(F'0-4CLCFJL6`8($$@S
M0&!E(6/H&BS`@0H\X5:RNY&&%%/V=AN,14-<($VC$<++VV%?N.>G"71-;C\U
M5.Q>+TJX2NPGEFF2S$E#,>BLX@O([K;1DB/V_E"G[0"WTS52B1.X\IYA*UK>
MY!Z01\-\H+$ZDA*"3^<Z(Y.UTS,F?$\H"PQ;V-5HV<=\GX$,12"O4_SDFQ^P
MO98VB\T"H<SM@4'PL[8YAL"^]ZZ9`0H)5$$5Q>,$6\KFCAI2+EE;;3#.#+`'
MUWN9GF4F[QT-?.PJ8.H(2VPKZ:9Z$]U#?>2*?3UIDGE0<T$U[:;Z2IKO$N_9
M2TYV3`2*6%E4UW1Q5C0#U%/&&E:`',)T=TY?>>MZZVO0?I";YC8D.9K0):C8
MV#-2&%C<'S+X2>R%8AJZ*]Z`R*N(!EN\I4DWB"AS-A/^;3Q/DZ<P\GZ'[H?`
MA5%EAY&\S(O3XA5&.R^&=Y&W@QO$1,M71G^L)V-I'G9=_:X=`AZ4\$&*$:A=
M1S1S>08>3B!'`Q`\`$%DPC:'L3>`TATV#*/U;=C7T,5NZB+1!K<R'3?M0`C0
M?(:5$!]>]@`=`\ITJZSU\K3N*"G>UL+_.VG1J[E?:9O>[R&^Y6`!:>,D)/\Z
MP&$A9&<8]9FHXV/9<:*,L(SW))^T*M=X7E"?>&IB/H1<<7PH>F0>X-V>ISX@
MD-2V-@]L&;744+&[+Y1PE=@217X-W@J9,P5;L]Z$%4M+AM@;09VN`^R!K"Q'
M?(W6MWA%4A`X_F4>&8@1"(-'8H>F*%V<RG@QQR<A<R:WR>#8VMU)0R]'8K/E
MM6:P/(,<)BB`THV'P&8.F]Q+@QX@5=@T6'+"SX^QQ)J]<T?AXQ"1`L17=$-#
M:#<XNMG/XGCBZS!:YX'"*X2`V>NN#V+F7R^#X"WC*J6NT&QZ0.?/8]9B$AE>
M@``4QG0OQ@%DCQ.&T),'.J\K$CJ=QYYZO$Z%G$8.K''FA)B'0D?A9O2EG;.\
MB]1%)#MO389:.8IP8.5]5#YE-Y%]4U0^[V6D***X-\[+#7KL19[CQ[<PP3=I
M#*/G<9J/24`=?%NR)$<>'U[M*^<%'/(!MNL,R7*264]=O/)!1.RG,/IM&=Q%
MX0[&!F5,`-9PKUD)E#ARA@?@%*UCA+15-&8:]?J[&<H4M8[5]ZB9E@'`,5LQ
M4E)P,6N#@B8`:TO0^"CQ3/W9`"QI;KI+IG*H=;.4*6H=ZQ]>]PN1#BQZP!28
M(61X^LD63S*!@MXYGD(*%^M0WK9$J;GPG=UOZ$6!T(JSV!;L]$.OAIO01<M5
MT>YEYS*L\4NBQ=F09/19-AR$=/S9D4X`#G@&>SFPBMPK5%D5DIA\1"C@Q=JX
M$KQB/S@^1<;IO4L(%.+QOPH/CA=(;?SJ]T.'A'%EI0*4^S@@@2'T&TOV6!X]
M"XXVEZ$>6D&FN?]P,]_\LKZ^7[Z_75XO+^>WV_GEY?K#[79Y^_YNO5I>+A?W
M5S!Q/#^N"E&V2;(]0K8(,11)\7UPH";/FJ&1YUDU"1BPO@850*"$!')0X+,,
MV.?@#$B=9`2L7;O)6&)7;(]1N*35V79`3%9>`)<)/,2F=UD)V(AY9S3TS>\U
M#!H0V%;UAC&%<(P]5^=8GWAB9CCC/(KP]8D]'A<G=H9^T5Z]DI6/T\1V"72O
MO&?/A8&+HVQ&\?*-CO3PU9]$9HW1U\,K.YM]`DX>]%V[7CU3<MC=S&AHNNO=
MBF.@]C'$59]]+SEAY)8!T9'E[DISZ`S]T.DLNV9N;;Q6RD\0X!IGV.'B@@-T
MXDJEL2.,<#4MYY'42R,XX5"9ER</=R8!,<FN.9*`?2\&,`./Z[;M_727I#CN
MTTTCTF,'3^:%[A>@Q`XX?AP6=<C@'MTK+G!B_&T4/M#(L-/9"_0>GQC(N5Z,
MIHSS`G(P22-<=IW4/<-_1Y]GU=J>2XBX)ET3;_QQG#B!B\B*T'C.(E0S,.C\
M2+P@#=/8/Z%_'(XASF-P$342&)>004AKO=&YPV<884"((-[>PY;?;/%;7'DM
MA^D<(%ZN&+[K[?>XFMP.QGD].5(.SO&!'SXZD9<\'8J"<3%)KB`KB\'13V,T
MG)X(\0QX:.W!:4:1R]B+D;)GZC)_T)3ZD-F-9^9.M[`RELDN'U39>%;UZW\5
M*3O74<:'QQ.77;R.(,(L00=7G)!X=SNW/1\5"R56S:Q,<,_CPJ%G>S0(721T
M%+G%<,G4;%I\AV-7.-J[Q86?9%=6FOWV&6%"N^9E[VI\]7D)NH->`GK]Q5]8
MM,N:%>5Q=KJ8N6-DFYJY383K8MTD>`!H2^PG<YM,4;[.>SP:'[H1?%"YZK8P
M.B@_%<=$PLX#<<05\1JT%&\Y]"E^7<251.]=!1/@8&#X=9'=%U]8*]MN5`SK
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MFO*^;ES8G^:^-G17=_&E][X>PQS_;K2=/`ZVAM/KQUM)EUZ-'4[$SVF[A=OH
MDM?:D./16R]SO5X6=;W?/L';](!+7H6DTMP5#$*D(9%_DK\V.M(U&]8II;J/
M!MQH>?A1E\*[]>JU?;-@Y*"`2,HNNA68^2</16-%-VNL"//VBT<8T:`#F\$^
M8\MCF3$\)L/,>3C'7`8S/FQ,P>/4,?L?*=1DW_!!+,\P>@C%[X%;F-#"VZLP
M)HZ7KQAB5"R2%*%LRT8`$Z3/DWKF6#K0#X<PBW4%GWD!N`I]WXGBSRTK$+6U
MLNY\!C$,:WD_9<D\<\0ZYQ%+UP.,LL86\3I-2!X,$B$B6+Q=7Q'#"L,$3+*V
M?;66S>*<!MTTBT[0>O7K/=G2WC.\A[LT(A6ZE90IB6D,EPSJQHCW4"`#\<WA
M9D-!7(S]P5[VE#RGB@->D@8F2W;(H<2,&!3R92)%@49C4M\2I;N(O/(<_Y(<
ME/0DF2=)Y#VD"2DK'%XZOI_WQ@O<GQS\-DQ&*O>GCX[AHJ;:B').E^Q#R\4G
M>TM#O8Y=/R)9::?&N6$SS;9UT<KJ)A(JI&TGKN+*%=03,?',.P>:[Q.AEGG1
MI5565?_RU6C[$<!<(XMG`F)8V8!-?#+AX6XTM;<9DT%3X$^V#AD.U2BB&Q7<
M;+B.WH2*Y?[YXX=_X7?5_>?BPJW_GX_`6:^D]PL2('LZO`0W*K7JQ:LU&@7=
M@0R[10"+]A/1TP=DA'H"9=$[T0N\!))6.G=.@A2H^'U4,>4,VD*3`\J4$'7@
MP=F^V2?$..=[.QC$U3X>=AIDBGE6:XTI6&N/[JOEK$W!G.]VZ2'U<6F?^2&,
M$N_W6I[I2/(DB\605H;OJ:0%\!&#$:D9ZHAR9'$%8R2(Y1#@5,;8[=FJ+1$<
M:54AE(WR[ZWC>/&Z\U/\TL`UZE\\WY>XD_)><+<5?<#2F2*S(O;#6Y82VF6D
MJ_Q>[UN"H:))2DYEWGLNAQCG6*@.QK;)EH39U'+4N%<H/`H$,>=KED>*M?$[
MV309[^_H/--Q%<E<$A4$<'P0TM5NX6NR?8'^,[P)@^1I;,56!R.SQ5?[(<LY
M@1!AOIFL_B$O%+*ZB"2=!GB328#^!3K1]B6T+]@Y(A;?<_)8\@7Y6[O&NE[,
MUQ?@*EE,G<T$)I+748IFZZ)B.#I%$TV^^/[)]DNBIPST%.&".-K)[NI`KY%$
M3$.$"29&O=-Z./+%][OIV-8TN-]/>`O*]`FST`"+OIV(^&),IBZ^Z%N^^/[Y
M[8EOA?L]Q3>GC#GQG>\3&$U'ANOH3%B0:XCRR_=&T,$?OBV-@BD3^I+=)M5(
MXEWIT&E(@C'$$=3=3NNY&"6>.#:ZJ4Y.%#D=5B46JY>X-M_MHA2ZF9C&V3]7
M'FUBH1H\+3_;T)50.@SCLGCQ;.-T`,@G`']T#L>_@/S7E8DLFUQ5N5E:794H
M9+"LJQ)B3(.Y-.^8EO-/E8=:@5CY<82F#M,@B>^<$PZ*O4PC7"]NC(N'`\FL
MM9N-!/^L(!^#(_W:LBXO9E7UCA&L4M<&W1;!<46%`\RP-8Z+2,?M`K.-:]4'
MTLFRAL@(5JIM/+N">XBF<3=HIDOT7R\946SXP`R+#1<17B/"['N`O[%\RG1R
MK"HUXH5J2TTFC#11=.N\FCAL&,#L'#9M1+B!Q"3D/,%?,JXH:Y>4F'6,0X>S
M8O-A7(U[<QZXPF.1HZ/6=`82)^HTKH49:+Y>)Z!/B%8KH61T$TLW76"^2[QG
M+SG-XVUXC[L+9CE;E6P>Q:>M_'P6(K_DL>,J(70&TM@QS!HR9J6A05A.8_N!
MJ\S5RO-(C48&(\+4,&.?('+LF\H;UQ@;^P2)L6N_94FA:?(41M[OT/T0N#"J
M8'*'&!,O7F&T\V)XAUN:DG8F5^'!\48)81\#3=/A-R.L@=>-H-(0J@IK!B@T
M4((#N&-N!`A`0"$"`G(&<J"`0`4$+/B5`K:TLPQ(;7=AQ/X<TRS_<?_C?+/X
M<;VZ6FSN%W_[L-S^DK4ZR,\+!YV)Y%C,3L7*H:C0TJ<W%),E*GICR]M"E7G_
MZ!S#^"^`3E]KX"%_);7:[YAOUS&4])3=.`:AO5Y'PQZ@5VHM<@:!9+"1U1#X
M&MH4*U8GFS>U,5JR-,CF6+6ZT9@NA-U6.&G="'.Z71\DA_:\'F'DA>XB$"8O
M#KX,<5$:4/E^!N@(G"Q3U>1BVP$IH\G?(.6KA82?QJYK%&^I:943WXM"U,=X
M>YG>I:(%JNS=?!Z03=1\>$VQ4HIA$1]INW=R<&B[BCR6[TG)K65P1X1ZM%(3
M8Z`Y#;M*KS5T;%\R`KKYM?LV&T=T"]J0NXY'Y!%W6*R$TN1NV@'1-QM*9'!E
MLONT[Q4[S9T]O(`K[?B!V3C8HZU>;V;;V94(/YB6<9Q"]RJ-D%9`\:56WJKW
M)4>96_8N%[OBP]8%84F0E%?(E`=-.ED\X7-,WNXAK[8"&VV!C*VNXZRO;+I_
MS=->2]@'/?#5V6F^T7:&ZG48[:&7I-B1%^!P<B\B,Q2H3_&QU8WT@(J>?-6V
MT9?5L?,O';2Y?+3=PPB0T<R+=YJ;>B@Q'?*I)L</W7CYT;&;W!T_ZH*F=N6/
MN5B=<^#3U`5,[!&C1\KPFD(KD.XV##["&)>\K[Q5M.-CQ;.93OV4Q$LN+C8(
M@[-G,D?==S^18$HI/C)#*;MI8S3I4P$QB7!8'M<XM1(_51;VROG4[KN:(8*P
MHRRH]P`;3>L8`=7A=P!UR]XG3I1TOB*&7Q#GR"N^IA=^#)P$W#@G\/6[&4`4
M_\IZNM#(HCA(MV$)RO=Z)0R!4T.Q(#;I*_2B+3HE3WIS=F,_3JB3N=W:N4+-
M#3S=J`FC4CW*/I?CV1@%<SI].>-XJ5GJ5^9;_!_??P^J6HRQ$SHG#=X2!I<P
M]%5A+B9']Y+(]FC77?#VMZ[^?6"81Q8?9Q_?R,N,B>=P^2.*?IV!%\+9J/33
M+VETP22<-B,)VI#Z&)>^?>HN#H/4FWQUR:)N);YU_'7);,UN=\D;WK%6'E4J
MS.D9237$TZ_NSWD+UZDLZH/N:G.7K.3R.)N[^/JM[V!%`1W%+"+!@0GNX#=Y
M5?=8C858>"L+[=KQG^A5WE_.C9P-TA>^I0S)<=Q!+#MJAR'_ZT]&(*TZXLZ'
MKT!A5IBD-HR.?$W6./@OXB?JT>\6H^<$IUKRB6[M0]FYAJ^]*0SMDD2+<]EG
MHVFIEEBBX*'QJ"!%%A8Q02IT,5F.2@$OUF$ERS!V4->GR#V]XZ$XRG9/T$U]
MF%V%+6<'O2`[2KE=G-K%W!CEU`9Z&8V+L=%62^.NA5>C*@-*:N%@`+WK(#Z<
M.*40FS7=K*@*1B2\IAZ,S]7>#@P]I-HHK=BEXB98TW15+37W-DN:KKJJSPVR
MF]E;><6J1#>EY(^A!'BT\J:K<6O6:6*5OX0KVD6F;TQ^1PM0GT:%G<'7Q0OU
M_'!SL=B`]8?M_79^>[6\?6__<6Y./D?;L!U\&-I5H8EE&[N&56$#<5EE].?+
M,""OAM3QMS`Z?&7.;V%^:3:R/NTOFY>^]G&QF;]?@,WB9KZ\1<<#N%S?;C?S
MR^V'^0JLEM<+L+P%ORSFF_LIY'7:IZ.\T<\.B_M5A3"VB-J0"_CH!7A%%XZ/
M\Y#?O?WCIV-]G_09)%X[YR#Z:;%\_^-V<07R$VGQ\V)SN;Q?@+O-\G(Q`^N[
M[7)]>U]5923<L/\"1Y7<5K)W7DF(P\"E;'HJ==E?L$7EK;UW&*A_$N^=]KK$
M[YWL\)A?K!:?WGN'+Y^COW<X?)C(>Z>-G>@HFKZ6H;H>LPX*BROMJT-4CH<W
M%<IE=E^,IC+H<%L[T*'2!U0IJ($USG```P,%<==6\JE-I[:`V(4#F[<JDZ$&
M'!Q88055TG+JP;PI.O>)&:*-5]5B@QIC3&:VLQ#@1?O0KWZPRU8.@<O8#\9:
M3+@L><"983@9):?1252#HN?ZS]%LMFN(KD''1UMO07LS7\``[KU1&HUW@33I
MT>[`A;/U/GQQ_P7(QEBV,4ORKZH8R:RYAT,WF_X^<1+<#'N%/C8J5QV`S2:$
M2.'$"X#`@TC?=$QPWV[@D1)7&=(F00'=XE$9A$)Y,"9I/(AC*`QAXOBBR'LQ
M2AP)V^)9P8X.G<9!UL%%AF2)EJQ71O0*[B&:VE72&EN#S!8%;8+G<#S_[`>+
M"@Z/O(6&PUR+P5J=+/@LO;$@YE2*;FI1ME==IGS"3)DP>`9+0A[#E]!9ETP.
M-S7ETLZIK,;?ZNFL0`-]6WP.I*9=6!!"*?CF3'$ZZ*DJH7;E487A+*F4IDB?
MV/0<F`6!%,B@6;VT`R&A8NIF8R=S"FH(6K=L&7N+"E`16)$3YQ5\]D`__1Q`
M.M3N6U2!#<(U:^@]=3/U!ATB&X@Q]GS?HWFS6@X;T41FWQ$R*'5Z=``>#!JC
MK6K&*BQKNR.Z:&'P;2*+D]@OQ&00ZQ7S:3&JUU.G!)(!H/-S3IAY;E_%FD:*
M9CW5D!SC[A\60;-VTD%Q%Z3'I[@RQ!__F8;)7_!5MD/_I/\B]UQVNY7WG66;
MV"@BQ[P>!R.[JA$WW[\1=&*T==UT1Q&HN((W,$[]Q`L>KQ%Q5.]7Y7F-7[>J
M&/)O7S(3^"S*Y_H<>`'ZOUR-@S&(\@D!%C3+KN,>7*^>_%KT,WMCZZ#(N<"5
M>3P-I[9%7H]QZ:-?7"(6>$F\3IY@9/`V;T*V5,=2#CO>ZSY*(4B/N&3#SHFB
M$]B'$2XH%!,[4XA'`@_G%EL-A%9CO<2MRB*.ONF3`^3R"8<K+H/<_H`^F,<Q
M3&)<@8DJQ+X?ON!$!H-2JX*5R?"/_NCR=$TR`SZ;G_,AP,G'6+=G#2<[$F*O
M2LP^M00DK+HX!=$+4I+[`[.VE&/L!&U<C!;TT$12Z"RH:B,S$,`$'_1[^G(`
MV<O*=F9N3T&IQ9GWH>&8J@G2B""BR9,5[:0`/I@X#ZB<Y,AQQ#C_,U%'7/@,
M_?"(JQX2&\&.3F';$:;,?24%I4:@463T'B:)3\I+CG+ZR@&>A(VKCA-').]@
M='""7`9=;X_N4HB$I*(R3\0G(\-I.5EL4L6X[U+@/'KW+^@P:]8`4`^HPZJ?
M3DQ==9SAA"8&"AVA==B_8C.A24#L5AQ8<U4F$YHX.(@"[8CK:BH)33WHW".A
MJ?6*TMY0]='&DYRXJ'1M+WR^.F3$%()8N7Q@RD![H<9RH81H"#==A>!3"W3M
M2?T>>5.M>=$/^>^RJQ,KT=$SC-';<+[;1:GCQX6EXSJ,KL+T(=FG/OI;F(ZD
M!H^`I5F=>?@%\*J*97\&$=Q![QDG>L_`,?*01GIT?/\$W!2I=F%IQ,-&:^!F
MDP,G'X[5\=CQB1\F2:/`K@U[/"EEQ;H-S"3=?*`6.LO@&3TBPNAD9(N5T$Q:
M\OAH</W%V=]+"[5UNW0WYX1B5U_R`%D-`H&NUI1`0IT]D^([]+NQ+,H#8&55
M(I71%<3QD%%(-W$>XM(,DL<+@Z-S0NA9SI@<3H@4SUH9J@ZY.3*3=O"X"N/X
M$CMT<W^ND5T@`&^ZD)@";KQB8-A;D@\"/AI%7>3YL.D=T=W<%XIO!X7ZIP95
M-PJU;IL740YHH\6O))'BA6P4G@^N/$Y"&L5,[CI(>?08(@E(33G.O]@@A68Z
M#\,:5A/3)3K0[;(JX4SR:1CKAQ.8_F^T%@7'5:H9&(P67]<''>L'MR2B'*%?
MU]V%;TG,N3%W?:DTZ!'_/D+*C!&AI9"&M\E)YW76,9%*YZP8E"=VTM;X)I2N
M<K6#6:G,!&A*1F`.)D_R43OZP98KB)Y)HCC+20B77!"E2I3D,'*'GIQ&!`W#
M,9SQS,)!PGL/R,<`?3RQ\ZG"*J',Y,L<0DA6GO/@^5[B\8K1#BXN+(@FW=-R
M*,FXJ?URF+U<*S6><N2*1P!;FC`'GTX_=I4CUC.CQN3,^3"FL\KL=Q$V3"8G
M7"$[03KTXI^I1\)BS1T'?!2L>:5EL..[G--#ZA,_A@N/$=QE>?CA'ARSN8A?
M`^8335%,.\6B6V[%A!M,P:Y`-*7S-$!:-9G5<1'X']KOM*E9>=F<%*I$C-7G
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MQW:%'5HES0CF+67&(91N$3E*K"1#)F?`#X/',P3P,%F>U=8F^\!L4D-=W23Q
MF1=I[`4PCN_A(\GT4`IGY@XVG"3`PX.SL?//0?Z]S72!+@84D;3"19I,'!`A
MPMJ5+7)/)H5@$-KK)1,4V:MTQO<P?(R<XY.W<_RK$'=K'>.JY@,SW5V4APAG
MQU8_!+_23^T429/F6RU%6;A<_5:6NR?HICY<[S?P&08IC''ME<4K.BP#Q[],
MXR0\H'.3Y$8'CROO&;JY;^[!'\6[T1,CLU:$?LCR4O"S2;$1(9^6%`("^<2@
MF)D8%_#<9V1R:O9&IR.9W[)X#R):M3W0G]JZE@A%@"MTU"]Q^9LQ=H@V+B9M
M%[I(<O/Y]?8!GA>0B?_+L@6DKP15-T(OXNIF`*,'PSW.BE%2[UN#S-;F:X(7
MF,Q(QL\/-M5X'H$+%9*Y&H-E\%CP6=IZ2<[)J.E:M&V6G3-CMR!H9#L\LW/R
MB$P^M>Z5;"#,O+E9:](T-Y3AYKB2H-IQQ!MKU+(HPH07[E?D$]#/[15W[J!^
ML9]$ZS/B<>["@K6GFF1F'U]OD>9]?,F-::_3)(W@C1=XA_1PYYR(->,JA2/Z
M!Q0Q,*9CZ.''V>-H[=]8/\OU>%T]ZC5HT2,B71+:,MB^A+]`)QKE0::.A/D^
M0LHX\J7T6\LO*6V>:XAI@QY]S+3R$)%LP@D(:XG&5`_4*I)\>?W36SE56:S7
MD]DZ54R<K]=(".S+;(F%C9>;.II\H?W.MHM9G_-:(ELGB;8_0Q*>12$=X>[O
M2O21Q$R4^?-&I+&'"/:^WV^=`USO;YQ_A%%NBQW/#<L'9M@-RT6$5_DC^ZCM
M@K4B5YU,JTJ2>*W:9]8E1C-(:$WIC1?_MD6#QA,=$3BSWE,!)MRZ,941``\!
M>`Q#F"QU0.]F9:W]>0<!=+V5K7DO8+![.CC1;P;%J@G3LFPUT)$7L&+@=*6,
MPUZAJ+'HH2MOU^@V32#Q."Z#!-'3>_`A]3W2T])WXAB?GN.)GRH*9J51$3N.
M<-)9,@]W.4_F[)X!,A4@<P$\V60$5E,^JO*K0T&M1G;W'V[FFU_6U_?+][?+
MZ^7E_'8[O[Q<?[C=+F_?WZU7R\OEXOX*)H[GLX*@.(XG]5G-.4F4<>/%+9%Y
MP/H:5&8"Y50@GPM\ELWV>2M0R8IS6)OEA>=%CX2ZD1@JT%;L2*0!Q'15C2LR
M\N;01W%(B5TQ0XJF+;4M*="2W%4KCF@8[?0.1O@7SB-\9T0SK<*SDE,DPDA:
M,9V!<I1ECXP,1X7*:'/]?7KJ905D1RO@TX!@WI571Z"K-O`,D,_`9UX`KD+?
M=Z+8?D]D%H_J+4Q:2[2R4;EIS8+`K'P,VI]X%(E,+<;-<$D2-B]L<$*T/A9?
MNNFAJ]/D9<,W1>WV)5+X/<>G!1U7WL&3"_&2FLAL%*H,2ETU[3>5FO;9:$"'
M`S*>L[^-:R4J?"R4$&D"Z=\+7,G]$,-]ZJ^\_2A.(1FP-ER5$GCQVIB)CS<Z
M'N`)[%KV%1@N=<(U"-.C+E-9)@3][,.LQO?\@%.+?R>_'T,2I>`:#_20P8J;
M6U\.G8%B,!'(ZG">YF,I<5N>^_7T;4DZ]8CUX)O8QCTCI>`:ETP9K'3LM)PC
M<F)V6?$A*4V;'M)8E>SUOFGS'4,..R#:N*;%*/%TQNKA%^[;GH+IO#_DF%P5
M/0F*:%_-^*Y/3C<P>0I=_`*-$WSQKU\"Q*8G[U@:*<:0/GG@QH]":=0X`DG'
M`SH!*&>8@6(.IBW+AD0JRT!5.-4(U>-PS%*I<+_=1_Q2"H,LPXKT*\NJ9%^'
M4?6W8PBM%AX6:@'IX"G.1`:5N68T$0]D`V<@FY#TEZO]:3HG;Q\)8J0BJU/6
M^"F6-T1'6O-5V1`^*RS/,^;5^LA7AH%L'/=Q88FI@B6RN==)$]V8D+G[C-[1
M7NP%CPT$!M79VE"L&(K;>/"4L_+#:<H0GV\U-8R]7GW[W#Q(/-?STP0]*N[A
M+HU(%;G%Z\Y/7>CB0@>X)UJ:9(K?PHD"!#M&5^K]DQ-!I!:FX^0>#H.8>2_1
M('CSA+@R-R@G!_GLM$I'97[\#,DA8%4/$!@S0*&0#4!^,P7Y'U(0:UMF,(:,
M<<*YX2[%9W_-`J7CQ&#=HMLG"+S,:9&U(/.)TP*^)C#``I.$8%?4<L%J4_89
M*2/QA;UT]U'=&5K>LER<B%!<.#%T:\TBHP@1'I*DAHM3^4V6Z##'#='(_^!(
M8W3K8S/WN(&9H^!IM&;]&"L0OY3).&;TIIT"'R.*6JU*R%B$[I/6LX&DO/N=
M$R6G\78)`XKISJ=M%+@O8%KPGGPY'2GE,ZK^XF&NLH=C>?03U.;9)W5JX8]X
M`>=67+^=)\U`9P2-H/QQOEG\N%Y=+3;WB[]]6&Y_48\.%T]ALC*O&!5>'&UE
MT!^=8QC_!="QDXOTEN)5&1S;30R]'`/>O"NU:.WN:0QF$70BTT=X5E,)NI;F
M7+<0K?J69936FWAJTVUZ>(#1>D_?WO,T>0HC[W?H6GD'*"-IW((\^!)X.P)_
M=O:`9P%52*`""CR<0/6[#!Q].LP`A8C-+A0F*(&RK2V3?%?HRJW2HT*+:=JI
M.T-C,P^"U/&7P2XBPW'EE_@I]%V>LYIWE5C`RV1`A:U%6MGA,T`1`P5F,U#@
MQO*TF[]&[6V#\EZV)`UZ&J,I9.GWTSHS,IS,!NT;7MT$#XILX!2<,S;W@/D#
MHR(1^G8I`NRA&]N')K9W:!\]H5_>1=X.KO=H]"$,[I-PEV?IC?8Z&`=;*S6\
M1UO.>.=$#AH0V/B\H-`!`5]DF]KM*3*Z4+>>#N-Q4;]ICRY>B]>C1Y-N$1Y>
M.-X[?Q#DK`3R#(;^>!NUA`0HJ`F\XH>4QD&V(),=%B)/]7V:ZR/^,GZ/ODSB
M9;:,GZ#W^)0@U>$91NA!L7A%YXF7'32\Z`L9D8L[9"Y#!B>38W2`E\O>#.0H
M@0PGD"-%+Q+;&5<&&3"L3UN3__UN%1WU-D,TQZ7`E10.709)Y`6QM_OH^./4
M736"MS4E<N2%C7=+%2=&@4;UT"BP``2-:87`FMP)@YBJ51EN[8Q8ITF<.('K
M!8_3/QCXR)J/YAUM+08.@`ILR8W_%C=]IV@/N=/%[.S53%A7X:Z?033HM8K9
M**6]1L3V39F-.I=C[I[/2]3(W.]OZKDJ+>"#O%_E.*J?ZGPX^N$)PGL8/:.G
M`_L\N@U)#BNDX;4QT2:J?[\,X^0V3'Z!29;^]SMTB94K0WZ,'6\&<?,IUB:6
MQ0LZSV"###C@G0HS4&!`=S_:];53`P$')YB`$OR,6H_S4V(ZU[W1#5#+$3?&
MZ1X19:,A2=\EUV%421@>13,PO`(;VH+9)8Y^>&!,F"<(18=DA540^C1/#^'^
M,'*,\)EOWE_55H(:]L\-Q/'[Z!5T&0:DUVGJ^%L8':;^V)!>QAM_A<BNT_3S
MI.6S*#`#%=0`QNV3>:VH;IV1GC%*(C&XH0T!?0C'-;75'39%`>-W(\MWVS%7
MUGUNA6^]10,;@ZYCF-:X[+-R%&.=?AG'*72O4O3Z?Z1847Y6%?[<].^:$#6&
M1X<3)6A%SI1IQA0C3<KW#-AK"6XS9O!#X,*H`A]G,L8U-_`&LW,5OL"(_M2N
MG#VF>V4@?"<3J3',>A3UFQDC:R?%@&O6%%*`N;(=L\`]`G4&"`;T'[1"^`2]
M*\,*=_<M,"`S=<MB#8K8A^/Q3>WR)KYO?9<WUF-AEQ,,/LU=SA'NT78YBYG&
M_0!W4;B#T(UQ.2BNEL'I.D(&TM);=:-[,7A2I=`[E\KBN"1])J>KW\(7\J>8
M&Z1).$:'`SJ^>,C1*7#KF!?ZQ91>=5*K5M:P&_3JFQP?4SADL^<%U4:[+9G`
MK!GR6-B(+JHX$\)9=M$4U?JF$98GXF3K:N"NW4(`%UO:B2^_U^%`9FB=#9/P
ML4JM6>%H8!%+V2E1IO(1Z<`FR6U(BW6'D63=%>YH.RGM+%2ZMS@>`+8A*(;8
MOU3D>%-/R.0N7C_/NCTC^74MQK];0(2S&,UMDL-))#%L@<DTDW:>AR6AD>%;
M77@ZZ3'X1=%99U7;?MVO+`&O;&M2I(,?B^]Q;JA#$\>]?%IL"D[0]P%-&H_I
M.>,T7[;XDR,"\H4E(_&_>O6)\T]9HLN\>9XTLZ0V*.HC9$*+?N?L=F'D.DB,
MP(N7/%4EN_Q.2K@_8>F>3IF$41[\<G+-4S]8$GC;DK3\5DU")'5T]`2$I[_R
M9>V8Z;K0>0?#,;^SP#&O?H!W,X-/":EEGJUU`LP:7NDY[]5^>Q<>X-9YS;;O
MF#63N;",5LCE8<'MRXT_!^A[4`Q@U5"VTY=;S+QZAV[!LK5KZ2YO+]<WB^W\
MY\6]<A%=WEA3=;1%2/"$@7P-R.=3*Y7;P8KB2!&M6,\XTYYQI5065S1^>(^C
M@BBL.BKA\L1A-9'BMQ*,$8C%BE'NUGBWX3V,(NCB8XOTB\061:J>^G[X@O5]
MGI*0#Z4G-QE,;:]9%%4^WJK!56)]K+-<FBSZ>D%[QB;0RR?\/E@&XW5R4L;!
MBHRJ8LDY2QBBB9MD-X5X!NAL^-%+Y[/NYM$5E:I$:Q%17[K7Z/F`P`6/JS".
M+YTH.NW#B*1<C"''`FC&XQ7XN'#DLA@`\`A0&V([(J&;C549ZUBZ;H7H:^BB
M>7TDIQ<P@'LON85)'11I(H4D.9R[+DG/<?P[QW.7P:5S]!+'EU*2!@!CMAYK
M?X1YW=KIQ.1,S*;&[M0$-$4UFQ^[0$H(`(,`RP!D0.S55!Y.<`HE;B":ZQ^L
M+<T$_4!AUC;<)FMC.L9IJXJ"A9A&110Y^X"IX>*?Z53UHYKV.,:SV0T_TA00
MH?8K0;VAC[Y.X^8P.Y'UL,F/OP1Q^H'.#0)T^H7%Z>?CTV^7GWY)")SR]#OB
MTP_ICKO&Z6?C>3K9`U`K?HW`SY/B8I85E7.S-\>8[![5@,TY:8JO[#>/$U&Y
MD`+6JG3C_^\BO+&2TWWZ\`^X2[;A.IH_.YZ/;6;7850*%W3B,7O*::`Q]*$G
MLJIKX,=K3I?-!+*I\`$61J"8C=05J*AZ>,*I]+'3EY5&S+06+;4/K?7-S7)[
ML[C=WL]OKR[7M]OE[?O%[>52PZ@O.Y>Y/F>2&/&.OG(T0,-!;;S0!6#^5%1C
M8WE:*A!H/!%3<QFHS&?4GZ2`6%^)8WH9)BAU?)^#*K'TW%/U\Y)V]L:*WY63
MR)UIP@G,!X:*T.DVXI'KLAP$\"A[-A`9WA3BTKEP[8(W9,*R`CV><)2*-$PX
M-C)-6(AP9(=*3*6'@36)D>%658_B+E);3NH2&&]@D*#Y81##&R_P#ND!_\;Q
M1_8B=,"V(4^RR,F=3\1:%20@FV(&LDE`-HM=+5]5"-@^"`DZC2"F^&6,?H]^
M8452V^"MN&P5$-04V'*>MLQ.3&BY(B$GMVR*]:BJ`G<IB4Z#QS#VDI7G/'@^
M^O<8@LJ%92'=D(,*+\DG^QQDWX-B@/5P@"X&UO(&1:ON4Q6=B.D\<*E,9J(Z
MFD;7`F3<K<]$0^OLLJ_9\=C64NV8Z^V1><X_Y&[A*`%.8H#F#R$A/IHW(1HY
MG3`1`5_E;KN<#GW.)O[L]^F#CW^7W:2C/$$5H%OPC,MCIRF.^30,M6QJPLF3
M!CE)9=)+*\6:.-GS#IGSQPB2K"X-.YK41&:#E&10XD@:&5HV82T&S[C6-1M.
M`17F%88V::JHJ_ED_DUX<OSDE$EJF?"ZWM\[/I3S`'3-85:..K#AB%`V*C^=
MP%TM8YN,M.E0DF13(38R1-!_&-9G'^-J;$`PKW_5$9`3&MO*%9LMU3N*L2KM
M?+,L_?@ZC%;>KBT'G+.B/<J@:L/&@!?\D%7PQ3$.V9?6HJS%!"]V/7MI8]CU
M)&J!SP]AE'B_DUMJO5^BXR=X])`B1`,%>2%UU5'XY"W'97&55A_%XC6Q=IP,
M%?0/XHSA,>8X?'3\>Y@D/FV-.TKDDP"<A1>*`!WQGH[IIL9C0&60Y8BE;E[6
M(I,Z%J_UOLB.#=S;I"JXK([WG/-=/(.Y>[P;&9Z/E8ZA+76JHV:MCO$6[@`I
M!A7W0??Z=8.(ZL=:!8[<BT$PW/"CDXL([ZG9N)^JXF+I`)%D2/FD%*]9\R&9
MS4,*9"!4\7PJ!T9MG)UCHHI"Q^&0?TK8;I'K`J(W#X'6ZFR4_>D*&V)FCZ._
MD<HQE:P*8C9\<7"]*3(%+KGJ!>#R\I=?SFYNSJZN\`5_<)(O[`;'#QI2=3Z"
MBM7),%GSDY!Q#C'/'7/SG)-/0S@8>X^!%/L^+7N=G;);$F8A%B=S.P>DXV+\
M`\(/5T5'''0:Y0UC/)5=UHU@+K/#,.:+GL6B2R=^`L>*R<*GWULM%JEIL3@W
MGR/8J2FS:,Y]*F0O!:NT'_BE<#Z*&:G[_A'JJAP#4HJV`"ZSVE#5LQT!=FCX
M%_;BK`?3U.V<2!QU4LR*G/1>KC?7>?"F%.?63E!LJ8!8BILT7L&'9(L&C)>G
MR`-E*@FG`P]NS6ST]1EZL!T`_GX&\(BI5/GKX%Z]B0)_U9I/[*O%Q58Y"[`U
MR$0J*A,RKW8"^FQJ!?QXE"[.!N;:^K-UI91YQQQH,F6=A8`DEU<3J<LG(CZ+
MVZMF%IQ>3"R:9;VG!1"NG1T)M+UQ7G'6P4481>$+;NKK'-%?QHFV5H)OWOFN
M@A[74A>0QVA6@"6?90:R>4`Q$<AGLAY_IB,5M4A<5;+U463PM;8,XB0BZN*%
M$WOQ_3&"CKL./CJ1AP_%S5BY>]*P;>1?R2+'+27TD(!R_`R0&0"=`J"73#X)
MV-A._E,5@7KE(`4JZ2>3,G:$B=Q2";!64DV[\5(]3GG)J%,Z0V7R4R4I,Z@D
MTO?Q.DWBQ`E<=#B;DL4V8`O1&U*(J8IC9G*HS#!)B>1RODLFV03254/7R1.,
M;L.@\*R-&-')A64AMX:#"B^/`7\.JM^S`C[M9"QT,+"6GR!:=1]-,*^1A'L#
M)_/`7?PS]8ZD,TU6UFV<6+1NJ.8EJQNICDI;,]*R.@%H<X-B\*RHF6J]S*\\
MKUE5M#K(8B4!O=H5&2FD:81MO64P'6WS@G;+?)=XSPA9OI>TWD:ZF*L283@#
MQ72@G,]ZH33%]7,XK$5%_=#7]XX7K(.+-$:W9!PO`\3H*"4-K0OX&[@+GV$T
MB@5%!;P5N59`D',FX1GP@S.?`U0GJ<AW/HW5MZB&.%3E5Y5:^G)[X_PCC"[3
M.`D/B(7S5V^4VY$!Q;3;IXT"K\I:]@WX%7]DV\7#YT]57CB+ZY%2A<W+`707
M3A2@<S*^@=4&@8.F5K$AF>GN(T:"EV:5?0SRK\&O]'O;LB)F6BWQBK]>W<?;
M)<8/%]?%I]3&BW^[.&$WXU@GB@B<6=D18,(OFER.`'A(YE5N'#@V9$B"C55!
MZEJ\KC1=H8,,:6B[2VQ?B$[C'3]L0";K(S,QX%GCLV^;30=;YX\5^[N(9S5C
M.W?%/4JTW(>(''-T_7D[9SQQ84`Q'K_20H$7NH(_!-F7K#O*4M`*EU&U>!7V
M*GM4#TN<A#S^[M&!Y41>.-;-Q`9D\D1A8L`3DNR3YN5C13)$+*H)!W>!?0X0
M9K/K9@?K#[@]^'T2[GY;D_<8MB'%%Z?%*XQV7DP[[VYP/[+1Q&L$-,V'X`V^
M!HYXYQ\#\C4@G[<?=K:B]T83N'KDWSC$UC^*%X>C'YX@K(`;[\;F`S,4FM:)
M"$]TL^\!&0#HB.E<XYU,K,J@>.W:7FRE=AAC'<CJ2!AM:JZ,WJ#-5Z9@0M.6
M$NW.*PUUI*?"^AZ&CY%S?$*:L#^ZTMH"9OB4Y"+"\PI4/F-<[%;56![CF*HL
M<[W:)^,<-[H;T_Y6!V!:@:Q!YY5&P-^P#6N6!(/)E%IUGM:R^CAV2*3M>(I5
M'8!Y=TX%.D<"\MAJELYDQY?#8$G=C=-<E#[_E\$N/$#<"3,W$XYU%'`@F;7"
MLY'@"`;]N&E$G<3E(69;55@$*]:UNM^GQZ/OP:AEU1_1H-H!TJC=3(P+SX*6
MC0(,M\XT#/.2;*VI)1*DZ&%KF\?>B$;ZRNR&M=<2,K<TL,<TQ5M11UI,J.DB
M]:5H:Z(WGNOZ<.'$R8BJ2!.&R5.C"9RGC)#/`/ZN+0!6M!$.8VH*"6MM?6SL
MF;W^0Q`?X<[;>]`=,>&<"\STFY:'2(=/9@8J(^PW6)9F8NTB$:Y=_WV[VZ6'
MU,>EMD@@.39M1_`)!K'W#*EF-.+](@W<Y#DDC17O:BK'`YIC4)L!9$KS9[A7
M^N?3L4,K2T+MDE.B61^%A]U2?D09%0(T:H$6HL(3QF(,P(/.<#DV.FPRKWDI
MEM:$K9,.O?I:5=*SQA,K!A33EI\V"G)9>9-0NOA<XJ7:#6(,6J38?3&BD[4Z
MOUG#3Q4TSY-*/IG(8YS%BIJKM+D>;6-.L^+/>!$I+$!&#3<L#-0*.DW"^"=D
MF;":TR`!4+DK"N?#)2>L"X4!+N`^NM.1"="HCB)$A7>LD$]!^>TTW-U2;&2Z
M(+EK[Z.7H.D.84`"/\:[?]I`3.<`-.!S(__Q=UE$ST3,@%P&U>/\60O4O9KN
MD,`A^1I/'NH`3&NH->C<UA\)/3(F\IIALJ3>X*.Y*'UU]!K728<K],9VFRUH
M+DXTE\UWXM'N'17PIF5'`3>.9-$9SL@4[7Y%X.$$R#2`S#.5T`@-B:@*IRK5
M>K0X0K2^=0[C11-6YS=[B55!\TXM]"^`OYF&JL-B1NW,:JY(]\*Z0?(U;C!-
M#8#Q8)HJ=*[_*IA6,`V+)77?57-1^KN>D>9X`8/=T\&)?C.8X5J':3W-M8:.
M?*YK,6RJ":],UG9DO;9IH7O6;"#Q1]PY47+:1DX0.SM2D^;B5/W+6%*G`-UT
MBKXL8MRT?>K;(M]-0O34.5W/X5<BB+8XCIG,5D]!,R=+'5ECS#0Q*Q(B2NQB
MI&/I>]-Q*G:\@3OH/>.4AE&=YVQ89GV2'"SXOG'R.2B_GX@[H8MU#6\W?]':
MC9?198ANPAW+3,PI%%\?84K9;8/FJRST&YLG`)^T11GX]EH,-RIL(<#L!,6C
MYN3)J5,.KFRZ%K>ZKK'.5%Y#4N$,1D[*;CRX(:[$SI0/`L4H^S%#\MRI-]`3
M4L!DY6PYE)C-C^2Y\M8YHM<1B<Q]@QYPD!2&#-PK+TXB[R&E;[S')[:_@K.!
MI28RUOI&!AMN#E4V%*"QH#H8T-$3V=4JG"M$29HN!NN1*R'&VNDEQQQ9CGU:
MW&HVHI/?_C]Y@;MW?'_KO%[``.[9D72<+<\=;.ZZYJ'`V=OYYR01+ALPD>W<
MQ8E"*(1+-GXUB[!A[54Y#KQ-ZO>XAHL"<5E%4X5=R!EJQE8IP*"KH%]9=782
M^T_,@;(3&7^M1JM,=R##;`?>3?FW1_5S93,O;7M<5'>Z@Q&I#/6CPI;CCS;9
M_(^+!;>>35D0#(T`9`CXT;I_4XXA9<=JX;*'?F&(-Z`0%W:+`A8/_L_Y%U__
M&9SA_W[WM64SZY#<.%=/=R.3;E_"K"&\CBF)/]KD[N1BP=F=Z'N0#1`:D(S+
M0B<S"ED0+]GLSA3BPMJ9LO1_LPS0W8SM'3[O=57.)W%5SC6NROE4K\JY].$\
MG]!5.=>]*L_Q5?D._W<"Q^-`W-#=G22506$_5K\W9HVM`.7E*.$OIL!.!CT+
M!C:78=I&VH#/VC0\.DZ:D/KFR_:66O2ZFQ:3N)L6&G?38JIWTT+Z-%Q,Z&Y:
M]+J;T#/NVRD<9@-Q0_=N(@4FKL,(>H_,<M><;<D89C1BI@U?V)<T^W(*_.83
MO&`T9W&&XVC86+!V6A>-WQ"1M:-KVIOS?:];[OTD;KGW&K?<^ZG><N^ES]7W
M$[KEWO>]Y29JK-3BANXM1^9;[VM](_X.H_`N](+DVGN&ZP!NP^(W]_`9!OC7
M"ENX)PB#KL!^F`J#T]=[T.AM@J<!9!Z`YP!H;K`-J[\F\],_VO=U#2,HA3`/
M0&KS'LO^2+,.*IZ`H"/JVW=\A?Q_)$#3>SI'1]0Y3C55"?!MC#&I?#1@\\)X
M\5>D_?L$1(5#XC(FE+$DL^H$`P/6WGSC1-75"C[@]'R7&+I4HF@9PXR^?=OP
M.9N%?@CHEU/0`OD$+]C+69SAMR\;"];6Z:+Q&R*R]MOW%KYHQ,2U1QG4@5O`
M.5L(?3>U(#@NM0OVLA=G7I%DXL':1&(JOQ4*:RIJ]29=&QAP*O#R++'\X<9\
MAWP<>%;91D<V.F0:AJ-N?I0V1/&Z3?L>Q>@P+;?R?'C#C!C2=WG9RZI[6=,7
M;5EU+S6LNI?3V)R=#!'8$2_K6].J5?=2O"_?;`BJ%C=TWV]%`-U/7O*$=-IG
MQ`0O.:D8/(0S&,QH%N'!,X44`9!X$"A'3>3XEN).^:SOI(#YC.8NE)@9S057
M7KJX\M8YTB.5:KW?H_,@BJ^\".[0-_$\</-NS"JF&)EY3-ZU$OCP-.)L)"B&
MDM3F8O`D3`L*;"M5,TF2F+V1);%BZLS9T%F%54X7JSXM9HWBAMVBG4[^57&'
M8$\(_L=0?E@)&$9-N3V1U??%DKGI+^K>6.*')?^>PH$SD,#(>>,DZ6W8%#T`
MRGQW;,ARQ^:1(]].(G9_@B*@7X+IW????Z_JDVV,,>J3K</F/43P5Y-Q'[))
M7&JUC"49]LFV,6!MT#=.U.$RV:Y[6=RN+6P;+A9*%K?KJ5K<KCE2(%ZV;8O;
MM7B[<2UN?_J6WH9_^O,4;L.!N#'<[KSJM3NO)K$[KS1VY]54=^>5M#Q<36AW
M7FGN3FH/GVZ>J18WM'<GC(XP21U_A28/8I7H9<Y0@Q$9;`QX>S+_&&1?3\3F
M(N9`R7W^6LU':?"18>[$;LJ_/:IK1F[H6*QM6J?E+-%3LV-VV2SM&Y,E#<<"
MPKX%H@ZG,RY[Z8S+2>B,2PV=<3E5G7$IK:4L)Z0S+GOIC-/-_];BAN[NO'1\
M;Q]&@>>H5BEACS06<\@$S^N=4'P+IE-\0TCYLOX_=YFFHPNYF##[*TA0_,V1
M7#^.\#(*XSA3.XNXBFTXW_TS]2*XA;NG(/3#Q],\P)TBH>_#'594[W#3]4@I
MHFD82.8BGP;!E[?M\=S%.Z6,S-F&()L?E`!(N$45!,AA3$!=&U1^2D$?C/;&
M8[,&0YUY>.')S]IRDS#EQI&7F_\1G!;UM4/(VMK01:]GQ<4DGA47&L^*BVE<
MKIT,$2BR%Q-Z5EQH/BN^^7K:H=E:W-!]5MS`5V^G$K95&V#0[%R%RVLV0SZ9
MQB9CT;5L1=)<BWEC<A,%9BL8/CTG3E#=#+\`:N3'MD<9W!8MX+RPY0!.+3^6
M2^TRRI6Y./.;A8D',^182.6W0F'-W7,5[E*L7^)0Y"#QDM,R0*_S`^ER/7^(
M27=$J0TE-9$Q^Y4,-MSV+'0H#3LG@T%E-/@U'V^]78L\YRIM1"3I8O(TK*67
M+@,O\0@^5TX",2[O6'M6,&9"^<UUQ-H;N7/E!ME`E5.$AWL9'H[H\4F%(HJP
M\HIEYN)4?G+GG(@8O3B1>YOB,VB])W^-YVGR%$;>[]"=!P%ZEBZ#741?L.CX
MB)]"/_N>QUG#:-C=PX87VQ)`*SPW:0/(S"C+.$X=Q(K+,$YX@L?XU)X2P$"F
MQ3SNVHPFV612<1U&&3X\^K8^M/E^;^+2?K>SEV5,@6GW;:?7@W\90==+5M[!
MXTJRS%C+V<L2&+98(D\2DR?,-731)5[IAG@+D_)>#^.88@?=;3AWT0_H?'7\
M.\=SE\&E<_02Q^>QL?_,=IG<'_^6"`Q%;),"0F,)\"&-)'8;+H-GB-YNU!9(
MK(-"34@TT*JBVXD=6]GH)H3)6KVT5=3B%:L^V$"[P[5M<`+;O>/#F,>8CF%V
M=UT'<BVN2-'`:%K<(8P2[W>BB:[WV>V+E1LN/_@C+-]R7+S:=UO'HBWHS!AZ
M%2TD&E[H=FC/[$'6]6@V6CR-6K1RH[KU/(YA<H>F>W(JKF`Y"XG,6,O;0P+#
M]D:1)HG)+7.)EQHDD4-[T\>_O8?A8^0<G[S=7>A[NQ/]WRU\32[\</<;CVFJ
M\]B-]U)$MAWHH$4UTR:QN*VR<&\B[@"K?<AX2+$U-/YZS<6M&;-+E?J.=7MD
MB8IU83&[7'M6R2;WC0AX&I\].LZ1L\KUD:P5AW9AU+QGB#/_8WH2<GL>XJG.
M'O!<H#K9#-#ILBBZ;$)2]R`&=$KP:_9??,H"<LS:\7WV($M5@'I3UY2"ER.*
M,`D/<.N\7GGQS@_C%(?X52X\%K_I&(`&@7(4^)7%0K-'B,RB6-SJ)H(A;4XL
M/LUSY4/@PN@^04A2P2+"5*M]0R*_5N$+C.A/N8U2;1=3N*`$#%(,&1#0^1XG
MP&?-BD,$[`P0%+*XNH;]=SJ;?!CRRI\&0[+3\-7A'8]>\(@.LA_1T8X^><1O
M5H:ZS)8S.IK<"OEX@">8R5P*MB1&9LELWLL3R_0ILWN";NK#3&-I"V@IB_%\
MAZXK+SEMB6K>R>-L9ER#3'"N5,X/='3D(-!-@H&PN6^%^;WIQ!2,@:AO6F-`
M.*)C!RNRN(`D>D1CYP<,=AZ,%72(RBSD(*C-(Z%6V)$$M;6SN*Y#/=,<GKO/
M,$J\.#NJ8LF#O3*,'.>QW'EN@X\=*V0Q3HHHICE5]YYPRT'2KT#VF?5=5,>:
M16S6NDS$/DB?S3*JV\6IK;P-=7,J:.0/)Z92+KQEIWG-]B:ZUC4\$*L-ZW:D
M`_9M&(1Y>$+'&4';?%<'M(X+&S+!6P:+D^(E&ST^L,P\=%L0'YH61(2Q%S6<
M?BIO=5"!@3=^];L,#B"`\$,]!P4:7E*+;_(A:,9]@`_'$(U*`2[T_IN&O&,-
M,-/NZ=FR3I,X03HPDMA\$$UUR,A*2!K#W1>/X?.7:)XO<?8#_H&D09R=OSO+
M$B$D89A24N30X16JHID/="2]UXIKKS+:E@=2C9U8%!6H8=284T\"B*_3!#U`
M;KS`.Z2';"?$5RE<!J1\]B_0H>XXB89C2/>@LX%LNOP(PMT54@B\(*M43R:U
M?/QHD(%Y!^E2T_3+X=K#;4)7WC/$6?R(BQY2!DET0WP+N39B.NJ,#`/E.$`'
MS@`::E5=$*^*Q3`9.IAQ^8L4TNJ55+4+?73\E%YE<9P>Z._Z6>@:6D+#1%?`
M`Q6`;^,EH4]"V5=#7R89?B$43J\-Q"3U?!K!A'Y!HYCC#8S1^;1[XI8\W._A
MCGAT*P[!#:X'59]Q1OY`)YV!?-89F!]P/+U=0Y`T$81N0SD*FC[BRW`:))OX
M69J7@!"^*F)`1\PR8T%1!L.^6YZU%JZVSU^XV>,</S@B^(3>'&BG4(G!60-[
M)"4"VW@Y)-]<G^'\@L_)%8O/;#0<[:`DB;R'-"'';Q*BPSN"@=T;6+!<CCE<
M3)V)ZL(OX=":\$O8TH,GK@AG-.BG!M<(:=)&TT`1MQ7.[$4"_;?-5SPNMY35
M]=^),+"^,`EFL2AADC&ML%QZF>*?^`=F90C`7\XR?2/[QU3]4(*ULD_+#M(8
M/2V1=%PZ\=-=%#Y[+G0O3A]B_(@JQ"ES6GN0>TSBNPQ/`?(YL,WR,SP-.A(_
M!^5N*Z>R?3S*+YK%0%62&>7GRG,>D`Z+H5^F$=8D>'RK?(DV&OW6-F/:V+,8
MP%NCX;=77BP1.X](,91_IMX1WXJ2KO9\_(PX^;):,?D<$PZCDETWBW5J-#.K
MY*\;+B<)Q3#_TJY[K8FW4#^H+\[HV81NOABQV:6N&+E-4ALCN2FLJ0'<U7'T
M@`YJV(A7UO&O92:RS'M.BRJ@-RUZ#NZPV0R^&]$#6E@U*]!GH(!/C)WV@V7&
M(^V@CE))1IH]EM\[7K`.+M+8"V`<XVK%49021)=!G$:X;`TVW3W#B)O;@J<`
M2*SR24!U%E!,`_)Y[+XG%!;,XKXRO0P?,PLG"M`]%.?V/,F+(!]6VC(GK")U
MK)'%-BFRF+8^YV:>HG(X5W_C*KG9#-72[`W%=U;7?&UKM])+9NJWB@0SJG\)
MW*3SW2X]I+Z30+=:M4#7A5R9#E3GLWNPJJ]?T=DLI*(M!_0&/L,@A?$UHL7B
M%=T&@>/GI5]Q^/HJ#![):N@:+DYE!KV#6`,=#6=T!A-@^H,<:%$@ER8+8+B9
M!.5B@U2]*G!`H$_9,STT;<5>ZG$X:58N/\1H(8LX\0YHEW!?V.@K+$;%=[(/
M/QO24%\1BX.L-1N-9(6/^,;9P",^DX)'A0R?;"@HQG9G]5C9D=TK9&XM6<(8
M]C8[\1/.*T+_P>K"L^-CE8+&KI("!.C==@7I?_GMO>(GFI.%?ZA,,\LBA4$^
M$_@LG^MSR^>JRKJ9%A5ENME)1ZEY4K&G#M<7I'KC=1@U/'GJEV_#2TT!%,YJ
ML`\CT'2!3CA;LP>QQ+=I;RZ8%!Y:14?!N5`.F/+=R5T6.U)+2`.S9S15L3I<
M;+E>.Q'O6@UG%H49BS(>SUA_42D5-&D\0Z>IJDBLD"W\DH2I;0/IK):,Y]=H
M5L?'P3R+P*W6SM//9>'.;#*#A8<$KRTE_1S0[TE(%T`C0*/>H>E<E2XFY1DJ
MPM4:M3@UM:YE@`_Q`,F@(*"$H9CBX+K*2-L'J7!9[-W;20?5SCN8T7DG%LII
MJNA>H]_%_;<M?VHC`B1$H:OI3K9MLW<.&6(SQ:R32_F^%2_XK7B#\\*J)&A[
MO:\DRF6E\D;T!N>PL[!W]!BJYQYF&$R@<-4HE!W4&2S)1TLQ.J10OQ-%)_2<
MQ=C*1''C7M.U,=;C`OC+$<;P<!9OVCM8YD3Y?OB"'<M7<`^1[N%NG5>BIEX^
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M;-*);>(ELO@G0Q2S;+H.(^@]!M0SBG!!QWGL[&A9]L`E__3)22_+P6Q"D,\(
MJE.2G5J==*J-<K3)PN)Z3QK;*1)#R]6L!,:'TH%0*^(SE5*'Y0*$+H/F.G7<
MS;3RY4_0]_\:A"_!/73B,$!O)5RCJ?B^;]53WO3F"YYR,!'7.L6#SG[#HT`^
MC-;BBBP&CD@QKE[?5+1XTR$DXOILI&+TL.7MR)2MVG:3+&U'4.6$G$C3S70&
MZ#]3)&$W,'G"<=EY4.?Z)8!1_.0=ZQWUF%PE$P`Z`ZB&NA:3@#O;K1"55\OB
MHB*IK%0G'+++XHC6#PJR*)5:=4K9KXHX)`T'-6N(&65:WOA5SNY3]!)$OZ.!
M_#'7(]U5_"V?)TN;F$AEE\[EBL-%Y(A5O=85=<(-?/3B!`E3<NL<!@@:9LYJ
M+/"0!5VL]97?`ORQ=56/S8^ZAL=8GV$]X!JZ2$+]0E.Y#9-N4UDVJ*K/X7&3
M<UL)%\=\/G=3PV3&$2XC@I^+Z^#>P9:XFK^ZL^P#J;A"'\JX\,J5%Q_#V",W
M-KJ`\[DR=_Y42C_(+9EICU8@5J^^(Q]#'SU)G.AT[?DP&B#.FSVMH8.`BX#X
MM"T^!O1K:Q;23K[43US6(M]$1Z/,MW4;DA<(S/]]'49[Z*%_UY5$$Q[,`I7\
M5Z!`IJWI6[>@&R(\5_$WQ7/3=H3#T0]/$-[#Z-G;0?8;IU@`655,W+'5O^,^
MD.BJ_04FV%#R&.#'39YZ$66_PM]Q7Q0Y%B!#0]#QKY1:BLRLO@\P*EB9`2>8
M@!*;(F,?9VY7,+*KWY@E/M,V8H']=IR+>3!X+(R2;$?,QZW82+L>Q/HZ1)Y#
MUHH-UU%N1W=3>W"CT9=2V#N=@=G[;"J1[ZU%LMBD0!VC7*,R(T['MQWP1I!@
M!KE5D&\8UA1?"7?I@^_MKOW0*5XK?5\(U2E-Z*Q,R.)G`?T0D"_MW(U"#M3?
M`LU5Z:7MT[G(<^+22>!C6)8$[<OP^J3FO:\U^&+&DT]!_JV5$[6#&77>MY=F
M])!LW;&5>OJXMX&XI@E3R[@EV7G-*B>34#68BY-2/01D,9V!AXWULBEWQ'O!
MRZ^SHV8PT&=J%=QEFDZ$:59K(+[RLL&'4,O@E*^@O;DKW5":RLA$*EFPELJ)
M+Y`FDN'M,M_ML"H:WSDG[!.8!R[Z391"M[*C%0H+Y=.!;#X2W9?-""I3=M<;
MLJ5RZM&#J:/V(:VM"K@R2*O':4N+Q=0\4WT(PS0Q]B:T6<'@]&^Z]@(GV`W1
M\JJ8:?HMKQB+9K%8E61&]=E2_@IC'[$%9DB=U+=V::<E$^5L/$UX*\LL7;QY
MY8EG.NJGI9FWRV9@Q-[)OE88]4:LFN$DUB?U8.&1Q7!ES+((_A4\1G!'`T_1
MSSXDR`6UXOC*'26JO06J`'#)F`P$O8HK0&;2/2<LZ6>#4(RCL`W(#<.1W[1$
MWDGH]2B^:OHZ;-6S+5%F/YO:B[)3A;H(C2\CQ9&4-*/%E;,7)0/N)WR5JA-&
M?+'J$MJVT2._7PJTE4MV%K=O*0O0<J$6J67*V3NX]+&D_;;T`=P2I,\+EZ$\
MT<XM;^)QJT0.\0[6H*SMS7L7P:/CN3GF6>`WPIM8Z;0LF-F41:$8+`K4JMFV
M94YD;\M006ZSR]/3>$1?CVH56317BE,[`K<TO1?5*TS$\E60H%IYB499G^1M
MINC(DIEY_)CAK='+:H,V$6VQL=Y?.,%O5_"!^\XKO\5W$?X:X,]M&])82V"Q
MC[]46V9P07FKH2N,3;EGFS09Q#J!(C5-V\SPF1'!)W1L%`\/6G5!NN]V97RF
MOT^YDXSL>EE,5:.5K8+7)(FOUK0H;U=TQ:\:UDYW;'2'*MI"74V@3;;D8ED\
M5**3216-:U&;NRZ)+-:M>EJ,M\ZV[B6R."9+&/U*)9=H,I)1Y\+7O\+!(N.:
MTQI/EFH@(`Z.RSX&Y&N`/K<<'\=A2CU"CK7"-_&NNG:\B-3X0YI`>J"*^,:+
M?[N.(,SKT&+KWXWSBD^F$9]7&!-:R1%4<)D!C`W`Z("BD"]&:`8RE&SK:88H
M/^B+2XOK)N697(KHC*4)_QU%8L4E$B802MA<"#>6D+UBTZIXI:OD"CXZ_CU,
M$I_($__JKS;K)(-`993E+2I8#_.>[UJ^40L$SO<J.FGS'S_H5"S;F-M_VU1P
M9C]@6HO2S#*?([ZXI`>5[SSV5YCJTYEY.;7@<O2CXAN`/[)8LH-)\UP?:J_$
M>'7Q2GC`>M^T=?`";VJEY=%6:IF(;&\J\;*8H102A)A$)",M%#9$)&,QT_0C
M&1F+9C%1E61FNZ-D5^4VG._0:SB"+"$3Z@M)"+*A@AUG4VG@+DVD.G30XXUU
M`:BDR/X$O<<GG)S^C%3N1UCKV&/"]59!909R9$"&3:,AD^U];XCL8[CBE#AN
M6IKA(T9W`X_X=@L>E;P$V6!0C)9T$5B1'YF%,KDO3R'#>9P/R3*(DX@TC<65
M\>/[8P0==QU\="(/.Z$VHDQ!/!Z4$]`N`S&@<^"J7?DLQ$!D.ZU3;JTL_JG1
MR7*%CZ(^;ZV_YP;&$%'K22DIMZQH7.]ZBNTY=#K+.U)Q\6S>:M#/;'S><'<'
M+;ED7"^@8*?8=K$'%4>^YJNL,EZ4V7L,O+VWPVXUFI"77UHX5K'S2B]'@W(X
MR,?S,ENM"(740IF<5B"187WL?1BZ+Y[OSX-67(FD4I;/0!S&C.9_$^U%(K]P
M%D=5R68X[(U>/[AQ$7R&?DC\W)E3@J+'CX*C0VGSIW)P6;%ZHNR46#.+C]*D
MLAU@G><Z;^`.>L]8B50,IR[RQ\L9;#^Q95;)8IH\=8S[WGA!)A]BN$_]E;?G
MLJTC_(9.`/`,MOUQW6M4BK]IDD:O--55N"/O+1IKO$#;&;VQ^GN4V-,:#,%A
M(L!Q,>7?Y@4\%_@,M]7NOI,IN<N)OT*3(0LDKX(&8^99%MDMH%"ZA::G9-EG
M9;Y*GL$RU8(M2FMG[6T-XIF]3T>KW7J?H!5E[['Q*_:RBO42#/*GM.T;W0B=
M61)HD,'&F]#@[<2(&<<-`/@]$.LM$.?N/U+:R^D6)NO]UGD5'V&L</RLOP))
MH.+VHFRVH@0E9%*V#_OF$73;<CH.3;E'XTC<,RV)6<1/I4RUI(D@&UBM)C[A
MAV3'(MG/2"G*O%W/L?FF\36;,+]9_%LW#X_?(KZ#BT:5[.C1";*0IDN$&MHC
MKI.==W<(&`Z>I>%.6:DOQ[]'OZ'1FRIZ>`4.5J$JD,@%586591=2:*`$)Z&M
M6[FY!B8A\\X:A4VV+6BYBKB!I#Q1I:""HB6MT.>SF:H%*FQW;Y5>LYQ=K8MF
M;[*=4+N5#"NB=)3V08)F06^Z49#!QD`L[EEOU9%EVER$412^H(OVTCFBOR1<
M-\N*U[$CFP@4,X%\JLEU[N"MF<5]=9H9/5GP&_\I]%T8Q;0#,L;A*]:A4/GR
MC\XQC/\"LN;0\P2I5@]I0@*8DA`=!?:+T[?7Q=R9G-4;?JQ(9E0O@VL$]A?H
M1-QK6SH)?8:ST/&-CJ<$9,XI]=^5(`%3>],DI*TZ(46)PJSE@7IQD$I-QFP.
M<4$0VR5!Q"MF[E$E:IGE9+7R##[GX_R@EZNT0X:4=Z%U-G&7P[;["->NY\HL
M<K"N8+R+/*+_]/=D,F<UUN.:!;TS4:[RK;T&2R)NM++FFJLS?(=>XJ7@4@88
M`9P1?@<C_`OGD1^671M#TO5)`\ALF&U+FVA%K`W938%IJC4=79"4ZNI@1PNZ
M]K8OT']&7X1!\F2Y"JH:$7HH-8RN2>:#ZXDM#)?L1"=\V5\]<XA?P`#N^7=C
M$5E/)J'E3_$TU?+&>3C!9]E<GT\DKEYFW2S>JM/-Y.,PQ^X:H@>2/C^SX;)\
MM,I(\5)%+)0ADF:I@#Q,:(N^&RZNB\QFJL%D%6A7"!?^QGK<5I76S7"M8A&&
MVST$B>=Z?HH+G-_#71H1:_3B=>>G+I(_M`1L7TQS!\7"B0)T:\1(#:!]1DC7
M6&ZOA\KDH)P=Y-,#3")0`4!*T&<@L-9$C;IYXUW;^WD06K&V^X!,,'F45R(O
M"(HX#2-%B&7*11C$%W`?1F7A?!@C%2-$JSOE995(O']U%FHQNX')4^C2K'YA
MI9U:*$TN3CD>H$0$/!!,<NLBG1]4`,QJ1>YG2$21TAM&KA<XT0DL$WB@?@<D
M)@DBC(^GSQ=AVTEEB@D<'Y=9&3"<H]O=<X6OJL@UM[&=F=N]0K:&(DL9T\^&
MHII;Q9U>Y@_'XGR=2MF]6AQ#98+)1EI)+9S%2P6*&>X@E)T9DF%QY0D^X3H&
MO$7Q#U<>`<R^VAX2A8`A4IN@,^#'5B4"R;`=X9I-AQZVG(JW8:*22L'WM.*)
M.GDU#7<K9\UR7E@AP8PG>?<,W\@*SV!G5:,DS08>'`\_#[`N%CF[)'7\+8P.
M7(/UD($Y%;08!8D*U$`%-X"1LYV);IX;8\3T:`N%69-#)>H-*8SL<`EVD$_9
MMRK/YJS$\=BR"G0MAQV_(T,"\X5.>@C?1TXTV=A'SL>N0$!K\0DC$'2,4X//
MN!ZE^ZG?J*BYA5T1:8%][PK^[-G-U:<5H=%1SC^+IRD&`3K*FK3*\JQ1X)^_
M="N:5+R,XQ2ZPMAC;.(C7TV@%%*&+W<[U];SIJZ!(JZXH8&\1Q,D.!.],#88
M#A1O::,$(Y+/7VFV,`'9,$+\,2X25=:;/BFVD>.6+1];%4[$AD$RN-HSLUW^
M9;*&0:F%LR1"@6)&#ZE&],JF+#&4A;#0MA$*$<W5%AFS(@HHF\9VBIKD:B7B
M?#HH93JE+`N]E3;O%F'),M9=.\9=]I+8QEW1\HWF:U"7\^D*J7.QE^2/4^Y9
MF'\/L@%%PI[=I!K>,IAWG7#))HF/;LTPWZ34WM_1WZ<ZH"@ED8WYW/JKE[L<
M%A<ZUFZGEJ]N1-I;B$33"$&3B#TSZ-OE=FWM+@@G;'G+*PAGQY$KL4JF'U>:
M.O8KG=P[/E9'DC0*2'GGZ!E>AU'UMTK%3\A`D(VD%;+1C*3_5NU/MEFK0P@6
MJ_4):K9=EQ/C4J#X/]BP_8RP":0+X9+&-OC%17ZHC)_L0TMJN2QV*M!I(@\M
M&NGU2(R`O=Y:Y42,Y];$WENM1:L]N3@T,QQ*<`M?*D6S(Z2"I8@DE4@?R>V)
MYJE5&*_---DMJKIZIMJJ1<&><?K77KQS?)Q??(U^,X`OA3>Q.3<*!X.N4'[Z
M.<DO!V2`5>=)!W^:8?ZLM9K6QC+OC>)#)W==R;USK%R_PG4Q[UT)2J@G'9<Q
M2%D1IVVU\G9[Q^Z=^($L.!M(MRWTDSC_37/_<B"8]1358',V;?%15D'`=D09
MBR'UL+'6HAJ[4T\"5EX`21+!J%)00C'NA6VAT"T0^%.:63&!8A)<1C&EH[[*
MXH3(EH'^^EN^%/0K]"_L,B-[\_\!4$L#!!0````(`-F!'4/!*/QO4CP``,+G
M`P`5`!P`8FUR82TR,#$S,#4S,5]P<F4N>&UL550)``.ZJQ]2NJL?4G5X"P`!
M!"4.```$.0$``.U];7/;N)+N]UMU_X,W^^5N;>4DF9ES,IF:.56R)#LZ(TL>
M29XDL[4U15.0A!.*U!"D;>777P`D);X3KP29>.O4CF-+Z,;3C4:CT>C^^3]>
MOKRX!B[PK0"L+^Z/%W#X_X+]?UV\O!AZ^\/2AA<3-\!_M0/X`/#OW`?@XW_C
MO^^"X/#3JU>/CX]_L_%'D0U]@+S0MP$BO[AX^?*?%^3__N__^9D0&?J`D/CI
M8K4++P;A]N*[=Q=OWO[TPP\__?#FXFXUO/CN]9OOHR_A;SC0_7QO(7#QM'=<
M],N+%+&G>]_YF^=O7WWW^O7WKY(/OH@^^=,3^47F\X_?TT^_>??NW2OZU]-'
M$2S[(![VS:N/-].EO0-[ZR5T46"Y-B&`X$^(_G+JV58`/9>!KXO*3Y!_O4P^
M]I+\ZN6;[UY^_^9O3VC]XI\1<A<7/_N>`Q9@<T%9_RDX'L`O+Q#<'QS"$?W=
MS@>;7U[<[WWK)<'P]=^C,?Z3_.9/+#'D.7!-L+^T'#*3Y0Z`X,4%&?AN,<G,
MX1YZ>^!#VR(2?$4^\:IR@%?:>?SSUO*!&^Q`@#ERD#3+^?'TS&#B8D;`,L`_
M[S$U(:[S8[Q*EI(\J\L=!F'G.6O@H_%?(0R.*SS$=Y[_/3.G-4-01E4C.K30
M[LKQ'H6@/'T9LZ:"L?GB>C";_#%83>8S9H8R7U(IS+N;P>+3_&HYN9Y-KB;#
MP6PU&`[G=[/59'9].Y].AI/QDEVN3*,I9'^""<RN)Y?3\6"Y'*^6+H==*ONN
MN@4=SWMY._@T("1F(_R;Q=UX-/YX.YXM.4!M'NG5/Q4IP_O!8OQ^/AV-%\OQ
M;W>3U2=VR1>_JHJKR6PXOQFO!A\Y,$M_1YE%N;Q;3F;C)5:6ZYLQ%@@S-X4O
MJC-R\YN;R8H.BO5B.*<+;3SC6K1U8RA<JJ/QY8J9)_IA=8MQOGH_7D0ZP6YQ
M4]]1)J^!;7NA&T!W>XNW%QL"='FD/QW9S4'U$,K89++C*^O>`>P^%<^8ZDQ'
MP<1S<ET]@B)OH-&Z<S+,.IZZQ54T_;R:436`.AY3^P&W`N2_J=`FYC<&3MXJ
MOJZ0P9J]@9/7YI&4+7KW`9]X/!];1CHRNZCS7U3G.3B6_7EIXQ,/0-Z!'/S1
M`=/&-GSOK8'#QR;38*VR+GK,%AE;V<06P/9<&SJ0!F*\#2;AAGL2QO)\9+GK
M-7"]/73I/^E?[RV$6<!_@$Z(CX7`\EW,*3K@,RPYSO()40]U17O2Q`TL=POQ
MB!9"($#)IL>QDBH&4'B^VGM^`+_$\)T)#BA!/G99QE*UW=NV'X+U^.D`7`10
M_,\IM.ZQ+@3<)HMQ.%6F=4""N#`X6BCP\/_LS_&J]<*`Q#C76"-Y^6<<4!G\
M9WHN"44CO);2A,79KQE.%?PDH&ZY1Z0$>J;!E%G;*!ZYLI[X-^7<%]6SM+`"
MD-CCV"`+\E@YDBH-&($-\'VPQK3X6"Q\49V#$"+H`H268$LBS9SB+?^V,N;F
M![*E8G6>XIV(5_5*OZS($#&=AD<@L""'/\4UJ,X#(#?CE2.H\FC.ISA>WDJ^
MJLR>5Y^)>+ED&$J=P$ETCI?!]'?4+>]SC(Z7GY*O*A#KR+-#8L<&[GKL!M@S
MF+@;S]_3G8`=JKI!3DP>?(#PA^AOIYBG#+?@*0#N&JP3?LFXPO>TT1+$)!W/
MSE!QR"VVYR=$'.L>.+^\"-'+K64=_CQ=/LXW5_@D@_=$R[GU$"0,#^Y10%("
MLGC&_-%;[HV%[NE5=SS<*X+S*^`$*/D-1?[EZS?QC?=_<M%])3NI>"O1R'[6
M<Q#G%"L'F.`?D59NSU12X:><F@[\[`0LWTYXPC\6=#2;[1!_XM6!Q@->VCOH
MG-1[XWM[,<4+O&K9>OX:^+^\>/.WU_+JLK2!:_G0&SQ!O7+($#JS;5(,F:52
M"G@6'16XQP/>N>@`;+B!8#WR]A9TM6!?2>R\Y1H609GZ9211C5<LC=>1-+HP
MF69]2IF\F/WO8O;%U"D*!.G<M'(4.H)T8>M(HYT'):4H%YCIZ+PYC8"L9(IR
M%``?`?I)[@4_#'TRFSH!53G?I=_LAL4LQ;UBJBEK*07[A>CB(/E1V%4E_R&Y
M7`^60P[R@V!H^?X1GYY_MYQ0BZ?$1CB]ZEN4::UBII<1(WSBJ\M)25C,^D49
M!V@!;(#YP\9W!H)X?EIL81T]8]XELT#KX1)?KH[T2DTN.(\SH$5PF?&[ONZR
M8*3<A+:75RHT&W&M=W75D>NZS&JABD7XO0$1WOK@8,'D&@Y;\WFP`W[$HD91
MLI`U=01AEBD3=K%L?Y"1K83GKW.S*Y%6E\55+IB_"WB?7F`YXM[GK>\=@!\<
M29`4NTT'&C#E\?]K!^A.#*OT*%`_>?&]+'<BX!+(B9%KWT.(202YKY@Y]+(H
M$L$\/S\U#CD?QE>A[\(@],$5?"+_09AI>CE)WM),]@??>Z!*@]AEP#FDD?,Q
MJXAXX5'ABPOZ"]&$;ATKNN:I63NJ7(5:BJ:\!%;)L@(G8?KRVY'H43G<APZY
M0AL!S(`=)8'@GQU`X737Z62SRNEH.E:KX<W0*8%75]3)0N!D\2[2*A=L"?V4
M7JFU%YH.\K7TC/E&RHQ%^L3?_I&B[!`[\UR[W2-_BF)G;JEJKQN:8%-Q_!>,
MJF7SA3%?XR?;"4D6Y;7GK1^AX^B)MC'0[?!]!A]^*I:K>-04!=1OU!4T38;O
MA;12:(B?_F6%D@H2Z;6=Y81Z(*@*A&*1_:-]D46\Z(NA]4$H"0:Q%-[*GU.X
M1)%Z&(+]H6(5#JX`&O-@W?8OV#&)A?:C@IMVD1R'-*,"B0YE7^_PBJF;="R(
M=\92'I(KWEOK2.YWR4FR\/*JA0MR%O*F;Q1JM+;LTIP)41.AUX31\?[@>$<`
M%H!&%MH1>#/1GHB9`3V3"1+$$J'Y9H@I0IUW\*5T#-_4,DJP'"(5Z1."$FMC
M_?5WP=6L,(%(B>2=[2GES=OO872&))EO'JUF`UQ2RT9+GF`-.4.Q;+Y30RU>
MB;UL=3>4/#K4'Q:Z*@Z&L\$;Z31<T?RCB."2/.;6EG!;1L;,I7VS_N52C(KP
M*'`BA8V?Y^H55(&&D57%)Z0B+DH\0;'SW7I-7XM9SJT%UQ-W:!T@WOFTG.4J
M2!GS+_BD5HF4FH1:Z5MX&@4EI2[PG("+X`.(BC5,/40N&N:;E?6D^;*=B05#
M?@BGL'EQ-9B2NR"/NEVP'L>%DC+9`!MH0RT'!0:J?=@P6<!3<"$G^*06[Q"9
MF>@09`F5GECD,GR,9>F6'$-)D+T5$3;2[(7-;49._$9/+N=M"0")VM(J4MA(
MS+P`H)67KB)Q>GU_.E?QW5S(4>BPSRL)G<3M8>G]Q\^O\L5$6B\RDB_S^%QS
MY+GFR'/-D>>:(\\U1YYKCG1A,@9JCCB.]TCVQRO/'WGA?;`)G>+3<IU9!EP,
M=$;M:F]2.$%5D6B@(*`_\[!WU%)4/T6K(TNO5J#50"F('BL0'3T/H$$8[#P?
M?CG[ROH$6*#8CY79!)NQ#(,RQB8(A>W),J;6#<>*6X@)5DIBP<HD.#]7NFY+
MC&F2/95E!C5S+S)25X78WL]].J$UM?NWP*>L:KY5K23;#V/+!*"*QQVRXFUC
M^ZPCUYOTH$J\E+SW4"1'?=MF%:GNQ(7X))C;-`4BO?*WZ`6F-.^9M?3Z*LBR
M'5/@`4E!FH9"]OFVPN+&(3>2SN!\%2F9Q?$<D^]^3+Y!Q=C#\++(/P?BGP/Q
MSX'XO@;BEY8#T`(\`#<$FNJMY$ET1G5JG9T",,;"Y4,/!?--S(H>WS1-P/C.
MQNJ,9E`1"(A753$2$A(MT77K>QL]J9?IX;NQ]=4*)X.&NK)E8L4TDD9GISZ2
M&KWQ:F+]L'HU8$D\K),HO'EB'S@.*9D#7,R@0UY0K_?0A82Y`#Z`F%TMVQ<;
M9>-FLU'/,[L;(YS&-KT%Q@_/G30/&&$;[WBTMIE&,=<3-.L?<HFV`3ES[XX*
MLVC%`)N.<G/)K@0B5;NGG,C.[U^T"BU%IB,G,K;=,@V/^,VAA,#HBZ6(BZ36
M/$\N>LW7.^QMUDU:XE&(FBHZ$Q</!)#.+2M/PI2+V:Q\N8J(66`$?(S*`K2R
M11"C620LDBT4/L`U<+7<Z[&0[8M,&0`T5I"<SF7FN5[67&O9R2I(&3L=\,FQ
M$BF3#YZ+_&BTJ=7$^K$2:\!25AE'XDJ4N$A7>%I1F9<0,QG[4)Z++L'&\^.7
MUBOK":`;Z'H^[1!]LB;94:(W:#<@V'EK[85LVV._%WDYK<K3U"O0[&3Q).+%
M=`E<H"G26T7*>'R)1RU*D!)(]E$:H)^!0.\A-DN@)^+*H2)1!%;-4_JD)D.2
MJ'EI(6CKD%8YH0X?=AL0$J\:*QO6RS,T@DX8Z$F$K"+5D\56B92**G=<LOL`
MX':'20\>\&:]!;-P?P_\^29*\*-5^,@/YXZ]<>8M3TA)DD2G?2!9^)35TQ-;
ML17L%W(ZM1E?/@9,';S4+)*T`>`$7E7/>;5J$ENM5K*F>5DP9#5:TY1J[$T6
MELXXD7^^;L>Y[NK>4`E*(B&Y&!K_K5"FCAUAAO]FJ'J(;F>U-,T_$8E\3HOP
MG7A%I<$KS\<6P(W>ZMO'E6^Y"+,<-?:C_W(HS-<6=.F<?(BP'1B%/O[_V+^$
MWEIG`<@VV#:SR-F63"%FKEN$)IM"E,Q-IV[5D3.TO_,K12UFXGNU5$*D5%VV
MUTR[A20)PX<^!D67KF_W6J5;W_IKN6(!P!4>ZSO/__Z%_$,B?!`J%(!LJ:Q=
M#6$%+Z2>7]%54>E.X(Y%^3C>U,F)(2)/S)'G4N.A^VE=*<&.G+*:WT25PY5_
MY2C]3OP&D$.X)I<G1Z0KX<\Z3:QX&I[`5/ZZ3DFK`GV2J"?8D17!*I0&]-0L
M$(:R^1K%Q4R\&S=[S))C!S7["E1)-P%]\JJ@U#=K5P58*L-*V.3E>-#WMKN<
M4+_62058J13\;LS'P+ON;ZZ1!%]XOJ;7@,#!_$##=9BR'\@]N-%=2JI8/ZKS
M@BHK&240.BL3D;#30[4GXBD=KZ4UYNC?Y@>:`CE^`KX-D299<C/1$?^U>6'R
M0:L@.5VE%D0::UH-ZKCH]JV=#+PJZK`JO<BCJ<V,-T&#];_#*.79Q-V=)*?=
M<+1J%4J7C"1>?*K(TZFSF#/P2/^B*7S(0K@?7@8;ABJJQJJ5<F0-38@Y3[E/
MCC\#CFI*RXJ&/1,C@U9>110O2?X&)+N,/+6@4*>WQ07`YQH$`[`$_@.T0331
M!;"]K4M'U!-`;8?UGFA;:Y(T64OW^6E-8P*@U-,:-:EFQ8B'GE3-BIA0U\55
M#H_XLYHHWC!VU^H"0IKDU<.2XGE4)![02,I)+AFHC:RJUUT7JC2$ZI[3F*P^
M/K30[LKQ'E](IX_,-\E86FL=UM)[+C_^S21.52K;<PWR;MPM/M<@?ZY!WL6[
MZI/A(+4_3K7T!G8`'Z*6\#P/E9@'ZXS6E#I#[)@H3"-_/O77R(U72YMC`*V+
M+!.%(F$C[$P[X,3<RL,_DFG>^AXIUK:^/,JN1K44#5TAB$A>,=023X741(U&
M`)/%1Z_X)FRP]_P`?K%TA8_KR!G2`BV+)VTD:B$V^?"/S@AA-DKZ2>L0?BV]
M7MK_>@35%%44KGCJXC\?IY.K.:D8[C_$MPK#G>5O-96K;:#9(S//CJ.YSL#)
MP^*Y2WK9S#=8&?'D@N.M8T49MK0PO`Y),U+NY9)F154@*:2BWIWX;4]T?4@X
MT]D?HYQ2#Q=S%69*LCZXI(A="Q]8"$S<44QN00^,UCUT"JG<%2YXTQA&HE<B
MXFD$PV`7X(2W$<CSF*I[JF<S92'<PT7(B*C"<J+<8:N=Y6X!FK@#A$"`L,N>
MZ")WS(III!X)D1$:X[D0125+O')\P`/P0=>]$Q-=,X:91ZGKUVL9E.IZ/"B2
M=^*XP[;,<YJ@V4@_C_+72SH#8N=$?.N#@P77R?:1%,]WHR>UD9ZW(WLF3LPH
MA<)USX:W=*/.E9+;BR+[E,OS/M>B>I12-G[#+[>@ZE6E'&N5C8`4NP6WUI&8
M11*>M6T_!.E5TJZC4,M)[VT(&]XJ`J>*%&2\/SC>$8`%H-4:6E>+&OJ]5X8Z
M;,UVHRU<^=PA<CXM.25INAAGI=ZCLZ,(MN+IV5*5%#/3BQK5*$I<J1NL1XDK
MM9@HO-,6N]:TCLF#'/NO$/H@$\+'!DOKW0@']2XL7@;MSEQX<F"KM.^C(E68
M8(C=+22NA[8#0#/1;ER,R8J^B*7TV4\N1(!UT09@'4\.A;[EVF`)@L`!4>O*
MPGPU93GP<F'*\DNI@P#8I@IY5+@<+2D$!_4>[@@\V"KK4"GASL5OC=2X<W6#
M]<B=J\5$HD&]&G<N;6@0"HF=27JOT!M][4:\E&@W]G`&;:XTVN58JDE(%*Q3
M>8A]C/F&*"W^SQ`3U].'LYI8)W9C3L'60*?.*5.P@%NKFM5,M/<+6%^U-!4+
M^-)R/X_`O?:U>Z+3]V5[!DS`35*[8BM\NI+)M>@OEU'O@K_,*7(>;"4*C\GX
MRPFKX\T&V,%\,WZR:=!_@75K[A+N2<\[_)]SQSLMBL!%W]!MB(0F\,&KIC29
M8).$4IZB//C\M8X.1>"BWS]%X(-7/!M640_O<G8'V*SY/BGP08OJM:<&><*]
MJ$?(B*%XP$1I.60F;O54+^*0^5<B]52](X&-OUCNB%OJR_!PB(*XEC."R'8\
M%/K@7`=DXFX\?Q^ARQ,Y$QFW&R4X2H4J!)/X+JXL,QH/!%!`*A3JR6!)C6_(
M%$LH<#9A)0V5@;B89.&L5HJ/F2IK(BEC>6C593FT7)-LOK@>S"9_#%:3^>R%
M>*SG#/H*<W&)/_Q99S&R.G+B)]RYO[7<^"W^6?C1._W;%/#S38DZE+"D8^;*
M>31],<6@.9FJ[LIEI*I,2\L+=WEW,UA\FE\M)]>SR=5D.)BM!L/A_&ZVFLRN
M;^?3R7`R7DJLZ#@WEY3,QAC;E1>C:M2ZAIKPFVBX=>$&8^8&Q=&UKE%&RL:/
M*<TBSKR79L137=FCEE?4!*^@V?7D<CH>+)?CU=(%P0M!W?LJML-\1E=+.QP+
MV9YM6DQ(]G0?BC>=Y>W@TX`LG=D(_V9Q-QZ-/]Z.9\MD#Q+.V"0/0U#R,L1R
MM.Y"=>3$UQ'+*Y>6UI8H*Z;7&X,>Y!JJBB'>TS6X?#]8C-_/IZ/Q8CG^[6ZR
M^B2SZ(JU\<F!6&]MZ5J*LGUT"B.WM-K8B1L.;++(N[Y[0B6J"HM@MN\/#N<W
MX]7@8[R'B;XAC,J8G-'1N9+JR$F]E,V/JMD%K*%G_-C$(-+<2\<:\!07B6UQ
M>5S>+2>S\1(?E:YOQM@!%%\C2[`EX9D%.)!:F.Y6ZU9314N\*T!NQ+8V%P:R
MIMVV)L%F]A06&'L;6\`[R<UD1=<)/B$-YS1*-YY)QNA(JC:,BM62BV2/AF2`
M:V?<6YVKB8\!"3^.B9#6]<;)@5&/3D@O,JD)G'#WV,L;C2]7PF$^<!^TL]`J
M*(F[=-D!M:Z<*E+&';EZ\66+=E>@U5_W;;YZ/UY$1QQQSXU6]HD<7/+:.RH1
MI#5$UT!18HO)CDS_%0_?UM4N%P.F?3LVT1<:<K,#W-^E5;P>NSS2GX[B*ZWW
MU[&9R_H(#<W^6@T]XUL/W]5K/79J#T7<@KU#8+X9HP#NK4#/$Z`<!;/U-/DD
MEP?'=#6<*POZ-*\XE1\S<3'_(77V8RNE089LA`UGZ_/)EA%+92_F1<VNC;GQ
M*8P+B#Y'#X')3YJL;B6Y7@FW%C<SY>@*+%T#;^M;AQVT(UVKW56K"ECP#MJ3
MK9,?+(GGE6J2\2L>?K7@*C$1[M?R9<-2V0,,(8&O?&M]+JA;J,JM;S-F(]PK
M@3-B*?%<4H'`3_VC6EC4E;3ZY#Y7`R;0$41U':+R2H<MB):9MND8$9^PV2$U
MWE'DVO/6C]!Q,)?YW,X6Y,]!O5<VG`=5B5K`B@QYU"6T)4M>3JQ?Z[L&M"0L
MHB3QDC^#8X=G>FDAL!YZ>Q*0CEX0'>)G11-ZDH`/@!@FC2$2$3:,7C-SOA\1
M03E1#/F`F6`)*^Q_A(#T`=ZZL*7(=3/1GIS!.5!,Y&RLKN1R!P\'DJ+DKM];
M[AI_9#OT4!OFG9%RSV3.BF<B>/E8FO`21P"#0*(%(ZRGCD==SOAB4I^Q9R';
MK^V="<A$W-)1-KD\YE:\M@I:_3I_5P&6"-)<[9+!^@&?%B&*+4L;!Z\FDCWR
MQAK12P1L*%1VY?D`;MUAB*FZF#$?.X5X*J2Z*38P])\.1;<-N8LSTZOSMP3F
MB;8HB,<)IC-&%(?XD+$%;>A$`\5^[=U-\"7BE8ZXB54>M7P73X340*2'R!:D
MVT2R1Y:^$;U$N(9B:?F''PQWV7I>T-3<=_=%UHQ8)BDIIE+&2`#(!SM\,(`/
M(/(Q6Y,Z,^U^67!V2!/A2X?4!(N)/Z8FYGLN_M$&J82I%E2`FX>>Q5[X,4YT
M0E7XK6MUL%:T>H1,483>YU\O[1U8APZ8;TZ7ZI&C'U!P].ZTK+3[97/9(57]
M/DY"^N=KF+B%W^#1\M?I[B$DIS4"':%P'_VN31U1PF'/3+9J^:BM1RJA;OG3
M!YX9M$F(&#IA`-9MZA4?*WTU19R`*^SGUH%Z?>=]_MLMVW=6A2OHP@!,\8&@
MD$_3YKIC9\-H5(6SII\0S,K\`"G-\.I8O@H#\AAZ3P((49G=^`JO/951PE\?
M=4F-8)3M_5VK)'FR[M]N+<FSU6&I<=BFE1?@Q[2+Q5E54@[[KZ:TI-PJ_*J*
M2Y8<VM*YC>E#6]S[ZVCF(,W)5=_*42J00X<B-#./)DJ#-9V-"<5AXJ"W2L*&
MK\*7^IJL"_DM&H3!SO/A%["^PZ;=3ZDZS:.^/":]@&^Q70<+TEG2K/61Y]IX
M:$^#A5(@2Z5U!LR4V4U?TWR[U7:O`!8D*241#TZ42V]Z6RU!L_FJG,5V&[#K
MT"X?]?L]7=9C7DG'7_)&PK7Q$8)BW&ITG)\?T^<W3MV0PUZ5/R"I-DFF'N8Y
M"@OAPZ>A$S\?*[U5%D[$56W#AJMY2V_%/2_J?1)__'B-=O(>8V!]UW*&(0H(
M@E05/'=+X[61<EP>SX5F+&=`NG2WN2:5<VMZV7*5$-<HM*^Q\KA\5M2W4X`\
M==U'[V%NH`OWX7Y!9.7$F1KHRO/G!T!J3F'UPDK4[GXLPYA9)U^Z7KDBZ?1V
MD2?Y9XD_PE]G-C4"5QOWLN_)UT=:6(\WV"/WH>6@&0B(04?`?]!37I2!JIGE
M42.3TB))-:@9Z%=>8.^#YW^>N+>^9P/4HE1KR)IR;G@%6X><^+G4D8YFG!@D
M:0L(FV!2P:=%T=:0[8MHZY`3/THJ%"WF2:L,R?B&WECQRHI"(5'[U</.B+$P
M^Z5CV9^QGX1_1EYT%WK`G\"^T-Y;`T?0;4B/&M^PWD:CWI!1N5P)UK&XW0NF
M)R(C$%C004PPL<Q&.5&!+5@A#U@'P20`>]3VY,^$S3AAG!I.#(=Z?4MM\C*E
M;LB-X>`):MF4SX.;D9.N19XI<7,&,"<1(7G$I]0;L+\'O@Z99`D8OS<OZ%\:
MVQP8J0.+^$WJC?6D&>`,@8X#G`4C;U*X`*:$1M[>@B[3?I#^O-&\H5*$,K-)
M.=V&W%*=EDR/1Y#'3&49SH'O$_&0"-[EL?QQW*D11^I!',F-MP.P'L$'N,;.
M,KG@U1)^U<YT_[6PX#LVEP55*G45P2\^OUO'G'[W2/$E!P9',JN)2ZT6FS?>
M'CM&C+MN56U3G$K">>:4E71:N?(!GD\`L`($-*_&C*)6L_*56M2V!*DF+,FO
MH_?-4[OG68$KX.^YS:A.)KY>XZE5=.(16<?8A2V+W_[G+17:#@0D*P4]!V>;
M]"^+EY%0;1D+W8'$6!"WB@UC$1.S4=U2194*R#R'>)69"J:`[W.\]SG>VW6`
MG^.]WUR\M\&LM>%8Y/#L3B0X&W")S4]O0L+EW/?]Q-C@GFJ/$U?HA)ILR>[J
M?K0S]%7W8^Z?=5^+3IC,)]4>P>R+U:_C_2L[>[6G^+4*H22HW5&E[XFYK^/]
M6>EU*(1$+K.2*L&ZK@;>:--U/=R:>JQ@4+\UB3W6:('V@OF[R18O@[*%)[P-
MAM$-]^2EHN<CRUVO@>OMH4O_2?]Z3VHZDS]$-9U!7/+Y@!<E`>Z4R\\7X\EP
M,=^L=F!VXH(V=3QS0?^:JRR=+SS-=;VDC;B,.SH#050U8NHA+0'U+`%CX43=
MDL_V)LE@*G[2?@#^O:>@_^L'`+<[/(D!'M#:DHG?`S^NTX7F88`"O-#P[.B<
M=2@!'P.FMHHV=813)&I.K%S*$Q40FF_HY.`#6`([]&DY&"ZKQS",&<>W#6FS
M8*BZ.X%(03F?^B260XH4G"KU!8$/[\.`U@_PAI;C).5%W?4'BW@R@::7K^+L
M?+V:I$18RK*(5.U`,0`%J]?B'E3)@J&;L@YL0M52$3]Z:&B1JLU;*2=D)!;?
MIC94X!O+W%P3]#Q?\=3:D'Q"ZILXME3B'&N`FB[IK58,2KJ+6+0$6M(\B;>N
M?[Y+"3[?<=8/JOY^O,O\_!\O7U[\SX>;WW_XW__Y:!_"IT_NW]^MO[Q]V'XZ
MNG>C\/'ZK?_N[:_?_?MN=43.VP?[RVOG7\%_O_G]K^^_['9WSF8$;E\M?KO[
M<O<'W(WF/ZZGP6_^S1\W,_!#\(_#`#[<OK:>-NNK/PYH^N$C<-\>WP;K/]Z^
M_>/CAW\\_F/]>F:!WRZ_A]/C#Q_7WW^:[_=WP;\^_C8[?I[,OOQU\)]^O#D\
M_+C[%$[?[=;_;2W^/OK]UU^_N[S]]]:^'WQ\M_GX=O2P?1SM/^U^__#7X_KS
MY7*ZG-X>]N-[Z^9N\^O;_8?-#],//R!WLOQT__X?W_WU:_#'#^Z__OIK?G.P
M]K/U8K#]Y9?_O1@N%R]?BA]S4XUE;BVL+@&Z]C5%-:I(&3,4##J:J2%<!96"
MM`!9V>6G,K#M<!\Z%G%44IV!-(N5E0MS17A$!<Z,KT#0X5VD"R[8DN%4G$T+
MLQP_V4Y(W%%23N@1.HZ>0R@#72,>(:?<V0"4B$%D"_ZTWU`KI;'>IK0W'?<M
M07K,>6%,KJV?<2B9)5*WLHN-U&88Y-4C<![`C><&.]V;HPA'A@[>?%)GM:TL
M$NCBGEOD^Q.P_-6C9UYA$D:,^5IM:<H)<171_[8T!.N%EB(4HJR8\L]:59((
M=`./EL5YOO)"+<]7!#DQ<W/0II)$@)N[`A#@&'^V(RI"./D&5(0"KB2_J`45
M&6P"X'='3[+L?-W*DH->_(I`H\9H*NK;0/&K<C?2Q8!%HO^F8P-1P^)89U%%
M_V*1WB"-(_,%"9A'$SWIY9HY#T.?Z)&.Y5%!R=29GE=.Z851!9K!/@/%">@5
M904Q8T9.4IQ5V!D[7R=]UT@3ER'^+PPTRK.:6"_E68.=BH.PS/H\]>%K8WV6
M$.NE/&NP4W%H5;%O#MQUVQ:8F;RY:*C"/;8>8(GLL[PGVKXK&G5@MU#@(=+S
M.GY>Y)VSZP3OJN*!!VCEI9III]/V.'U1]O%$;JV6[P>+\?OY=#1>+,>_W4U6
MG^*W5\P(L<Q"GHI(`4<)HE.^JF5**!D*4?`K+"WK(J\W2HJ/*>YMKZN,F0XV
MC>TPRFQ&\PMD24%*%%`[#W7*U2RK\55A$:J_;;RYK;X%0\19`YNZ3I>RDKR4
MDN3EMRK)RY*Z;H8E.922Y/!;E>0P)TD5C]TD)3F2DN3H6Y7D*"=)!74U9"4Y
MEI+D^%N5Y#@G2>E'7?*2O)*2Y-6W*LFKG"15/-62E.2UE"2OOU5)7N<D*?_D
M2EJ2[Z4D^?Y;E>3[G"3?FI?D1$J2DV]5DI.<)']L6Y(*9EZ<=UFA:^.AITHV
MC5<AUZQU6D4<Z^V[;+7JOL;O%$79#;=S+`:]H^(+[2U(&2;-E"56>;VBI!9E
MM1#%0X\'X$-O/785O)U4.*]<H9",K>FXRM:RWLLKC;:4N5[HXC'9$A4WHM_7
MM"K2Q+VE_&@K%:"#S6>]91)FAPM>(Z[Y=,[^*F3?5$<:8YJL4O3&,N/H\6."
M4`C6H]#'F$3<1D>5=%Y'PK"6>DT"7!BK0ZU-WP0D(1#RSU;V6!4+.[5O(Y,)
M]==,\LW@ZU/=EC5`R3LU0][JE>=O``Q"$@ER2;8M].D(IZEWT7=M9OJ;V_WE
MQ2QP-U1=EJF;NMPY0ZYU0M^>7=>K'^)7;@4S;^B)@.NY#P#A":;1EWBM>DZY
MGGGN[W3DM&<H_$*@?C31UZI4-T2:I\0,S!+TLE7UM1D.#:P:>R_+J2E*>MXT
MB4TVFKX,+#]0%$]7,;^<]:+G_1'>F$^]?SJMJ<W<&[D>ZH;J,HA6-G!>T.;G
MX'E/@N?R*MJ=`+FBVNYJ9V7.L+8XA9Y:US:%;*[(F>Q&\GM/_-92/LT_*&U]
MXR^7EW1X?=H)->REG\K*>H^]@#8$:SQ4KL(;SX:3^F!765G_-K676;`*0^3=
MTN!>FF2)V7S3<3`!X:L)?7<I:OOGZTZK]+-=KA>=^*,9U9G0K83W.JZMSP97
M7KRIYS0J-+KE6T:"D.4>45,1,KZ%EHRJH@(9ZUCBSIF]`^O0`;&94O>JJZ0^
MF:+UKY=CQ1E\@L_5"AD%G7V4.$V74&O?5G(NMHREU*SZ$O6OG@NL=>"5:RN6
ML>4J;)RVC8XSWV3&_@/XWJT'W8`VVB'_6GFGWY$6".0?'*_K96F85Q1]BY1H
MA[0,E)5^4Z<ZA,6Y"U),+\$#<,FO56E.,PE#WGT7U(8!?U5EYLS[4L_5';JD
MEVU4=_C.6'6'7CH/M<>/+*3F5W,254LY^;';W_D57L-ZGU<]P^E5FZ+6:8.2
MUC0*0ZR"4RQ.+1>96P!B_/"?AYY+#[NAY:R`O_^NO>AK^U/K<>4MD?72`<25
M-`;JQXK*?.42;*%+$+FT\'`V>-/_9=4PO^>U94:MU+0L[I"/%O^%N*Q]\]%*
M6'_VT=1K0]>2DP6G6)Q:W=+O_@[".Q_#A^U^[A?<2J.D%W7;=^RI%G:"]^FI
M$;CNSLN^QQW&CONM\5W:Y[YCRI^J`8XH=6%J9BX*DK45LW,%,!/XS&$]Q4WT
M+H$+-E!+2\$FDF9NM,LU+FV&&J%2$?J0$>(2(T7Z%T[QAUL590-A0U<^[")M
M`D[)&5Q&LB>;TII(JRB:LJKLPJS$2N*E::9W)Y<@DQ;!7%M9X4M&3&+#1E:<
MF;H>65*=K&,#W>*:8:1L["A;I81EO:R;T%/8TDY.S!FC;4#83/3-'-%XY,T&
MH]&\A(15`T*ND6NWQ:I]%Q1<O2W*L)=FN$EN<C$[<W&(!;8R"V![K@T=!U("
MPL7$Z@85BU74#21JM<Z#QP-'XU8(>)"<*XD]#O&HQPQS6M>'$@8-'?)X=*%T
MG:F1CI*L!^Y5X`,+X4FO0SOB/>6Q+P`*G0"ZVRL,$^^BX![7[/F$4?1"@"GL
M^ZO4C.!?##$G,$#S8*>G:0\C96/;J<0"8+`$!8`%EKC2!_T5?`YWY%9CXB;.
M!?[``"$0(/):,!*#XWB/Y+*[127AX<J4\="H/%Q",1==9#G[D8PDZ(8TO0+$
M-7"UW*2*\M)G]1$7@+F^,HWV$L\>8`1W1O:D$_$^JP4'Q`+'PNI*[*H58@F"
MP(FZ*+2K#&G"Y@XF>E4A`ZZZ)(7GB(Y!(5<$?42ZJ>>"=:U'?E*NCV`&2MIY
M$KD]2W^/V^LN>&["+&2_;>K^M`;,]&5>R73-YJ<4&,,_)+^+5PO9#/T'VJ=A
M8-M^:#GHY%U?>?[("^^#3>C@OWFAIIU(`Y>&MJU&O2^[;%`I''/OAPJSF;@/
M&"7//[:B,F=J1B^7Q`2?@DK%<5:7J<@49W+7\3Z+;O'O=)UK%7#50WT0@%[%
MB5:-WL3G;'<[]1`:6KY_W'@^*=;5CH+4D#=^=2FF#76`JKG75&8PH@-V^T*O
M(&TV?T1X[9>BJ.:,VJ8;F7QB@7'JCMN8X>JKV!L:H5=1"KQ%O=%V)2?#3D]-
M"3/:`@6W]9D7;=V(*BAUX+3((]=L[Q^1R_5L>$N-T-JY,66\$NV5/&NN-7G\
M>:7WY04F9Z"=39S0,?V8GT.W:P5+,3.0W%3"T!1:]]"!`:QZD*A<G&44^[,R
M2_$2/VTISM[/,GCK>_B(&!S)F]V`]-O]*X2'O7ZOFXD%PQ4+V99`LQ+48*Q@
M@:LQT2EVV[+6.9+&SU,\VVX>+@4G;!URC!_F&1!G0KD3<3-QR9X`E+@/5OG"
M+NT>S#S7;E&^68K]V8U+\1(_LI;OQBU>[U^&"+H`H278TA04P3O^_#!<M^R5
M7U;0EV%!*O.&`)'4C3'&QW<M9QBB@`"!:,:>NYW"![!.`A7:^RX(<22^UCG)
M376V3A#FQ<ANWJ33Y=T0Q!0N7V=>(@^8\'H-O*UO'79XJ3O:VA94$C-]:%:S
M^@OYO>7`2G4(2,8?A\2I+RO>KD96F?%-5VYO4M(T\%E@4N<;?JSO7!C$SZ01
M1YG\DJ^9+V7'`F'9?!6^@A+2\P&"ECXM3XUNW`3Q*'D:%14%P[TPV`TB1T\?
MV"54^K$NZF!*A=4DM/P&KM<.&%LHT`=_@881%TD(^"(\J7@'M\M/;PVO/!_`
MK<MAUDN^U@_U+9NONG""H,6)/.0TVQK;AE02ZY71K\$L%4XPNZJ5^]'BA]%<
M;Q).19V!8&DYG!4P"U\R*@S9<SP10Q$&=56@Q`P'X2:>F::+@CP)4T:B2@4S
M-B$/A](W&RU&%<^)HN15U3FHR+>S9P?A6KM5WY6Y\LR->14&H0]NH`OWX3YN
M!8Q&(=!X2\+)@1%[U2"UM+KS`FJ\9!TCPQ-W]>A]`I:O)>[&SX29C$'UBI#&
MU7"-2G:.28O)#NC"F8VOQ"IDH96HAM>R:;CR0M^\/IRY,.4/Z="(%+8*$Z1T
MZH-!)?AJM@69?)FR6I@M^LG+NYO!XM/\:CFYGDVN)L/!;#48#N=WL]5D=GT[
MGTZ&D_%R!`(+.NB%8#@X?I*+8;SU'&AK3KNLH<8;S^8!I^3>ON)DP#\J=TB2
MAT3AG*Z,^6GZ]MQL8*Q9!<FR%Y"WDLO7&^O?GG\.I6BZ+B^A8DPNPBLK$\8O
M@:V0QL!YXG=!,B!/*+_P+<,WW-4*10/XQ4FJ.MARQD0?!<`N?JO38)=,TD@)
M]!'F``70%D"\XJN=AKUJNJJ.:4)V?F;MP7R385S?+54U,=.W5/628P!+S27Y
MT'-M0)KDDJDO(/I\>5SAK^G:?NO(&5I*2G;A6ACE+LU.MQ+AX>!`X!=(:4PN
M:2!I]":.07,SESI-\.6SVA2M)\*3/OM61\[PUL0IGUK@)!W:Y\1<=9:N.0?W
M>Y'\H1OP!&V/PQ_+?*$/N;39&9J^\7].%=*0*O1&(EV4=M/598O.@YN)-BNQ
M/"F$LIF*@MFA-("M,S4T3<!X\*^@7]E<T`P84@G^YP/.DV:`,P0Z#G`6#*F`
M*2549JTK=LKTY\WFSI4AE)E-_J2DZDA["5Q[M[?\SRV>:[,TO[+#;0[05.:S
MS+.4N&KM`M@`/A!N-#Y2J:)E9H/DU=W,NY5*V')V7-%J2OAI\52;I]F]HVVC
ME)IQ5'3(O8+DQ1G-09Y@6-PMQ!H192-?'J-(HF,A;1=L/.3[??/&!73V,0&W
M<&^PG@!R<SMPUR.(`A_>AY$B;7<!SSM*IH&,>@D"^DN/UTP(&<]=O<4'3K=<
M8FK67Y:`<:]84)H5<.5,I&K[>.:'W+OHV]]X63"\W4G*D!OPTL>W?=D=!+..
MXCF_5>JJW0*?_,+:@C>MN&EI>KW8VZ=ES[/8X#3;Q^74($);9=P<A>['#6ME
MF<?+\+N%RN*!FE[?U=+K_TJMAU/9HP0N41=/Y1.\#4++B8KY3^$^W]2MPF-G
M&JCS^V2I_-@P4O:&0.U2O4-@$SI3N-'R>H"%;!_ND<76;1I;B5<%2IZ0C`"F
M:D=](O'/#HA;[@SVGA_`+_3W.C2`B6X_UST?M`K+:J@^,>JU`4QT^ZT!;-"J
M+NS)?S.14LCY)G^*U7(_44^Q]Z:_"='4>=B(U2=;47"\`<'.6Y/#`PK(OC1_
M=/'H.W@X'P5U")^=>+]7/P?(L3[\:,P$Q/5`2-_H+7%2/3<N$Q*$OHOB/CI7
MGI_^K994'A$^>G#[7*LH8N#'.O/.R#.'I*<\N8[`W#L>=6SCMDMZ%*..8,_C
M-PUH)N$<%?<Z8@["^@$?9"""[E:CB$NH]#]X4P9=(D]3\;F!&\`U=,(`.Z9+
M8(<^;1TP?K*=<`W6I/87Z;\:!K'[,K9\%[./\(:UW&'$L',3ZBD]I(:QGAL#
M1=))E$Q%M9*V"Q:\'RS&[^?3T7BQ'/]V-UE].E<G$'T:X=F?=YZ#(4&16S;S
M`J"S1$$#10%C7(D*1UF"^B%4,E50<3'&IIGZ`B93Z5D4B-Z0-HA)236!`>F2
MJ_,E8Y:`N6V82><SUC.+C(*G"^/]P?&.`%`5F!_(K#76T*\D9OHQ2:G*98Z[
MU3BI>7Q(M[=+"X%UICV\[Y,<:UJGY_)X_DQ<NX>R?>;=79-HO-[\%RU\FC5_
MC<+7(QLEMG(!'-(@]-;R@^,*\X.PP<:\88;2?]'V-HF=NJDP!K>-Y4&T\#J<
MLUC+9@-MO.>.H`]L_&=2A#@Q-#R)H2SCF+:P_(I**[VP(&3H/::(I+X.J51)
MP-21/\VKOIVOA(KQ%%TQ^=7AIJ![2K+1Z=IU,N/W9E_)HE*H`,.9H?3FW;MW
M9$0.VY/_CFG;4Z8F-+,H/S=#]GV`(7S-BW'N.YW%.#\WTTF5VL\MG3IQ5(FE
M"HZ<G_E<I$"!FU]5D>"Y),%S28+.`_Q<DD"B)$$G[1++78.:I_J-T:RJ8-8L
M).HVW]"_HD$8[#P??CG??K4:9N1FTDRZ%?,-$E>\D5]"1NKC*I_'P'5#RYFX
MMD^_3MI7(')O59725W4A9X`O8UF?7!IH1&+*SA[=5,[H\]U2S)BG'MC$UL6D
MK@^.^.Y\WSS?^_Q\;T/?WN%?WOK0!O,-_O;><^EU9;S6M&W3>KCMA\%L0VP*
M&_&TK)/CIP.,WF#CR4!/GZ>HA+GN)8+H4;FB5-2]TVLY]R'*Q$#7^),!FL3S
M^0!(W1ALZ1^`CQV,\1->2#!>8=U*B>!GOVOG6+ESC$JY*GMJV.ZA.IYI,IG3
M9%>DK=;$#7SH(FC_;CEZ.IVUPG</MW+MHC3^+E)VFO,P0('EKJ&[[;Z:5C/;
ML?L*K9I9(S+3;S:%G9GLHHOJ4*2GIJ5ZDD9N>V@K-8G-^+/14\XO\!^PBU&^
M^F8>??P*HE1/1&U]^N]##P4S+_@$@O@%Y!>P3B41:[F-;8?Q'@2/6I:DT4>K
MVN88.3%7GI]ZPJO%JK8\@WY9VK;%J^Q9KFEW('=J7`!R-XP]H*'GTN=-H>6L
M@+_ONI_`/(U^J;4102M[HFSDX)4-BF@K(JF#S3Y&6%5+2N+I,E;L>T]:_8C+
M,D$H!.M1Z).&TI2[Z)HL[<\D<0P]47M^+GIFV`1@3E1#^J9'H5W*7Y_>N9C'
M%/\D515E0K$T!6OJ/0(_^JE8+5.G@5+$[U<09U<EN40KNW4[)#B[N\.A5WJ9
MY_?;U<N"Y!*]5%!<4K2ZK`W`&I&B):WMF\U$>^9C,:"8"%K%78EZEVD&'NF?
M-#6B9:+<,YFSXID(WNRM!(HXI98HJ4.D;=\H)=8SS[<:M$2@TC%]E<N8WC>8
M6,4YPOW:VMFP3`0N'1(72>ZE.D@B0RLOJE#J^8P%FRJ_W8^56#/[)+NU[<>T
ME*4B1_37)8E9=8*I':4G.R$#'(FDE`0I6ZQO-YD-YS?CU>#CJ2#@"XD[V(F+
M!P8KZVD$D>UX*/2U%K:K(\>O]$4HV*O957U7Y$*[.%9!*3EYF68JUQE\!,B@
M'V2]54I"21&F$Q/QH59?P:4*2H:$T*#?V29.Y1`IP7^$AT8!M(>D.*A_U/=&
MN)R0T5>P];J7Z=A1CI)<^;H/T%UO+,?!#%P"%VQ@P%$MH_++9JLS-$-:/6LS
M;]F&E@,WGN]":XF1*FV]72&"\F]V7*,KIJONY1:G;\N)>8^0+L-7Q3LD1=NL
MOG(QE;2Z;IJ:P2HO=](MMZ'68Y6LNGC:#V,-)AC1SC4D>!'-WW&\1\O5\UJ(
MA:RI,`/#02';`XP!04/5NQ(>BRSEN1[NR*72Q-57^9^;!V-1#$X%X`=7E7\D
MI`OS`R#O'MWMU$-H:/G^$7L1-%-2A]1KJ!G9]3EE6P>6*4_K"F"Z5LKMGH$@
MRR=M/HK5SQNLUS25U7)N+;B>N$/K``/+87+0%)#ILH15H*C*%U2S<^,?(IXS
M>IHT'FIE%V]@H3,1&KX-O0E8A0U>VXY38V!N)JN;\6RU',Q&PSEM93.>I1K9
MO!!43U+#`=)V>*1<-4D_QNL*N#8$J)TH-A\#`G:X&3OV0#?K6/Q!D<:!^:+@
M/.,9+Q\HI(,TML(JVESDED\T<4H^*L;)J\#/?,,8O)R*3P'-SE5=H5W><L;4
MH"?E9@9;']`4=I[BQK4CF(DEE&H2K7!</UUUIU)>U2>O`*;0)LWR3EQA1\O^
M*X0^6`%[YWJ.MSWB53MQ`^`X@+Y<2=JM\X1VE5#JF%@5P6=L%=X"_P`(1_$<
M..19\55#GF6EA*IF:*BNVDE)/L!@=^?"!SP8Y%I']2-T;'TT3-=8*;'5H[?P
MCI83'$5VGNIOFXJ45@J@9J*J#DMBKA9'B>?\=SH'<F%2^<K(H@G]=)-8AO?_
MQMO&RIO[@P?LTQ&/[LKSSR$20#P*7<U-N)DP9('X/6$)G"6ZTF2'6Q!X')[>
M6M5?-WIW*ZRLM*U6#29&*D4+S4ICLQ`!-OJK#5+@*^A!2I,,R$9Y#;RM;QUV
MT+8<7?:UFIBQ74[<DM8@EVLPQ268&_`$;8_#2&:^8#@CM%&;"(#9&1J^HEZ"
M;9Y?C?U;*XF9[E7%)#@&S!18I*^Z5Y*$O:ELFO3<,^FY9U+7`7[NF=2/GDDB
M=RP\5WVY6('$87)"JJ512$9XZQ(X3N8&Z/"UUK0L;:`>#857+$+6CS)UKG5/
MF-)2Y*V43G</$Z62K,=,X6V)9-X>80^1>`7FD5XN1+MF%,'0G,770+NG$F?'
MUE327S.GI_2&P(@B%,GWS9`+0:SL+DGPT&R']%4#.'@(!E-HW4,'_UO/F;F"
M5E</<+5"KD;.<!N8*#CIKB,-BQ5/VXY=(&3$,5>Q7Q<A4]8+1;VMG@$M*8_U
M!'NY3ALP5-=`1+&$ER$^G9VNE9`6GYN#>F=/L8+"+\*KJG<'?SIA(;U.X$3,
M-%"?;#,;,LJZ6_`%KJ+4E%B5SDU8YYNEY>2+7U4%LQK&Z).L&O%0U=)!\!XB
MPYZ6RX@LA5YNE'F4E+4NX-T;XQ+@5YX?YSZRY746OM6O+:MDULH*[(MZ)X.]
MYP?P"T5MOIE@_-PMQ/MFE!6N8R$U4.QI=*@)1X7%[`43AB+E0T3[P-9REB`(
MG*BWI);$H!IR_5JU3``J*TC/)]S8CI!N-6D%+.LA7&%3ZT?HU2[7`(:RZNQ\
MWG_&+J189',A:[[>)^^Q#@53U<EC+FAM2=>FW/"LF,SW^KA.LA-75CJ\Y<?)
MH_'E*ET]4_"9_'W0SH/C"DK\VIN:-_L+XL*7>*U9:H"":K%2GN;>_IK+\:@7
M.UDJ19159/'NL#$D#;8(_17^@K8,WE)"1O:-*G7-ED,OQ26??R1Z9X+5;KZ)
M:C3HR_,JH6(\V:M6WS)W)"40%8I>*M)YC7F[%:3Z(X=*L"J70D=6<OGV(/$D
MJ4PSKRR;WL+&:8J7GN][CZ1[H77`?]%SK\U%WXPS6+<U5RWR9BB-O?Y/[]$3
M%^_,(6TC:"&(EI@1:SUW?[=\2#1PH2M?C9FV*4>&5>;L(!JM.E>FFFVD)3*0
M[;J$F:!3E9>F3+A1K<-Y&*#`<M?8\+0EWB)A0S%)&?F6H*>N:D'+Q_CYZOUX
M$=5@4]`+8Q[L@!_5]1VXZ_BZ"^D\US=0E$GF)"///-=+\APTWG%6TC);RYE-
MG)FDD$K0#+]@3%X.D]:-`9G,7R$\T&[(<?U(K:42:JCV3<(L0*K+QA>5]:EA
M(_:^0I]$6\^W1E$K(ZR;`SN`#YAG/2W5!+@P'9<3T@9NJ$UGZ5_C(_W<O0P1
MWMH1(C6X?#^D+3U/,U@`VWL`OI8C+0]YXZ$3?HW@0E=I@GZ;EQ^>34]T!!,W
MP"[AQ-UX_IX2$/&?ZL8K]YZJPOTL`_&>)-8`_AF-M@!;2`9Q@YFUK_&$$+#_
MMO4>7N%O1@L#_Y!?#Y6C&@KC<(B`Z'LU*))Q<S)PP@R)0<JCG!G-S"V$`+A9
M#'*/?KD1'88^8>X*(MMR/@'+'[OK8@*P"+J5(YN+%`N@78U/KDR+`/81$Z3>
MK^?2KJQ1]T^F\`.?):FET2MYL&"6:Y,C+)G;\-Z!]I7C635'=#Y!I(?LC<4I
M04/F)3X9<H!Y6-/<4\=2H.79X4R%S@2@S>&0>AG$?\S+C#<"R/8A]2\5PIL>
MM3_N2#DHJ;<WHNY(;(P`*6GI3+"S_/0KJ#D;<=KLW+#&(O[B5CH/3.KEC+BO
M'>_("W`@*7SNEA2?"FLB%9RHEX_>(Y-2CU+J58R8A8F&_]US0@R!?[R"#LCW
M9A='/S]L_W2^`$SZ28O05AF-2X<;8L=SZ]6%7_C@S@[:0S\PATKZ\8J<3?\`
M'.=7UWMTE\!"G@O6)#FU+D.+#_BJX7LH@DJDT@],9,_[4<J\LJ-I^;!],C85
MP*1??0@9FV3<\WGW"O]&@7VO&KA'&VLE-NF''(('SNS8D52U()\>NC\>?`T\
MZ=<:]=G^/[\B8]Y;"-!__G]02P,$%`````@`V8$=0Q]H*MPN$@``,,$``!$`
M'`!B;7)A+3(P,3,P-3,Q+GAS9%54"0`#NJL?4KJK'U)U>`L``00E#@``!#D!
M``#M76MSVS86_;XS^Q^P_K!-9]>5Y4=<>YO,R)+LJ)4E19)?V>ET(!*2T%``
M0Y"RE5^_`$A:%!\@];"#39G))!*)Q[DXP,7%!7#URS_V]\$5(LB!+C+!:`%P
M_8T[^Q'L@SJ=V0,#@Q9Q^5O#Q7/$GY$Y<OAW_G[JNO9YI?+X^/B3P9,R`SN(
M4<\Q$!,/P/[^>R#^_/UOOXA*Z@X259R#X=0#-6\"#L]`]?3\^/C\N`INAG5P
M>%`]\C/Q'$_LG!E3-(/@:681=CZ:.?#=7J3*$:8SY&`#BKHJ(N_!R5%U+TC^
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MT#$<:B%U*U5LA]I\?&#>S,NF\`M(Y%YM.?&ZPNM$5GL)>:_R?F?RV`YZ=7EX
MG8QW`LE73*S=$66B\:L+QNO$!*>(M2NA#&B]NE"\3L.S4LE:%4ND'G)!@/AP
MTV\I=*`LF,\:C%K8%/K_`EI"\0ZF"+E[`)N^X']D)HE4'E:_;/SW7'?RF6C`
M>YC4-F+6ZG8:S<Z@V1"?!MUVJU$;\B\7M7:M4V^"P8=F<SCXI1(O"(!D/1Y#
M9I>\EY_C/3DH(4BBSKO:6>(Y<RJ.D1++_<Q+9868Y/#:%65_]*##VV&*7)[<
M8@48C.?((_1P$T+!F]5:?DQAN*0WG=X6X8_1<Y-G4!I/]3Y%L!4>CY(\+MD;
M#/E_U\T.9ZY[";J]9K\V;/$$H-81/%_W^LT/G/36;1.T.OQ[$[QI=P>#DM:-
M::U9[D$Q:F7*9+N^/+F`UXP<PDL%!ZD:NJ1Z2?5@RA7>E%HF<ECSBX?=A<A]
M2)VC",N*1#D$'Q<G>/"AQ@GMMAO-_N`'T/QXTQH^E!/L.D.U#MGTTJ*/&>/S
M^75J(Z[0=E)L\EPEL%X;?`"7[>Y=:1?ETM;M7]4ZK4]2H47H6GF<.S6^Y<PT
M,#,LRCP'\2_1[.D<E"1$==_-=:W_T+T<M*XZK<M6O=89UNKU[DUGV.I<]7@O
MK[>:@Z@:+)0^E[;3.&U^N5('+DL&RZ)!6'8YKO(H;7%*.E>MBW:S-AAP@YZL
MK`[3WN:M(WZ.L[4L!/BE_!OP<LKAELM-T*$'O=I#35#0:?`G_9MFHWG?$Y-+
M=*CEITT7<X6ZLSAU8:D@*%9:DD'!("RY9#)?<49,-=]0BVK)Y,M\KJH'":58
MU!PLB8FJ/[$.&M;N5P93]*G:7J]6D]I.KJQDYG)DY!)P<3-H=9H#/B]<2;LX
MPD+B50X5AW$JP@)`6$+)1_[RJ'M]W1K*UN*ZGB]>A#W5[,0,.U6J/'-.;#:N
M\A0I+7!51,I+XZPD;$E8HWDQC#`CO^:8:-7C.`,B5]G0.2O0X8=FW]?NT05H
MY&F.?CI)K#Y%WF#"*%53OCEL&-0C+B:3'K6P@1&[6,A/BZ@=G)THAYZ$<V!9
M%`C+^K<XJ.$7!]Z$#].<XR5UZSL.AG!D(;:N^R#(5<!BWMR-`-[XM:0S71*M
M="<D:,U.D^MGK19T+J@)*QE;Q\F0X*]HCCPK9#-O0TGM%EZ'I(K-2I)#WF$A
M]X.2JY*I5#=$BKJ,O\M;81TJG1+E`-K8.9'@)B-!+D'YKHJ2I5VX+!*$Y:?-
M-R0/UW-@J)@L:5QSC=!`+L36VHN$,%O>K)9PC*RQ1`CJ*`=L_FQ'YEQ<ZO"U
MLQP:T<DN_DJ]:#],^%0V($S,C\MJRR5>WJ1H0>/SP)CRSXS:HG9F\Q283&;4
M1%:<T4+)<UA.N&8V8UE"V0^P@`#,?H`&2#BEH;H]^=E'E3?)G=,UMG'JK-<U
MBAQU+E7%2F_I(X,2`UM8UDS'O.WDM2G(52V#Q#01H3-,Y%?Y=@09+X"_P);G
M(A-!A_#V9S9RF#A1&=<M+U-^KA?J,.&%VJS3K<('=`PX1+"4`'"D("I#F$2*
MX;_U!0&A)("+`J0LY89"`3O$A62".>>0,>2RT!&Y8H]D),FS)!/.K2Q'Y8H5
M$E8&_-K*@U(%?9@SZKCX:Z`%ELU8DZT8Y[1(ZEP=<)1P@!4@.%JS&,L1POW*
MRR5BW@Z@XR&S^60CPA`+OK8Q''$EZJ8L)PIFR%_S'R5<:@6=U5'V_=I!B`;\
M$\[L_SP_CJ#ZBPQY>3W]OW?7M\>___?>L+VG!W)R9GX]G4\>%N2FX3U>G3IG
MI[\=_GDS7##K=&Y\/;!^=?]5O?UR]'4ZO;'&#=2K]#_>?+WYA*>-[L]FV_WH
M7'^Z[J!C]ZU=P_/>`7P:FY>?;-:^NT?D=''JFI].3S_=W[U]?&L>="#Z>'&$
MVXOC>_/HH3N;W;B_WG_L+#ZW.E^_V,[3S]?V_.?I@]<^FYK_@OV3QNUOOQU>
M]/Z<&*/:_=GX_K0QGSPV9@_3V[LOC^;GBT%[T.[9L^8(7M^,?SN=W8V/VW?'
MC+0&#Z/;DR?\T!W93X.SN_'7^H2>W'^\>GSW[G=0'_2#&_N[]O:G.$LRT^0K
MO(3/,MWCKW2#?&\]>#MEYN(Y=A>0N93_-3X'JP[JN2)&@LG-N:0Z*Y@EG\V$
M#U/-IE1??N7<-@$N!;+^<*4$(@C*.:PP[41$]6#<?H^2J2)=D:'`');T;J[)
MN8A[X=>_2O]?9+[:AG81U`62!2LXT@LE5[M&CI*^T3RZ@UI_8.7HWGXC-SG[
MIKPL,&H3SL_5S5SUMD-)SLIZ7]RW'L*GM'V'V*N<L95P.Z:3(A?UHF0@BRXY
M*LY1'[HH=)`%'K),TC+3%AA>*2?*<ID$HD(0J[%T!^<>54=CY#C(Y"T8IS+Q
M*F?\I;C7,E@+2Q:\E>,O?X/'8Y@@Q@9H(JZR)Q1E^GLU6\<)7UG*<9?H9DQ0
M!P@K*7G;YA!,TA`ID#C'OWV<\(?EG(%1F2DECY%;)K;8_.&&=AM!EK134E_G
MKO:/$[Z;@FR)2RIAC<"OLEP`Y%['2@ZXZ-,<79EPS(B\Y?C9X)96DH:4E_D6
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M5P[U[+`2S(N/6OZIL(+XN4DI>GY@VX50QU\\;$O5K(TP2G2Q+K$JUW-R7CQC
MJY+,*.$SNK-(DV4,+98JC*_*W/#5R(_#RH5$(^QN+F$,9R9/EY[#YQ4^XUWB
M)_$?XTTBS741@[`ULQTZE\F9YO*N*8>2X\AY"EY*,B*C/OVX,-+*^VQQ@Y$=
M+4L;`178,KNTSH2I*<J0!R$14$!NL''`'>KRY3N-AIN\Q(0/(@RMYT"2&E&X
M'?S,5NFZ4^3XCO7@6)0^(BNP9<ISA_!DRANC-D<.G"!NKHR0TQW7Z8RK63ZX
M_0^BS\RAQ;/)GJ01S5OB5QA$LC7%!C,?.;PM\1RUN0K71_(<?"K5N]78./CV
MHF^)7T'Z=B7_WS?-@=I"">,+LTN'SI[]K,&9&[TF\*)(5<.D9O[I,=??-:+A
MYBGJ(#?8QZ7\HZB(F_5S;"+S8J%UF^Q6',4@XN4YP@9ND7`OLQ\QIA8[L.:7
MC;%;<SX/>>8T6I]",D&L18*%*C'UM&L+P51Y":+CJB7/]FG:VPLC5:Y1HH4$
MBO/_0%P54J5=X-FV_P!:2Z<TMZ:"PB-^:'TDWP3TRRQZ#KX#`^!@Q8L<&PU\
MQN#??(1]S#Y?(3IQH#W%AA]BSO]WB)[<"XL:G\/&\'^B[MP-GV^HZC<>&NO"
M5MI`D9OW^HR!-%#9/$9O-7?]$[,]_^+PM;@WK(]818%FB]H7\UV#SB`FL=YH
MRH>OW!6C<%2KD#5"A!2+;O#*3)KN^93G=`QOA%HQ_;1KV903VNXJ:V,B16'?
M?EB\B%398TBZ3"ZX52R<*<*MY,^ECB,ZLTAWL5@FZ<&%W-5XA(YY";%S"RU/
M7%3U9G[EPC%E\$GHEHJ=86%4BZ.I+2)'1M&F?<$1^HK"OE*+BQGOTD%(_CHO
MMX+EV>/OL;6S!56J"%'^*!_":!W"A\B9:=:G7U)$14_>G:I:#6;R/<]K:9)^
M@R;^/F>\+!F51O]JX)/N>#A%G>>H)S5B-B(Q3^3;"Q'P1+SPPYTT@V@G/>3(
MD::/B?UBDJF/,XS'7(ETQ[(0/$<#9'B.9AZ5`ABS!V4\2$<':70,105.L2J)
M!@/I)L*0Z"->09S*#IH;AT,C<0M#S?1ZA;>F:VQ(!^(B;;#8[BZOT>HD;W&P
M2HXS8TL4#W2@D?FQM3!*(WF+TG4R(W8B1K;6CW;-#B6W,O)`M(_J.8K44+/W
MO((K_]IKC*)`5=/Y\VUK?<1*`Z5PW@<':;6!'P>DTC_A;JP^Z!.(,H>)ZM*W
M/O(40JF24>Z;]Y'I&2)+BT1Z9Q\QSQ*[KV)O4BN1UP:=V0*1^^#Z2)@&*EM#
M1%-K9M)G0U-IC?C5;WWDR426S0Y?I`V@I=/\DT"4?6AV]1*P/B)D`5.O&]9P
M1NFW3E@;_&X\CSJM`C:"G><N$+^\QR<-`^&Y`-42UR:A5>=*"[MM/,.QWJ[3
M)99"Z#=;2NO7_]5(-UH$Z]2W\S&^P+9C>.H^.%SON5/JX*_<.";$@Y:TLT3:
MX92_%;=0>IP:<5YKN3LF3F38_M/-1L2K[T!N(;/JY,=KP?'3QSJLS/N=MG\@
ML/KZ%FLQY@DQAM0_,DJ=^*!>OXUVM(&;BDVME46V9"[Y6)RCBH\^/_WKTZ^$
MJ#Z,EPA0J-V$DP5Q3;DTFF-4X!2J[1*9W-BV^!+N`A$TQBY?/RSM;\J8;VWP
M11ZMF:8,.@&M'L1FB]2AC5UHZ6M![4`V]<4;2J1D3)^CC'%(V6[BW-A=VHW9
MHI`5WM;<$C0:T.N`57;3U>6TOX@0E3>@&^-7'$1_Y0ZK!*>\!B8\3CW/,:8\
M7VWB(/E2,^D*@52?<:$+:+F+8!]Y::YR$PO*WZ3\QI9Z'CZE<('E>$F=-C<J
M"$,[F$M>ZA):$JMB5@V2U"ESH^<>>A)GK%<&>%^Y9ZH1JMTJ*R<Y(@7M(B+(
M2]&G`)TY1P:II"',,8C4&DN8AE:QK;`,):C=1)_`EKV_LTRIT<R=BDIYH3&T
MVFI/^/7Q<R9,/!/!"GPME&9.2F!JK2!W@!)SW36*>C2^I6FL!JBBYQHZGY&\
MIRH.6`I&1K*VO@ARP?21L!!.Q:QUAXG)X4463/K(EHE->4"!SL0%8Z/N,5=$
MD=1'G`QD:FM)>%[DT?[P6.\'?03*!I>IO(>/-+`>-=06V>`44>[B35#31YYL
M<-F^5W$161\)HG`42BPI:%,?&;+!J4-;\54'PA.BCR`IJ+)MS:345_I(D@TN
MDQ*9NCMN/G'K%3/?(_X).;1',5\@XCGJ$C2DST\&:(Z(>*R/T%M*H#8$#P^J
M!SV^IM%'W#BD3&9O")8';KFFT<BN2T&E.I'TJ)^YDP2UAL>R+X.(Z".,`MU:
M\U)='Y&RP67?3@G-HCOL3GD/G2.'87>ACTQJ@*IE0W<\YLWAL`9VD!'<N&O.
M;(LND$YJH0C,S>8PL3TOOT7F`*'^Q1=]Y-]6!,6-D>K9V9EF4U@,TAJKD$M]
MI,@&MX8\#9WE:>3*@QP;N1ZT`G^M1L*D(U-?&=9/+196@4GR6OI(D0TN>TL?
M6GA,'8*A9BOW=&"J>(8B+'O0"Y^G\2&M&5\\/M<-D3$EU*(3$;%?A!6Q+#[_
M\7X;!O+72/*="**R59+]Y$(?\;/!97;B:_2$#8V,C!4\ZD4+0?HMO)*@E#*H
M?C=)G_LAA5#*'B9_F<C_719?V_P/4$L!`AX#%`````@`V8$=0W3DDD5QR@``
MOH@)`!$`&````````0```*2!`````&)M<F$M,C`Q,S`U,S$N>&UL550%``.Z
MJQ]2=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`V8$=0^VN)$V`#P``ILX`
M`!4`&````````0```*2!O,H``&)M<F$M,C`Q,S`U,S%?8V%L+GAM;%54!0`#
MNJL?4G5X"P`!!"4.```$.0$``%!+`0(>`Q0````(`-F!'4-^$SI5C3L``"/1
M`P`5`!@```````$```"D@8O:``!B;7)A+3(P,3,P-3,Q7V1E9BYX;6Q55`4`
M`[JK'U)U>`L``00E#@``!#D!``!02P$"'@,4````"`#9@1U#\X^66#5[``#/
M=`8`%0`8```````!````I(%G%@$`8FUR82TR,#$S,#4S,5]L86(N>&UL550%
M``.ZJQ]2=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`V8$=0\$H_&]2/```
MPN<#`!4`&````````0```*2!ZY$!`&)M<F$M,C`Q,S`U,S%?<')E+GAM;%54
M!0`#NJL?4G5X"P`!!"4.```$.0$``%!+`0(>`Q0````(`-F!'4,?:"K<+A(`
M`##!```1`!@```````$```"D@8S.`0!B;7)A+3(P,3,P-3,Q+GAS9%54!0`#
INJL?4G5X"P`!!"4.```$.0$``%!+!08`````!@`&`!H"```%X0$`````
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R34.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E3FBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">1 Months Ended</th>
        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="3">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="3">12 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Apr. 30, 2012</div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
        <th class="th">
          <div>May 31, 2011

</div>
          <div>Price Range Per Share $0.30 - $1.30 [Member]</div>
        </th>
        <th class="th">
          <div>May 31, 2012

</div>
          <div>Price Range Per Share $0.43 - $0.73 [Member]</div>
        </th>
        <th class="th">
          <div>May 31, 2012

</div>
          <div>Price Range Per Share $0.38 - $0.73 [Member]</div>
        </th>
        <th class="th">
          <div>May 31, 2012

</div>
          <div>Price Range Per Share $0.38 - $1.30 [Member]</div>
        </th>
        <th class="th">
          <div>May 31, 2012

</div>
          <div>Price Range Per Share $0.30 - $0.75 [Member]</div>
        </th>
        <th class="th">
          <div>May 31, 2013

</div>
          <div>Price Range Per Share $0.65 - $0.68 [Member]</div>
        </th>
        <th class="th">
          <div>May 31, 2013

</div>
          <div>Price Range Per Share $0.30 - $0.73 [Member]</div>
        </th>
        <th class="th">
          <div>May 31, 2013

</div>
          <div>Price Range Per Share $0.38 - $0.73 [Member]</div>
        </th>
        <th class="th">
          <div>May 31, 2013

</div>
          <div>Price Range Per Share $0.38 - $0.75 [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_bmra_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems', window );"><strong>SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding [Line Items]</strong></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="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="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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options Outstanding, Number of Stock Options</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">1,000,250<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">1,004,500<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">846,500<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Options Outstanding, Weighted Average Exercise Price (in Dollars per share)</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">$ 0.57<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">$ 0.46<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">$ 0.47<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options Granted, Number</a></td>
        <td class="nump">10,000<span></span></td>
        <td class="nump">30,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">412,500<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">30,000<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="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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Options Granted, Weighted Average Exercise Price (in Dollars per share)</a></td>
        <td class="nump">$ 0.73<span></span></td>
        <td class="nump">$ 0.67<span></span></td>
        <td class="nump">$ 0.44<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.44<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">$ 0.67<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_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options Exercised, Number</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(122,375)<span></span></td>
        <td class="num">(84,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(84,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(122,375)<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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Options Exercised, Weighted Average Exercise Price (in Dollars per share)</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">$ 0.59<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">$ 0.42<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod', window );">Options Canceled or Expired, Number</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="text">&#xA0;<span></span></td>
        <td class="num">(324,250)<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="num">(65,625)<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice', window );">Options Canceled or Expired, Weighted Average Exercise Price (in Dollars per share)</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="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.71<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">$ 0.52<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_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems">
        <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_SHAREHOLDERSEQUITYDetailsActivityastostockoptionsoutstandingLineItems</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod">
        <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 presentations that combine terminations, the number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan or that expired.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(3)-(4)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice">
        <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>Weighted average price of options 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>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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(3)-(4)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
        <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>Gross number of share options (or share units) granted during the period.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <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 options outstanding, including both vested and non-vested options.</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> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
        <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>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
        <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>Weighted average price at which option holders acquired shares when converting their stock options 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
        <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>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</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_StockIssuedDuringPeriodSharesStockOptionsExercised">
        <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 share options (or share units) exercised during the current 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> -Article 3<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 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 29, 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_StockIssuedDuringPeriodSharesStockOptionsExercised</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>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R19.xml
<DESCRIPTION>IDEA: INTANGIBLE ASSETS, net (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>018 - Disclosure - INTANGIBLE ASSETS, net (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_DisclosureTextBlockAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Disclosure Text Block [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 175.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 67.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 16.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 67.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Patents

              and licenses&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;245,174&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;245,174&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Less

              accumulated amortization&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(79,974)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(50,591)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;font style="font-size: 10pt; font-family: Times New Roman;"&gt;Intangible

            Assets, Net&lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;165,200&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;194,583&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Finite-Lived Intangible Assets [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse; width: 194px; height: 149px;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 91.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 39.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &lt;div&gt;

              &amp;#160;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&amp;#160;23,099&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2015&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&amp;#160;

              23,958&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2016&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;

              23,958&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2017&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;

              23,958&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2018&lt;/font&gt;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &amp;#160; &amp;#160; &lt;font style="font-family: times new roman,times; font-size: small;"&gt;18,110&lt;/font&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Thereafter&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black; text-align: center;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;49,417&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black; text-align: center;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;

              $162,500&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INTANGIBLE ASSETS, net (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/INTANGIBLEASSETSnetTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>3</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R40.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6KAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>INCOME TAXES (Details) - Deferred Tax (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts', window );">Accounts receivable, principally due to allowance for doubtful accounts and sales returns</a></td>
        <td class="nump">$ 47,000<span></span></td>
        <td class="nump">$ 46,000<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_DeferredTaxAssetsInventory', window );">Inventory valuation</a></td>
        <td class="nump">32,000<span></span></td>
        <td class="nump">30,000<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_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions', window );">Compensated absences and deferred payroll</a></td>
        <td class="nump">37,000<span></span></td>
        <td class="nump">70,000<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_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
        <td class="nump">94,000<span></span></td>
        <td class="nump">327,000<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_DeferredTaxAssetsTaxCreditCarryforwards', window );">Tax credit carryforwards</a></td>
        <td class="nump">117,000<span></span></td>
        <td class="nump">83,000<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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent', window );">Deferred rent expense</a></td>
        <td class="nump">28,000<span></span></td>
        <td class="nump">31,000<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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther', window );">Other</a></td>
        <td class="nump">42,000<span></span></td>
        <td class="nump">77,000<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_DeferredTaxAssetsGross', window );">Total deferred tax assets</a></td>
        <td class="nump">397,000<span></span></td>
        <td class="nump">664,000<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_DeferredTaxAssetsValuationAllowance', window );">Less valuation allowance</a></td>
        <td class="nump">0<span></span></td>
        <td class="num">(280,000)<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_DeferredTaxAssetsNet', window );">Deferred Tax Asset Net</a></td>
        <td class="nump">397,000<span></span></td>
        <td class="nump">384,000<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_DeferredTaxLiabilitiesAbstract', window );"><strong>Deferred tax 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_DeferredTaxLiabilitiesPropertyPlantAndEquipment', window );">Accumulated depreciation of property and equipment</a></td>
        <td class="num">(168,000)<span></span></td>
        <td class="num">(146,000)<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_DeferredTaxAssetsLiabilitiesNet', window );">Net deferred tax asset</a></td>
        <td class="nump">229,000<span></span></td>
        <td class="nump">238,000<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_DeferredTaxAssetsLiabilitiesNetCurrent', window );">Deferred tax assets, current portion</a></td>
        <td class="nump">144,000<span></span></td>
        <td class="nump">177,000<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_DeferredTaxAssetsNetNoncurrent', window );">Deferred tax assets, long-term portion</a></td>
        <td class="nump">$ 85,000<span></span></td>
        <td class="nump">$ 61,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_DeferredTaxAssetsAbstract">
        <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_DeferredTaxAssetsAbstract</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_DeferredTaxAssetsGross">
        <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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</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 2<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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 Deferred Tax Asset<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510090<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_DeferredTaxAssetsGross</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_DeferredTaxAssetsInventory">
        <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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from 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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 25<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<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 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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_DeferredTaxAssetsInventory</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_DeferredTaxAssetsLiabilitiesNet">
        <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, net of deferred tax liability attributable to taxable temporary differences.</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 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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_DeferredTaxAssetsLiabilitiesNet</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_DeferredTaxAssetsLiabilitiesNetCurrent">
        <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, net of deferred tax liability attributable to taxable temporary differences 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> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<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_DeferredTaxAssetsLiabilitiesNetCurrent</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_DeferredTaxAssetsNet">
        <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.</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 2<br><br> -Subparagraph (b),(c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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_DeferredTaxAssetsNet</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_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> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<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 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318<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 45<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318<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>
                  </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_DeferredTaxAssetsOperatingLossCarryforwards">
        <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 before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.</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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 25<br><br> -Paragraph 20<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<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_DeferredTaxAssetsOperatingLossCarryforwards</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_DeferredTaxAssetsTaxCreditCarryforwards">
        <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 tax effect as of the balance sheet date of the amount of future tax deductions arising from all unused tax credit carryforwards which have been reduced by a valuation allowance.</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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<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 Carryforwards<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506874<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_DeferredTaxAssetsTaxCreditCarryforwards</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_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions">
        <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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from pension 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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 25<br><br> -Paragraph 20<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<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_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions</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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts">
        <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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the allowance for doubtful accounts.</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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 25<br><br> -Paragraph 20<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts</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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent">
        <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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred rent.</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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 25<br><br> -Paragraph 20<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent</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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther">
        <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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from other reserves and accruals not separately disclosed.</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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 25<br><br> -Paragraph 20<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther</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_DeferredTaxAssetsValuationAllowance">
        <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 deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</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 2<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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_DeferredTaxAssetsValuationAllowance</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_DeferredTaxLiabilitiesAbstract">
        <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_DeferredTaxLiabilitiesAbstract</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_DeferredTaxLiabilitiesPropertyPlantAndEquipment">
        <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 deferred tax liability attributable to taxable temporary differences from property, plant, and 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> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 25<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<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 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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_DeferredTaxLiabilitiesPropertyPlantAndEquipment</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R31.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>INTANGIBLE ASSETS, net (Details) - Amortization of Intangible Assets (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_AmortizationOfIntangibleAssetsAbstract', window );"><strong>Amortization of Intangible Assets [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths', window );">2014</a></td>
        <td class="nump">$ 23,099<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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo', window );">2015</a></td>
        <td class="nump">23,958<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_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree', window );">2016</a></td>
        <td class="nump">23,958<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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour', window );">2017</a></td>
        <td class="nump">23,958<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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive', window );">2018</a></td>
        <td class="nump">18,110<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_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive', window );">Thereafter</a></td>
        <td class="nump">49,417<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_FiniteLivedIntangibleAssetsNet', window );">Total</a></td>
        <td class="nump">$ 162,500<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_AmortizationOfIntangibleAssetsAbstract">
        <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_AmortizationOfIntangibleAssetsAbstract</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_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive">
        <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 amortization expense expected to be recognized after the fifth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</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_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive</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_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths">
        <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 amortization expense expected to be recognized during the next fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive">
        <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 amortization expense expected to be recognized during the fifth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive</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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour">
        <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 amortization expense expected to be recognized during the fourth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour</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_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree">
        <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 amortization expense expected to be recognized during the third fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree</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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo">
        <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 amortization expense expected to be recognized during the second fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo</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_FiniteLivedIntangibleAssetsNet">
        <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 amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_FiniteLivedIntangibleAssetsNet</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R9.xml
<DESCRIPTION>IDEA: INTANGIBLE ASSETS, net
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>008 - Disclosure - INTANGIBLE ASSETS, net</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_DisclosureTextBlockAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Disclosure Text Block [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_IntangibleAssetsDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;3.

      &amp;nbsp;&amp;nbsp;&amp;nbsp;INTANGIBLE ASSETS, net&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Intangible

      assets, net of accumulated amortization, consist of the

      following at May 31:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 175.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 67.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 16.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 67.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Patents

              and licenses&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;245,174&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;245,174&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Less

              accumulated amortization&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(79,974)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(50,591)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;font style="font-size: 10pt; font-family: Times New Roman;"&gt;Intangible

            Assets, Net&lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;165,200&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;194,583&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Expected

      amortization of intangible assets for the years ending May

      31:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse; width: 194px; height: 149px;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 91.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 39.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &lt;div&gt;

              &amp;#160;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&amp;#160;23,099&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2015&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&amp;#160;

              23,958&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2016&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;

              23,958&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2017&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;

              23,958&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2018&lt;/font&gt;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="text-align: center;"&gt;

            &amp;#160; &amp;#160; &lt;font style="font-family: times new roman,times; font-size: small;"&gt;18,110&lt;/font&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Thereafter&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black; text-align: center;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;49,417&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black; text-align: center;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;

              $162,500&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for all or part of the information related to intangible assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16373-109275



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Intangible Assets Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INTANGIBLE ASSETS, net</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/INTANGIBLEASSETSnet</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R43.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPCAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_OperatingLeasesAbstract', window );"><strong>Operating Leases [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent', window );">2014</a></td>
        <td class="nump">$ 247,902<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_OperatingLeasesFutureMinimumPaymentsDueInTwoYears', window );">2015</a></td>
        <td class="nump">255,363<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_OperatingLeasesFutureMinimumPaymentsDueInThreeYears', window );">2016</a></td>
        <td class="nump">263,031<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_OperatingLeasesFutureMinimumPaymentsDueInFourYears', window );">2017</a></td>
        <td class="nump">66,240<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_OperatingLeasesFutureMinimumPaymentsDue', window );">Total</a></td>
        <td class="nump">$ 832,536<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_OperatingLeasesAbstract">
        <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_OperatingLeasesAbstract</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_OperatingLeasesFutureMinimumPaymentsDue">
        <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 required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one 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 Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<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 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<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_OperatingLeasesFutureMinimumPaymentsDue</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_OperatingLeasesFutureMinimumPaymentsDueCurrent">
        <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 required minimum rental payments maturing in the next fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one 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 Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<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 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<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_OperatingLeasesFutureMinimumPaymentsDueCurrent</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_OperatingLeasesFutureMinimumPaymentsDueInFourYears">
        <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 required minimum rental payments maturing in the forth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one 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 Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<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 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<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_OperatingLeasesFutureMinimumPaymentsDueInFourYears</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_OperatingLeasesFutureMinimumPaymentsDueInThreeYears">
        <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 required minimum rental payments maturing in the third fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one 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 Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<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 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<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_OperatingLeasesFutureMinimumPaymentsDueInThreeYears</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_OperatingLeasesFutureMinimumPaymentsDueInTwoYears">
        <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 required minimum rental payments maturing in the second fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one 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 Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<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 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<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_OperatingLeasesFutureMinimumPaymentsDueInTwoYears</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R12.xml
<DESCRIPTION>IDEA: INCOME TAXES
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>011 - Disclosure - INCOME TAXES</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_IncomeTaxDisclosureAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Income Tax Disclosure [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_IncomeTaxDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;6.

      &amp;nbsp;&amp;nbsp;&amp;nbsp;INCOME TAXES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Income

      tax&amp;nbsp;(benefit) expense from continuing operations for the

      years ended May 31, 2013 and 2012 consists of the following

      current provisions:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 21.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 210.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 48.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 33.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 66.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 231.75pt;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Current:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;U.S.

              Federal&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &amp;#160;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;State

              and local&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(21,493)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;63,414&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;&lt;font style="font-family: times new roman,times; font-size: small;"&gt;Total

            c&lt;font style="font-family: times new roman,times; font-size: small;"&gt;urrent&lt;/font&gt;&lt;br /&gt;

            &lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(21,493)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;63,414&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 226.5pt;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;U.S.

              Federal&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(521)&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;State

              and local&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;9,521&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,600&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;&lt;font style="font-family: times new roman,times; font-size: small;"&gt;Total

            d&lt;font style="font-family: times new roman,times; font-size: small;"&gt;eferred&lt;/font&gt;&lt;br /&gt;

            &lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;9,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,600&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&amp;#160;

            Income tax (benefit) expense&lt;br /&gt;

            &lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(12,493)&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;65,014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Income

      tax (benefit) expense from continuing operations differs from

      the amounts computed by applying the U.S. Federal income tax

      rate of 35 percent to pretax income as a result of the

      following:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 12.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 254.25pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 60.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 60.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 267.0pt; border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Years

              ended May 31,&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-top: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Computed

              "expected" tax expense (benefit)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-top: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-top: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;184,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-top: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-top: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;215,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Increase

              (reduction) in income taxes resulting from:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;True

              up of carry forwards and other items&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;-

              &amp;#160;&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;30,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Change

              in valuation allowance&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(205,000)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(219,000)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;State

              income taxes, net of federal benefit&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;15,000&amp;#160;&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;36,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Research

              and development tax credits&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(14,000)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(4,000)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Permanent

              tax differences and other&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,507&amp;#160;&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;font style="font-size: 10pt; font-family: Times New Roman; color: #000000;" lang="EN-US"&gt;&amp;#160;&amp;#160; Income tax (benefit)

            expense&lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(12,493)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;65,014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      tax effect of significant temporary differences is presented

      below:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 12.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 12.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 297.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 18.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 49.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 19.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 49.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 323.25pt; border-bottom: 1pt solid black;" colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Years

              ended May 31,&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              tax assets:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;div&gt;

                &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Accounts

                receivable, principally due to allowance for&lt;/font&gt;

              &lt;/div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;doubtful

              accounts and sales returns&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;47,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;46,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Inventory

              valuation&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;32,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;30,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Compensated

              absences and deferred payroll&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;37,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;70,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Net

              operating loss carryforwards&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;94,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;327,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Tax

              credit carryforwards&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;117,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;83,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              rent expense&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;28,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;31,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Other&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;42,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;77,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total

              deferred tax assets&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;397,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;664,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Less

              valuation allowance&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(280,000)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&lt;a class="a"&gt;Deferred Tax Asset Net&lt;/a&gt;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;397,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;384,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              tax liabilities:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Accumulated

              depreciation of property and equipment&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(168,000)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(146,000)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Net

              deferred tax asset&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;229,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;238,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              tax assets, current portion&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;144,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;177,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              tax assets, long-term portion&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;85,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;61,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;&lt;font style="font-size: 10pt; font-family: Times New Roman;"&gt;Deferred

            tax assets, Total&lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;229,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;238,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company has provided a valuation allowance of $0 and $280,000

      as of May 31, 2013 and 2012, respectively. &amp;#160; After

      analyzing the Company&amp;#8217;s tax position, operational

      history and profitability for the past 3 years, management

      has&amp;#160;chosen to remove all of the remaining allowance for

      the uncertainty of its future income, as the determination

      that it was more likely that the deferred tax asset would be

      realized in the future. The net change in the valuation

      allowance for the years ended May 31, 2013 and 2012 was a

      decrease of $280,000 and $231,000, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;At

      May 31, 2013 and 2012, the Company has federal income tax net

      operating loss carryforwards of approximately $480,000 and

      $848,000 respectively. Of the reported net operating loss

      carryforwards, approximately $211,000 are related to windfall

      tax benefits from the exercise of the Company&amp;#8217;s stock

      options by certain employees. Pursuant to ASC 718, the

      federal benefit of approximately $74,000 associated with this

      portion of the net operating loss will be credited to

      additional paid-in capital when the tax benefits are actually

      realized. The federal net operating loss carryforwards begin

      to expire in 2021. At May 31, 2013 and 2012, the Company has

      California state income tax net operating loss carryforwards

      of approximately $0 and $527,000, respectively.&amp;#160;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;At

      May 31, 2013, the Company has federal research and

      development tax credit carryforward of approximately

      $109,000. &amp;nbsp;The federal credits begin to expire in 2027.

      &amp;nbsp;The Company also had similar credit carry forwards for

      state purposes of $8,000&amp;nbsp;at May 31, 2013.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Pursuant

      to Internal Revenue Code Sections 382 and 383, annual use of

      the Company's net operating loss ("NOL") and credit

      carryforwards may be limited by statute because of a

      cumulative change in ownership of more than 50%. Pursuant to

      Sections 382 and 383 of the Code, the annual use of the

      Company's NOLs would be limited if there is a cumulative

      change of ownership (as that term is defined in Section

      382(g) of the Code) of greater than 50% in a three year

      period. Based on management's analysis the Company does not

      believe that a cumulative change in ownership of greater than

      50% has taken place.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;For

      the fiscal year ended May 31, 2013 and 2012, the Company did

      an analysis of its ASC 740 position and has not identified

      any uncertain tax positions as defined under ASC 740. Should

      such position be identified in the future and should the

      Company owe interest and penalties as a result of this, these

      would be recognized as interest expense and other expense,

      respectively, in the financial statements. The Company is no

      longer subject to any significant U.S. federal tax

      examinations by tax authorities for years before fiscal year

      2009.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Income Tax Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INCOME TAXES</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/INCOMETAXES</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R25.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EOUBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, Plant and Equipment, Net (in Dollars)</a></td>
        <td class="nump">$ 654,620<span></span></td>
        <td class="nump">$ 584,824<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_DepreciationDepletionAndAmortization', window );">Depreciation, Depletion and Amortization (in Dollars)</a></td>
        <td class="nump">187,325<span></span></td>
        <td class="nump">147,297<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_AmortizationOfIntangibleAssets', window );">Amortization of Intangible Assets (in Dollars)</a></td>
        <td class="nump">29,383<span></span></td>
        <td class="nump">32,827<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_EquityMethodInvestmentOwnershipPercentage', window );">Equity Method Investment, Ownership Percentage</a></td>
        <td class="nump">6.00%<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_RevenueRecognitionSalesReturnsReserveForSalesReturns', window );">Revenue Recognition, Sales Returns, Reserve for Sales Returns (in Dollars)</a></td>
        <td class="nump">0<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_ResearchAndDevelopmentExpense', window );">Research and Development Expense (in Dollars)</a></td>
        <td class="nump">459,086<span></span></td>
        <td class="nump">347,128<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_AdvertisingExpense', window );">Advertising Expense (in Dollars)</a></td>
        <td class="nump">6,000<span></span></td>
        <td class="nump">8,000<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_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">195,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">One Customer [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_bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
        <td class="nump">29.70%<span></span></td>
        <td class="nump">37.20%<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">New Customer [Member]</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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
        <td class="nump">10.80%<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">Domestic Customer [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_bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_bmra_AccountsReceivableInitialCreditLimit', window );">Accounts Receivable, Initial Credit Limit (in Dollars)</a></td>
        <td class="nump">500<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">Supplier Concentration Risk [Member]</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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
        <td class="nump">26.60%<span></span></td>
        <td class="nump">30.80%<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Mexico [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_bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_InventoryGross', window );">Inventory, Gross (in Dollars)</a></td>
        <td class="nump">355,000<span></span></td>
        <td class="nump">538,000<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_PropertyPlantAndEquipmentNet', window );">Property, Plant and Equipment, Net (in Dollars)</a></td>
        <td class="nump">$ 8,000<span></span></td>
        <td class="nump">$ 4,000<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>
      </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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
        <td class="nump">14.80%<span></span></td>
        <td class="nump">45.60%<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Marketing and Distribution Rights [Member]</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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_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">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_bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_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>
      <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="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_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>
      </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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]</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_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>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_AccountsReceivableInitialCreditLimit">
        <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 initial credit limit extended to customers for credit sales.</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_AccountsReceivableInitialCreditLimit</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: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_bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems">
        <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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsLineItems</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_AdvertisingExpense">
        <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 charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.</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 720<br><br> -SubTopic 35<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420018&amp;loc=d3e36677-107848<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_AdvertisingExpense</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_AmortizationOfIntangibleAssets">
        <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 expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect 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 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=31042434&amp;loc=d3e3602-108585<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 350<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_AmortizationOfIntangibleAssets</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_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
        <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>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 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 2: 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 3: 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 4: 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></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>
                  </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_ConcentrationRiskPercentage1">
        <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 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 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=28364263&amp;loc=d3e13537-108611<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 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6404-108592<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 825<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13531-108611<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 18<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6351-108592<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_ConcentrationRiskPercentage1</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:percentItemType</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_DepreciationDepletionAndAmortization">
        <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 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=31042434&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>
                  </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_EquityMethodInvestmentOwnershipPercentage">
        <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 of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</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 323<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<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_EquityMethodInvestmentOwnershipPercentage</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: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_FiniteLivedIntangibleAssetUsefulLife">
        <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>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>
                  </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:durationItemType</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_InventoryGross">
        <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>Gross 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;">
                <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></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_InventoryGross</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 after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</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 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<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 210.5-02.13)<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 13<br><br> -Subparagraph a<br><br> -Article 5<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 8<br><br> -Article 7<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>
                  </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_PropertyPlantAndEquipmentUsefulLife">
        <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>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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentUsefulLife</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:durationItemType</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_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 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 2: 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></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_RevenueRecognitionSalesReturnsReserveForSalesReturns">
        <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 estimated sales returns.</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 605<br><br> -SubTopic 15<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6406750&amp;loc=d3e47468-111626<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_RevenueRecognitionSalesReturnsReserveForSalesReturns</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>38
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EARAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_CashFlowsFromOperatingActivitiesAbstract', window );"><strong>CASH FLOWS FROM OPERATING ACTIVITIES</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
        <td class="nump">$ 536,957<span></span></td>
        <td class="nump">$ 548,435<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">216,708<span></span></td>
        <td class="nump">180,124<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">2,539<span></span></td>
        <td class="nump">80,987<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">3,891<span></span></td>
        <td class="num">(7,841)<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_GainLossOnSaleOfPropertyPlantEquipment', window );">Gain on disposal of property and equipment</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="num">(101,628)<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_StockOptionPlanExpense', window );">Stock option expense</a></td>
        <td class="nump">20,865<span></span></td>
        <td class="nump">53,616<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_IncreaseInDeferredRentLiability', window );">(Decrease) increase in deferred rent liability</a></td>
        <td class="num">(5,076)<span></span></td>
        <td class="nump">1,338<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_IncreaseDecreaseInDeferredIncomeTaxes', window );">Decrease in deferred tax assets</a></td>
        <td class="nump">9,000<span></span></td>
        <td class="text">&nbsp;&nbsp;<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_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="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_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
        <td class="nump">326,317<span></span></td>
        <td class="num">(534,428)<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_IncreaseDecreaseInInventories', window );">Inventories</a></td>
        <td class="nump">245,960<span></span></td>
        <td class="num">(27,706)<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_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other</a></td>
        <td class="nump">14,022<span></span></td>
        <td class="nump">26,863<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_IncreaseDecreaseInOtherOperatingAssets', window );">Other assets</a></td>
        <td class="nump">7,173<span></span></td>
        <td class="num">(30,673)<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="num">(5,454)<span></span></td>
        <td class="num">(90,460)<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_IncreaseDecreaseInEmployeeRelatedLiabilities', window );">Accrued compensation</a></td>
        <td class="nump">21,135<span></span></td>
        <td class="nump">48,785<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">1,394,037<span></span></td>
        <td class="nump">147,412<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_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property and equipment</a></td>
        <td class="num">(257,121)<span></span></td>
        <td class="num">(164,798)<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_PaymentsToAcquireIntangibleAssets', window );">Purchases of intangible assets</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="num">(50,000)<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_ProceedsFromInsuranceSettlementInvestingActivities', window );">Proceeds from insurance claim</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="nump">101,628<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_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="num">(257,121)<span></span></td>
        <td class="num">(113,170)<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_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="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_ProceedsFromIssuanceOfCommonStock', window );">Proceeds from sale of common stock</a></td>
        <td class="nump">250,000<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_us-gaap_RepaymentsOfLinesOfCredit', window );">Net (payments) borrowings on line of credit</a></td>
        <td class="num">(43,000)<span></span></td>
        <td class="nump">43,000<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_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
        <td class="nump">51,514<span></span></td>
        <td class="nump">47,790<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 loan for equipment purchase</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="num">(35,390)<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 provided by financing activities</a></td>
        <td class="nump">258,514<span></span></td>
        <td class="nump">55,400<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 on cash</a></td>
        <td class="num">(2,976)<span></span></td>
        <td class="num">(1,570)<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">1,392,454<span></span></td>
        <td class="nump">88,072<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, beginning of year</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, end of year</a></td>
        <td class="nump">2,469,796<span></span></td>
        <td class="nump">1,077,342<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 );">Cash paid during year for Interest</a></td>
        <td class="nump">$ 302<span></span></td>
        <td class="nump">$ 1,585<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>
                  </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_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>
                  <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_CashFlowsFromOperatingActivitiesAbstract">
        <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_CashFlowsFromOperatingActivitiesAbstract</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_ChangesInAssetsAndLiabilitiesAbstract">
        <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>
                  </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_IncreaseInDeferredRentLiability">
        <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 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_IncreaseInDeferredRentLiability</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: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_bmra_SupplementalDisclosureOfCashFlowInformationAbstract">
        <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_SupplementalDisclosureOfCashFlowInformationAbstract</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_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> -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 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 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>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 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 45<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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=31042434&amp;loc=d3e3044-108585<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_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_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. Includes effect from exchange rate changes.</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=31042434&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 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></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>
                  </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_DepreciationAndAmortization">
        <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 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 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 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 (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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_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>
                  </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_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>Amount of increase (decrease) from the effect of exchange rate changes on cash and cash equivalent 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></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>
                  </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_GainLossOnSaleOfPropertyPlantEquipment">
        <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 gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.</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=31042434&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_GainLossOnSaleOfPropertyPlantEquipment</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_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 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=31042434&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 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=31042434&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>
                  </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_IncreaseDecreaseInDeferredIncomeTaxes">
        <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 account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa.</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 (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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_IncreaseDecreaseInDeferredIncomeTaxes</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_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 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=31042434&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 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=31042434&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_IncreaseDecreaseInOtherOperatingAssets">
        <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 other assets used in operating activities not separately disclosed in the statement of cash flows. May include changes in other current assets, other noncurrent assets, or a combination of other current and noncurrent 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 (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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_IncreaseDecreaseInOtherOperatingAssets</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 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=31042434&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 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=31042434&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 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 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 210.5-02.6a)<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 210.5-02.6c)<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 SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section L<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>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</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=31042434&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=31042434&amp;loc=d3e3574-108585<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_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>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive 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 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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=31042434&amp;loc=d3e3574-108585<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_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>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing 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 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=31042434&amp;loc=d3e3602-108585<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 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<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 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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_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 04<br><br> -Paragraph 20<br><br> -Article 9<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> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<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> -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 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 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> -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 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 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=26872669&amp;loc=d3e20235-122688<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 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 9: 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=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: 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></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 Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<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 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<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_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 Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<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 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<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_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_ProceedsFromInsuranceSettlementInvestingActivities">
        <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 inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to investments, for example fixed assets. It excludes insurance settlements classified as operating cash flows.</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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3179-108585<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_ProceedsFromInsuranceSettlementInvestingActivities</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_ProceedsFromIssuanceOfCommonStock">
        <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 inflow from the additional capital contribution to the 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> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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_ProceedsFromIssuanceOfCommonStock</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_ProceedsFromStockOptionsExercised">
        <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 inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</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 Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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_ProceedsFromStockOptionsExercised</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_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 expense related to write-down of receivables to the amount expected to be collected. Includes, but is not limited to, accounts receivable and notes receivable.</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 (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<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 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=26872669&amp;loc=d3e20235-122688<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 03<br><br> -Paragraph 5<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_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 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=31042434&amp;loc=d3e3291-108585<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> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLinesOfCredit">
        <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 cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</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.(f))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&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 f<br><br> -Article 4<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=31042434&amp;loc=d3e3291-108585<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> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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_RepaymentsOfLinesOfCredit</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_StockOptionPlanExpense">
        <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 noncash expense that accounts for the value of stock or unit options distributed to employees as compensation.</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=31042434&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_StockOptionPlanExpense</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R40.xml
<DESCRIPTION>IDEA: INCOME TAXES (Details) - Deferred Tax
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>039 - Disclosure - INCOME TAXES (Details) - Deferred Tax</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c1_AsOf31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>bmra_DeferredTaxAssetsAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Deferred tax assets:</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>47000</NumericAmount><RoundedNumericAmount>47000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>46000</NumericAmount><RoundedNumericAmount>46000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the allowance for doubtful accounts.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 25

 -Paragraph 20

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts receivable, principally due to allowance for doubtful accounts and sales returns</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxAssetsInventory</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>32000</NumericAmount><RoundedNumericAmount>32000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 25

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Inventory valuation</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>37000</NumericAmount><RoundedNumericAmount>37000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>70000</NumericAmount><RoundedNumericAmount>70000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from pension benefits.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 25

 -Paragraph 20

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Compensated absences and deferred payroll</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxAssetsOperatingLossCarryforwards</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>94000</NumericAmount><RoundedNumericAmount>94000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>327000</NumericAmount><RoundedNumericAmount>327000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 25

 -Paragraph 20

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net operating loss carryforwards</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxAssetsTaxCreditCarryforwards</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>117000</NumericAmount><RoundedNumericAmount>117000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>83000</NumericAmount><RoundedNumericAmount>83000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The tax effect as of the balance sheet date of the amount of future tax deductions arising from all unused tax credit carryforwards which have been reduced by a valuation allowance.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Carryforwards

 -URI http://asc.fasb.org/extlink&amp;oid=6506874



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Tax credit carryforwards</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>28000</NumericAmount><RoundedNumericAmount>28000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>31000</NumericAmount><RoundedNumericAmount>31000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred rent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 25

 -Paragraph 20

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred rent expense</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>42000</NumericAmount><RoundedNumericAmount>42000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>77000</NumericAmount><RoundedNumericAmount>77000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from other reserves and accruals not separately disclosed.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 25

 -Paragraph 20

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredTaxAssetsGross</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>397000</NumericAmount><RoundedNumericAmount>397000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>664000</NumericAmount><RoundedNumericAmount>664000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Deferred Tax Asset

 -URI http://asc.fasb.org/extlink&amp;oid=6510090



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total deferred tax assets</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredTaxAssetsValuationAllowance</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-280000</NumericAmount><RoundedNumericAmount>-280000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Less valuation allowance</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxAssetsNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>397000</NumericAmount><RoundedNumericAmount>397000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>384000</NumericAmount><RoundedNumericAmount>384000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (b),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred Tax Asset Net</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredTaxLiabilitiesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Deferred tax liabilities:</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-168000</NumericAmount><RoundedNumericAmount>-168000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-146000</NumericAmount><RoundedNumericAmount>-146000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 25

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accumulated depreciation of property and equipment</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredTaxAssetsLiabilitiesNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>229000</NumericAmount><RoundedNumericAmount>229000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>238000</NumericAmount><RoundedNumericAmount>238000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net deferred tax asset</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>144000</NumericAmount><RoundedNumericAmount>144000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>177000</NumericAmount><RoundedNumericAmount>177000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed within one year or operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred tax assets, current portion</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredTaxAssetsNetNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>85000</NumericAmount><RoundedNumericAmount>85000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>61000</NumericAmount><RoundedNumericAmount>61000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 9

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred tax assets, long-term portion</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INCOME TAXES (Details) - Deferred Tax (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/DeferredTaxTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>16</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R8.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></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_SignificantAccountingPoliciesTextBlock', window );">Significant Accounting Policies [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">2.

      &nbsp;&nbsp;&nbsp;SUMARY OF SIGNIFICANT ACCOUNTING

      POLICIES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">PRINCIPLES

      OF CONSOLIDATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      consolidated financial statements for the years ended May 31,

      2013 and 2012 include the accounts of Biomerica, Inc.

      ("Biomerica") as well as its German subsidiary and Mexican

      subsidiary which have not begun operations. All significant

      intercompany accounts and transactions have been eliminated

      in consolidation. &nbsp;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">ACCOUNTING

      ESTIMATES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      preparation of the consolidated financial statements in

      conformity with accounting principles generally accepted in

      the United States of America (&ldquo;GAAP&rdquo;) 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>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">FAIR

      VALUE OF FINANCIAL INSTRUMENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company has financial instruments whereby the fair market

      value of the financial instruments could be different than

      that recorded on a historical basis. The Company's financial

      instruments consist of its cash and cash equivalents,

      accounts receivable, commercial bank line of credit, and

      accounts payable. The carrying amounts of the Company's

      financial instruments approximate their fair values.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">CONCENTRATION

      OF CREDIT RISK</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company maintains cash balances at certain financial

      institutions in excess of amounts insured by federal

      agencies.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company provides credit in the normal course of business to

      customers throughout the United States and foreign markets.

      &#160;The Company had one customer which accounted for 29.7%

      and 37.2% of its sales for the years ended May 31, 2013 and

      2012, respectively. During the last quarter of the year ended

      May 31, 2013, the Company terminated its contract with this

      customer due to certain proprietary disagreements and entered

      into an agreement with a new customer. During the year ended

      May 31, 2013, this new customer accounted for 10.8% of sales.

      The Company performs ongoing credit evaluations of its

      customers and requires prepayment in some circumstances. At

      May 31, 2013 and 2012, one customer accounted for 14.8% and

      45.6% of gross accounts receivable, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">For

      the year ended May 31, 2013, one company accounted for 26.6%

      of the purchases of raw materials. For the year ended May 31,

      2012, two companies accounted for 30.8% of the purchases for

      raw materials.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">GEOGRAPHIC

      CONCENTRATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">As

      of May 31, 2013 and 2012, approximately $355,000 and $538,000

      of Biomerica's gross inventory and approximately $8,000 and

      $4,000, of Biomerica's property and equipment, net of

      accumulated depreciation and amortization, was located in

      Mexicali, Mexico, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">CASH

      EQUIVALENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Cash

      and cash equivalents consist of demand deposits and money

      market accounts with original maturities of less than three

      months.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">ACCOUNTS

      RECEIVABLE</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company extends unsecured credit to its customers on a

      regular basis. &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;Credit levels are approved by

      designated upper level management. &nbsp;Domestic customers

      are extended initial $500 credit limits until they establish

      a history with the Company or submit credit information.

      &nbsp;All increases in credit limits are also approved by

      designated upper level management. &nbsp;Management evaluates

      receivables on a quarterly basis and adjusts the reserve for

      bad debt accordingly. &nbsp;Balances over ninety days old are

      usually reserved for. &nbsp;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Occasionally

      certain long-standing customers, who routinely place large

      orders, will have unusually large receivables balances

      relative to the total gross receivables. &nbsp; Management

      monitors the payments for these large balances closely and

      very often requires payment of existing invoices before

      shipping new sales orders.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">INVENTORIES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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 production facilities.

      &nbsp;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Inventories

      approximate the following at May 31:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">

      <tr>

        <td style="width: 87.0pt;">

          &nbsp;

        </td>

        <td style="width: 101.5pt;">

          &nbsp;

        </td>

        <td style="width: 57.0pt;">

          &nbsp;

        </td>

        <td style="width: 33.75pt;">

          &nbsp;

        </td>

        <td style="width: 57.0pt;">

          &nbsp;

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Raw

            materials</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">787,000</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">896,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Work

            in progress</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">555,000&nbsp;</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">554,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Finished

            products</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">229,000&nbsp;</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">371,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Total</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">1,571,000&nbsp;</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">1,821,000</font>

          </div>

        </td>

      </tr>

    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Reserves

      for inventory obsolescence are recorded as necessary to

      reduce obsolete inventory to estimated net realizable value

      or to specifically reserve for obsolete inventory that the

      Company intends to dispose of.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">PROPERTY

      AND EQUIPMENT</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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

      are removed from the accounts, and gains or losses from

      retirements and dispositions are credited or charged to

      income.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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 $187,325 and $147,297 for the years ended May 31, 2013 and

      2012, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">INTANGIBLE

      ASSETS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Intangible

      assets include trademarks, product rights, technology rights

      and patents, and are accounted for based on Accounting

      Standards Codification (&ldquo;ASC&rdquo;),&nbsp;ASC 350

      &ldquo;</font><font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;">Intangibles

      &ndash; Goodwill and Other</font><font style="font-family: Times New Roman; font-size: 10.0pt;">&rdquo;

      (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.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Intangible

      assets are being amortized using the straight-line method

      over the useful life, not to exceed 18 years for marketing

      and distribution rights and purchased technology use rights,

      and 17 years for patents. Amortization amounted to $29,383

      and $32,827 for the years ended May 31, 2013 and 2012,

      respectively. Intangible assets with indefinite lives such as

      perpetual licenses are not amortized but rather tested for

      impairment at least annually.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company assesses the recoverability of these intangible

      assets by determining whether the amortization of the asset's

      balance over its remaining life can be recovered through

      projected undiscounted future cash flows. In July 2012, the

      FASB issued another update to ASC 350 <em>Intangibles &#8211;

      Goodwill and Other: Testing Indefinite-Lived Intangible

      Assets for Impairment</em>. This update simplifies the

      guidance for testing impairment of indefinite-lived

      intangible assets other than goodwill. During fiscal 2013,

      the Company adopted the updated guidance in ASC 350 and used

      the qualitative assessment to determine whether there were

      any impairment. This analysis indicated that no impairment

      adjustment was required as of May 31, 2013.</font></font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">INVESTMENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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&rsquo;s industry), a write-down to

      estimated fair value is recorded. 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&rsquo;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>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">STOCK-BASED

      COMPENSATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company follows the guidance of the accounting provisions of

      ASC 718 &ldquo;</font><font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;">Share-based

      Compensation</font><font style="font-family: Times New Roman; font-size: 10.0pt;">&rdquo;

      (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.

      Expected volatilities are based on weighted averages of the

      historical volatility of the Company&rsquo;s stock 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 &ldquo;simplified method&rdquo; 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>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      applying the Black-Scholes options-pricing model, assumptions

      are as follows: &nbsp;</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 231.75pt;">

            &#160;

          </td>

          <td style="width: 12.0pt;">

            &#160;

          </td>

          <td style="width: 87.75pt;">

            &#160;

          </td>

          <td style="width: 12.0pt;">

            &#160;

          </td>

          <td style="width: 85.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013&#160;</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Dividend

              yield</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;0%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Expected

              volatility</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">70.59-70.70%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">77.76-84.97%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="margin-left: -1.5pt; text-indent: 4.5pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Risk

              free interest rate</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.51-0.53%</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.63-0.76%</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-indent: 3.0pt;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Expected

              life</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.50

              years</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.25-3.75

              years</font>

            </div>

          </td>

        </tr>



    </table><br/><p>

      <font style="color: #ffffff;">_</font>

    </p><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">REVENUE

      RECOGNITION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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. As of May 31,

      2013 and 2012, the allowance for returns is $0.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">SHIPPING

      AND HANDLING FEES AND COSTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Shipping

      and handling fees billed to customers are required to be

      classified as net sales, and shipping and handling costs are

      required to be classified as either cost of sales or

      disclosed in the notes to the financial statements. 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>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">RESEARCH

      AND DEVELOPMENT</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Research

      and development costs are expensed as incurred. The Company

      expensed $459,086 and $347,128 of research and development

      expenses during the years ended May 31, 2013 and 2012,

      respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">INCOME

      TAXES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company accounts for income taxes in accordance with ASC 740,

      &ldquo;</font><font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;">Income

      Taxes</font><font style="font-family: Times New Roman; font-size: 10.0pt;">&rdquo;

      (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, the Company 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>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company accounts for its uncertain tax provisions by using a

      two-step approach to recognizing and measuring uncertain tax

      positions. The first step is to evaluate the tax position for

      recognition by determining if the weight of available

      evidence indicates it is more likely than not, based solely

      on the technical merits, that the position will be sustained

      in an audit, including resolution of related appeals or

      litigation processes, if any. The second step is to measure

      the appropriate amount of the benefit to recognize. The

      amount of benefit to recognize is measured as the maximum

      amount which is more likely than not to be realized. The tax

      position is derecognized when it is no longer more likely

      than not capable of being sustained. On subsequent

      recognition and measurement the maximum amount which is more

      likely than not to be recognized at each reporting date will

      represent the Company&rsquo;s best estimate, given the

      information available at the reporting date, although the

      outcome of the tax position is not absolute or final. Upon

      adopting the revisions in ASC 740, the Company elected to

      follow an accounting policy to classify accrued interest

      related to liabilities for income taxes within the

      &ldquo;Interest expense&rdquo; line and penalties related to

      liabilities for income taxes within the &ldquo;Other

      expense&rdquo; line of the consolidated statements of

      operations.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">ADVERTISING

      COSTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company reports the cost of all advertising as expense in the

      period in which those costs are incurred. Advertising costs

      were approximately $6,000 and $8,000 for the years ended May

      31, 2013 and 2012, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">FOREIGN

      CURRENCY TRANSLATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      subsidiary located in Germany operates 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>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">DEFERRED

      RENT</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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.&nbsp;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">NET

      INCOME PER SHARE</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Basic

      earnings per share is computed as net income divided by the

      weighted average number of common shares outstanding for the

      period. Diluted earnings per share reflects the potential

      dilution that could occur from common shares issuable through

      stock options, warrants and other convertible securities

      using the treasury stock method. The total amount of

      anti-dilutive options not included in the earnings per share

      calculation for the years ended May 31, 2013 and 2012 was 0

      and 195,000, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      following table illustrates the reconciliation of the

      numerators and denominators of the basic and diluted earnings

      per share computations:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 12.55pt;">

            &#160;

          </td>

          <td style="width: 288.3pt;">

            &#160;

          </td>

          <td style="width: 13.85pt;">

            &#160;

          </td>

          <td style="width: 68.8pt;">

            &#160;

          </td>

          <td style="width: 15.7pt;">

            &#160;

          </td>

          <td style="width: 68.8pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="width: 300.85pt; border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">For

              the Years Ended May 31</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Numerator

              for basic and diluted net income per common

              share</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">536,957&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">548,435</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Denominator

              for basic net income per common share</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,024,418&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">6,887,929</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Effect

              of dilutive securities:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">426,695&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">219,830</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Denominator

              for diluted net income per common share

              &#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,451,113&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,107,759</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Basic

              net income per common share

              &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Diluted

              net income per common share

              &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.07<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">0.08</font>

            </div>

          </td>

        </tr>



    </table><br/><p>

      <font style="color: #ffffff;">_</font>

    </p><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">SEGMENT

      REPORTING</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">ASC

      280, &ldquo;</font><font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;">Segment

      Reporting</font><font style="font-family: Times New Roman; font-size: 10.0pt;">&rdquo;

      (ASC 280), establishes standards for reporting, by public

      business enterprises, information about operating segments,

      products and services, geographic areas, and major customers.

      The Company&rsquo;s operations are analyzed by management and

      its chief operating decision maker as being part of a single

      industry segment: the design, development, marketing and

      sales of diagnostic kits.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">REPORTING

      COMPREHENSIVE INCOME (LOSS)</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Comprehensive

      income (loss) represents net income (loss) and any revenues,

      expenses, gains and losses that, under GAAP, are excluded

      from net income (loss) and recognized directly as a component

      of shareholders&rsquo; equity. Accumulated other

      comprehensive income (loss) consists solely of foreign

      currency translation adjustments.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">RECENT

      ACCOUNTING PRONOUNCEMENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      February 2013, the Financial Accounting Standards Board

      ("FASB") issued Accounting Standards Update ("ASU") No.

      2013-02: Reporting of Amounts Reclassified Out of Accumulated

      Other Comprehensive Income (&#8220;ASU 2013-02&#8221;) which

      adds new disclosure requirements for items reclassified out

      of accumulated other comprehensive income. ASU 2013-02 is

      effective for fiscal years, and interim periods within those

      years, beginning after December 15, 2012, which corresponds

      to the Company&#8217;s first quarter of fiscal 2014. Early

      adoption is permitted. The adoption of ASU 2013-02 is not

      expected to have a material impact on the Company&#8217;s

      consolidated financial statements.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      February 2013, the FASB issued ASU No. 2013-04, Liabilities

      (Topic 405): Obligations Resulting from Joint and Several

      Liability Arrangements for Which the Total Amount of the

      Obligation Is Fixed at the Reporting Date (&ldquo;ASU

      2013-04&rdquo;). The amendments in ASU 2013-04 provide

      guidance for the recognition, measurement, and disclosure of

      obligations resulting from joint and several liability

      arrangements for which the total amount of the obligation

      within the scope of this update is fixed at the reporting

      date, except for obligations addressed within existing

      guidance in U.S. GAAP. The guidance requires an entity to

      measure those obligations as the sum of the amount the

      reporting entity agreed to pay on the basis of its

      arrangement among its co-obligors and any additional amount

      the reporting entity expects to pay on behalf of its

      co-obligors. The guidance in this update also requires an

      entity to disclose the nature and amount of the obligation as

      well as other information about those obligations. The

      amendments in this standard are effective retrospectively for

      fiscal years, and interim periods within those years,

      beginning after December 15, 2013, which corresponds to the

      Company&rsquo;s first quarter of fiscal 2015. The Company is

      evaluating when to adopt ASU 2013-04, and the effect the

      adoption will have on its financial statements.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      March 2013, the FASB issued ASU 2013-05, Foreign Currency

      Matters (Topic 830): Parent&rsquo;s Accounting for the

      Cumulative Translation Adjustment upon Derecognition of

      Certain Subsidiaries or Groups of Assets within a Foreign

      Entity or of an Investment in a Foreign Entity (a consensus

      of the FASB Emerging Issues Task Force) (&ldquo;ASU

      2013-05&rdquo;). ASU 2013-05 clarifies that when a parent

      reporting entity ceases to have a controlling financial

      interest in a subsidiary or group of assets that is a

      business within a foreign entity, the parent is required to

      apply the guidance in ASC 830-30 to release any related

      cumulative translation adjustment into net income.

      Accordingly, the cumulative translation adjustment should be

      released into net income only if the sale or transfer results

      in the complete or substantially complete liquidation of the

      foreign entity in which the subsidiary or group of assets had

      resided. ASU 2013-05 is effective prospectively for fiscal

      years and interim reporting periods within those years

      beginning after December 15, 2013 which corresponds to the

      Company&rsquo;s first quarter of fiscal 2015. Early adoption

      is permitted; however, if an entity elects to early adopt ASU

      2013-05, it should be applied as of the beginning of the

      entity&rsquo;s fiscal year of adoption. Prior periods should

      not be adjusted. The Company is evaluating when to adopt ASU

      2013-05, and the effect the adoption will have on its

      financial statements.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Other

      recent ASU's issued by the FASB and guidance issued by the

      Securities and Exchange Commission did not, or are not

      believed by management to, have a material effect on the

      Company&#8217;s present or future consolidated financial

      statements.</font>

    </div><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_AccountingPoliciesAbstract">
        <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_AccountingPoliciesAbstract</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_SignificantAccountingPoliciesTextBlock">
        <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 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 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 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 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 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 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18743-107790<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 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18854-107790<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>
                  </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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R11.xml
<DESCRIPTION>IDEA: SHAREHOLDERS' EQUITY
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>010 - Disclosure - SHAREHOLDERS' EQUITY</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_StockholdersEquityNoteAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Stockholders' Equity Note [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_StockholdersEquityNoteDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;5.

      &amp;nbsp;&amp;nbsp;&amp;nbsp;SHAREHOLDERS' EQUITY&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;STOCK

      OPTION AND RESTRICTED STOCK PLANS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      August 1999, the Company adopted a stock option and

      restricted stock plan (the "1999 Plan") which provides that

      non-qualified options and incentive stock options and

      restricted stock covering an aggregate of 1,000,000 of the

      Company's unissued common stock may be granted to affiliates,

      employees or consultants of the Company. As of January 1, of

      each calendar year, commencing January 1, 2000, this amount

      is subject to automatic annual increases equal to the lesser

      of 1.5% of the total number of outstanding common shares,

      assuming conversion of convertible securities, or 500,000.

      The 1999 plan expired in November 2009. Options granted under

      the 1999 Plan were granted at prices not less than 80% of the

      then fair market value of the common stock and expired not

      more than 10 years after the date of grant.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      August 2010, the Company adopted a stock option and

      restricted stock plan (the "2010 Plan") which provides that

      non-qualified options and incentive stock options and

      restricted stock covering an aggregate of 850,000 of the

      Company's unissued common stock may be granted to affiliates,

      employees or consultants of the Company. This plan was

      approved by shareholders in December 2010. &amp;nbsp;The 2010

      Plan expires in December 2020. Options granted under the 2010

      Plan will be granted at prices not less than 80% of the then

      fair market value of the common stock and will expire not

      more than 10 years after the date of grant.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Activity

      as to stock options outstanding are as

      follows:&amp;nbsp;&amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 238.85pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 79.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 75.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 74.4pt;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 0.5pt;"&gt;WWWEU&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&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;&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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;NUMBER

              OF STOCK OPTIONS&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;PRICE

              RANGE PER SHARE&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;WEIGHTED

              AVERAGE EXERCISE PRICE&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              outstanding at May 31, 2011&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,000,250&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.30

              - $1.30&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.57&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              granted&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;412,500&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.43

              - $0.73&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.44&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              exercised&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(84,000)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.38

              - $0.73&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.59&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              canceled or expired&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(324,250)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.38

              - $1.30&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.71&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              outstanding at May 31, 2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,004,500&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.30

              - $0.75&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.46&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              granted&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;30,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.65

              - $0.68&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.67&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              exercised&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(122,375)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.30

              - $0.73&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.42&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              canceled or expired&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(65,625)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.38

              - $0.73&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.52&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              outstanding at May 31, 2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;846,500&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.38

              - $0.75&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.47&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      weighted average fair value of options granted during 2013

      and 2012 was $0.67 and $0.44, respectively. The aggregate

      intrinsic value of options exercised during 2013 and 2012 was

      approximately $70,300 and $8,800, respectively. The aggregate

      intrinsic value of options outstanding at May 31, 2013 and

      2012 was approximately $353,000 and $232,000, respectively.

      The aggregate intrinsic value of options vested and

      exercisable at May 31, 2013 and 2012 was approximately

      $162,000 and $79,000, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Activity

      as to non-vested stock options are as follows:&lt;br /&gt;

      &lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;table style="width: 502px;" border="0" cellspacing="0" cellpadding="0"&gt;



          &lt;tr&gt;

            &lt;td width="219" height="20"&gt;

              &amp;#160;

            &lt;/td&gt;

            &lt;td class="xl68" width="84"&gt;

              &amp;#160;

            &lt;/td&gt;

            &lt;td class="xl68" width="64"&gt;

              &amp;#160;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;" width="135"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;STOCK

              OTIONS&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;NUMBER

              OF&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;WEIGHTED

              AVERAGE&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;SHARES&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;GRANT

              DATE&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl69" style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl69" style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl69" style="text-align: center; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;FAIR

              VALUE&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Nonvested

              shares at May 31, 2012&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl63" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;602,250&lt;/font&gt;

            &lt;/td&gt;

            &lt;td style="text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.42&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Granted&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl63" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;30,000&lt;/font&gt;

            &lt;/td&gt;

            &lt;td style="text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.67&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Vested/Issued&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl63" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;(166,375)&lt;/font&gt;

            &lt;/td&gt;

            &lt;td style="text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.42&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Forfeited&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl65" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;(57,625)&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl64" style="border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl64" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.53&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="21"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Nonvested

              shares at May 31, 2013&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl66" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;408,250&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl67" style="border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl67" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.42&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;



      &lt;/table&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;At

      May 31, 2013, total compensation cost related to non-vested

      stock option awards not yet recognized totaled $22,034. The

      weighted-average period over which this amount is expected to

      be recognized is 2.31 years. The weighted average remaining

      contractual term of options that were exercisable at May 31,

      2013 was 3.25 years.&amp;#160;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      following summarizes information about all of the Company's

      stock options outstanding at May 31, 2013. These options are

      comprised of those granted under the 1999 and 2010

      plans.&amp;#160;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse; width: 786px; height: 157px;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 74.7pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 80.05pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 82.45pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 75.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 79.2pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 75.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;RANGE

              OF EXERCISE PRICES&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;NUMBER

              OUTSTANDING 5/31/2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;WEIGHTED&lt;/font&gt;&lt;/font&gt;

            &lt;/div&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;AVERAGE

              REMAINING CONTRACTUAL LIFE IN YEARS&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;WEIGHTED

              AVERAGE EXERCISE PRICE&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;NUMBER

              EXERCISABLE AT MAY 31, 2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;WEIGHTED

              AVERAGE EXERCISE PRICE&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.30

              - $0.50&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;651,500&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.14&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: center;"&gt;

              &amp;#160;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.42&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;253,250&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.42&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.51

              - $0.75&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;195,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.59&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: center;"&gt;

              &amp;#160;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.66&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;185,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.66&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;STOCK

      ACTIVITY&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      January 2012, the Board of Directors granted stock options

      for 402,500 options to officers, directors and employees of

      the Company. Options for directors who are not also officers

      vested one quarter immediately and then will vest one quarter

      per year thereafter. The options for employees and officers

      vest one quarter after one year and then will vest one

      quarter per year thereafter. The options are at the exercise

      price of $0.43 and expire in five years.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      April 2012, the Board of Directors granted stock options for

      10,000 shares to an employee. The option vested one quarter

      immediately and then will vest one quarter per year

      thereafter. The option is at the exercise price of $0.73 and

      expires in five years.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;During

      the fiscal year ended May 31, 2012, options to purchase

      84,000 shares of common stock were exercised at prices

      ranging from $0.38 to $0.73 per share. Total proceeds to the

      Company were $47,790.&lt;/font&gt;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      October 2012, the Board of Directors granted stock options

      for 30,000 options to employees of the Company. The options

      vests one quarter after one year and then will vest one

      quarter per year thereafter. &amp;#160;The options are at the

      exercise price of $0.65 and $0.68 per share and expire in

      five years. &amp;#160;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;During

      the fiscal year ended May 31, 2013, options to purchase

      122,375 shares of common stock were exercised at prices

      ranging from $0.30 to $0.73. Total proceeds to the Company

      were $51,514.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;During

      the fiscal year ended May 31, 2013, the Company sold 200,000

      shares of its common stock at a price of $1.25 per share to

      an investor for proceeds of $250,000. This investor has

      agreed to purchase an additional 200,000 shares of common

      stock at $1.25 per share at a later date.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 4

 -Subparagraph (SAB TOPIC 4.C)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187143-122770



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Article 4



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section C



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(d),(e))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Preferred Stock

 -URI http://asc.fasb.org/extlink&amp;oid=6521494



Reference 11: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 12: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 13: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 14: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644



Reference 15: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21564-112644



Reference 16: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21488-112644



Reference 17: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21484-112644



Reference 18: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph d

 -Article 4



Reference 19: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23285-112656



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Stockholders' Equity Note Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SHAREHOLDERS' EQUITY</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/SHAREHOLDERSEQUITY</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R11.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SHAREHOLDERS' EQUITY<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_StockholdersEquityNoteAbstract', window );"><strong>Stockholders' Equity Note [Abstract]</strong></a></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_StockholdersEquityNoteDisclosureTextBlock', window );">Stockholders' Equity Note Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">5.

      &nbsp;&nbsp;&nbsp;SHAREHOLDERS' EQUITY</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">STOCK

      OPTION AND RESTRICTED STOCK PLANS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      August 1999, the Company adopted a stock option and

      restricted stock plan (the "1999 Plan") which provides that

      non-qualified options and incentive stock options and

      restricted stock covering an aggregate of 1,000,000 of the

      Company's unissued common stock may be granted to affiliates,

      employees or consultants of the Company. As of January 1, of

      each calendar year, commencing January 1, 2000, this amount

      is subject to automatic annual increases equal to the lesser

      of 1.5% of the total number of outstanding common shares,

      assuming conversion of convertible securities, or 500,000.

      The 1999 plan expired in November 2009. Options granted under

      the 1999 Plan were granted at prices not less than 80% of the

      then fair market value of the common stock and expired not

      more than 10 years after the date of grant.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      August 2010, the Company adopted a stock option and

      restricted stock plan (the "2010 Plan") which provides that

      non-qualified options and incentive stock options and

      restricted stock covering an aggregate of 850,000 of the

      Company's unissued common stock may be granted to affiliates,

      employees or consultants of the Company. This plan was

      approved by shareholders in December 2010. &nbsp;The 2010

      Plan expires in December 2020. Options granted under the 2010

      Plan will be granted at prices not less than 80% of the then

      fair market value of the common stock and will expire not

      more than 10 years after the date of grant.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Activity

      as to stock options outstanding are as

      follows:&nbsp;&nbsp;</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 238.85pt;">

            &#160;

          </td>

          <td style="width: 79.0pt;">

            &#160;

          </td>

          <td style="width: 75.75pt;">

            &#160;

          </td>

          <td style="width: 74.4pt;">

            <div>

              <font style="font-family: Times New Roman; font-size: 0.5pt;">WWWEU</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">NUMBER

              OF STOCK OPTIONS<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">PRICE

              RANGE PER SHARE&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">WEIGHTED

              AVERAGE EXERCISE PRICE&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              outstanding at May 31, 2011</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">1,000,250&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.30

              - $1.30</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.57</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              granted</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">412,500</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.43

              - $0.73</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.44</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              exercised</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(84,000)</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.38

              - $0.73</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.59</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              canceled or expired</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(324,250)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.38

              - $1.30</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.71</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              outstanding at May 31, 2012</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">1,004,500</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.30

              - $0.75</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.46</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              granted</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">30,000</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.65

              - $0.68</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.67</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              exercised</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(122,375)</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.30

              - $0.73</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.42</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              canceled or expired</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(65,625)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.38

              - $0.73</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.52</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              outstanding at May 31, 2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">846,500</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.38

              - $0.75&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.47&#160;</font>

            </div>

          </td>

        </tr>



    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      weighted average fair value of options granted during 2013

      and 2012 was $0.67 and $0.44, respectively. The aggregate

      intrinsic value of options exercised during 2013 and 2012 was

      approximately $70,300 and $8,800, respectively. The aggregate

      intrinsic value of options outstanding at May 31, 2013 and

      2012 was approximately $353,000 and $232,000, respectively.

      The aggregate intrinsic value of options vested and

      exercisable at May 31, 2013 and 2012 was approximately

      $162,000 and $79,000, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Activity

      as to non-vested stock options are as follows:<br />

      </font>

    </div><br/><div>

      <table style="width: 502px;" border="0" cellspacing="0" cellpadding="0">



          <tr>

            <td width="219" height="20">

              &#160;

            </td>

            <td class="xl68" width="84">

              &#160;

            </td>

            <td class="xl68" width="64">

              &#160;

            </td>

            <td class="xl68" style="text-align: center;" width="135">

              <font style="font-family: times new roman,times; font-size: small;">STOCK

              OTIONS</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl68" style="text-align: center;">

              <font style="font-family: times new roman,times; font-size: small;">NUMBER

              OF&#160;</font>

            </td>

            <td class="xl68">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl68" style="text-align: center;">

              <font style="font-family: times new roman,times; font-size: small;">WEIGHTED

              AVERAGE</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl68" style="text-align: center;">

              <font style="font-family: times new roman,times; font-size: small;">SHARES</font>

            </td>

            <td class="xl68">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl68" style="text-align: center;">

              <font style="font-family: times new roman,times; font-size: small;">GRANT

              DATE</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl69" style="border-bottom-width: 1pt; border-bottom-style: solid;">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl69" style="border-bottom-width: 1pt; border-bottom-style: solid;">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl69" style="text-align: center; border-bottom-width: 1pt; border-bottom-style: solid;">

              <font style="font-family: times new roman,times; font-size: small;">FAIR

              VALUE</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">Nonvested

              shares at May 31, 2012</font>

            </td>

            <td class="xl63" align="right">

              <font style="font-family: times new roman,times; font-size: small;">602,250</font>

            </td>

            <td style="text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.42</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">Granted</font>

            </td>

            <td class="xl63" align="right">

              <font style="font-family: times new roman,times; font-size: small;">30,000</font>

            </td>

            <td style="text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.67</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">Vested/Issued</font>

            </td>

            <td class="xl63" align="right">

              <font style="font-family: times new roman,times; font-size: small;">(166,375)</font>

            </td>

            <td style="text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.42</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">Forfeited</font>

            </td>

            <td class="xl65" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right">

              <font style="font-family: times new roman,times; font-size: small;">(57,625)</font>

            </td>

            <td class="xl64" style="border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td class="xl64" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.53</font>

            </td>

          </tr>

          <tr>

            <td height="21">

              <font style="font-family: times new roman,times; font-size: small;">Nonvested

              shares at May 31, 2013</font>

            </td>

            <td class="xl66" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right">

              <font style="font-family: times new roman,times; font-size: small;">408,250</font>

            </td>

            <td class="xl67" style="border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td class="xl67" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.42</font>

            </td>

          </tr>



      </table>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">At

      May 31, 2013, total compensation cost related to non-vested

      stock option awards not yet recognized totaled $22,034. The

      weighted-average period over which this amount is expected to

      be recognized is 2.31 years. The weighted average remaining

      contractual term of options that were exercisable at May 31,

      2013 was 3.25 years.&#160;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      following summarizes information about all of the Company's

      stock options outstanding at May 31, 2013. These options are

      comprised of those granted under the 1999 and 2010

      plans.&#160;</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse; width: 786px; height: 157px;">



        <tr>

          <td style="width: 74.7pt;">

            &#160;

          </td>

          <td style="width: 80.05pt;">

            &#160;

          </td>

          <td style="width: 82.45pt;">

            &#160;

          </td>

          <td style="width: 75.8pt;">

            &#160;

          </td>

          <td style="width: 79.2pt;">

            &#160;

          </td>

          <td style="width: 75.8pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">RANGE

              OF EXERCISE PRICES</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">NUMBER

              OUTSTANDING 5/31/2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">WEIGHTED</font></font>

            </div>

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">AVERAGE

              REMAINING CONTRACTUAL LIFE IN YEARS</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">WEIGHTED

              AVERAGE EXERCISE PRICE</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">NUMBER

              EXERCISABLE AT MAY 31, 2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">WEIGHTED

              AVERAGE EXERCISE PRICE</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.30

              - $0.50</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">651,500</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.14</font>

            </div>

          </td>

          <td>

            <div style="text-align: center;">

              &#160;<font style="font-family: Times New Roman; font-size: 10.0pt;">$0.42</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">253,250&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.42&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.51

              - $0.75</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">195,000</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.59</font>

            </div>

          </td>

          <td>

            <div style="text-align: center;">

              &#160;<font style="font-family: Times New Roman; font-size: 10.0pt;">$0.66</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">185,000</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.66</font>

            </div>

          </td>

        </tr>



    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">STOCK

      ACTIVITY</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      January 2012, the Board of Directors granted stock options

      for 402,500 options to officers, directors and employees of

      the Company. Options for directors who are not also officers

      vested one quarter immediately and then will vest one quarter

      per year thereafter. The options for employees and officers

      vest one quarter after one year and then will vest one

      quarter per year thereafter. The options are at the exercise

      price of $0.43 and expire in five years.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      April 2012, the Board of Directors granted stock options for

      10,000 shares to an employee. The option vested one quarter

      immediately and then will vest one quarter per year

      thereafter. The option is at the exercise price of $0.73 and

      expires in five years.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">During

      the fiscal year ended May 31, 2012, options to purchase

      84,000 shares of common stock were exercised at prices

      ranging from $0.38 to $0.73 per share. Total proceeds to the

      Company were $47,790.</font></font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      October 2012, the Board of Directors granted stock options

      for 30,000 options to employees of the Company. The options

      vests one quarter after one year and then will vest one

      quarter per year thereafter. &#160;The options are at the

      exercise price of $0.65 and $0.68 per share and expire in

      five years. &#160;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">During

      the fiscal year ended May 31, 2013, options to purchase

      122,375 shares of common stock were exercised at prices

      ranging from $0.30 to $0.73. Total proceeds to the Company

      were $51,514.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">During

      the fiscal year ended May 31, 2013, the Company sold 200,000

      shares of its common stock at a price of $1.25 per share to

      an investor for proceeds of $250,000. This investor has

      agreed to purchase an additional 200,000 shares of common

      stock at $1.25 per share at a later date.</font>

    </div><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_StockholdersEquityNoteAbstract">
        <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_StockholdersEquityNoteAbstract</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_StockholdersEquityNoteDisclosureTextBlock">
        <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 shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive 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 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-31)<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 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644<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, 30, 31<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 310<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 4.E)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<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 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -Subparagraph (SAB TOPIC 4.C)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187143-122770<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 08<br><br> -Article 4<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section C<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section E<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 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(d),(e))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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> -Glossary Preferred Stock<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6521494<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 04<br><br> -Article 3<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 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>Reference 13: 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=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 14: 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 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<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 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21564-112644<br><br><br><br>Reference 16: 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 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21488-112644<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 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21484-112644<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 08<br><br> -Paragraph d<br><br> -Article 4<br><br><br><br>Reference 19: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23285-112656<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_StockholdersEquityNoteDisclosureTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R14.xml
<DESCRIPTION>IDEA: COMMITMENTS AND CONTINGENCIES
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>013 - Disclosure - COMMITMENTS AND CONTINGENCIES</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_CommitmentsAndContingenciesDisclosureAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Commitments and Contingencies Disclosure [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;8.

      &amp;nbsp;&amp;nbsp;&amp;nbsp;COMMITMENTS AND CONTINGENCIES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;OPERATING

      LEASES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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. &amp;nbsp;The initial

      base rent was set at $18,490 per month increasing to $22,080

      through August 31, 2016, with a security deposit of $22,080.

      &amp;nbsp;The following is a schedule of rent payments due under

      the terms of the lease:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse; width: 436px; height: 136px;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 115.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 51.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 57.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Years

              Ending May 31,&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;247,902&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2015&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;255,363&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2016&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;263,031&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2017&lt;/font&gt;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;66,240&lt;/font&gt;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;832,536&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;According

      to the terms of the lease, the Company is also responsible

      for routine repairs of the building and for certain increases

      in property tax.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total

      gross rent expense in the U.S. for fiscal 2013 and 2012 was

      $234,960 and&amp;#160;$235,984, respectively. &amp;#160;Net rent

      expense in the U.S. for fiscal 2013 and 2012 was $210,935 and

      $202,984, respectively. The Company received $24,025 and

      $33,000 in fiscal 2013 and 2012, respectively, in income from

      a temporary sublease, which offset total rent expense. Rent

      expense for the Mexico facility for fiscal 2013 and 2012 was

      $33,744 and $36,302, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company also has various insignificant leases for office

      equipment.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;RETIREMENT

      SAVINGS PLAN&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Effective

      September 1, 1986, the Company established a 401(k) plan for

      the benefit of its employees. The plan permits eligible

      employees to contribute to the plan up to the maximum

      percentage of total annual compensation allowable under the

      limits of Internal Revenue Code Sections 415, 401(k) and 404.

      The Company, at the discretion of its Board of Directors, may

      make contributions to the plan in amounts determined by the

      Board each year. No contributions by the Company have been

      made since the plan's inception.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;LITIGATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company is, from time to time, involved in legal proceedings,

      claims and litigation arising in the ordinary course of

      business. While the amounts claimed may be substantial, the

      ultimate liability cannot presently be determined because of

      considerable uncertainties that exist. Therefore, it is

      possible the outcome of such legal proceedings, claims and

      litigation could have a material effect on quarterly or

      annual operating results or cash flows when resolved in a

      future period. However, based on facts currently available,

      management believes such matters will not have a material

      adverse effect on the Company's consolidated financial

      position, results of operations or cash flows. There were no

      legal proceedings pending as of May 31, 2013.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;CONTRACTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;On

      March 27, 2009, the Company signed an Asset Purchase

      Agreement with a European company for the purchase of certain

      technology related to the manufacture of certain medical

      diagnostic tests. &amp;nbsp;Consideration for this purchase was a

      nominal deposit upon signing the agreement and a nominal

      transfer fee upon successful commencement of production of

      the products. &amp;nbsp;A royalty shall be paid for five years

      beginning on the date of first sale of finished product

      derived from the purchased assets. Royalty payments of 10% of

      sales are due on these products for a period of five years.

      &amp;nbsp;Royalty expense for this license was approximately $300

      and $160 for the years ended May 31, 2013 and 2012,

      respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      October 2009, the Company entered into a non-exclusive,

      worldwide, perpetual, irrevocable, and transferable

      cross-license agreement to acquire technology and

      intellectual property from and make available its technology

      and intellectual property related to enzyme-linked

      immunosorbent assay products to be marketed by the Company.

      Pursuant to the terms of the license agreement, the Company

      has paid $25,000 for the license for each of six products,

      with a similar amount to be paid for each of two additional

      products as they are transferred. The Company will be

      amortizing the costs for these licenses over a ten year

      period. As part of this agreement, the Company must pay

      royalties on future sales of these products between 4% and 8%

      and is eligible to receive royalties from certain of its

      products licensed in the same percentages. The Company

      accrues this royalty when it becomes payable. &amp;#160;The

      Company had incurred approximately $15,000 and $16,500 in

      amortization of licensing fees during fiscal 2013 and 2012,

      respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      May 2010, the Company acquired from an inventor the

      exclusive, perpetual license to a United States patent

      applicable to the measurement of thiopurine methyltransferase

      within patients prior to commencing treatment with thiopurine

      drugs. The product is currently being redeveloped by the

      Company. Pursuant to the terms of the license agreement, the

      Company was granted an exclusive, worldwide, perpetual

      license to manufacture, market, distribute and sell the

      products contemplated by the patents subject to the payment

      of $25,000 as reimbursement to the patent holder for legal

      and other costs associated with obtaining the patent, which

      was paid in June 2010. The Company is amortizing the initial

      cost of $25,000 for this license over a ten year period.

      &amp;nbsp;As of May 31, 2013, the Company had amortized $7,500 of

      the license. As part of this agreement, the Company must pay

      royalties on future sales of these products between 4% and 8%

      through September 30, 2022. The agreement also has minimum

      escalating royalty payments which must be made for the

      Company to keep its exclusivity for the license. The Company

      accrues this royalty when it becomes payable. &amp;nbsp;Royalty

      in the amounts of $24,000 and $10,294 was recorded for the

      years ended May 31, 2013 or 2012, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;On

      October 19, 2010, the Company signed an agreement with a

      university to acquire the rights to manufacture and market

      certain products using two patents owned by the university.

      &amp;nbsp;The Company paid a license issue fee of $15,000

      initially and will pay royalties on net sales quarterly.

      &amp;nbsp;The Company has amortized all of the licensing fee as

      of May 31, 2013. &amp;nbsp;&amp;nbsp;Royalty expense for this license

      was approximately $7,000 and $8,000 for the years ended May

      31, 2013 and 2012, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company has two royalty agreements in which it has obtained

      rights to manufacture and market certain products for the

      life of the products. Royalty expense of approximately

      $26,000 and $30,000 is included in cost of sales for these

      agreements for the years ended May 31, 2013 and 2012,

      respectively. Beginning in fiscal 2011 the Company is only

      required to pay royalties for one of the products due to the

      fact that the company that was paid the royalties no longer

      provides materials to make that product, which was part of

      the original agreement. Sales of products manufactured under

      these agreements comprise approximately 2.9% and 3.4% of

      total sales for the years ended May 31, 2013 and 2012,

      respectively. The Company may license other products or

      technology in the future as it deems necessary for conducting

      business.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for commitments and contingencies.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.25)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 460

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 450

 -SubTopic 20

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14435-108349



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 440

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6394976&amp;loc=d3e25287-109308



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Commitments and Contingencies Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>COMMITMENTS AND CONTINGENCIES</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIES</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R2.xml
<DESCRIPTION>IDEA: CONDENSED CONSOLIDATED BALANCE SHEETS
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>001 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c1_AsOf31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_CurrentAssetsAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>CURRENT ASSETS:</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_CashAndCashEquivalentsAtCarryingValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2469796</NumericAmount><RoundedNumericAmount>2469796</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1077342</NumericAmount><RoundedNumericAmount>1077342</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Glossary Cash



 -URI http://asc.fasb.org/extlink&amp;oid=6506951







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Glossary Cash Equivalents



 -URI http://asc.fasb.org/extlink&amp;oid=6507016







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 1



 -Article 5







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.1)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 5: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 1



 -Subparagraph (a)



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765







Reference 6: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 230



 -SubTopic 10



 -Section 45



 -Paragraph 4



 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cash and cash equivalents</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_AccountsReceivableNetCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>871660</NumericAmount><RoundedNumericAmount>871660</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1200516</NumericAmount><RoundedNumericAmount>1200516</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.3-4)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 3



 -Subparagraph a(1)



 -Article 5







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 4



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts receivable, less allowance for doubtful accounts of $115,730 and $113,191, respectively</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_InventoryNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1571221</NumericAmount><RoundedNumericAmount>1571221</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1821072</NumericAmount><RoundedNumericAmount>1821072</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.6(a))



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 330



 -SubTopic 10



 -Section 35



 -Paragraph 2



 -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 1



 -Subparagraph (b)



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Inventories, net</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_DeferredTaxAssetsNetCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>144000</NumericAmount><RoundedNumericAmount>144000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>177000</NumericAmount><RoundedNumericAmount>177000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 45



 -Paragraph 4



 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 50



 -Paragraph 2



 -Subparagraph (b)



 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 45



 -Paragraph 6



 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 45



 -Paragraph 5



 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318







Reference 5: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 45



 -Paragraph 9



 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred tax assets, current portion</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PrepaidExpenseAndOtherAssetsCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>196678</NumericAmount><RoundedNumericAmount>196678</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>210700</NumericAmount><RoundedNumericAmount>210700</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 8



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Prepaid expenses and other</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_AssetsCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5253355</NumericAmount><RoundedNumericAmount>5253355</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4486630</NumericAmount><RoundedNumericAmount>4486630</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.9)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 3



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 9



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total current assets</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_PropertyAndEquipmentAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>PROPERTY AND EQUIPMENT</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>bmra_EquipmentGross</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1429906</NumericAmount><RoundedNumericAmount>1429906</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1185098</NumericAmount><RoundedNumericAmount>1185098</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Gross amount, as of the balance sheet date, of long-lived, depreciable equipments used in the production process to produce goods and services.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Equipment</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>bmra_FurnitureFixturesAndLeaseholdImprovementsGross</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>256723</NumericAmount><RoundedNumericAmount>256723</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>244410</NumericAmount><RoundedNumericAmount>244410</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Gross amount, at the balance sheet date, of long-lived, depreciable assets that are commonly used in offices and stores and are an addition or improvement to assets held under lease arrangement.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Furniture, fixtures and leasehold improvements</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PropertyPlantAndEquipmentGross</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1686629</NumericAmount><RoundedNumericAmount>1686629</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1429508</NumericAmount><RoundedNumericAmount>1429508</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before accumulated depreciation, depletion and amortization of 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, and furniture and fixtures.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 360



 -SubTopic 10



 -Section 50



 -Paragraph 1



 -Subparagraph (b)



 -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.13)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total property and equipment</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1032009</NumericAmount><RoundedNumericAmount>-1032009</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-844684</NumericAmount><RoundedNumericAmount>-844684</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 360



 -SubTopic 10



 -Section 50



 -Paragraph 1



 -Subparagraph (c)



 -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.14)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 14



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accumulated depreciation</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PropertyPlantAndEquipmentNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>654620</NumericAmount><RoundedNumericAmount>654620</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>584824</NumericAmount><RoundedNumericAmount>584824</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 360



 -SubTopic 10



 -Section 50



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.13)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 13



 -Subparagraph a



 -Article 5







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 8



 -Article 7







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net property and equipment</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DeferredTaxAssetsNetNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>85000</NumericAmount><RoundedNumericAmount>85000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>61000</NumericAmount><RoundedNumericAmount>61000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 45



 -Paragraph 4



 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 50



 -Paragraph 2



 -Subparagraph (b)



 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 45



 -Paragraph 6



 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 45



 -Paragraph 5



 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318







Reference 5: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 740



 -SubTopic 10



 -Section 45



 -Paragraph 9



 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>DEFERRED TAX ASSETS, net of current portion</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IntangibleAssetsNetExcludingGoodwill</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>165200</NumericAmount><RoundedNumericAmount>165200</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>194583</NumericAmount><RoundedNumericAmount>194583</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 350



 -SubTopic 30



 -Section 45



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 350



 -SubTopic 30



 -Section 50



 -Paragraph 2



 -Subparagraph ((a)(1),(b))



 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>INTANGIBLE ASSETS, net</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_Investments</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>165324</NumericAmount><RoundedNumericAmount>165324</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>165324</NumericAmount><RoundedNumericAmount>165324</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Sum of the carrying amounts as of the balance sheet date of all investments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 944



 -SubTopic 210



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.7-03.1(h))



 -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 1



 -Subparagraph h



 -Article 7







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>INVESTMENTS</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OtherAssetsNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>71388</NumericAmount><RoundedNumericAmount>71388</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>78561</NumericAmount><RoundedNumericAmount>78561</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.17)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 17



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>OTHER ASSETS</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_Assets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6394887</NumericAmount><RoundedNumericAmount>6394887</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5570922</NumericAmount><RoundedNumericAmount>5570922</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.18)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 12



 -Article 7







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 18



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>TOTAL ASSETS</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_CurrentLiabilitiesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>CURRENT LIABILITIES</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>351917</NumericAmount><RoundedNumericAmount>351917</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>362447</NumericAmount><RoundedNumericAmount>362447</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.19,20)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 20



 -Article 5







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 19



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts payable and accrued expenses</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_EmployeeRelatedLiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>207976</NumericAmount><RoundedNumericAmount>207976</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>186841</NumericAmount><RoundedNumericAmount>186841</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 20



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.20)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accrued compensation</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_LinesOfCreditCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>43000</NumericAmount><RoundedNumericAmount>43000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.20)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 19, 20



 -Article 5







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Glossary Line-of-Credit Arrangement



 -URI http://asc.fasb.org/extlink&amp;oid=6517033







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Line of credit</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_LiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>559893</NumericAmount><RoundedNumericAmount>559893</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>592288</NumericAmount><RoundedNumericAmount>592288</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.21)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 21



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total current liabilities</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommitmentsAndContingencies</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 450



 -SubTopic 20



 -Section 50



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14326-108349







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.25)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 25



 -Article 5







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 19



 -Article 7







Reference 5: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 17



 -Article 9







Reference 6: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 942



 -SubTopic 210



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.9-03.17)



 -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878







Reference 7: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 944



 -SubTopic 210



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.7-03.(a),19)



 -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>COMMITMENTS AND CONTINGENCIES (NOTE 8)</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_ShareholdersEquityAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SHAREHOLDERS' EQUITY</Label></Row><Row FlagID="0"><Id>26</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PreferredStockValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 04



 -Article 3







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 505



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.3-04)



 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.28)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 29



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Preferred stock, no par value, 5,000,000 authorized shares, no shares issued and outstanding at May 31, 2013 and 2012</Label></Row><Row FlagID="0"><Id>27</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_CommonStockValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>581976</NumericAmount><RoundedNumericAmount>581976</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>556186</NumericAmount><RoundedNumericAmount>556186</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.29)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 30



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Common stock, $.08 par value; 25,000,000 shares authorized; 7,274,714 and 6,952,339 shares issued and outstanding, respectively</Label></Row><Row FlagID="0"><Id>28</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_AdditionalPaidInCapital</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>18034396</NumericAmount><RoundedNumericAmount>18034396</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>17737807</NumericAmount><RoundedNumericAmount>17737807</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 31



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.30(a)(1))



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Additional paid-in capital</Label></Row><Row FlagID="0"><Id>29</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-9006</NumericAmount><RoundedNumericAmount>-9006</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-6030</NumericAmount><RoundedNumericAmount>-6030</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 220



 -SubTopic 10



 -Section 45



 -Paragraph 14A



 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669686-108580







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 220



 -SubTopic 10



 -Section 45



 -Paragraph 11



 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 220



 -SubTopic 10



 -Section 45



 -Paragraph 14



 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e681-108580







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 31



 -Article 5







Reference 5: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 04



 -Article 3







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accumulated other comprehensive loss</Label></Row><Row FlagID="0"><Id>30</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_RetainedEarningsAccumulatedDeficit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-12772372</NumericAmount><RoundedNumericAmount>-12772372</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-13309329</NumericAmount><RoundedNumericAmount>-13309329</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cumulative amount of the reporting entity's undistributed earnings or deficit.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 31



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 04



 -Article 3







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.31(a)(3))



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accumulated deficit</Label></Row><Row FlagID="0"><Id>31</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5834994</NumericAmount><RoundedNumericAmount>5834994</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4978634</NumericAmount><RoundedNumericAmount>4978634</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 310



 -SubTopic 10



 -Section S99



 -Paragraph 2



 -Subparagraph (SAB TOPIC 4.E)



 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Staff Accounting Bulletin (SAB)



 -Number Topic 4



 -Section E







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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.29-31)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 29, 30, 31



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total shareholders' equity</Label></Row><Row FlagID="0"><Id>32</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_LiabilitiesAndStockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6394887</NumericAmount><RoundedNumericAmount>6394887</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5570922</NumericAmount><RoundedNumericAmount>5570922</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.32)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 25



 -Article 7







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



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 32



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ConsolidatedBalanceSheet</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>32</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R9.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INTANGIBLE ASSETS, net<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_DisclosureTextBlockAbstract', window );"><strong>Disclosure Text Block [Abstract]</strong></a></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_IntangibleAssetsDisclosureTextBlock', window );">Intangible Assets Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">3.

      &nbsp;&nbsp;&nbsp;INTANGIBLE ASSETS, net</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Intangible

      assets, net of accumulated amortization, consist of the

      following at May 31:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 175.5pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 67.5pt;">

            &#160;

          </td>

          <td style="width: 16.5pt;">

            &#160;

          </td>

          <td style="width: 67.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Patents

              and licenses</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">245,174</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">245,174</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Less

              accumulated amortization</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(79,974)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(50,591)</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <font style="font-size: 10pt; font-family: Times New Roman;">Intangible

            Assets, Net</font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">165,200</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">194,583</font>

            </div>

          </td>

        </tr>



    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Expected

      amortization of intangible assets for the years ending May

      31:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse; width: 194px; height: 149px;">



        <tr>

          <td style="width: 91.5pt;">

            &#160;

          </td>

          <td style="width: 39.0pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2014</font>

            </div>

          </td>

          <td style="text-align: center;">

            <div>

              &#160;<font style="font-family: Times New Roman; font-size: 10.0pt;">$&#160;23,099</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2015</font>

            </div>

          </td>

          <td style="text-align: center;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;

              23,958</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2016</font>

            </div>

          </td>

          <td style="text-align: center;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;

              23,958&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2017</font>

            </div>

          </td>

          <td style="text-align: center;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;

              23,958</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">2018</font></font>

            </div>

          </td>

          <td style="text-align: center;">

            &#160; &#160; <font style="font-family: times new roman,times; font-size: small;">18,110</font>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Thereafter</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black; text-align: center;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">49,417&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Total&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black; text-align: center;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;

              $162,500&#160;</font>

            </div>

          </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_DisclosureTextBlockAbstract">
        <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_DisclosureTextBlockAbstract</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_IntangibleAssetsDisclosureTextBlock">
        <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 all or part of the information related to intangible 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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16373-109275<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> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275<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_IntangibleAssetsDisclosureTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R41.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E3DAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>BUSINESS SEGMENTS (Details) - Business Segments (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_NetSalesAbstract', window );"><strong>Net sales:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net Sales</a></td>
        <td class="nump">$ 6,472,960<span></span></td>
        <td class="nump">$ 6,081,131<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Europe [Member]</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_NetSalesAbstract', window );"><strong>Net sales:</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_SalesRevenueNet', window );">Net Sales</a></td>
        <td class="nump">2,840,000<span></span></td>
        <td class="nump">2,533,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">United States [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_bmra_NetSalesAbstract', window );"><strong>Net sales:</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_SalesRevenueNet', window );">Net Sales</a></td>
        <td class="nump">822,000<span></span></td>
        <td class="nump">1,074,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Asia [Member]</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_NetSalesAbstract', window );"><strong>Net sales:</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_SalesRevenueNet', window );">Net Sales</a></td>
        <td class="nump">2,770,000<span></span></td>
        <td class="nump">2,420,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">South America [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_bmra_NetSalesAbstract', window );"><strong>Net sales:</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_SalesRevenueNet', window );">Net Sales</a></td>
        <td class="nump">7,000<span></span></td>
        <td class="nump">2,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Middle East [Member]</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_NetSalesAbstract', window );"><strong>Net sales:</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_SalesRevenueNet', window );">Net Sales</a></td>
        <td class="nump">31,000<span></span></td>
        <td class="nump">22,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other Foreign [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_bmra_NetSalesAbstract', window );"><strong>Net sales:</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_SalesRevenueNet', window );">Net Sales</a></td>
        <td class="nump">$ 3,000<span></span></td>
        <td class="nump">$ 30,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_NetSalesAbstract">
        <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_NetSalesAbstract</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_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=26872669&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>47
<FILENAME>R28.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ESHAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals) [Line Items]</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum', window );">Expected volatility, minimum</a></td>
        <td class="nump">70.59%<span></span></td>
        <td class="nump">77.76%<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum', window );">Expected volatility, maximum</a></td>
        <td class="nump">70.70%<span></span></td>
        <td class="nump">84.97%<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum', window );">Risk free interest rate, minimum</a></td>
        <td class="nump">0.51%<span></span></td>
        <td class="nump">0.63%<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum', window );">Risk free interest rate, maximum</a></td>
        <td class="nump">0.53%<span></span></td>
        <td class="nump">0.76%<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_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected life term</a></td>
        <td class="text">3 years 6 months<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">Minimum [Member]</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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals) [Line Items]</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_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected life term</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">3 years 3 months<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>
      </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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems', window );"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals) [Line Items]</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_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected life term</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">3 years 9 months<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems">
        <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_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems</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_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
        <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>Expected term of share-based compensation awards, 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>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> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 14.D.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809<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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (f)(2)(i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 14<br><br> -Section D<br><br> -Subsection 2<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_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</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:durationItemType</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum">
        <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 estimated measure of the maximum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum</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:percentItemType</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum">
        <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 estimated measure of the minimum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum</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:percentItemType</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum">
        <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 risk-free interest rate assumption that is used in valuing an option on its own 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum</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:percentItemType</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum">
        <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 minimum risk-free interest rate assumption that is used in valuing an option on its own 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum</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:percentItemType</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R32.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6GAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Accrued Expenses &amp; Accrued Liabilities (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_AccruedExpensesAccruedLiabilitiesAbstract', window );"><strong>Accrued Expenses &amp; Accrued Liabilities [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
        <td class="nump">$ 282,138<span></span></td>
        <td class="nump">$ 187,618<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_AccruedLiabilitiesCurrent', window );">Accrued expenses</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="nump">40,036<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_DeferredRentCreditCurrent', window );">Deferred rent</a></td>
        <td class="nump">69,779<span></span></td>
        <td class="nump">74,855<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_AccruedIncomeTaxesCurrent', window );">Income taxes payable</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="nump">59,938<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_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Accounts payable and accrued expenses, Total</a></td>
        <td class="nump">$ 351,917<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_bmra_AccruedExpensesAccruedLiabilitiesAbstract">
        <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_AccruedExpensesAccruedLiabilitiesAbstract</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> -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 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))<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_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_AccruedIncomeTaxesCurrent">
        <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 as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.</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>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 03<br><br> -Paragraph 15<br><br> -Article 9<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 15<br><br> -Subparagraph b(1)<br><br> -Article 7<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_AccruedIncomeTaxesCurrent</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 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 2: 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></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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R24.xml
<DESCRIPTION>IDEA: COMMITMENTS AND CONTINGENCIES (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>023 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_CommitmentsAndContingenciesDisclosureAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Commitments and Contingencies Disclosure [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse; width: 436px; height: 136px;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 115.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 51.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 57.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Years

              Ending May 31,&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;247,902&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2015&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;255,363&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2016&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;263,031&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2017&lt;/font&gt;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;66,240&lt;/font&gt;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;832,536&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>COMMITMENTS AND CONTINGENCIES (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R10.xml
<DESCRIPTION>IDEA: ACCOUNTS PAYABLE AND ACCRUED EXPENSES
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>009 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_PayablesAndAccrualsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Payables and Accruals [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;4.

      ACCOUNTS PAYABLE AND ACCRUED EXPENSES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company&amp;rsquo;s accounts payable and accrued expense balances

      consist of the following at May 31:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 108.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 108.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 19.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 67.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 67.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Accounts

              payable&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;282,138&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;187,618&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Accrued

              expenses&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;40,036&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              rent&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;69,779&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;74,855&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Income

              taxes payable&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;59,938&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;font style="font-size: 10pt; font-family: Times New Roman;"&gt;Accounts

            payable and accrued expenses, Total&lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;351,917&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;362,447&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19

 -Subparagraph a

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19(a),20,24)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20, 24

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounts Payable and Accrued Liabilities Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>ACCOUNTS PAYABLE AND ACCRUED EXPENSES</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSES</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R37.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWYAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INCOME TAXES (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_INCOMETAXESDetailsLineItems', window );"><strong>INCOME TAXES (Details) [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Deferred Tax Assets, Valuation Allowance</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 280,000<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_ValuationAllowanceDeferredTaxAssetChangeInAmount', window );">Valuation Allowance, Deferred Tax Asset, Change in Amount</a></td>
        <td class="num">(280,000)<span></span></td>
        <td class="num">(231,000)<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_bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital', window );">Federal Tax Benefit, Net Operating Loss Credited To Additional Paid In Capital</a></td>
        <td class="nump">74,000<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">Domestic Tax Authority [Member]</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_INCOMETAXESDetailsLineItems', window );"><strong>INCOME TAXES (Details) [Line Items]</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_OperatingLossCarryforwards', window );">Operating Loss Carryforwards</a></td>
        <td class="nump">480,000<span></span></td>
        <td class="nump">848,000<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_DeferredTaxAssetsTaxCreditCarryforwardsResearch', window );">Deferred Tax Assets, Tax Credit Carryforwards, Research</a></td>
        <td class="nump">109,000<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">Windfall Tax Benefit [Member]</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_INCOMETAXESDetailsLineItems', window );"><strong>INCOME TAXES (Details) [Line Items]</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_OperatingLossCarryforwards', window );">Operating Loss Carryforwards</a></td>
        <td class="nump">211,000<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">California State [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_bmra_INCOMETAXESDetailsLineItems', window );"><strong>INCOME TAXES (Details) [Line Items]</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_OperatingLossCarryforwards', window );">Operating Loss Carryforwards</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">527,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">State [Member]</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_INCOMETAXESDetailsLineItems', window );"><strong>INCOME TAXES (Details) [Line Items]</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_DeferredTaxAssetsTaxCreditCarryforwardsResearch', window );">Deferred Tax Assets, Tax Credit Carryforwards, Research</a></td>
        <td class="nump">$ 8,000<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_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital">
        <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>Federal tax benefit net operating loss credited to additional paid in capital</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_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital</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: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_bmra_INCOMETAXESDetailsLineItems">
        <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_INCOMETAXESDetailsLineItems</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_DeferredTaxAssetsTaxCreditCarryforwardsResearch">
        <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 before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards.</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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<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_DeferredTaxAssetsTaxCreditCarryforwardsResearch</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_DeferredTaxAssetsValuationAllowance">
        <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 deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</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 2<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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_DeferredTaxAssetsValuationAllowance</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_OperatingLossCarryforwards">
        <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 operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</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 3<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<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_OperatingLossCarryforwards</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_ValuationAllowanceDeferredTaxAssetChangeInAmount">
        <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 the change in the period in the valuation allowance for a specified deferred tax asset.</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 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32123-109318<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_ValuationAllowanceDeferredTaxAssetChangeInAmount</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>52
<FILENAME>R5.xml
<DESCRIPTION>IDEA: CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>004 - Statement - CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Column</Type><SelectionString>us-gaap_StatementEquityComponentsAxis</SelectionString><Selection>Axis</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Column</Type><SelectionString>unit</SelectionString><Selection>Unit</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator></EmbedCommands><Segments><Segment><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Common Stock [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_CommonStockMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></Segment></Segments><SegmentLabels><string>Common Stock [Member]</string></SegmentLabels><Unit><OtherUnits><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></OtherUnits><UnderlyingUnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnderlyingUnitProperty></Unit></EmbedRequirements><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID /><EntitySchema /><EntityValue /><PeriodDisplayName /><PeriodType>na</PeriodType><PeriodStartDate>0001-01-01T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Common Stock [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_CommonStockMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="" Id="0" Label="Common Stock [Member]" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Column</Type><SelectionString>us-gaap_StatementEquityComponentsAxis</SelectionString><Selection>Axis</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Column</Type><SelectionString>unit</SelectionString><Selection>Unit</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator></EmbedCommands><Segments><Segment><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Additional Paid-in Capital [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_AdditionalPaidInCapitalMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></Segment></Segments><SegmentLabels><string>Additional Paid-in Capital [Member]</string></SegmentLabels><Unit><OtherUnits /><UnderlyingUnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnderlyingUnitProperty></Unit></EmbedRequirements><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID /><EntitySchema /><EntityValue /><PeriodDisplayName /><PeriodType>na</PeriodType><PeriodStartDate>0001-01-01T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Additional Paid-in Capital [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_AdditionalPaidInCapitalMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="" Id="0" Label="Additional Paid-in Capital [Member]" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Column</Type><SelectionString>us-gaap_StatementEquityComponentsAxis</SelectionString><Selection>Axis</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Column</Type><SelectionString>unit</SelectionString><Selection>Unit</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator></EmbedCommands><Segments><Segment><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Accumulated Other Comprehensive Income (Loss) [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_AccumulatedOtherComprehensiveIncomeMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></Segment></Segments><SegmentLabels><string>Accumulated Other Comprehensive Income (Loss) [Member]</string></SegmentLabels><Unit><OtherUnits /><UnderlyingUnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnderlyingUnitProperty></Unit></EmbedRequirements><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID /><EntitySchema /><EntityValue /><PeriodDisplayName /><PeriodType>na</PeriodType><PeriodStartDate>0001-01-01T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Accumulated Other Comprehensive Income (Loss) [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_AccumulatedOtherComprehensiveIncomeMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="" Id="0" Label="Accumulated Other Comprehensive Income (Loss) [Member]" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Column</Type><SelectionString>us-gaap_StatementEquityComponentsAxis</SelectionString><Selection>Axis</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Column</Type><SelectionString>unit</SelectionString><Selection>Unit</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator></EmbedCommands><Segments><Segment><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Retained Earnings [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_RetainedEarningsMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></Segment></Segments><SegmentLabels><string>Retained Earnings [Member]</string></SegmentLabels><Unit><OtherUnits /><UnderlyingUnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnderlyingUnitProperty></Unit></EmbedRequirements><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID /><EntitySchema /><EntityValue /><PeriodDisplayName /><PeriodType>na</PeriodType><PeriodStartDate>0001-01-01T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Retained Earnings [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_RetainedEarningsMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="" Id="0" Label="Retained Earnings [Member]" /></Labels></Column><Column FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Column</Type><SelectionString>us-gaap_StatementEquityComponentsAxis</SelectionString><Selection>Axis</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Column</Type><SelectionString>unit</SelectionString><Selection>Unit</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator></EmbedCommands><Segments><Segment><IsDefaultForEntity>true</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Equity Component [Domain]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace /><Schema /><DimensionInfo><Id>us-gaap_EquityComponentDomain</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></Segment></Segments><SegmentLabels><string>Equity Component [Domain]</string></SegmentLabels><Unit><OtherUnits><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></OtherUnits><UnderlyingUnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnderlyingUnitProperty></Unit></EmbedRequirements><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID /><EntitySchema /><EntityValue /><PeriodDisplayName /><PeriodType>na</PeriodType><PeriodStartDate>0001-01-01T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="" Id="0" Label="Total" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Balances</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>true</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c4_AsOf31May2011_CommonStockMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>549466</NumericAmount><RoundedNumericAmount>549466</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c5_AsOf31May2011_AdditionalPaidInCapitalMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>17643121</NumericAmount><RoundedNumericAmount>17643121</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c6_AsOf31May2011_AccumulatedOtherComprehensiveIncomeMember" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-4460</NumericAmount><RoundedNumericAmount>-4460</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c7_AsOf31May2011_RetainedEarningsMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-13857764</NumericAmount><RoundedNumericAmount>-13857764</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c8_AsOf31May2011" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4330363</NumericAmount><RoundedNumericAmount>4330363</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><BalanceDate><PeriodType>instant</PeriodType><StartDate>2011-05-31T00:00:00</StartDate><EndDate>0001-01-01T00:00:00</EndDate></BalanceDate><UnitID>2</UnitID><Label>Balances

 at May. 31, 2011</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Balances (in Shares)</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_SharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>true</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c4_AsOf31May2011_CommonStockMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6868339</NumericAmount><RoundedNumericAmount>6868339</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



</ElementReferences><IsTotalLabel>false</IsTotalLabel><BalanceDate><PeriodType>instant</PeriodType><StartDate>2011-05-31T00:00:00</StartDate><EndDate>0001-01-01T00:00:00</EndDate></BalanceDate><UnitID>1</UnitID><Label>Balances (in Shares)

 at May. 31, 2011</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of stock issued as a result of the exercise of stock options.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Exercise of stock options</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c9_From1Jun2011To31May2012_CommonStockMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6720</NumericAmount><RoundedNumericAmount>6720</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c10_From1Jun2011To31May2012_AdditionalPaidInCapitalMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>41070</NumericAmount><RoundedNumericAmount>41070</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>47790</NumericAmount><RoundedNumericAmount>47790</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of stock issued as a result of the exercise of stock options.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Exercise of stock options</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of share options (or share units) exercised during the current period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28,29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Exercise of stock options (in Shares)</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c9_From1Jun2011To31May2012_CommonStockMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>84000</NumericAmount><RoundedNumericAmount>84000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>84000</NumericAmount><RoundedNumericAmount>84000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of share options (or share units) exercised during the current period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28,29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Exercise of stock options (in Shares)</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -Subparagraph (b,c)

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c11_From1Jun2011To31May2012_AccumulatedOtherComprehensiveIncomeMember" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1570</NumericAmount><RoundedNumericAmount>-1570</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1570</NumericAmount><RoundedNumericAmount>-1570</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -Subparagraph (b,c)

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>This element represents the amount of recognized equity-based compensation related to stock options during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Compensation expense in connection with options granted</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c10_From1Jun2011To31May2012_AdditionalPaidInCapitalMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>53616</NumericAmount><RoundedNumericAmount>53616</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>53616</NumericAmount><RoundedNumericAmount>53616</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>This element represents the amount of recognized equity-based compensation related to stock options during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Compensation expense in connection with options granted</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net income</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c12_From1Jun2011To31May2012_RetainedEarningsMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>548435</NumericAmount><RoundedNumericAmount>548435</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>548435</NumericAmount><RoundedNumericAmount>548435</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net income</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Balances</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>true</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c13_AsOf31May2012_CommonStockMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>556186</NumericAmount><RoundedNumericAmount>556186</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c14_AsOf31May2012_AdditionalPaidInCapitalMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>17737807</NumericAmount><RoundedNumericAmount>17737807</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c15_AsOf31May2012_AccumulatedOtherComprehensiveIncomeMember" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-6030</NumericAmount><RoundedNumericAmount>-6030</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c16_AsOf31May2012_RetainedEarningsMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-13309329</NumericAmount><RoundedNumericAmount>-13309329</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4978634</NumericAmount><RoundedNumericAmount>4978634</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><BalanceDate><PeriodType>instant</PeriodType><StartDate>2012-05-31T00:00:00</StartDate><EndDate>0001-01-01T00:00:00</EndDate></BalanceDate><UnitID>2</UnitID><Label>Balances

 at May. 31, 2012</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Balances (in Shares)</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2011-06-01T00:00:00</StartDate><EndDate>2012-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_SharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>true</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c13_AsOf31May2012_CommonStockMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6952339</NumericAmount><RoundedNumericAmount>6952339</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



</ElementReferences><IsTotalLabel>false</IsTotalLabel><BalanceDate><PeriodType>instant</PeriodType><StartDate>2012-05-31T00:00:00</StartDate><EndDate>0001-01-01T00:00:00</EndDate></BalanceDate><UnitID>1</UnitID><Label>Balances (in Shares)

 at May. 31, 2012</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of stock issued as a result of the exercise of stock options.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Exercise of stock options</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c17_From1Jun2012To31May2013_CommonStockMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9790</NumericAmount><RoundedNumericAmount>9790</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c18_From1Jun2012To31May2013_AdditionalPaidInCapitalMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>41724</NumericAmount><RoundedNumericAmount>41724</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>51514</NumericAmount><RoundedNumericAmount>51514</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of stock issued as a result of the exercise of stock options.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Exercise of stock options</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of share options (or share units) exercised during the current period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28,29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Exercise of stock options (in Shares)</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c17_From1Jun2012To31May2013_CommonStockMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>122375</NumericAmount><RoundedNumericAmount>122375</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>122375</NumericAmount><RoundedNumericAmount>122375</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of share options (or share units) exercised during the current period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28,29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Exercise of stock options (in Shares)</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -Subparagraph (b,c)

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c19_From1Jun2012To31May2013_AccumulatedOtherComprehensiveIncomeMember" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2976</NumericAmount><RoundedNumericAmount>-2976</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2976</NumericAmount><RoundedNumericAmount>-2976</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -Subparagraph (b,c)

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Sale of shares of common stock</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c17_From1Jun2012To31May2013_CommonStockMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>16000</NumericAmount><RoundedNumericAmount>16000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c18_From1Jun2012To31May2013_AdditionalPaidInCapitalMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>234000</NumericAmount><RoundedNumericAmount>234000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>250000</NumericAmount><RoundedNumericAmount>250000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Sale of shares of common stock</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of new stock issued during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Sale of shares of common stock (in Shares)</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c17_From1Jun2012To31May2013_CommonStockMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>200000</NumericAmount><RoundedNumericAmount>200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>200000</NumericAmount><RoundedNumericAmount>200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of new stock issued during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Sale of shares of common stock (in Shares)</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>This element represents the amount of recognized equity-based compensation related to stock options during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Compensation expense in connection with options granted</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c18_From1Jun2012To31May2013_AdditionalPaidInCapitalMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>20865</NumericAmount><RoundedNumericAmount>20865</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>20865</NumericAmount><RoundedNumericAmount>20865</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>This element represents the amount of recognized equity-based compensation related to stock options during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Compensation expense in connection with options granted</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net income</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c20_From1Jun2012To31May2013_RetainedEarningsMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>536957</NumericAmount><RoundedNumericAmount>536957</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>536957</NumericAmount><RoundedNumericAmount>536957</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net income</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Balances</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_StockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>true</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c21_AsOf31May2013_CommonStockMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>581976</NumericAmount><RoundedNumericAmount>581976</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c22_AsOf31May2013_AdditionalPaidInCapitalMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>18034396</NumericAmount><RoundedNumericAmount>18034396</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c23_AsOf31May2013_AccumulatedOtherComprehensiveIncomeMember" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-9006</NumericAmount><RoundedNumericAmount>-9006</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c24_AsOf31May2013_RetainedEarningsMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-12772372</NumericAmount><RoundedNumericAmount>-12772372</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5834994</NumericAmount><RoundedNumericAmount>5834994</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><BalanceDate><PeriodType>instant</PeriodType><StartDate>2013-05-31T00:00:00</StartDate><EndDate>0001-01-01T00:00:00</EndDate></BalanceDate><UnitID>2</UnitID><Label>Balances

 at May. 31, 2013</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><EmbedRequirements><EmbedCommands><CommandIterator><Type>Row</Type><SelectionString>period</SelectionString><Selection>Period</Selection><Style>Grouped</Style><Filter>*</Filter></CommandIterator><CommandIterator><Type>Row</Type><SelectionString>primary</SelectionString><Selection>Element</Selection><Style>Compact</Style><Filter>*</Filter></CommandIterator></EmbedCommands><ElementRow FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells /><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Balances (in Shares)</Label></ElementRow><Period><PeriodType>duration</PeriodType><StartDate>2012-06-01T00:00:00</StartDate><EndDate>2013-05-31T00:00:00</EndDate></Period><Segments /><SegmentLabels /></EmbedRequirements><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName>us-gaap_SharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>true</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c21_AsOf31May2013_CommonStockMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7274714</NumericAmount><RoundedNumericAmount>7274714</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



</ElementReferences><IsTotalLabel>false</IsTotalLabel><BalanceDate><PeriodType>instant</PeriodType><StartDate>2013-05-31T00:00:00</StartDate><EndDate>0001-01-01T00:00:00</EndDate></BalanceDate><UnitID>1</UnitID><Label>Balances (in Shares)

 at May. 31, 2013</Label></Row></Rows><Footnotes /><IsEquityReport>true</IsEquityReport><ReportName>CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>false</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ShareholdersEquityType2or3</RoleURI><NumberOfCols>5</NumberOfCols><NumberOfRows>18</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>53
<FILENAME>Financial_Report.xls
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xls
M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O
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M<B!E9&ET;W(@9&]E<VXG="!S=7!P;W)T(%=E8B!!<F-H:79E(&9I;&5S+B`@
M4&QE87-E(&1O=VYL;V%D(&$@8G)O=W-E<B!T:&%T('-U<'!O<G1S(%=E8B!!
M<F-H:79E+"!S=6-H(&%S($UI8W)O<V]F="!);G1E<FYE="!%>'!L;W)E<BX-
M"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C
M-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A
M8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMB;V]K+FAT
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M;V9T+6-O;3IO9F9I8V4Z97AC96PB('AM;&YS/3-$(FAT='`Z+R]W=W<N=S,N
M;W)G+U12+U)%0RUH=&UL-#`B/@T*/&AE860^#0H\;65T82!N86UE/3-$(D5X
M8V5L(%=O<FMB;V]K($9R86UE<V5T(CX-"@T*/&UE=&$@;F%M93TS1%!R;V=)
M9"!C;VYT96YT/3-$17AC96PN4VAE970^#0H\;&EN:R!R96P],T1&:6QE+4QI
M<W0@:')E9CTS1")7;W)K<VAE971S+V9I;&5L:7-T+GAM;"(^#0H-"CPA+2U;
M:68@9W1E(&US;R`Y73X\>&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX
M.D5X8V5L5V]R:W-H965T<SX-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@
M(#QX.DYA;64^1&]C=6UE;G1?06YD7T5N=&ET>5]);F9O<FUA=&EO/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#`Q+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^0T].1$5.4T5$7T-/
M3E-/3$E$051%1%]"04Q!3D-%/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T
M4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#`R+FAT;6PB+SX-"B`@
M(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*
M("`@(#QX.DYA;64^0T].1$5.4T5$7T-/3E-/3$E$051%1%]"04Q!3D-%,3PO
M>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS
M:&5E=',O4VAE970P,RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^
M#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-/3E-/3$E$
M051%1%]35$%414U%3E137T]&7T]013PO>#I.86UE/@T*("`@(#QX.E=O<FMS
M:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970P-"YH=&UL(B\^
M#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E
M=#X-"B`@("`\>#I.86UE/D-/3E-/3$E$051%1%]35$%414U%3E137T]&7U-(
M03PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O
M<FMS:&5E=',O4VAE970P-2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE
M970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-/3D1%
M3E-%1%]#3TY33TQ)1$%4141?4U1!5$5-13PO>#I.86UE/@T*("`@(#QX.E=O
M<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970P-BYH=&UL
M(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS
M:&5E=#X-"B`@("`\>#I.86UE/D]21T%.25I!5$E/3CPO>#I.86UE/@T*("`@
M(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970P
M-RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E
M;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-534%265]/1E]324=.249)0T%.
M5%]!0T-/54Y423PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(
M4F5F/3-$(E=O<FMS:&5E=',O4VAE970P."YH=&UL(B\^#0H@("`\+W@Z17AC
M96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.
M86UE/DE.5$%.1TE"3$5?05-315137VYE=#PO>#I.86UE/@T*("`@(#QX.E=O
M<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970P.2YH=&UL
M(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS
M:&5E=#X-"B`@("`\>#I.86UE/D%#0T]53E137U!!64%"3$5?04Y$7T%#0U)5
M141?13PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$
M(E=O<FMS:&5E=',O4VAE970Q,"YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K
M<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-(
M05)%2$],1$524U]%455)5%D\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713
M;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,3$N:'1M;"(O/@T*("`@
M/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@
M("`@/'@Z3F%M93Y)3D-/345?5$%815,\+W@Z3F%M93X-"B`@("`\>#I7;W)K
M<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,3(N:'1M;"(O
M/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE
M970^#0H@("`@/'@Z3F%M93Y"55-)3D534U]314=-14Y44SPO>#I.86UE/@T*
M("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE
M970Q,RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%
M>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-/34U)5$U%3E137T%.1%]#
M3TY424Y'14Y#2453/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E
M($A2968],T0B5V]R:W-H965T<R]3:&5E=#$T+FAT;6PB+SX-"B`@(#PO>#I%
M>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX
M.DYA;64^1$5"5#PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(
M4F5F/3-$(E=O<FMS:&5E=',O4VAE970Q-2YH=&UL(B\^#0H@("`\+W@Z17AC
M96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.
M86UE/D]42$527TE.0T]-13PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O
M=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970Q-BYH=&UL(B\^#0H@("`\
M+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M("`\>#I.86UE/D%C8V]U;G1I;F=?4&]L:6-I97-?8GE?4&]L:6-Y7SPO>#I.
M86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E
M=',O4VAE970Q-RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@
M("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-534%265]/1E]3
M24=.249)0T%.5%]!0T-/54Y423$\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE
M9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,3@N:'1M;"(O/@T*
M("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^
M#0H@("`@/'@Z3F%M93Y)3E1!3D=)0DQ%7T%34T544U]N971?5&%B;&5S/"]X
M.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H
M965T<R]3:&5E=#$Y+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-
M"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^04-#3U5.5%-?
M4$%904),15]!3D1?04-#4E5%1%]%,3PO>#I.86UE/@T*("`@(#QX.E=O<FMS
M:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970R,"YH=&UL(B\^
M#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E
M=#X-"B`@("`\>#I.86UE/E-(05)%2$],1$524U]%455)5%E?5&%B;&5S/"]X
M.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H
M965T<R]3:&5E=#(Q+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-
M"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^24Y#3TU%7U1!
M6$537U1A8FQE<SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(
M4F5F/3-$(E=O<FMS:&5E=',O4VAE970R,BYH=&UL(B\^#0H@("`\+W@Z17AC
M96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.
M86UE/D)54TE.15-37U-%1TU%3E137U1A8FQE<SPO>#I.86UE/@T*("`@(#QX
M.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970R,RYH
M=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O
M<FMS:&5E=#X-"B`@("`\>#I.86UE/D-/34U)5$U%3E137T%.1%]#3TY424Y'
M14Y#24537SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F
M/3-$(E=O<FMS:&5E=',O4VAE970R-"YH=&UL(B\^#0H@("`\+W@Z17AC96Q7
M;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE
M/E-534%265]/1E]324=.249)0T%.5%]!0T-/54Y423(\+W@Z3F%M93X-"B`@
M("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T
M,C4N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC
M96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y354U!4EE?3T9?4TE'3DE&24-!
M3E1?04-#3U5.5$DS/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E
M($A2968],T0B5V]R:W-H965T<R]3:&5E=#(V+FAT;6PB+SX-"B`@(#PO>#I%
M>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX
M.DYA;64^4U5-05)97T]&7U-)1TY)1DE#04Y47T%#0T]53E1)-#PO>#I.86UE
M/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O
M4VAE970R-RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-534%265]/1E]324=.
M249)0T%.5%]!0T-/54Y4234\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713
M;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,C@N:'1M;"(O/@T*("`@
M/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@
M("`@/'@Z3F%M93Y354U!4EE?3T9?4TE'3DE&24-!3E1?04-#3U5.5$DV/"]X
M.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H
M965T<R]3:&5E=#(Y+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-
M"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^24Y404Y'24),
M15]!4U-%5%-?;F5T7T1E=&%I;'-?/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H
M965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#,P+FAT;6PB+SX-
M"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T
M/@T*("`@(#QX.DYA;64^24Y404Y'24),15]!4U-%5%-?;F5T7T1E=&%I;'-?
M,3PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O
M<FMS:&5E=',O4VAE970S,2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE
M970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D%#0T]5
M3E137U!!64%"3$5?04Y$7T%#0U)5141?13(\+W@Z3F%M93X-"B`@("`\>#I7
M;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,S(N:'1M
M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K
M<VAE970^#0H@("`@/'@Z3F%M93Y32$%214A/3$1%4E-?15%525197T1E=&%I
M;',\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7
M;W)K<VAE971S+U-H965T,S,N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H
M965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y32$%2
M14A/3$1%4E-?15%525197T1E=&%I;'-?06,\+W@Z3F%M93X-"B`@("`\>#I7
M;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,S0N:'1M
M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K
M<VAE970^#0H@("`@/'@Z3F%M93Y32$%214A/3$1%4E-?15%525197T1E=&%I
M;'-?06,Q/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968]
M,T0B5V]R:W-H965T<R]3:&5E=#,U+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O
M<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^
M4TA!4D5(3TQ$15)37T5154E465]$971A:6QS7T-O/"]X.DYA;64^#0H@("`@
M/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#,V
M+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L
M5V]R:W-H965T/@T*("`@(#QX.DYA;64^24Y#3TU%7U1!6$537T1E=&%I;',\
M+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K
M<VAE971S+U-H965T,S<N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T
M/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y)3D-/345?
M5$%815-?1&5T86EL<U]);F-O;65?5&$\+W@Z3F%M93X-"B`@("`\>#I7;W)K
M<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,S@N:'1M;"(O
M/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE
M970^#0H@("`@/'@Z3F%M93Y)3D-/345?5$%815-?1&5T86EL<U]);F-O;65?
M5&$Q/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B
M5V]R:W-H965T<R]3:&5E=#,Y+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS
M:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^24Y#
M3TU%7U1!6$537T1E=&%I;'-?1&5F97)R961?/"]X.DYA;64^#0H@("`@/'@Z
M5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#0P+FAT
M;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R
M:W-H965T/@T*("`@(#QX.DYA;64^0E5324Y%4U-?4T5'345.5%-?1&5T86EL
M<U]"=7-I/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968]
M,T0B5V]R:W-H965T<R]3:&5E=#0Q+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O
M<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^
M0T]-34E4345.5%-?04Y$7T-/3E1)3D=%3D-)15-?,3PO>#I.86UE/@T*("`@
M(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T
M,BYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E
M;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-/34U)5$U%3E137T%.1%]#3TY4
M24Y'14Y#24537S(\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@
M2%)E9CTS1")7;W)K<VAE971S+U-H965T-#,N:'1M;"(O/@T*("`@/"]X.D5X
M8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z
M3F%M93Y$14)47T1E=&%I;',\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713
M;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T-#0N:'1M;"(O/@T*("`@
M/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@
M("`@/'@Z3F%M93Y/5$A%4E])3D-/345?1&5T86EL<SPO>#I.86UE/@T*("`@
M(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T
M-2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@(#PO>#I%>&-E
M;%=O<FMS:&5E=',^#0H@(#QX.E-T>6QE<VAE970@2%)E9CTS1")7;W)K<VAE
M971S+W)E<&]R="YC<W,B+SX-"B`@/'@Z06-T:79E4VAE970^,#PO>#I!8W1I
M=F53:&5E=#X-"B`@/'@Z4')O=&5C=%-T<G5C='5R93Y&86QS93PO>#I0<F]T
M96-T4W1R=6-T=7)E/@T*("`\>#I0<F]T96-T5VEN9&]W<SY&86QS93PO>#I0
M<F]T96-T5VEN9&]W<SX-"B`\+W@Z17AC96Q7;W)K8F]O:SX-"CPO>&UL/CPA
M6V5N9&EF72TM/@T*/"]H96%D/@T*("`\8F]D>3X-"B`@(#QP/E1H:7,@<&%G
M92!S:&]U;&0@8F4@;W!E;F5D('=I=&@@36EC<F]S;V9T($5X8V5L(%A0(&]R
M(&YE=V5R+CPO<#X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE
M>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*
M0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X
M-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#`Q+FAT;6P-
M"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-
M"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-
M"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#
M;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F
M+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W
M+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^
M/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@
M:60],T1)1#!%5E)!13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY$;V-U;65N
M="!!;F0@16YT:71Y($EN9F]R;6%T:6]N("A54T0@)"D\8G(^/"]S=')O;F<^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^,3(@
M36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L
M<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A
M;CTS1#$^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:#Y!=6<N(#(Y+"`R,#$S/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/DYO=BX@,S`L(#(P,3(\8G(^/"]T:#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^1&]C=6UE;G0@86YD
M($5N=&ET>2!);F9O<FUA=&EO;B!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5N=&ET>2!296=I<W1R86YT
M($YA;64\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/D))3TU%4DE#
M02!)3D,N/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y$;V-U;65N="!4>7!E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XQ,"U+/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y#=7)R96YT($9I<V-A;"!996%R($5N9"!$871E/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XM+3`U+3,Q/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%;G1I='D@
M0V]M;6]N(%-T;V-K+"!3:&%R97,@3W5T<W1A;F1I;F<\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C<L,C<V+#<Q-#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^16YT:71Y(%!U8FQI8R!&
M;&]A=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`T+#4Q-BPX
M,#,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D%M96YD;65N="!&;&%G/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#YF86QS93QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^16YT:71Y($-E;G1R86P@26YD97@@2V5Y/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XP,#`P,#<S,CDP/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%;G1I='D@0W5R
M<F5N="!297!O<G1I;F<@4W1A='5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#Y997,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D5N=&ET>2!6;VQU;G1A<GD@1FEL97)S/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#Y.;SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^16YT:71Y($9I;&5R($-A=&5G
M;W)Y/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#Y3;6%L;&5R(%)E
M<&]R=&EN9R!#;VUP86YY/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y%;G1I='D@5V5L;"UK;F]W;B!396%S;VYE9"!)
M<W-U97(\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/DYO/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$;V-U
M;65N="!097)I;V0@16YD($1A=&4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/DUA>2`S,2P-"@D),C`Q,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&]C=6UE;G0@1FES8V%L(%EE87(@
M1F]C=7,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/C(P,3,\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1O
M8W5M96YT($9I<V-A;"!097)I;V0@1F]C=7,\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/D99/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM
M/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P
M.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q
M.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O4VAE970P,BYH
M=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A
M8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C
M:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV
M/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T
M/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$
M4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R
M:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P
M;W)T(&ED/3-$240P14]-04<^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0Q/CQS=')O;F<^0T].
M1$5.4T5$($-/3E-/3$E$051%1"!"04Q!3D-%(%-(14544R`H55-$("0I/&)R
M/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S
M,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@
M,S$L(#(P,3(\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/CQS=')O;F<^0U524D5.5"!!4U-%5%,Z/"]S=')O;F<^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-A<V@@86YD(&-A<V@@97%U:79A;&5N
M=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,BPT-CDL-SDV
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`Q+#`W-RPS-#(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D%C8V]U;G1S(')E8V5I=F%B;&4L(&QE<W,@86QL;W=A
M;F-E(&9O<B!D;W5B=&9U;"!A8V-O=6YT<R!O9B`D,3$U+#<S,"!A;F0@)#$Q
M,RPQ.3$L(')E<W!E8W1I=F5L>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^.#<Q+#8V,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C$L,C`P+#4Q-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)I97,L(&YE=#PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PU-S$L,C(Q/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PX,C$L,#<R
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y$969E<G)E9"!T87@@87-S971S+"!C=7)R96YT('!O<G1I;VX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T-"PP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ-S<L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y0<F5P
M86ED(&5X<&5N<V5S(&%N9"!O=&AE<CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,3DV+#8W.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C(Q,"PW,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R974^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y4;W1A;"!C=7)R96YT(&%S<V5T
M<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PR-3,L,S4U/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"PT
M.#8L-C,P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/E!23U!%4E19($%.1"!%455)4$U%3E0\+W-T<F]N
M9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^17%U:7!M96YT
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#0R.2PY,#8\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#$X
M-2PP.3@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D9U<FYI='5R92P@9FEX='5R97,@86YD(&QE87-E:&]L9"!I;7!R
M;W9E;65N=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(U-BPW
M,C,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XR-#0L-#$P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^5&]T86P@<')O<&5R='D@86YD(&5Q=6EP;65N=#PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PV.#8L-C(Y/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PT,CDL-3`X
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y!8V-U;75L871E9"!D97!R96-I871I;VX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6T^*#$L,#,R+#`P.2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M/B@X-#0L-C@T*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T('!R;W!E<G1Y
M(&%N9"!E<75I<&UE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C8U-"PV,C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XU.#0L.#(T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y$149%4E)%1"!405@@05-31513+"!N970@;V8@
M8W5R<F5N="!P;W)T:6]N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XX-2PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XV,2PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/DE.5$%.1TE"3$4@05-31513+"!N970\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$V-2PR,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.30L-3@S/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y)3E9%
M4U1-14Y44SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,38U+#,R
M-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C$V-2PS,C0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/D]42$52($%34T544SPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-S$L,S@X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-S@L-38Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F]U/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5$]404P@05-31513/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XV+#,Y-"PX.#<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU+#4W,"PY,C(\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^0U524D5.5"!,24%"24Q)5$E%4SPO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!8V-O=6YT<R!P87EA8FQE(&%N9"!A
M8V-R=65D(&5X<&5N<V5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XS-3$L.3$W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,S8R+#0T-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^06-C<G5E9"!C;VUP96YS871I;VX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(P-RPY-S8\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.#8L.#0Q/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,:6YE
M(&]F(&-R961I=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)FYB
M<W`[)FYB<W`[/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-#,L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^5&]T86P@8W5R<F5N="!L:6%B:6QI=&EE<SPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-34Y+#@Y,SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4Y,BPR.#@\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D-/34U)5$U%3E13($%.1"!#3TY424Y'14Y#2453("A.3U1%(#@I/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#LF;F)S<#L\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#LF
M;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/CQS=')O;F<^4TA!4D5(3TQ$15)3)R!%455)5%D\+W-T<F]N9SX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')E9F5R<F5D('-T
M;V-K+"!N;R!P87(@=F%L=64L(#4L,#`P+#`P,"!A=71H;W)I>F5D('-H87)E
M<RP@;F\@<VAA<F5S(&ES<W5E9"!A;F0@;W5T<W1A;F1I;F<@870@36%Y(#,Q
M+"`R,#$S(&%N9"`R,#$R/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XF;F)S<#LF;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XF;F)S<#LF;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;6UO;B!S=&]C:RP@)"XP
M."!P87(@=F%L=64[(#(U+#`P,"PP,#`@<VAA<F5S(&%U=&AO<FEZ960[(#<L
M,C<T+#<Q-"!A;F0@-BPY-3(L,S,Y('-H87)E<R!I<W-U960@86YD(&]U='-T
M86YD:6YG+"!R97-P96-T:79E;'D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C4X,2PY-S8\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XU-38L,3@V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!9&1I=&EO;F%L('!A:60M:6X@8V%P
M:71A;#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3@L,#,T+#,Y
M-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C$W+#<S-RPX,#<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D%C8W5M=6QA=&5D(&]T:&5R(&-O;7!R96AE;G-I=F4@
M;&]S<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH.2PP,#8I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-BPP
M,S`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y!8V-U;75L871E9"!D969I8VET/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M/B@Q,BPW-S(L,S<R*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#$S+#,P.2PS,CDI/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5&]T86P@<VAA
M<F5H;VQD97)S)R!E<75I='D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C4L.#,T+#DY-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C0L.3<X+#8S-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O=3X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E1/5$%,($Q)04))3$E42453($%.
M1"!32$%214A/3$1%4E,G($5154E463PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^)"`V+#,Y-"PX.#<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XD(#4L-3<P+#DR,CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\
M+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?8C)A8V$X9C%?9F0Q.5\T.#8R
M7V)A-C)?8S=C-S=D,#`Q,#DT#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O
M+T,Z+V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-"]7;W)K
M<VAE971S+U-H965T,#,N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN
M9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[
M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@
M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E
M>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J
M879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES
M($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT
M86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$573T%#/@T*("`@("`@/'1R
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N
M/3-$,3X\<W1R;VYG/D-/3D1%3E-%1"!#3TY33TQ)1$%4140@0D%,04Y#12!3
M2$5%5%,@*%!A<F5N=&AE=&EC86QS*2`H55-$("0I/&)R/CPO<W1R;VYG/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CX\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3(\8G(^
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%L;&]W86YC92!F
M;W(@9&]U8G1F=6P@86-C;W5N=',@*&EN($1O;&QA<G,I/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XD(#$Q-2PW,S`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$Q,RPQ.3$\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R969E
M<G)E9"!3=&]C:RP@4&%R(%9A;'5E(%!E<B!3:&%R92`H:6X@1&]L;&%R<R!P
M97(@<VAA<F4I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S
M<#LF;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#XF;F)S<#LF;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R969E<G)E9"!3=&]C:RP@4VAA<F5S
M($%U=&AO<FEZ960@*&EN(%-H87)E<RD\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C4L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C4L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')E9F5R<F5D(%-T;V-K
M+"!3:&%R97,@27-S=65D("AI;B!3:&%R97,I/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^4')E9F5R<F5D(%-T;V-K+"!3:&%R97,@3W5T
M<W1A;F1I;F<@*&EN(%-H87)E<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y#;VUM;VX@4W1O8VLL(%!A<B!686QU92!097(@4VAA<F4@
M*&EN($1O;&QA<G,@<&5R('-H87)E*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^)"`P+C`X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^)"`P+C`X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#;VUM;VX@4W1O8VLL(%-H87)E<R!!
M=71H;W)I>F5D("AI;B!3:&%R97,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XR-2PP,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,C4L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V]M;6]N(%-T;V-K+"!3
M:&%R97,@27-S=65D("AI;B!3:&%R97,I/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XW+#(W-"PW,30\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XV+#DU,BPS,SD\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;6UO;B!3=&]C:RP@
M4VAA<F5S($]U='-T86YD:6YG("AI;B!3:&%R97,I/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XW+#(W-"PW,30\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XV+#DU,BPS,SD\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y
M/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R86-A.&8Q7V9D,3E?
M-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL
M93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30O
M5V]R:W-H965T<R]3:&5E=#`T+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC
M;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H
M=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*
M("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS
M1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E
M>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@
M5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@
M("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%6#5!13X-"B`@("`@
M(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W
M<W!A;CTS1#(^/'-T<F]N9SY#3TY33TQ)1$%4140@4U1!5$5-14Y44R!/1B!/
M4$52051)3TY3($%.1"!#3TU04D5(14Y3259%($E.0T]-12`H3$]34RD@*%53
M1"`D*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:"!C;VQS<&%N/3-$,CXQ,B!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q
M+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S
M,2P@,C`Q,CQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M3F5T('-A;&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#8L
M-#<R+#DV,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/B0@-BPP.#$L,3,Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y#;W-T(&]F('-A;&5S/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B@T+#`T-2PP.3DI/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,RPW.#,L.34U*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D=2
M3U-3(%!23T9)5#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,BPT
M,C<L.#8Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,BPR.3<L,3<V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D]015)!5$E.1R!%6%!%3E-%4SPO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y396QL
M:6YG+"!G96YE<F%L(&%N9"!A9&UI;FES=')A=&EV93PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,2PT-30L-S8W/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PT-#4L,#0Y/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-E87)C
M:"!A;F0@9&5V96QO<&UE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C0U.2PP.#8\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XS-#<L,3(X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^5&]T86P@;W!E<F%T:6YG(&5X<&5N<V5S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#DQ,RPX-3,\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#<Y
M,BPQ-S<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;W4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y)3D-/344@1E)/32!/4$52051)3TY3/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XU,30L,#`X/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3`T+#DY.3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY/5$A%
M4B!)3D-/344@*$584$5.4T4I/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/DEN=&5R97-T(&5X<&5N<V4\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#,P,BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q+#4X-2D\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN=&5R97-T(&%N9"!D
M:79I9&5N9"!I;F-O;64\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C$P+#<P.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C@L,S0W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y/=&AE<B!I;F-O;64\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C4P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,3`Q+#8X.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E1O=&%L(&]T:&5R(&EN8V]M93PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`L-#4V/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`X+#0U,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/DE.0T]-12!"149/4D4@24Y#3TU%(%1!6$53/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XU,C0L-#8T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^-C$S+#0T.3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^24Y#3TU%(%1!6"!"14Y%
M1DE4("A%6%!%3E-%*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,3(L-#DS/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH-C4L,#$T*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O=3X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/DY%5"!)3D-/344\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C4S-BPY-3<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XU-#@L-#,U/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y"05-)0R!.150@24Y#3TU%
M(%!%4B!#3TU-3TX@4TA!4D4@*&EN($1O;&QA<G,@<&5R('-H87)E*3PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C`X/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C`X/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$24Q5
M5$5$($Y%5"!)3D-/344@4$52($-/34U/3B!32$%212`H:6X@1&]L;&%R<R!P
M97(@<VAA<F4I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N
M,#<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XD(#`N,#@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/CQS=')O;F<^5T5)1TA4140@059%4D%'12!.54U"15(@3T8@
M0T]-34].($%.1"!#3TU-3TX@15%5259!3$5.5"!32$%215,\+W-T<F]N9SX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0F%S:6,@*&EN(%-H
M87)E<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<L,#(T+#0Q
M.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C8L.#@W+#DR.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^1&EL=71E9"`H:6X@4VAA<F5S*3PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^-RPT-3$L,3$S/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-RPQ,#<L-S4Y/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.150@24Y#
M3TU%/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU,S8L.34W/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-30X
M+#0S-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^/'-T<F]N9SY/5$A%4B!#3TU04D5(14Y3259%($Q/4U,\+W-T<F]N
M9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1F]R96EG;B!C
M=7)R96YC>2!T<F%N<VQA=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH,BPY-S8I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XH,2PU-S`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^0T]-4%)%2$5.4TE612!)3D-/344\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-3,S+#DX,3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-30V+#@V
M-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE
M/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?8C)A
M8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT#0I#;VYT96YT+4QO
M8V%T:6]N.B!F:6QE.B\O+T,Z+V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W
M8S<W9#`P,3`Y-"]7;W)K<VAE971S+U-H965T,#4N:'1M;`T*0V]N=&5N="U4
M<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4
M>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-
M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP
M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP
M="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@
M3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@
M(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$58
M5$)'/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS
M<&%N/3-$,2!R;W=S<&%N/3-$,3X\<W1R;VYG/D-/3E-/3$E$051%1"!35$%4
M14U%3E13($]&(%-(05)%2$],1$524R<@15%52519("A54T0@)"D\8G(^/"]S
M=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^0V]M;6]N(%-T
M;V-K(%M-96UB97)=/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/D%D9&ET:6]N86P@4&%I9"UI;B!#87!I=&%L(%M-96UB97)=/&)R/CPO=&@^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D%C8W5M=6QA=&5D($]T:&5R($-O
M;7!R96AE;G-I=F4@26YC;VUE("A,;W-S*2!;365M8F5R73QB<CX\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:#Y2971A:6YE9"!%87)N:6YG<R!;365M
M8F5R73QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y4;W1A;#QB
M<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')C/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0F%L86YC97,@
M870@36%Y+B`S,2P@,C`Q,3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^)"`U-#DL-#8V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`Q-RPV-#,L,3(Q/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@T+#0V,"D\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#$S+#@U-RPW-C0I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`T+#,S,"PS-C,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R8SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D)A;&%N8V5S("AI;B!3:&%R97,I(&%T($UA>2X@,S$L
M(#(P,3$\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C8L.#8X+#,S
M.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^17AE<F-I<V4@;V8@<W1O8VL@;W!T:6]N<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-BPW,C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XT,2PP-S`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-RPW.3`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5X97)C:7-E(&]F
M('-T;V-K(&]P=&EO;G,@*&EN(%-H87)E<RD\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C@T+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C@T+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1F]R96EG;B!C=7)R96YC>2!T
M<F%N<VQA=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PU
M-S`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XH,2PU-S`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y#;VUP96YS871I;VX@97AP96YS92!I;B!C;VYN96-T:6]N
M('=I=&@@;W!T:6]N<R!G<F%N=&5D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XU,RPV,38\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XU,RPV,38\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/DYE="!I;F-O;64\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C4T."PT,S4\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU-#@L-#,U/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F,^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y"86QA;F-E<R!A
M="!-87DN(#,Q+"`R,#$R/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XU-38L,3@V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,3<L-S,W+#@P-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#8L,#,P*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$S+#,P.2PS,CDI/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"PY-S@L-C,T
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F,^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y"86QA;F-E<R`H:6X@4VAA<F5S*2!A="!-87DN(#,Q+"`R,#$R/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XV+#DU,BPS,SD\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5X97)C:7-E
M(&]F('-T;V-K(&]P=&EO;G,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/CDL-SDP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-#$L-S(T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-3$L-3$T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%>&5R8VES92!O9B!S=&]C:R!O<'1I
M;VYS("AI;B!3:&%R97,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XQ,C(L,S<U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,3(R+#,W-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^1F]R96EG;B!C=7)R96YC>2!T<F%N<VQA=&EO
M;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,BPY-S8I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,BPY-S8I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y386QE(&]F('-H87)E<R!O9B!C;VUM;VX@<W1O8VL\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C$V+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(S-"PP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR-3`L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y386QE
M(&]F('-H87)E<R!O9B!C;VUM;VX@<W1O8VL@*&EN(%-H87)E<RD\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(P,"PP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,#`L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#;VUP
M96YS871I;VX@97AP96YS92!I;B!C;VYN96-T:6]N('=I=&@@;W!T:6]N<R!G
M<F%N=&5D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,"PX-C4\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR
M,"PX-C4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/DYE="!I;F-O;64\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C4S-BPY-3<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XU,S8L.34W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F,^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y"86QA;F-E<R!A="!-87DN(#,Q+"`R,#$S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#4X,2PY-S8\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$X
M+#`S-"PS.38\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B0@*#DL,#`V*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^)"`H,3(L-S<R+#,W,BD\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#4L.#,T+#DY-#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')C/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0F%L
M86YC97,@*&EN(%-H87)E<RD@870@36%Y+B`S,2P@,C`Q,SPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^-RPR-S0L-S$T/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO
M:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?
M8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O
M0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS
M:&5E=',O4VAE970P-BYH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG
M.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@
M8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\
M345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X
M="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA
M=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@
M0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A
M8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14%204<^#0H@("`@("`\='(^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X]
M,T0R/CQS=')O;F<^0T].1$5.4T5$($-/3E-/3$E$051%1"!35$%414U%3E13
M($]&($-!4T@@1DQ/5U,@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXQ,B!-;VYT:',@16YD
M960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,CQB<CX\+W1H/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY#05-(($9,3U=3($923TT@3U!%
M4D%424Y'($%#5$E6251)15,\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^3F5T(&EN8V]M93PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`U,S8L.34W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`U-#@L-#,U/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D%D:G5S
M=&UE;G1S('1O(')E8V]N8VEL92!N970@:6YC;VUE('1O(&YE="!C87-H('!R
M;W9I9&5D(&)Y(&]P97)A=&EN9R!A8W1I=FET:65S.CPO<W1R;VYG/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$97!R96-I871I;VX@86YD
M(&%M;W)T:7IA=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,C$V+#<P.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C$X,"PQ,C0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D-H86YG92!I;B!P<F]V:7-I;VX@9F]R(&QO<W-E
M<R!O;B!A8V-O=6YT<R!R96-E:79A8FQE/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XR+#4S.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C@P+#DX-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)Y(')E<V5R=F4\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,L.#DQ/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-RPX-#$I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y'86EN
M(&]N(&1I<W!O<V%L(&]F('!R;W!E<G1Y(&%N9"!E<75I<&UE;G0\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/B9N8G-P.R9N8G-P.SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$P,2PV,C@I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y3=&]C:R!O<'1I;VX@97AP96YS93PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,C`L.#8U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-3,L-C$V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#XH1&5C<F5A<V4I(&EN8W)E87-E(&EN
M(&1E9F5R<F5D(')E;G0@;&EA8FEL:71Y/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M/B@U+#`W-BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XQ+#,S.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5C<F5A<V4@:6X@9&5F97)R960@
M=&%X(&%S<V5T<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.2PP
M,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XF;F)S<#LF;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^0VAA;F=E<R!I;B!A<W-E=',@86YD
M(&QI86)I;&ET:65S.CPO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y!8V-O=6YT<R!R96-E:79A8FQE/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XS,C8L,S$W/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-3,T+#0R."D\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN=F5N=&]R:65S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR-#4L.38P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C<L-S`V
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^4')E<&%I9"!E>'!E;G-E<R!A;F0@;W1H97(\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C$T+#`R,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C(V+#@V,SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W1H97(@87-S971S/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XW+#$W,SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#,P+#8W,RD\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%C
M8V]U;G1S('!A>6%B;&4@86YD(&]T:&5R(&%C8W)U960@97AP96YS97,\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#4L-#4T*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#DP+#0V,"D\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%C
M8W)U960@8V]M<&5N<V%T:6]N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XR,2PQ,S4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XT."PW.#4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;W4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y.970@8V%S:"!P<F]V:61E9"!B>2!O<&5R
M871I;F<@86-T:79I=&EE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,2PS.30L,#,W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,30W+#0Q,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY#05-(($9,3U=3($923TT@
M24Y615-424Y'($%#5$E6251)15,\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^4'5R8VAA<V5S(&]F('!R;W!E<G1Y(&%N9"!E
M<75I<&UE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(U-RPQ
M,C$I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XH,38T+#<Y."D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/E!U<F-H87-E<R!O9B!I;G1A;F=I8FQE(&%S<V5T<SPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)FYB<W`[)FYB<W`[/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-3`L
M,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4')O8V5E9',@9G)O;2!I;G-U<F%N8V4@8VQA:6T\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B9N8G-P.R9N8G-P.SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$P,2PV,C@\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R974^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.
M970@8V%S:"!U<V5D(&EN(&EN=F5S=&EN9R!A8W1I=FET:65S/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M/B@R-3<L,3(Q*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$Q,RPQ-S`I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R
M;VYG/D-!4T@@1DQ/5U,@1E)/32!&24Y!3D-)3D<@04-4259)5$E%4SH\+W-T
M<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O8V5E
M9',@9G)O;2!S86QE(&]F(&-O;6UO;B!S=&]C:SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,C4P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B9N8G-P.R9N8G-P.SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T("AP87EM
M96YT<RD@8F]R<F]W:6YG<R!O;B!L:6YE(&]F(&-R961I=#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH-#,L,#`P*3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0S+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O8V5E9',@
M9G)O;2!E>&5R8VES92!O9B!S=&]C:R!O<'1I;VYS/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XU,2PU,30\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-RPW.3`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!A>6UE;G1S(&]N(&QO
M86X@9F]R(&5Q=6EP;65N="!P=7)C:&%S93PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)FYB<W`[)FYB<W`[/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,S4L,SDP*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DYE="!C87-H('!R
M;W9I9&5D(&)Y(&9I;F%N8VEN9R!A8W1I=FET:65S/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XR-3@L-3$T/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-34L-#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%9F9E8W0@;V8@97AC
M:&%N9V4@<F%T92!C:&%N9V5S(&]N(&-A<V@\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6T^*#(L.3<V*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#$L-3<P*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DYE="!I;F-R96%S92!I;B!C
M87-H(&%N9"!C87-H(&5Q=6EV86QE;G1S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ+#,Y,BPT-30\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XX."PP-S(\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-!4T@@04Y$($-!4T@@15%5
M259!3$5.5%,L(&)E9VEN;FEN9R!O9B!Y96%R/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XQ+#`W-RPS-#(\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XY.#DL,C<P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#05-(($%.1"!#05-(
M($5154E604Q%3E13+"!E;F0@;V8@>65A<CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,BPT-CDL-SDV/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,2PP-S<L,S0R/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-54%!,
M14U%3E1!3"!$25-#3$]355)%($]&($-!4T@M1DQ/5R!)3D9/4DU!5$E/3CPO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#87-H
M('!A:60@9'5R:6YG('EE87(@9F]R($EN=&5R97-T/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XD(#,P,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,2PU.#4\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H
M=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V,E]B
M838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#
M.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R:W-H
M965T<R]3:&5E=#`W+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z
M('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C
M:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-
M151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT
M+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V
M87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#
M;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B
M;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%344^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R
M/CQS=')O;F<^3U)'04Y)6D%424]./&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/C$R($UO;G1H<R!%;F1E
M9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^1&ES8VQO<W5R92!497AT($)L;V-K
M(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^3W)G86YI>F%T:6]N+"!#;VYS;VQI9&%T:6]N(&%N9"!0<F5S
M96YT871I;VX@;V8@1FEN86YC:6%L(%-T871E;65N=',@1&ES8VQO<W5R92!;
M5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD
M:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG
M:'0Z(&)O;&0[)SXQ+@T*("`-"B`@("`@("9N8G-P.R9N8G-P.R9N8G-P.T]2
M1T%.25I!5$E/3CPO9F]N=#X@)FYB<W`[#0H@("`-"B`@("`\+V1I=CX\8G(O
M/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D)I;VUE
M<FEC82P-"B`-"B`@("`@($EN8RX@86YD(%-U8G-I9&EA<FEE<R`H8V]L;&5C
M=&EV96QY(")T:&4@0V]M<&%N>2(I(&%R90T*(`T*("`@("`@<')I;6%R:6QY
M(&5N9V%G960@:6X@=&AE(&1E=F5L;W!M96YT+"!M86YU9F%C='5R92!A;F0-
M"B`@("`@#0H@("`@("!M87)K971I;F<@;V8@;65D:6-A;"!D:6%G;F]S=&EC
M(&MI=',N($%S(&]F($UA>2`S,2P@,C`Q,R!A;F0-"B`@#0H@("`@("`R,#$R
M+"!T:&4@0V]M<&%N>2!H860@;VYE(&]P97)A=&EO;F%L('5N:70N/"]F;VYT
M/@T*("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SY4:&4-"B`@("`-"B`@("`@($-O;7!A;GD@9&5V
M96QO<',L(&UA;G5F86-T=7)E<RP@86YD(&UA<FME=',@;65D:6-A;`T*("`@
M#0H@("`@("!D:6%G;F]S=&EC('!R;V1U8W1S(&1E<VEG;F5D(&9O<B!T:&4@
M96%R;'D@9&5T96-T:6]N(&%N9`T*("`@#0H@("`@("!M;VYI=&]R:6YG(&]F
M(&-H<F]N:6,@9&ES96%S97,@86YD(&UE9&EC86P@8V]N9&ET:6]N<RX@5&AE
M#0H@("`@(`T*("`@("`@0V]M<&%N>29R<W%U;SMS(&UE9&EC86P@9&EA9VYO
M<W1I8R!P<F]D=6-T<R!A<F4@<V]L9`T*("`@#0H@("`@("!W;W)L9'=I9&4@
M:6X@='=O(&UA<FME=',Z(#$I(&-L:6YI8V%L(&QA8F]R871O<FEE<R!A;F0@
M,BD-"B`@("`-"B`@("`@('!O:6YT(&]F(&-A<F4@*'!H>7-I8VEA;G,G(&]F
M9FEC97,@86YD(&]V97(M=&AE+6-O=6YT97(-"B`@#0H@("`@("!D<G5G<W1O
M<F5S*2X@5&AE(&1I86=N;W-T:6,@=&5S="!K:71S(&%R92!U<V5D('1O(&%N
M86QY>F4-"B`@("`-"B`@("`@(&)L;V]D+"!U<FEN92!O<B!F96-A;"!S86UP
M;&5S(&9R;VT@<&%T:65N=',@:6X@=&AE(&1I86=N;W-I<PT*("`-"B`@("`@
M(&]F('9A<FEO=7,@9&ES96%S97,@86YD(&]T:&5R(&UE9&EC86P@8V]M<&QI
M8V%T:6]N<RP@;W(@=&\-"B`@("`@#0H@("`@("!M96%S=7)E('1H92!L979E
M;"!O9B!S<&5C:69I8R!H;W)M;VYE<RP@86YT:6)O9&EE<RP@86YT:6=E;G,-
M"B`@#0H@("`@("!O<B!O=&AE<B!S=6)S=&%N8V5S+"!W:&EC:"!M87D@97AI
M<W0@:6X@=&AE(&AU;6%N(&)O9'D@:6X-"B`@("`-"B`@("`@(&5X=')E;65L
M>2!S;6%L;"!C;VYC96YT<F%T:6]N<RX\+V9O;G0^#0H@#0H@("`@/"]D:78^
M/&)R+SX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T
M86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T
M7V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N
M="U,;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V
M,E]C-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#`X+FAT;6P-"D-O;G1E
M;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E
M;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT
M;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT
M+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS
M8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J
M($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D
M/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)
M1#!%344^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O
M;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^4U5-05)9($]&(%-)1TY)
M1DE#04Y4($%#0T]53E1)3D<@4$],24-)15,\8G(^/"]S=')O;F<^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^,3(@36]N=&AS
M($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY!8V-O=6YT:6YG(%!O;&EC
M:65S(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^4VEG;FEF:6-A;G0@06-C;W5N=&EN9R!0;VQI8VEE<R!;
M5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD
M:78^#0H@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT
M.B!B;VQD.R<^,BX-"B`@#0H@("`@("`F;F)S<#LF;F)S<#LF;F)S<#M354U!
M4ED@3T8@4TE'3DE&24-!3E0@04-#3U5.5$E.1PT*("`@(`T*("`@("`@4$],
M24-)15,\+V9O;G0^)FYB<W`[#0H@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^
M#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG:'0Z
M(&)O;&0[)SY04DE.0TE03$53#0H@("`@(`T*("`@("`@3T8@0T].4T],241!
M5$E/3CPO9F]N=#XF;F)S<#L-"B`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@
M("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*("`@
M("`@8V]N<V]L:61A=&5D(&9I;F%N8VEA;"!S=&%T96UE;G1S(&9O<B!T:&4@
M>65A<G,@96YD960@36%Y(#,Q+`T*("`@#0H@("`@("`R,#$S(&%N9"`R,#$R
M(&EN8VQU9&4@=&AE(&%C8V]U;G1S(&]F($)I;VUE<FEC82P@26YC+@T*("`@
M("`-"B`@("`@("@B0FEO;65R:6-A(BD@87,@=V5L;"!A<R!I=',@1V5R;6%N
M('-U8G-I9&EA<GD@86YD($UE>&EC86X-"B`@("`@#0H@("`@("!S=6)S:61I
M87)Y('=H:6-H(&AA=F4@;F]T(&)E9W5N(&]P97)A=&EO;G,N($%L;"!S:6=N
M:69I8V%N=`T*(`T*("`@("`@:6YT97)C;VUP86YY(&%C8V]U;G1S(&%N9"!T
M<F%N<V%C=&EO;G,@:&%V92!B965N(&5L:6UI;F%T960-"B`-"B`@("`@(&EN
M(&-O;G-O;&ED871I;VXN("9N8G-P.SPO9F]N=#X-"B`@(`T*("`@(#PO9&EV
M/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F
M;VYT+7=E:6=H=#H@8F]L9#LG/D%#0T]53E1)3D<-"B`@("`@#0H@("`@("!%
M4U1)34%415,\+V9O;G0^)FYB<W`[#0H@("`@#0H@("`@/"]D:78^/&)R+SX\
M9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY4:&4-"B`@
M("`-"B`@("`@('!R97!A<F%T:6]N(&]F('1H92!C;VYS;VQI9&%T960@9FEN
M86YC:6%L('-T871E;65N=',@:6X-"B`@#0H@("`@("!C;VYF;W)M:71Y('=I
M=&@@86-C;W5N=&EN9R!P<FEN8VEP;&5S(&=E;F5R86QL>2!A8V-E<'1E9"!I
M;@T*(`T*("`@("`@=&AE(%5N:71E9"!3=&%T97,@;V8@06UE<FEC82`H)FQD
M<75O.T=!05`F<F1Q=6\[*2!R97%U:7)E<PT*("`@#0H@("`@("!M86YA9V5M
M96YT('1O(&UA:V4@97-T:6UA=&5S(&%N9"!A<W-U;7!T:6]N<R!T:&%T(&%F
M9F5C="!T:&4-"B`@#0H@("`@("!R97!O<G1E9"!A;6]U;G1S(&]F(&%S<V5T
M<R!A;F0@;&EA8FEL:71I97,@86YD(&1I<V-L;W-U<F4@;V8-"B`@#0H@("`@
M("!C;VYT:6YG96YT(&%S<V5T<R!A;F0@;&EA8FEL:71I97,@870@=&AE(&1A
M=&4@;V8@=&AE#0H@("`@#0H@("`@("!F:6YA;F-I86P@<W1A=&5M96YT<RP@
M86YD('1H92!R97!O<G1E9"!A;6]U;G1S(&]F(')E=F5N=65S#0H@("`@(`T*
M("`@("`@86YD(&5X<&5N<V5S(&1U<FEN9R!T:&4@<F5P;W)T960@<&5R:6]D
M+B!!8W1U86P@<F5S=6QT<R!C;W5L9`T*("`@#0H@("`@("!M871E<FEA;&QY
M(&1I9F9E<B!F<F]M('1H;W-E(&5S=&EM871E<RX\+V9O;G0^#0H@("`@#0H@
M("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^1D%)4@T*("`@(`T*("`@("`@
M5D%,544@3T8@1DE.04Y#24%,($E.4U1254U%3E13/"]F;VYT/B9N8G-P.PT*
M("`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*("`@("`@0V]M<&%N>2!H87,@
M9FEN86YC:6%L(&EN<W1R=6UE;G1S('=H97)E8GD@=&AE(&9A:7(@;6%R:V5T
M#0H@("`@#0H@("`@("!V86QU92!O9B!T:&4@9FEN86YC:6%L(&EN<W1R=6UE
M;G1S(&-O=6QD(&)E(&1I9F9E<F5N="!T:&%N#0H@("`@(`T*("`@("`@=&AA
M="!R96-O<F1E9"!O;B!A(&AI<W1O<FEC86P@8F%S:7,N(%1H92!#;VUP86YY
M)W,@9FEN86YC:6%L#0H@(`T*("`@("`@:6YS=')U;65N=',@8V]N<VES="!O
M9B!I=',@8V%S:"!A;F0@8V%S:"!E<75I=F%L96YT<RP-"B`@("`@#0H@("`@
M("!A8V-O=6YT<R!R96-E:79A8FQE+"!C;VUM97)C:6%L(&)A;FL@;&EN92!O
M9B!C<F5D:70L(&%N9`T*("`@#0H@("`@("!A8V-O=6YT<R!P87EA8FQE+B!4
M:&4@8V%R<GEI;F<@86UO=6YT<R!O9B!T:&4@0V]M<&%N>2=S#0H@(`T*("`@
M("`@9FEN86YC:6%L(&EN<W1R=6UE;G1S(&%P<')O>&EM871E('1H96ER(&9A
M:7(@=F%L=65S+CPO9F]N=#X-"B`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*
M("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B
M;VQD.R<^0T].0T5.5%)!5$E/3@T*("`@#0H@("`@("!/1B!#4D5$250@4DE3
M2SPO9F]N=#XF;F)S<#L-"B`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@
M("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*("`@
M("`@0V]M<&%N>2!M86EN=&%I;G,@8V%S:"!B86QA;F-E<R!A="!C97)T86EN
M(&9I;F%N8VEA;`T*("`@(`T*("`@("`@:6YS=&ET=71I;VYS(&EN(&5X8V5S
M<R!O9B!A;6]U;G1S(&EN<W5R960@8GD@9F5D97)A;`T*("`@(`T*("`@("`@
M86=E;F-I97,N/"]F;VYT/@T*("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-
M"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&AE#0H@("`@#0H@
M("`@("!#;VUP86YY('!R;W9I9&5S(&-R961I="!I;B!T:&4@;F]R;6%L(&-O
M=7)S92!O9B!B=7-I;F5S<R!T;PT*(`T*("`@("`@8W5S=&]M97)S('1H<F]U
M9VAO=70@=&AE(%5N:71E9"!3=&%T97,@86YD(&9O<F5I9VX@;6%R:V5T<RX-
M"B`-"B`@("`@("8C,38P.U1H92!#;VUP86YY(&AA9"!O;F4@8W5S=&]M97(@
M=VAI8V@@86-C;W5N=&5D(&9O<B`R.2XW)0T*(`T*("`@("`@86YD(#,W+C(E
M(&]F(&ET<R!S86QE<R!F;W(@=&AE('EE87)S(&5N9&5D($UA>2`S,2P@,C`Q
M,R!A;F0-"B`-"B`@("`@(#(P,3(L(')E<W!E8W1I=F5L>2X@1'5R:6YG('1H
M92!L87-T('%U87)T97(@;V8@=&AE('EE87(@96YD960-"B`@(`T*("`@("`@
M36%Y(#,Q+"`R,#$S+"!T:&4@0V]M<&%N>2!T97)M:6YA=&5D(&ET<R!C;VYT
M<F%C="!W:71H('1H:7,-"B`-"B`@("`@(&-U<W1O;65R(&1U92!T;R!C97)T
M86EN('!R;W!R:65T87)Y(&1I<V%G<F5E;65N=',@86YD(&5N=&5R960-"B`@
M(`T*("`@("`@:6YT;R!A;B!A9W)E96UE;G0@=VET:"!A(&YE=R!C=7-T;VUE
M<BX@1'5R:6YG('1H92!Y96%R(&5N9&5D#0H@(`T*("`@("`@36%Y(#,Q+"`R
M,#$S+"!T:&ES(&YE=R!C=7-T;VUE<B!A8V-O=6YT960@9F]R(#$P+C@E(&]F
M('-A;&5S+@T*("`@#0H@("`@("!4:&4@0V]M<&%N>2!P97)F;W)M<R!O;F=O
M:6YG(&-R961I="!E=F%L=6%T:6]N<R!O9B!I=',-"B`-"B`@("`@(&-U<W1O
M;65R<R!A;F0@<F5Q=6ER97,@<')E<&%Y;65N="!I;B!S;VUE(&-I<F-U;7-T
M86YC97,N($%T#0H@#0H@("`@("!-87D@,S$L(#(P,3,@86YD(#(P,3(L(&]N
M92!C=7-T;VUE<B!A8V-O=6YT960@9F]R(#$T+C@E(&%N9`T*(`T*("`@("`@
M-#4N-B4@;V8@9W)O<W,@86-C;W5N=',@<F5C96EV86)L92P@<F5S<&5C=&EV
M96QY+CPO9F]N=#X-"B`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@
M#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D9O<@T*("`@(`T*("`@("`@
M=&AE('EE87(@96YD960@36%Y(#,Q+"`R,#$S+"!O;F4@8V]M<&%N>2!A8V-O
M=6YT960@9F]R(#(V+C8E#0H@(`T*("`@("`@;V8@=&AE('!U<F-H87-E<R!O
M9B!R87<@;6%T97)I86QS+B!&;W(@=&AE('EE87(@96YD960@36%Y(#,Q+`T*
M("`@#0H@("`@("`R,#$R+"!T=V\@8V]M<&%N:65S(&%C8V]U;G1E9"!F;W(@
M,S`N."4@;V8@=&AE('!U<F-H87-E<R!F;W(-"B`@#0H@("`@("!R87<@;6%T
M97)I86QS+CPO9F]N=#X-"B`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@
M("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG:'0Z(&)O
M;&0[)SY'14]'4D%02$E##0H@("`@(`T*("`@("`@0T].0T5.5%)!5$E/3CPO
M9F]N=#XF;F)S<#L-"B`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-
M"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^07,-"B`@(`T*("`@("`@;V8@
M36%Y(#,Q+"`R,#$S(&%N9"`R,#$R+"!A<'!R;WAI;6%T96QY("0S-34L,#`P
M(&%N9"`D-3,X+#`P,`T*("`@#0H@("`@("!O9B!":6]M97)I8V$G<R!G<F]S
M<R!I;G9E;G1O<GD@86YD(&%P<')O>&EM871E;'D@)#@L,#`P(&%N9`T*(`T*
M("`@("`@)#0L,#`P+"!O9B!":6]M97)I8V$G<R!P<F]P97)T>2!A;F0@97%U
M:7!M96YT+"!N970@;V8-"B`@("`@#0H@("`@("!A8V-U;75L871E9"!D97!R
M96-I871I;VX@86YD(&%M;W)T:7IA=&EO;BP@=V%S(&QO8V%T960@:6X-"B`@
M("`-"B`@("`@($UE>&EC86QI+"!-97AI8V\L(')E<W!E8W1I=F5L>2X\+V9O
M;G0^#0H@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^0T%32`T*("`@
M(`T*("`@("`@15%5259!3$5.5%,\+V9O;G0^)FYB<W`[#0H@#0H@("`@/"]D
M:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY#87-H#0H@("`@(`T*("`@("`@86YD(&-A<V@@97%U:79A;&5N=',@8V]N
M<VES="!O9B!D96UA;F0@9&5P;W-I=',@86YD(&UO;F5Y#0H@("`@#0H@("`@
M("!M87)K970@86-C;W5N=',@=VET:"!O<FEG:6YA;"!M871U<FET:65S(&]F
M(&QE<W,@=&AA;B!T:')E90T*(`T*("`@("`@;6]N=&AS+CPO9F]N=#X-"B`@
M#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^04-#3U5.5%,-"B`@(`T*
M("`@("`@4D5#14E604),13PO9F]N=#XF;F)S<#L-"B`@("`@#0H@("`@/"]D
M:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY4:&4-"B`@("`-"B`@("`@($-O;7!A;GD@97AT96YD<R!U;G-E8W5R960@
M8W)E9&ET('1O(&ET<R!C=7-T;VUE<G,@;VX@80T*(`T*("`@("`@<F5G=6QA
M<B!B87-I<RX@)FYB<W`[26YT97)N871I;VYA;"!A8V-O=6YT<R!A<F4@<F5Q
M=6ER960@=&\-"B`@("`@#0H@("`@("!P<F5P87D@=6YT:6P@=&AE>2!E<W1A
M8FQI<V@@82!H:7-T;W)Y('=I=&@@=&AE($-O;7!A;GD@86YD(&%T#0H@("`-
M"B`@("`@('1H870@=&EM92P@=&AE>2!A<F4@97AT96YD960@8W)E9&ET(&%T
M(&QE=F5L<R!B87-E9"!O;B!A#0H@("`-"B`@("`@(&YU;6)E<B!O9B!C<FET
M97)I82X@)FYB<W`[0W)E9&ET(&QE=F5L<R!A<F4@87!P<F]V960@8GD-"B`-
M"B`@("`@(&1E<VEG;F%T960@=7!P97(@;&5V96P@;6%N86=E;65N="X@)FYB
M<W`[1&]M97-T:6,@8W5S=&]M97)S#0H@("`@(`T*("`@("`@87)E(&5X=&5N
M9&5D(&EN:71I86P@)#4P,"!C<F5D:70@;&EM:71S('5N=&EL('1H97D@97-T
M86)L:7-H#0H@(`T*("`@("`@82!H:7-T;W)Y('=I=&@@=&AE($-O;7!A;GD@
M;W(@<W5B;6ET(&-R961I="!I;F9O<FUA=&EO;BX-"B`@(`T*("`@("`@)FYB
M<W`[06QL(&EN8W)E87-E<R!I;B!C<F5D:70@;&EM:71S(&%R92!A;'-O(&%P
M<')O=F5D(&)Y#0H@("`-"B`@("`@(&1E<VEG;F%T960@=7!P97(@;&5V96P@
M;6%N86=E;65N="X@)FYB<W`[36%N86=E;65N="!E=F%L=6%T97,-"B`@#0H@
M("`@("!R96-E:79A8FQE<R!O;B!A('%U87)T97)L>2!B87-I<R!A;F0@861J
M=7-T<R!T:&4@<F5S97)V92!F;W(-"B`@#0H@("`@("!B860@9&5B="!A8V-O
M<F1I;F=L>2X@)FYB<W`[0F%L86YC97,@;W9E<B!N:6YE='D@9&%Y<R!O;&0@
M87)E#0H@(`T*("`@("`@=7-U86QL>2!R97-E<G9E9"!F;W(N("9N8G-P.SPO
M9F]N=#X-"B`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SY/8V-A<VEO;F%L;'D-"B`@(`T*("`@("`@
M8V5R=&%I;B!L;VYG+7-T86YD:6YG(&-U<W1O;65R<RP@=VAO(')O=71I;F5L
M>2!P;&%C92!L87)G90T*("`@("`-"B`@("`@(&]R9&5R<RP@=VEL;"!H879E
M('5N=7-U86QL>2!L87)G92!R96-E:79A8FQE<R!B86QA;F-E<PT*(`T*("`@
M("`@<F5L871I=F4@=&\@=&AE('1O=&%L(&=R;W-S(')E8V5I=F%B;&5S+B`F
M;F)S<#L@36%N86=E;65N=`T*("`@(`T*("`@("`@;6]N:71O<G,@=&AE('!A
M>6UE;G1S(&9O<B!T:&5S92!L87)G92!B86QA;F-E<R!C;&]S96QY(&%N9`T*
M("`@("`-"B`@("`@('9E<GD@;V9T96X@<F5Q=6ER97,@<&%Y;65N="!O9B!E
M>&ES=&EN9R!I;G9O:6-E<R!B969O<F4-"B`@#0H@("`@("!S:&EP<&EN9R!N
M97<@<V%L97,@;W)D97)S+CPO9F]N=#X-"B`-"B`@("`\+V1I=CX\8G(O/CQD
M:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG
M:'0Z(&)O;&0[)SY)3E9%3E1/4DE%4SPO9F]N=#XF;F)S<#L-"B`@("`-"B`@
M("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/E1H90T*("`@(`T*("`@("`@0V]M<&%N>2!V86QU97,@:6YV96YT
M;W)Y(&%T('1H92!L;W=E<B!O9B!C;W-T("AD971E<FUI;F5D#0H@("`@#0H@
M("`@("!U<VEN9R!A(&-O;6)I;F%T:6]N(&]F('-P96-I9FEC(&QO="!I9&5N
M=&EF:6-A=&EO;B!A;F0@=&AE#0H@("`@(`T*("`@("`@9FER<W0M:6XL(&9I
M<G-T+6]U="!M971H;V1S*2!O<B!M87)K970N($UA;F%G96UE;G0-"B`@#0H@
M("`@("!P97)I;V1I8V%L;'D@<F5V:65W<R!I;G9E;G1O<GD@9F]R(&5X8V5S
M<R!Q=6%N=&ET:65S(&%N9`T*("`@#0H@("`@("!O8G-O;&5S8V5N8V4N($UA
M;F%G96UE;G0@979A;'5A=&5S('%U86YT:71I97,@;VX@:&%N9"P-"B`-"B`@
M("`@('!H>7-I8V%L(&-O;F1I=&EO;BP@86YD('1E8VAN:6-A;"!F=6YC=&EO
M;F%L:71Y(&%S('1H97-E#0H@("`-"B`@("`@(&-H87)A8W1E<FES=&EC<R!M
M87D@8F4@:6UP86-T960@8GD@86YT:6-I<&%T960@8W5S=&]M97(-"B`@#0H@
M("`@("!D96UA;F0@9F]R(&-U<G)E;G0@<')O9'5C=',@86YD(&YE=R!P<F]D
M=6-T(&EN=')O9'5C=&EO;G,N#0H@("`@(`T*("`@("`@5&AE(')E<V5R=F4@
M:7,@861J=7-T960@8F%S960@;VX@<W5C:"!E=F%L=6%T:6]N+"!W:71H(&$-
M"B`@(`T*("`@("`@8V]R<F5S<&]N9&EN9R!P<F]V:7-I;VX@:6YC;'5D960@
M:6X@8V]S="!O9B!S86QE<RX@06)N;W)M86P-"B`-"B`@("`@(&%M;W5N=',@
M;V8@:61L92!F86-I;&ET>2!E>'!E;G-E<RP@9G)E:6=H="P@:&%N9&QI;F<@
M8V]S=',-"B`@("`@#0H@("`@("!A;F0@=V%S=&5D(&UA=&5R:6%L(&%R92!R
M96-O9VYI>F5D(&%S(&-U<G)E;G0@<&5R:6]D(&-H87)G97,-"B`@#0H@("`@
M("!A;F0@=&AE(&%L;&]C871I;VX@;V8@9FEX960@<')O9'5C=&EO;B!O=F5R
M:&5A9"!I<R!B87-E9"!O;@T*(`T*("`@("`@=&AE(&YO<FUA;"!C87!A8VET
M>2!O9B!T:&4@<')O9'5C=&EO;B!F86-I;&ET:65S+@T*(`T*("`@("`@)FYB
M<W`[/"]F;VYT/@T*("`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@
M#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DEN=F5N=&]R:65S#0H@(`T*
M("`@("`@87!P<F]X:6UA=&4@=&AE(&9O;&QO=VEN9R!A="!-87D@,S$Z/"]F
M;VYT/@T*(`T*("`@(#PO9&EV/CQB<B\^/'1A8FQE('-T>6QE/3-$)V)O<F1E
M<BUS<&%C:6YG.B`P<'@[(&)O<F1E<BUC;VQL87!S93H@8V]L;&%P<V4[)SX-
M"B`@#0H@("`@("`\='(^#0H@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G=VED
M=&@Z(#@W+C!P=#LG/@T*("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@
M("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@
M,3`Q+C5P=#LG/@T*("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@
M(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#4W
M+C!P=#LG/@T*("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T
M9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,S,N-S5P
M=#LG/@T*("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^
M#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#4W+C!P=#LG
M/@T*("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`\+W1R/@T*("`@#0H@("`@("`\='(^#0H@(`T*("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^
M#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF
M;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S
M<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF
M;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S
M<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF
M;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#L\+V9O;G0^#0H@
M("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@("`@#0H@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3,\+V9O;G0^#0H@("`@#0H@("`@("`@
M("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-
M"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`@("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q,CPO9F]N=#X-"B`@("`-"B`@("`@
M("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M(#PO='(^#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@("`@("`@(#QT9#X-"B`@
M("`-"B`@("`@("`@("`\9&EV/@T*("`-"B`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^4F%W#0H@("`@(`T*("`@("`@("`@("`@;6%T97)I86QS
M/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@
M("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`-"B`@
M("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@
M("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^-S@W+#`P,#PO9F]N=#X-"B`@#0H@("`@("`@("`@/"]D
M:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-
M"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B0\+V9O;G0^#0H@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@
M/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C@Y-BPP,#`\+V9O;G0^#0H@
M(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@
M(`T*("`@("`@/"]T<CX-"B`@(`T*("`@("`@/'1R/@T*("`-"B`@("`@("`@
M/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78^#0H@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SY7;W)K#0H@#0H@("`@("`@("`@("!I;B!P
M<F]G<F5S<SPO9F]N=#X-"B`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@
M("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@
M("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@
M(#QT9#X-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/C4U-2PP,#`F;F)S<#L\+V9O;G0^#0H@(`T*("`@("`@("`@(#PO
M9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^
M#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXU-30L,#`P/"]F;VYT/@T*("`-"B`@("`@
M("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M(#PO='(^#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-
M"B`@("`@("`@("`\9&EV/@T*("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^1FEN:7-H960-"B`@("`@#0H@("`@("`@("`@("!P<F]D=6-T
M<SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@
M("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB
M;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@("9N
M8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@
M(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C(Y
M+#`P,"9N8G-P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@/"]D:78^#0H@("`-
M"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B
M;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@
M("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C,W,2PP,#`\+V9O;G0^#0H@(`T*("`@("`@("`@(#PO9&EV/@T*("`@
M#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T<CX-"B`@(`T*("`@
M("`@/'1R/@T*("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78^
M#0H@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY4;W1A;#PO
M9F]N=#X-"B`@("`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@
M/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV
M('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@#0H@("`@("`@
M("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C$L-3<Q+#`P,"9N8G-P.SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`\
M+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M)#PO9F]N=#X-"B`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\
M+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,2PX,C$L,#`P/"]F;VYT/@T*("`@
M(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@
M(`T*("`@("`@/"]T<CX-"B`@(`T*("`@(#PO=&%B;&4^/&)R+SX\9&EV/@T*
M(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY297-E<G9E<PT*("`@(`T*
M("`@("`@9F]R(&EN=F5N=&]R>2!O8G-O;&5S8V5N8V4@87)E(')E8V]R9&5D
M(&%S(&YE8V5S<V%R>2!T;PT*("`-"B`@("`@(')E9'5C92!O8G-O;&5T92!I
M;G9E;G1O<GD@=&\@97-T:6UA=&5D(&YE="!R96%L:7IA8FQE('9A;'5E#0H@
M#0H@("`@("!O<B!T;R!S<&5C:69I8V%L;'D@<F5S97)V92!F;W(@;V)S;VQE
M=&4@:6YV96YT;W)Y('1H870@=&AE#0H@("`@(`T*("`@("`@0V]M<&%N>2!I
M;G1E;F1S('1O(&1I<W!O<V4@;V8N/"]F;VYT/@T*("`@("`-"B`@("`\+V1I
M=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@
M9F]N="UW96EG:'0Z(&)O;&0[)SY04D]015)460T*("`@#0H@("`@("!!3D0@
M15%525!-14Y4/"]F;VYT/B9N8G-P.PT*("`@#0H@("`@/"]D:78^/&)R+SX\
M9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY0<F]P97)T
M>0T*("`@(`T*("`@("`@86YD(&5Q=6EP;65N="!A<F4@<W1A=&5D(&%T(&-O
M<W0N($5X<&5N9&ET=7)E<R!F;W(@861D:71I;VYS#0H@(`T*("`@("`@86YD
M(&UA:F]R(&EM<')O=F5M96YT<R!A<F4@8V%P:71A;&EZ960N(%)E<&%I<G,@
M86YD#0H@("`-"B`@("`@(&UA:6YT96YA;F-E(&-O<W1S(&%R92!C:&%R9V5D
M('1O(&]P97)A=&EO;G,@87,@:6YC=7)R960N(%=H96X-"B`@(`T*("`@("`@
M<')O<&5R='D@86YD(&5Q=6EP;65N="!A<F4@<F5T:7)E9"!O<B!O=&AE<G=I
M<V4@9&ES<&]S960@;V8L#0H@(`T*("`@("`@=&AE(')E;&%T960@8V]S="!A
M;F0@86-C=6UU;&%T960@9&5P<F5C:6%T:6]N(&]R(&%M;W)T:7IA=&EO;@T*
M("`@#0H@("`@("!A<F4@<F5M;W9E9"!F<F]M('1H92!A8V-O=6YT<RP@86YD
M(&=A:6YS(&]R(&QO<W-E<R!F<F]M#0H@(`T*("`@("`@<F5T:7)E;65N=',@
M86YD(&1I<W!O<VET:6]N<R!A<F4@8W)E9&ET960@;W(@8VAA<F=E9"!T;PT*
M("`-"B`@("`@(&EN8V]M92X\+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^
M/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&5P<F5C
M:6%T:6]N#0H@("`-"B`@("`@(&%N9"!A;6]R=&EZ871I;VX@87)E('!R;W9I
M9&5D(&]V97(@=&AE(&5S=&EM871E9"!U<V5F=6P@;&EV97,-"B`@(`T*("`@
M("`@;V8@=&AE(')E;&%T960@87-S971S+"!R86YG:6YG(&9R;VT@-2!T;R`Q
M,"!Y96%R<RP@=7-I;F<@=&AE#0H@(`T*("`@("`@<W1R86EG:'0M;&EN92!M
M971H;V0N($QE87-E:&]L9"!I;7!R;W9E;65N=',@87)E(&%M;W)T:7IE9`T*
M("`@("`-"B`@("`@(&]V97(@=&AE(&QE<W-E<B!O9B!T:&4@97-T:6UA=&5D
M('5S969U;"!L:69E(&]F('1H92!A<W-E="!O<@T*("`-"B`@("`@('1H92!T
M97)M(&]F('1H92!L96%S92X@1&5P<F5C:6%T:6]N(&%N9"!A;6]R=&EZ871I
M;VX@97AP96YS90T*("`-"B`@("`@(&]N('!R;W!E<G1Y(&%N9"!E<75I<&UE
M;G0@86YD(&QE87-E:&]L9"!I;7!R;W9E;65N=',@86UO=6YT960-"B`@(`T*
M("`@("`@=&\@)#$X-RPS,C4@86YD("0Q-#<L,CDW(&9O<B!T:&4@>65A<G,@
M96YD960@36%Y(#,Q+"`R,#$S(&%N9`T*("`@#0H@("`@("`R,#$R+"!R97-P
M96-T:79E;'DN/"]F;VYT/@T*("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-
M"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@
M8F]L9#LG/DE.5$%.1TE"3$4-"B`@("`@#0H@("`@("!!4U-%5%,\+V9O;G0^
M)FYB<W`[#0H@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SY);G1A;F=I8FQE#0H@#0H@("`@("!A<W-E
M=',@:6YC;'5D92!T<F%D96UA<FMS+"!P<F]D=6-T(')I9VAT<RP@=&5C:&YO
M;&]G>2!R:6=H=',-"B`@#0H@("`@("!A;F0@<&%T96YT<RP@86YD(&%R92!A
M8V-O=6YT960@9F]R(&)A<V5D(&]N($%C8V]U;G1I;F<-"B`-"B`@("`@(%-T
M86YD87)D<R!#;V1I9FEC871I;VX@*"9L9'%U;SM!4T,F<F1Q=6\[*2PF;F)S
M<#M!4T,@,S4P#0H@("`@(`T*("`@("`@)FQD<75O.SPO9F]N=#X\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#L@9F]N="US='EL93H@:71A;&EC.R<^26YT86YG:6)L97,-
M"B`-"B`@("`@("9N9&%S:#L@1V]O9'=I;&P@86YD($]T:&5R/"]F;VYT/CQF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^)G)D<75O.PT*("`@("`-"B`@("`@("A!4T,@
M,S4P*2X@26X@=&AA="!R96=A<F0L(&EN=&%N9VEB;&4@87-S971S('1H870@
M:&%V90T*(`T*("`@("`@:6YD969I;FET92!U<V5F=6P@;&EV97,@87)E(&YO
M="!A;6]R=&EZ960@8G5T(&%R92!T97-T960@870-"B`-"B`@("`@(&QE87-T
M(&%N;G5A;&QY(&9O<B!I;7!A:7)M96YT(&]R(&UO<F4@9G)E<75E;G1L>2!I
M9B!E=F5N=',@;W(-"B`@(`T*("`@("`@8VAA;F=E<R!I;B!C:7)C=6US=&%N
M8V5S(&EN9&EC871E('1H870@=&AE(&%S<V5T(&UI9VAT(&)E#0H@("`@#0H@
M("`@("!I;7!A:7)E9"X\+V9O;G0^#0H@("`@#0H@("`@/"]D:78^/&)R+SX\
M9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY);G1A;F=I
M8FQE#0H@#0H@("`@("!A<W-E=',@87)E(&)E:6YG(&%M;W)T:7IE9"!U<VEN
M9R!T:&4@<W1R86EG:'0M;&EN92!M971H;V0-"B`@("`-"B`@("`@(&]V97(@
M=&AE('5S969U;"!L:69E+"!N;W0@=&\@97AC965D(#$X('EE87)S(&9O<B!M
M87)K971I;F<-"B`@("`@#0H@("`@("!A;F0@9&ES=')I8G5T:6]N(')I9VAT
M<R!A;F0@<'5R8VAA<V5D('1E8VAN;VQO9WD@=7-E(')I9VAT<RP-"B`@#0H@
M("`@("!A;F0@,3<@>65A<G,@9F]R('!A=&5N=',N($%M;W)T:7IA=&EO;B!A
M;6]U;G1E9"!T;R`D,CDL,S@S#0H@("`@(`T*("`@("`@86YD("0S,BPX,C<@
M9F]R('1H92!Y96%R<R!E;F1E9"!-87D@,S$L(#(P,3,@86YD(#(P,3(L#0H@
M#0H@("`@("!R97-P96-T:79E;'DN($EN=&%N9VEB;&4@87-S971S('=I=&@@
M:6YD969I;FET92!L:79E<R!S=6-H(&%S#0H@("`-"B`@("`@('!E<G!E='5A
M;"!L:6-E;G-E<R!A<F4@;F]T(&%M;W)T:7IE9"!B=70@<F%T:&5R('1E<W1E
M9"!F;W(-"B`@("`@#0H@("`@("!I;7!A:7)M96YT(&%T(&QE87-T(&%N;G5A
M;&QY+CPO9F]N=#X-"B`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@
M#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/CQF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^5&AE#0H@("`-"B`@("`@($-O;7!A;GD@87-S97-S97,@=&AE(')E8V]V
M97)A8FEL:71Y(&]F('1H97-E(&EN=&%N9VEB;&4-"B`@#0H@("`@("!A<W-E
M=',@8GD@9&5T97)M:6YI;F<@=VAE=&AE<B!T:&4@86UO<G1I>F%T:6]N(&]F
M('1H92!A<W-E="=S#0H@("`-"B`@("`@(&)A;&%N8V4@;W9E<B!I=',@<F5M
M86EN:6YG(&QI9F4@8V%N(&)E(')E8V]V97)E9"!T:')O=6=H#0H@("`-"B`@
M("`@('!R;VIE8W1E9"!U;F1I<V-O=6YT960@9G5T=7)E(&-A<V@@9FQO=W,N
M($EN($IU;'D@,C`Q,BP@=&AE#0H@#0H@("`@("!&05-"(&ES<W5E9"!A;F]T
M:&5R('5P9&%T92!T;R!!4T,@,S4P(#QE;3Y);G1A;F=I8FQE<R`F(S@R,3$[
M#0H@("`-"B`@("`@($=O;V1W:6QL(&%N9"!/=&AE<CH@5&5S=&EN9R!);F1E
M9FEN:71E+4QI=F5D($EN=&%N9VEB;&4-"B`@#0H@("`@("!!<W-E=',@9F]R
M($EM<&%I<FUE;G0\+V5M/BX@5&AI<R!U<&1A=&4@<VEM<&QI9FEE<R!T:&4-
M"B`@#0H@("`@("!G=6ED86YC92!F;W(@=&5S=&EN9R!I;7!A:7)M96YT(&]F
M(&EN9&5F:6YI=&4M;&EV960-"B`@(`T*("`@("`@:6YT86YG:6)L92!A<W-E
M=',@;W1H97(@=&AA;B!G;V]D=VEL;"X@1'5R:6YG(&9I<V-A;"`R,#$S+`T*
M("`@("`-"B`@("`@('1H92!#;VUP86YY(&%D;W!T960@=&AE('5P9&%T960@
M9W5I9&%N8V4@:6X@05-#(#,U,"!A;F0@=7-E9`T*("`-"B`@("`@('1H92!Q
M=6%L:71A=&EV92!A<W-E<W-M96YT('1O(&1E=&5R;6EN92!W:&5T:&5R('1H
M97)E('=E<F4-"B`@("`@#0H@("`@("!A;GD@:6UP86ER;65N="X@5&AI<R!A
M;F%L>7-I<R!I;F1I8V%T960@=&AA="!N;R!I;7!A:7)M96YT#0H@("`@(`T*
M("`@("`@861J=7-T;65N="!W87,@<F5Q=6ER960@87,@;V8@36%Y(#,Q+"`R
M,#$S+CPO9F]N=#X\+V9O;G0^#0H@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*
M("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B
M;VQD.R<^24Y615-4345.5%,\+V9O;G0^)FYB<W`[#0H@("`@#0H@("`@/"]D
M:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY&<F]M#0H@("`@(`T*("`@("`@=&EM92UT;RUT:6UE+"!T:&4@0V]M<&%N
M>2!M86ME<R!I;G9E<W1M96YT<R!I;B!P<FEV871E;'DM:&5L9`T*("`@#0H@
M("`@("!C;VUP86YI97,N("9N8G-P.U1H92!#;VUP86YY(&1E=&5R;6EN97,@
M=VAE=&AE<B!T:&4@9F%I<@T*("`-"B`@("`@('9A;'5E<R!O9B!A;GD@:6YV
M97-T;65N=',@:6X@<')I=F%T96QY+6AE;&0@96YT:71I97,@:&%V90T*("`@
M(`T*("`@("`@9&5C;&EN960@8F5L;W<@=&AE:7(@8V%R<GEI;F<@=F%L=64@
M=VAE;F5V97(@861V97)S92!E=F5N=',-"B`-"B`@("`@(&]R(&-H86YG97,@
M:6X@8VER8W5M<W1A;F-E<R!I;F1I8V%T92!T:&%T(')E8V]R9&5D('9A;'5E
M<R!M87D-"B`@(`T*("`@("`@;F]T(&)E(')E8V]V97)A8FQE+B`F;F)S<#M)
M9B!T:&4@0V]M<&%N>2!C;VYS:61E<G,@86YY('-U8V@-"B`@("`@#0H@("`@
M("!D96-L:6YE('1O(&)E(&]T:&5R('1H86X@=&5M<&]R87)Y("AB87-E9"!O
M;B!V87)I;W5S(&9A8W1O<G,L#0H@("`-"B`@("`@(&EN8VQU9&EN9R!H:7-T
M;W)I8V%L(&9I;F%N8VEA;"!R97-U;'1S+"!A;F0@=&AE(&]V97)A;&P-"B`@
M#0H@("`@("!H96%L=&@@;V8@=&AE(&EN=F5S=&5E)G)S<75O.W,@:6YD=7-T
M<GDI+"!A('=R:71E+61O=VX@=&\-"B`@(`T*("`@("`@97-T:6UA=&5D(&9A
M:7(@=F%L=64@:7,@<F5C;W)D960N(%1H92!#;VUP86YY(&-U<G)E;G1L>2!H
M87,-"B`-"B`@("`@(&YO="!W<FET=&5N(&1O=VX@=&AE(&EN=F5S=&UE;G0@
M86YD(&YO(&5V96YT<R!H879E(&]C8W5R<F5D#0H@#0H@("`@("!W:&EC:"!C
M;W5L9"!I;F1I8V%T92!T:&4@8V%R<GEI;F<@=F%L=64@=&\@8F4@;&5S<R!T
M:&%N('1H90T*(`T*("`@("`@9F%I<B!V86QU92X@26YV97-T;65N=',@<F5P
M<F5S96YT('1H92!#;VUP86YY)G)S<75O.W,-"B`@("`-"B`@("`@(&EN=F5S
M=&UE;G0@:6X@82!0;VQI<V@@9&ES=')I8G5T;W(@=VAI8V@@:7,@<')I;6%R
M:6QY(&5N9V%G960-"B`@(`T*("`@("`@:6X@9&ES=')I8G5T:6YG(&UE9&EC
M86P@9&5V:6-E<RX@)FYB<W`[5&AE($-O;7!A;GD@;W=N<PT*(`T*("`@("`@
M87!P<F]X:6UA=&5L>2`V)2!O9B!T:&4@:6YV97-T964L(&%N9"!A8V-O<F1I
M;F=L>2P@87!P;&EE<PT*("`@("`-"B`@("`@('1H92!C;W-T(&UE=&AO9"!T
M;R!A8V-O=6YT(&9O<B!T:&4@:6YV97-T;65N="X@)FYB<W`[56YD97(-"B`@
M("`-"B`@("`@('1H92!C;W-T(&UE=&AO9"P@:6YV97-T;65N=',@87)E(')E
M8V]R9&5D(&%T(&-O<W0L('=I=&@@9V%I;G,-"B`@(`T*("`@("`@86YD(&QO
M<W-E<R!R96-O9VYI>F5D(&%S(&]F('1H92!S86QE(&1A=&4L(&%N9"!I;F-O
M;64-"B`@("`@#0H@("`@("!R96-O<F1E9"!W:&5N(')E8V5I=F5D+CPO9F]N
M=#X-"B`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/E-43T-++4)!
M4T5$#0H@#0H@("`@("!#3TU014Y3051)3TX\+V9O;G0^)FYB<W`[#0H@(`T*
M("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^5&AE#0H@("`@#0H@("`@("!#;VUP86YY(&9O;&QO=W,@=&AE
M(&=U:61A;F-E(&]F('1H92!A8V-O=6YT:6YG('!R;W9I<VEO;G,@;V8-"B`@
M#0H@("`@("!!4T,@-S$X("9L9'%U;SL\+V9O;G0^/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[(&9O;G0M<W1Y;&4Z(&ET86QI8SLG/E-H87)E+6)A<V5D#0H@("`@#0H@
M("`@("!#;VUP96YS871I;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF
M<F1Q=6\[#0H@(`T*("`@("`@*$%30R`W,3@I+"!W:&EC:"!R97%U:7)E<R!T
M:&4@=7-E(&]F('1H92!F86ER+79A;'5E(&)A<V5D#0H@("`@#0H@("`@("!M
M971H;V0@=&\@9&5T97)M:6YE(&-O;7!E;G-A=&EO;B!F;W(@86QL(&%R<F%N
M9V5M96YT<R!U;F1E<@T*(`T*("`@("`@=VAI8V@@96UP;&]Y965S(&%N9"!O
M=&AE<G,@<F5C96EV92!S:&%R97,@;V8@<W1O8VL@;W(@97%U:71Y#0H@(`T*
M("`@("`@:6YS=')U;65N=',@*'=A<G)A;G1S(&%N9"!O<'1I;VYS*2X@5&AE
M(&9A:7(@=F%L=64@;V8@96%C:`T*("`@("`-"B`@("`@(&]P=&EO;B!A=V%R
M9"!I<R!E<W1I;6%T960@;VX@=&AE(&1A=&4@;V8@9W)A;G0@=7-I;F<@=&AE
M#0H@("`-"B`@("`@($)L86-K+5-C:&]L97,@=F%L=6%T:6]N(&UO9&5L('1H
M870@=7-E<R!A<W-U;7!T:6]N<R!F;W(-"B`@#0H@("`@("!E>'!E8W1E9"!V
M;VQA=&EL:71Y+"!E>'!E8W1E9"!D:79I9&5N9',L(&5X<&5C=&5D(&9O<F9E
M:71U<F4-"B`@#0H@("`@("!R871E+"!E>'!E8W1E9"!T97)M+"!A;F0@=&AE
M(')I<VLM9G)E92!I;G1E<F5S="!R871E+@T*("`@("`-"B`@("`@($5X<&5C
M=&5D('9O;&%T:6QI=&EE<R!A<F4@8F%S960@;VX@=V5I9VAT960@879E<F%G
M97,@;V8@=&AE#0H@#0H@("`@("!H:7-T;W)I8V%L('9O;&%T:6QI='D@;V8@
M=&AE($-O;7!A;GDF<G-Q=6\[<R!S=&]C:R!E<W1I;6%T960-"B`-"B`@("`@
M(&]V97(@=&AE(&5X<&5C=&5D('1E<FT@;V8@=&AE(&]P=&EO;G,N(%1H92!E
M>'!E8W1E9`T*("`@#0H@("`@("!F;W)F96ET=7)E(')A=&4@:7,@8F%S960@
M;VX@:&ES=&]R:6-A;"!F;W)F96ET=7)E<PT*("`-"B`@("`@(&5X<&5R:65N
M8V5D+B!4:&4@97AP96-T960@=&5R;2!O9B!O<'1I;VYS(&=R86YT960@:7,@
M9&5R:79E9`T*("`-"B`@("`@('5S:6YG('1H92`F;&1Q=6\[<VEM<&QI9FEE
M9"!M971H;V0F<F1Q=6\[('=H:6-H(&-O;7!U=&5S#0H@#0H@("`@("!E>'!E
M8W1E9"!T97)M(&%S('1H92!A=F5R86=E(&]F('1H92!S=6T@;V8@=&AE('9E
M<W1I;F<@=&5R;0T*(`T*("`@("`@<&QU<R!T:&4@8V]N=')A8W0@=&5R;2!A
M<R!H:7-T;W)I8V%L;'D@=&AE($-O;7!A;GD@:&%D#0H@#0H@("`@("!L:6UI
M=&5D(&%C=&EV:71Y('-U<G)O=6YD:6YG(&ET<R!O<'1I;VYS+B!4:&4@<FES
M:RUF<F5E(')A=&4-"B`@#0H@("`@("!I<R!B87-E9"!O;B!T:&4@52Y3+B!4
M<F5A<W5R>2!Y:65L9"!C=7)V92!I;B!E9F9E8W0@870@=&AE#0H@("`@(`T*
M("`@("`@=&EM92!O9B!G<F%N="!F;W(@=&AE('!E<FEO9"!O9B!T:&4@97AP
M96-T960@=&5R;2X\+V9O;G0^#0H@("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I
M=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^26X-"B`@(`T*
M("`@("`@87!P;'EI;F<@=&AE($)L86-K+5-C:&]L97,@;W!T:6]N<RUP<FEC
M:6YG(&UO9&5L+"!A<W-U;7!T:6]N<PT*("`@#0H@("`@("!A<F4@87,@9F]L
M;&]W<SH@)FYB<W`[/"]F;VYT/@T*(`T*("`@(#PO9&EV/CQB<B\^/'1A8FQE
M('-T>6QE/3-$)V)O<F1E<BUS<&%C:6YG.B`P<'@[(&)O<F1E<BUC;VQL87!S
M93H@8V]L;&%P<V4[)SX-"B`@#0H@("`@("`-"B`@#0H@("`@("`@(#QT<CX-
M"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#(S,2XW-7!T
M.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,3(N,'!T
M.R<^#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@.#<N
M-S5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H
M.B`Q,BXP<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I
M9'1H.B`X-2XU<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*
M("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*
M("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF(S$V
M,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3,F(S$V,#L\+V9O
M;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I
M=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF
M(S$V,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^
M#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3(F
M(S$V,#L\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@
M("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@
M("`@/&1I=B!S='EL93TS1"=T97AT+6EN9&5N=#H@,RXP<'0[)SX-"B`@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&EV:61E;F0-"B`@
M#0H@("`@("`@("`@("`@('EI96QD/"]F;VYT/@T*("`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF(S$V,#L\+V9O;G0^
M#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXP)3PO9F]N=#X-"B`@("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LP)3PO9F]N
M=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT
M<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV
M('-T>6QE/3-$)W1E>'0M:6YD96YT.B`S+C!P=#LG/@T*("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY%>'!E8W1E9`T*("`-"B`@("`@
M("`@("`@("`@=F]L871I;&ET>3PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^-S`N-3DM-S`N-S`E/"]F;VYT/@T*("`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C<W+C<V
M+3@T+CDW)3PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@
M#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)VUA<F=I;BUL969T.B`M,2XU<'0[('1E
M>'0M:6YD96YT.B`T+C5P=#LG/@T*("`@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^4FES:PT*("`@#0H@("`@("`@("`@("`@(&9R964@
M:6YT97)E<W0@<F%T93PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*
M("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/B8C,38P.R8C,38P.SPO9F]N=#X-"B`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/C`N-3$M,"XU,R4\+V9O;G0^#0H@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C`N-C,M,"XW-B4\+V9O;G0^
M#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*
M("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UI;F1E;G0Z(#,N,'!T.R<^#0H@(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D5X<&5C=&5D#0H@(`T*("`@("`@("`@
M("`@("!L:69E/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B8C,38P.R8C,38P.SPO9F]N=#X-"B`@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/C,N-3`-"B`@(`T*("`@("`@("`@("`@("!Y96%R<SPO9F]N
M=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/C,N,C4M,RXW-0T*("`@#0H@("`@("`@("`@("`@('EE87)S/"]F;VYT/@T*
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@#0H@(`T*("`@
M(#PO=&%B;&4^/&)R+SX\<#X-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$
M)V-O;&]R.B`C9F9F9F9F.R<^7SPO9F]N=#X-"B`@#0H@("`@/"]P/CQB<B\^
M/&1I=CX-"B`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG
M:'0Z(&)O;&0[)SY2159%3E5%#0H@(`T*("`@("`@4D5#3T=.251)3TX\+V9O
M;G0^)FYB<W`[#0H@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY2979E;G5E<PT*("`@(`T*("`@("`@
M9G)O;2!P<F]D=6-T('-A;&5S(&%R92!R96-O9VYI>F5D(&%T('1H92!T:6UE
M('1H92!P<F]D=6-T(&ES#0H@(`T*("`@("`@<VAI<'!E9"P@8W5S=&]M87)I
M;'D@1D]"('-H:7!P:6YG('!O:6YT+"!A="!W:&EC:"!P;VEN="!T:71L90T*
M("`@#0H@("`@("!P87-S97,N($%N(&%L;&]W86YC92!I<R!E<W1A8FQI<VAE
M9"!W:&5N(&YE8V5S<V%R>2!F;W(-"B`-"B`@("`@(&5S=&EM871E9"!R971U
M<FYS(&%S(')E=F5N=64@:7,@<F5C;V=N:7IE9"X@07,@;V8@36%Y(#,Q+`T*
M("`@(`T*("`@("`@,C`Q,R!A;F0@,C`Q,BP@=&AE(&%L;&]W86YC92!F;W(@
M<F5T=7)N<R!I<R`D,"X\+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I
M=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H
M=#H@8F]L9#LG/E-(25!024Y'#0H@("`-"B`@("`@($%.1"!(04Y$3$E.1R!&
M1453($%.1"!#3U-44SPO9F]N=#XF;F)S<#L-"B`@#0H@("`@/"]D:78^/&)R
M+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY3:&EP
M<&EN9PT*("`@(`T*("`@("`@86YD(&AA;F1L:6YG(&9E97,@8FEL;&5D('1O
M(&-U<W1O;65R<R!A<F4@<F5Q=6ER960@=&\@8F4-"B`@(`T*("`@("`@8VQA
M<W-I9FEE9"!A<R!N970@<V%L97,L(&%N9"!S:&EP<&EN9R!A;F0@:&%N9&QI
M;F<@8V]S=',@87)E#0H@(`T*("`@("`@<F5Q=6ER960@=&\@8F4@8VQA<W-I
M9FEE9"!A<R!E:71H97(@8V]S="!O9B!S86QE<R!O<@T*("`@(`T*("`@("`@
M9&ES8VQO<V5D(&EN('1H92!N;W1E<R!T;R!T:&4@9FEN86YC:6%L('-T871E
M;65N=',N(%1H90T*("`-"B`@("`@($-O;7!A;GD@:6YC;'5D960@<VAI<'!I
M;F<@86YD(&AA;F1L:6YG(&9E97,@8FEL;&5D('1O#0H@("`@(`T*("`@("`@
M8W5S=&]M97)S(&EN(&YE="!S86QE<RX@5&AE($-O;7!A;GD@:6YC;'5D960@
M<VAI<'!I;F<@86YD#0H@("`@#0H@("`@("!H86YD;&EN9R!C;W-T<R!A<W-O
M8VEA=&5D('=I=&@@:6YB;W5N9"!F<F5I9VAT(&%N9`T*("`-"B`@("`@('5N
M<F5I;6)U<G-E9"!S:&EP<&EN9R!T;R!C=7-T;VUE<G,@:6X@8V]S="!O9B!S
M86QE<RX\+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-
M"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG
M/E)%4T5!4D-(#0H@("`-"B`@("`@($%.1"!$159%3$]0345.5#PO9F]N=#XF
M;F)S<#L-"B`@("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY297-E87)C:`T*("`@(`T*("`@("`@
M86YD(&1E=F5L;W!M96YT(&-O<W1S(&%R92!E>'!E;G-E9"!A<R!I;F-U<G)E
M9"X@5&AE($-O;7!A;GD-"B`-"B`@("`@(&5X<&5N<V5D("0T-3DL,#@V(&%N
M9"`D,S0W+#$R."!O9B!R97-E87)C:"!A;F0@9&5V96QO<&UE;G0-"B`@("`@
M#0H@("`@("!E>'!E;G-E<R!D=7)I;F<@=&AE('EE87)S(&5N9&5D($UA>2`S
M,2P@,C`Q,R!A;F0@,C`Q,BP-"B`-"B`@("`@(')E<W!E8W1I=F5L>2X\+V9O
M;G0^#0H@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG:'0Z(&)O;&0[)SY)3D-/344-
M"B`-"B`@("`@(%1!6$53/"]F;VYT/B9N8G-P.PT*("`@("`-"B`@("`\+V1I
M=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/E1H90T*("`@(`T*("`@("`@0V]M<&%N>2!A8V-O=6YT<R!F;W(@:6YC;VUE
M('1A>&5S(&EN(&%C8V]R9&%N8V4@=VET:"!!4T,@-S0P+`T*("`@#0H@("`@
M("`F;&1Q=6\[/"]F;VYT/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7-T>6QE
M.B!I=&%L:6,[)SY);F-O;64-"B`-"B`@("`@(%1A>&5S/"]F;VYT/CQF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^)G)D<75O.PT*("`@("`-"B`@("`@("A!4T,@-S0P
M*2X@1&5F97)R960@=&%X(&%S<V5T<R!A;F0@;&EA8FEL:71I97,@87)I<V4@
M9G)O;0T*("`@(`T*("`@("`@=&5M<&]R87)Y(&1I9F9E<F5N8V5S(&)E='=E
M96X@=&AE('1A>"!B87-E<R!O9B!A<W-E=',@86YD#0H@("`@#0H@("`@("!L
M:6%B:6QI=&EE<R!A;F0@=&AE:7(@<F5P;W)T960@86UO=6YT<R!I;B!T:&4@
M8V]N<V]L:61A=&5D#0H@("`@(`T*("`@("`@9FEN86YC:6%L('-T871E;65N
M=',@=&AA="!W:6QL(')E<W5L="!I;B!T87AA8FQE(&]R#0H@("`-"B`@("`@
M(&1E9'5C=&EB;&4@86UO=6YT<R!I;B!F=71U<F4@>65A<G,N(%1H97-E('1E
M;7!O<F%R>0T*("`@#0H@("`@("!D:69F97)E;F-E<R!A<F4@;65A<W5R960@
M=7-I;F<@96YA8W1E9"!T87@@<F%T97,N($$@=F%L=6%T:6]N#0H@("`-"B`@
M("`@(&%L;&]W86YC92!I<R!R96-O<F1E9"!T;R!R961U8V4@9&5F97)R960@
M=&%X(&%S<V5T<R!T;R!T:&4-"B`@("`@#0H@("`@("!E>'1E;G0@=&AA="!M
M86YA9V5M96YT(&-O;G-I9&5R<R!I="!I<R!M;W)E(&QI:V5L>2!T:&%N(&YO
M=`T*(`T*("`@("`@=&AA="!A(&1E9F5R<F5D('1A>"!A<W-E="!W:6QL(&YO
M="!B92!R96%L:7IE9"X@26X-"B`@#0H@("`@("!D971E<FUI;FEN9R!T:&4@
M=F%L=6%T:6]N(&%L;&]W86YC92P@=&AE($-O;7!A;GD@8V]N<VED97)S#0H@
M("`@(`T*("`@("`@9F%C=&]R<R!S=6-H(&%S('1H92!R979E<G-A;"!O9B!D
M969E<G)E9"!I;F-O;64@=&%X#0H@("`-"B`@("`@(&QI86)I;&ET:65S+"!P
M<F]J96-T960@=&%X86)L92!I;F-O;64L(&%N9"!T:&4@8VAA<F%C=&5R(&]F
M#0H@#0H@("`@("!I;F-O;64@=&%X(&%S<V5T<R!A;F0@=&%X('!L86YN:6YG
M('-T<F%T96=I97,N($$@8VAA;F=E('1O#0H@("`@(`T*("`@("`@=&AE<V4@
M9F%C=&]R<R!C;W5L9"!I;7!A8W0@=&AE(&5S=&EM871E9"!V86QU871I;VX@
M86QL;W=A;F-E#0H@(`T*("`@("`@86YD(&EN8V]M92!T87@@97AP96YS92X\
M+V9O;G0^#0H@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*("`@("`@0V]M<&%N
M>2!A8V-O=6YT<R!F;W(@:71S('5N8V5R=&%I;B!T87@@<')O=FES:6]N<R!B
M>2!U<VEN9R!A#0H@(`T*("`@("`@='=O+7-T97`@87!P<F]A8V@@=&\@<F5C
M;V=N:7II;F<@86YD(&UE87-U<FEN9R!U;F-E<G1A:6X@=&%X#0H@(`T*("`@
M("`@<&]S:71I;VYS+B!4:&4@9FER<W0@<W1E<"!I<R!T;R!E=F%L=6%T92!T
M:&4@=&%X('!O<VET:6]N(&9O<@T*("`@#0H@("`@("!R96-O9VYI=&EO;B!B
M>2!D971E<FUI;FEN9R!I9B!T:&4@=V5I9VAT(&]F(&%V86EL86)L90T*("`@
M("`-"B`@("`@(&5V:61E;F-E(&EN9&EC871E<R!I="!I<R!M;W)E(&QI:V5L
M>2!T:&%N(&YO="P@8F%S960@<V]L96QY#0H@#0H@("`@("!O;B!T:&4@=&5C
M:&YI8V%L(&UE<FET<RP@=&AA="!T:&4@<&]S:71I;VX@=VEL;"!B92!S=7-T
M86EN960-"B`@#0H@("`@("!I;B!A;B!A=61I="P@:6YC;'5D:6YG(')E<V]L
M=71I;VX@;V8@<F5L871E9"!A<'!E86QS(&]R#0H@(`T*("`@("`@;&ET:6=A
M=&EO;B!P<F]C97-S97,L(&EF(&%N>2X@5&AE('-E8V]N9"!S=&5P(&ES('1O
M(&UE87-U<F4-"B`-"B`@("`@('1H92!A<'!R;W!R:6%T92!A;6]U;G0@;V8@
M=&AE(&)E;F5F:70@=&\@<F5C;V=N:7IE+B!4:&4-"B`@#0H@("`@("!A;6]U
M;G0@;V8@8F5N969I="!T;R!R96-O9VYI>F4@:7,@;65A<W5R960@87,@=&AE
M(&UA>&EM=6T-"B`@("`-"B`@("`@(&%M;W5N="!W:&EC:"!I<R!M;W)E(&QI
M:V5L>2!T:&%N(&YO="!T;R!B92!R96%L:7IE9"X@5&AE('1A>`T*("`-"B`@
M("`@('!O<VET:6]N(&ES(&1E<F5C;V=N:7IE9"!W:&5N(&ET(&ES(&YO(&QO
M;F=E<B!M;W)E(&QI:V5L>0T*("`@(`T*("`@("`@=&AA;B!N;W0@8V%P86)L
M92!O9B!B96EN9R!S=7-T86EN960N($]N('-U8G-E<75E;G0-"B`@#0H@("`@
M("!R96-O9VYI=&EO;B!A;F0@;65A<W5R96UE;G0@=&AE(&UA>&EM=6T@86UO
M=6YT('=H:6-H(&ES(&UO<F4-"B`@#0H@("`@("!L:6ME;'D@=&AA;B!N;W0@
M=&\@8F4@<F5C;V=N:7IE9"!A="!E86-H(')E<&]R=&EN9R!D871E('=I;&P-
M"B`@#0H@("`@("!R97!R97-E;G0@=&AE($-O;7!A;GDF<G-Q=6\[<R!B97-T
M(&5S=&EM871E+"!G:79E;B!T:&4-"B`@("`@#0H@("`@("!I;F9O<FUA=&EO
M;B!A=F%I;&%B;&4@870@=&AE(')E<&]R=&EN9R!D871E+"!A;'1H;W5G:"!T
M:&4-"B`@("`-"B`@("`@(&]U=&-O;64@;V8@=&AE('1A>"!P;W-I=&EO;B!I
M<R!N;W0@86)S;VQU=&4@;W(@9FEN86PN(%5P;VX-"B`@("`@#0H@("`@("!A
M9&]P=&EN9R!T:&4@<F5V:7-I;VYS(&EN($%30R`W-#`L('1H92!#;VUP86YY
M(&5L96-T960@=&\-"B`@("`-"B`@("`@(&9O;&QO=R!A;B!A8V-O=6YT:6YG
M('!O;&EC>2!T;R!C;&%S<VEF>2!A8V-R=65D(&EN=&5R97-T#0H@("`-"B`@
M("`@(')E;&%T960@=&\@;&EA8FEL:71I97,@9F]R(&EN8V]M92!T87AE<R!W
M:71H:6X@=&AE#0H@(`T*("`@("`@)FQD<75O.TEN=&5R97-T(&5X<&5N<V4F
M<F1Q=6\[(&QI;F4@86YD('!E;F%L=&EE<R!R96QA=&5D('1O#0H@("`@(`T*
M("`@("`@;&EA8FEL:71I97,@9F]R(&EN8V]M92!T87AE<R!W:71H:6X@=&AE
M("9L9'%U;SM/=&AE<@T*("`@#0H@("`@("!E>'!E;G-E)G)D<75O.R!L:6YE
M(&]F('1H92!C;VYS;VQI9&%T960@<W1A=&5M96YT<R!O9@T*("`@(`T*("`@
M("`@;W!E<F%T:6]N<RX\+V9O;G0^#0H@#0H@("`@/"]D:78^/&)R+SX\9&EV
M/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT
M.B!B;VQD.R<^041615)425-)3D<-"B`-"B`@("`@($-/4U13/"]F;VYT/B9N
M8G-P.PT*("`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*("`@("`@0V]M<&%N
M>2!R97!O<G1S('1H92!C;W-T(&]F(&%L;"!A9'9E<G1I<VEN9R!A<R!E>'!E
M;G-E(&EN('1H90T*("`@#0H@("`@("!P97)I;V0@:6X@=VAI8V@@=&AO<V4@
M8V]S=',@87)E(&EN8W5R<F5D+B!!9'9E<G1I<VEN9R!C;W-T<PT*(`T*("`@
M("`@=V5R92!A<'!R;WAI;6%T96QY("0V+#`P,"!A;F0@)#@L,#`P(&9O<B!T
M:&4@>65A<G,@96YD960@36%Y#0H@(`T*("`@("`@,S$L(#(P,3,@86YD(#(P
M,3(L(')E<W!E8W1I=F5L>2X\+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^
M/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E
M:6=H=#H@8F]L9#LG/D9/4D5)1TX-"B`@#0H@("`@("!#55)214Y#62!44D%.
M4TQ!5$E/3CPO9F]N=#XF;F)S<#L-"B`@("`@#0H@("`@/"]D:78^/&)R+SX\
M9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY4:&4-"B`@
M("`-"B`@("`@('-U8G-I9&EA<GD@;&]C871E9"!I;B!'97)M86YY(&]P97)A
M=&5S('!R:6UA<FEL>2!U<VEN9R!L;V-A;`T*("`-"B`@("`@(&9U;F-T:6]N
M86P@8W5R<F5N8WDN($%C8V]R9&EN9VQY+"!A<W-E=',@86YD(&QI86)I;&ET
M:65S(&]F#0H@#0H@("`@("!T:&ES('-U8G-I9&EA<GD@87)E('1R86YS;&%T
M960@=7-I;F<@97AC:&%N9V4@<F%T97,@:6X@969F96-T#0H@("`-"B`@("`@
M(&%T('1H92!E;F0@;V8@=&AE('!E<FEO9"P@86YD(')E=F5N=65S(&%N9"!C
M;W-T<R!A<F4-"B`@("`-"B`@("`@('1R86YS;&%T960@=7-I;F<@879E<F%G
M92!E>&-H86YG92!R871E<R!F;W(@=&AE('!E<FEO9"X@5&AE#0H@#0H@("`@
M("!R97-U;'1I;F<@861J=7-T;65N=',@87)E('!R97-E;G1E9"!A<R!A('-E
M<&%R871E(&-O;7!O;F5N=`T*(`T*("`@("`@;V8@86-C=6UU;&%T960@;W1H
M97(@8V]M<')E:&5N<VEV92!L;W-S+CPO9F]N=#X-"B`@("`@#0H@("`@/"]D
M:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M(&9O;G0M=V5I9VAT.B!B;VQD.R<^1$5&15)2140-"B`@(`T*("`@("`@4D5.
M5#PO9F]N=#XF;F)S<#L-"B`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@
M("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DEN8V5N=&EV90T*("`@
M("`-"B`@("`@('!A>6UE;G1S(')E8V5I=F5D(&9R;VT@;&%N9&QO<F1S(&%R
M92!R96-O<F1E9"!A<R!D969E<G)E9`T*("`@(`T*("`@("`@;&5A<V4@:6YC
M96YT:79E<R!A;F0@87)E(&%M;W)T:7IE9"!O=F5R('1H92!U;F1E<FQY:6YG
M(&QE87-E#0H@(`T*("`@("`@=&5R;2!O;B!A('-T<F%I9VAT+6QI;F4@8F%S
M:7,@87,@82!R961U8W1I;VX@;V8@<F5N="!E>'!E;G-E+@T*("`@#0H@("`@
M("!7:&5N('1H92!T97)M<R!O9B!A;B!O<&5R871I;F<@;&5A<V4@<')O=FED
M92!F;W(@<&5R:6]D<R!O9@T*(`T*("`@("`@9G)E92!R96YT+"!R96YT(&-O
M;F-E<W-I;VYS+"!A;F0O;W(@<F5N="!E<V-A;&%T:6]N<RP@=&AE#0H@("`@
M#0H@("`@("!#;VUP86YY(&5S=&%B;&ES:&5S(&$@9&5F97)R960@<F5N="!L
M:6%B:6QI='D@9F]R('1H90T*("`@("`-"B`@("`@(&1I9F9E<F5N8V4@8F5T
M=V5E;B!T:&4@<V-H961U;&5D(')E;G0@<&%Y;65N="!A;F0@=&AE#0H@("`@
M(`T*("`@("`@<W1R86EG:'0M;&EN92!R96YT(&5X<&5N<V4@<F5C;V=N:7IE
M9"X@5&AI<R!D969E<G)E9"!R96YT#0H@("`@#0H@("`@("!L:6%B:6QI='D@
M:7,@86UO<G1I>F5D(&]V97(@=&AE('5N9&5R;'EI;F<@;&5A<V4@=&5R;2!O
M;B!A#0H@("`@(`T*("`@("`@<W1R86EG:'0M;&EN92!B87-I<R!A<R!A(')E
M9'5C=&EO;B!O9B!R96YT#0H@("`@#0H@("`@("!E>'!E;G-E+B9N8G-P.SPO
M9F]N=#X-"B`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/DY%5`T*
M("`@#0H@("`@("!)3D-/344@4$52(%-(05)%/"]F;VYT/B9N8G-P.PT*(`T*
M("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^0F%S:6,-"B`-"B`@("`@(&5A<FYI;F=S('!E<B!S:&%R92!I
M<R!C;VUP=71E9"!A<R!N970@:6YC;VUE(&1I=FED960@8GD@=&AE#0H@#0H@
M("`@("!W96EG:'1E9"!A=F5R86=E(&YU;6)E<B!O9B!C;VUM;VX@<VAA<F5S
M(&]U='-T86YD:6YG(&9O<B!T:&4-"B`@#0H@("`@("!P97)I;V0N($1I;'5T
M960@96%R;FEN9W,@<&5R('-H87)E(')E9FQE8W1S('1H92!P;W1E;G1I86P-
M"B`@("`-"B`@("`@(&1I;'5T:6]N('1H870@8V]U;&0@;V-C=7(@9G)O;2!C
M;VUM;VX@<VAA<F5S(&ES<W5A8FQE('1H<F]U9V@-"B`@(`T*("`@("`@<W1O
M8VL@;W!T:6]N<RP@=V%R<F%N=',@86YD(&]T:&5R(&-O;G9E<G1I8FQE('-E
M8W5R:71I97,-"B`@(`T*("`@("`@=7-I;F<@=&AE('1R96%S=7)Y('-T;V-K
M(&UE=&AO9"X@5&AE('1O=&%L(&%M;W5N="!O9@T*("`@(`T*("`@("`@86YT
M:2UD:6QU=&EV92!O<'1I;VYS(&YO="!I;F-L=61E9"!I;B!T:&4@96%R;FEN
M9W,@<&5R('-H87)E#0H@(`T*("`@("`@8V%L8W5L871I;VX@9F]R('1H92!Y
M96%R<R!E;F1E9"!-87D@,S$L(#(P,3,@86YD(#(P,3(@=V%S(#`-"B`-"B`@
M("`@(&%N9"`Q.34L,#`P+"!R97-P96-T:79E;'DN/"]F;VYT/@T*(`T*("`@
M(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^5&AE#0H@("`@#0H@("`@("!F;VQL;W=I;F<@=&%B;&4@:6QL=7-T
M<F%T97,@=&AE(')E8V]N8VEL:6%T:6]N(&]F('1H90T*("`@("`-"B`@("`@
M(&YU;65R871O<G,@86YD(&1E;F]M:6YA=&]R<R!O9B!T:&4@8F%S:6,@86YD
M(&1I;'5T960@96%R;FEN9W,-"B`@(`T*("`@("`@<&5R('-H87)E(&-O;7!U
M=&%T:6]N<SH\+V9O;G0^#0H@("`-"B`@("`\+V1I=CX\8G(O/CQT86)L92!S
M='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X.R!B;W)D97(M8V]L;&%P<V4Z
M(&-O;&QA<'-E.R<^#0H@(`T*("`@("`@#0H@(`T*("`@("`@("`\='(^#0H@
M("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q,BXU-7!T.R<^
M#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#(X."XS
M<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@
M,3,N.#5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I
M9'1H.B`V."XX<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)W=I9'1H.B`Q-2XW<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)W=I9'1H.B`V."XX<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)W=I9'1H.B`S,#`N.#5P=#L@8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<@8V]L<W!A;CTS1#(^#0H@("`@(`T*("`@("`@("`@("`@/&1I
M=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY&
M;W(-"B`@#0H@("`@("`@("`@("`@('1H92!996%R<R!%;F1E9"!-87D@,S$\
M+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!C
M96YT97([)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^,C`Q,SPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/C(P,3(\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@
M(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@
M("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG(&-O;'-P86X],T0R/@T*("`@#0H@("`@("`@("`@
M("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/DYU;65R871O<@T*("`@#0H@("`@("`@("`@("`@(&9O<B!B87-I8R!A
M;F0@9&EL=71E9"!N970@:6YC;VUE('!E<B!C;VUM;VX-"B`@(`T*("`@("`@
M("`@("`@("!S:&%R93PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F
M;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB
M;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C4S-BPY-3<F(S$V,#L\+V9O;G0^
M#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S
M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^-30X+#0S-3PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-
M"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@8V]L
M<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R
M/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!C
M;VQS<&%N/3-$,CX-"B`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY$96YO;6EN871O<@T*
M("`@("`-"B`@("`@("`@("`@("`@9F]R(&)A<VEC(&YE="!I;F-O;64@<&5R
M(&-O;6UO;B!S:&%R93PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^-RPP,C0L-#$X)B,Q-C`[/"]F;VYT/@T*
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C8L.#@W
M+#DR.3PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@
M("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@8V]L<W!A;CTS1#(^#0H@
M("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^169F96-T#0H@("`@(`T*("`@("`@("`@("`@
M("!O9B!D:6QU=&EV92!S96-U<FET:65S.CPO9F]N=#X-"B`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*
M("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/<'1I;VYS/"]F;VYT/@T*
M("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M
M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C0R-BPV.34F
M(S$V,#LF(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^,C$Y+#@S,#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@
M("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<@8V]L<W!A;CTS1#(^#0H@("`-
M"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^1&5N;VUI;F%T;W(-"B`@("`@#0H@("`@("`@("`@
M("`@(&9O<B!D:6QU=&5D(&YE="!I;F-O;64@<&5R(&-O;6UO;B!S:&%R90T*
M("`@(`T*("`@("`@("`@("`@("`F(S$V,#LF(S$V,#L\+V9O;G0^#0H@("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B
M;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXW+#0U,2PQ,3,F(S$V
M,#L\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M-RPQ,#<L-S4Y/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-
M"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!C;VQS<&%N/3-$
M,CX-"B`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#L\+V9O;G0^
M#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B
M;&%C:SLG(&-O;'-P86X],T0R/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*
M("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D)A<VEC
M#0H@("`@#0H@("`@("`@("`@("`@(&YE="!I;F-O;64@<&5R(&-O;6UO;B!S
M:&%R90T*("`-"B`@("`@("`@("`@("`@)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\
M+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,"XP."8C,38P.SPO9F]N=#X-
M"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXP+C`X/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@
M("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L
M:60@8FQA8VL[)R!C;VQS<&%N/3-$,CX-"B`@(`T*("`@("`@("`@("`@/&1I
M=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY$
M:6QU=&5D#0H@#0H@("`@("`@("`@("`@(&YE="!I;F-O;64@<&5R(&-O;6UO
M;B!S:&%R90T*("`-"B`@("`@("`@("`@("`@)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^,"XP-SQB<B`O/@T*("`@("`-"B`@("`@("`@("`@("`@
M/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^,"XP.#PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-
M"B`@("`@#0H@("`@("`-"B`@#0H@("`@/"]T86)L93X\8G(O/CQP/@T*("`@
M(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G8V]L;W(Z("-F9F9F9F8[)SY?/"]F
M;VYT/@T*("`-"B`@("`\+W`^/&)R+SX\9&EV/@T*("`-"B`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/E-%1TU%3E0-"B`@
M#0H@("`@("!215!/4E1)3D<\+V9O;G0^)FYB<W`[#0H@("`@#0H@("`@/"]D
M:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY!4T,-"B`@("`-"B`@("`@(#(X,"P@)FQD<75O.SPO9F]N=#X\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#L@9F]N="US='EL93H@:71A;&EC.R<^4V5G;65N=`T*("`-
M"B`@("`@(%)E<&]R=&EN9SPO9F]N=#X\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B9R
M9'%U;SL-"B`@("`-"B`@("`@("A!4T,@,C@P*2P@97-T86)L:7-H97,@<W1A
M;F1A<F1S(&9O<B!R97!O<G1I;F<L(&)Y('!U8FQI8PT*("`@(`T*("`@("`@
M8G5S:6YE<W,@96YT97)P<FES97,L(&EN9F]R;6%T:6]N(&%B;W5T(&]P97)A
M=&EN9R!S96=M96YT<RP-"B`-"B`@("`@('!R;V1U8W1S(&%N9"!S97)V:6-E
M<RP@9V5O9W)A<&AI8R!A<F5A<RP@86YD(&UA:F]R(&-U<W1O;65R<RX-"B`@
M(`T*("`@("`@5&AE($-O;7!A;GDF<G-Q=6\[<R!O<&5R871I;VYS(&%R92!A
M;F%L>7IE9"!B>2!M86YA9V5M96YT(&%N9`T*("`-"B`@("`@(&ET<R!C:&EE
M9B!O<&5R871I;F<@9&5C:7-I;VX@;6%K97(@87,@8F5I;F<@<&%R="!O9B!A
M('-I;F=L90T*("`-"B`@("`@(&EN9'5S=')Y('-E9VUE;G0Z('1H92!D97-I
M9VXL(&1E=F5L;W!M96YT+"!M87)K971I;F<@86YD#0H@("`-"B`@("`@('-A
M;&5S(&]F(&1I86=N;W-T:6,@:VET<RX\+V9O;G0^#0H@("`@(`T*("`@(#PO
M9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R!F;VYT+7=E:6=H=#H@8F]L9#LG/E)%4$]25$E.1PT*("`@(`T*("`@("`@
M0T]-4%)%2$5.4TE612!)3D-/344@*$Q/4U,I/"]F;VYT/B9N8G-P.PT*("`-
M"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/D-O;7!R96AE;G-I=F4-"B`@("`-"B`@("`@(&EN8V]M92`H
M;&]S<RD@<F5P<F5S96YT<R!N970@:6YC;VUE("AL;W-S*2!A;F0@86YY(')E
M=F5N=65S+`T*("`-"B`@("`@(&5X<&5N<V5S+"!G86EN<R!A;F0@;&]S<V5S
M('1H870L('5N9&5R($=!05`L(&%R92!E>&-L=61E9`T*("`@(`T*("`@("`@
M9G)O;2!N970@:6YC;VUE("AL;W-S*2!A;F0@<F5C;V=N:7IE9"!D:7)E8W1L
M>2!A<R!A(&-O;7!O;F5N=`T*("`@#0H@("`@("!O9B!S:&%R96AO;&1E<G,F
M<G-Q=6\[(&5Q=6ET>2X@06-C=6UU;&%T960@;W1H97(-"B`@("`-"B`@("`@
M(&-O;7!R96AE;G-I=F4@:6YC;VUE("AL;W-S*2!C;VYS:7-T<R!S;VQE;'D@
M;V8@9F]R96EG;@T*(`T*("`@("`@8W5R<F5N8WD@=')A;G-L871I;VX@861J
M=7-T;65N=',N/"]F;VYT/@T*("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*
M("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B
M;VQD.R<^4D5#14Y4#0H@#0H@("`@("!!0T-/54Y424Y'(%!23TY/54Y#14U%
M3E13/"]F;VYT/B9N8G-P.PT*("`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^
M#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DEN#0H@("`-"B`@
M("`@($9E8G)U87)Y(#(P,3,L('1H92!&:6YA;F-I86P@06-C;W5N=&EN9R!3
M=&%N9&%R9',@0F]A<F0-"B`@#0H@("`@("`H(D9!4T(B*2!I<W-U960@06-C
M;W5N=&EN9R!3=&%N9&%R9',@57!D871E("@B05-5(BD@3F\N#0H@(`T*("`@
M("`@,C`Q,RTP,CH@4F5P;W)T:6YG(&]F($%M;W5N=',@4F5C;&%S<VEF:65D
M($]U="!O9B!!8V-U;75L871E9`T*("`@#0H@("`@("!/=&AE<B!#;VUP<F5H
M96YS:79E($EN8V]M92`H)B,X,C(P.T%352`R,#$S+3`R)B,X,C(Q.RD@=VAI
M8V@-"B`@("`@#0H@("`@("!A9&1S(&YE=R!D:7-C;&]S=7)E(')E<75I<F5M
M96YT<R!F;W(@:71E;7,@<F5C;&%S<VEF:65D(&]U=`T*(`T*("`@("`@;V8@
M86-C=6UU;&%T960@;W1H97(@8V]M<')E:&5N<VEV92!I;F-O;64N($%352`R
M,#$S+3`R(&ES#0H@("`@#0H@("`@("!E9F9E8W1I=F4@9F]R(&9I<V-A;"!Y
M96%R<RP@86YD(&EN=&5R:6T@<&5R:6]D<R!W:71H:6X@=&AO<V4-"B`@#0H@
M("`@("!Y96%R<RP@8F5G:6YN:6YG(&%F=&5R($1E8V5M8F5R(#$U+"`R,#$R
M+"!W:&EC:"!C;W)R97-P;VYD<PT*(`T*("`@("`@=&\@=&AE($-O;7!A;GDF
M(S@R,3<[<R!F:7)S="!Q=6%R=&5R(&]F(&9I<V-A;"`R,#$T+B!%87)L>0T*
M("`@(`T*("`@("`@861O<'1I;VX@:7,@<&5R;6ET=&5D+B!4:&4@861O<'1I
M;VX@;V8@05-5(#(P,3,M,#(@:7,@;F]T#0H@("`@#0H@("`@("!E>'!E8W1E
M9"!T;R!H879E(&$@;6%T97)I86P@:6UP86-T(&]N('1H92!#;VUP86YY)B,X
M,C$W.W,-"B`@(`T*("`@("`@8V]N<V]L:61A=&5D(&9I;F%N8VEA;"!S=&%T
M96UE;G1S+CPO9F]N=#X-"B`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@
M("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DEN#0H@("`-"B`@("`@
M($9E8G)U87)Y(#(P,3,L('1H92!&05-"(&ES<W5E9"!!4U4@3F\N(#(P,3,M
M,#0L($QI86)I;&ET:65S#0H@#0H@("`@("`H5&]P:6,@-#`U*3H@3V)L:6=A
M=&EO;G,@4F5S=6QT:6YG(&9R;VT@2F]I;G0@86YD(%-E=F5R86P-"B`@("`-
M"B`@("`@($QI86)I;&ET>2!!<G)A;F=E;65N=',@9F]R(%=H:6-H('1H92!4
M;W1A;"!!;6]U;G0@;V8@=&AE#0H@("`-"B`@("`@($]B;&EG871I;VX@27,@
M1FEX960@870@=&AE(%)E<&]R=&EN9R!$871E("@F;&1Q=6\[05-5#0H@("`@
M#0H@("`@("`R,#$S+3`T)G)D<75O.RDN(%1H92!A;65N9&UE;G1S(&EN($%3
M52`R,#$S+3`T('!R;W9I9&4-"B`@("`@#0H@("`@("!G=6ED86YC92!F;W(@
M=&AE(')E8V]G;FET:6]N+"!M96%S=7)E;65N="P@86YD(&1I<V-L;W-U<F4@
M;V8-"B`@#0H@("`@("!O8FQI9V%T:6]N<R!R97-U;'1I;F<@9G)O;2!J;VEN
M="!A;F0@<V5V97)A;"!L:6%B:6QI='D-"B`-"B`@("`@(&%R<F%N9V5M96YT
M<R!F;W(@=VAI8V@@=&AE('1O=&%L(&%M;W5N="!O9B!T:&4@;V)L:6=A=&EO
M;@T*("`@(`T*("`@("`@=VET:&EN('1H92!S8V]P92!O9B!T:&ES('5P9&%T
M92!I<R!F:7AE9"!A="!T:&4@<F5P;W)T:6YG#0H@("`@#0H@("`@("!D871E
M+"!E>&-E<'0@9F]R(&]B;&EG871I;VYS(&%D9')E<W-E9"!W:71H:6X@97AI
M<W1I;F<-"B`-"B`@("`@(&=U:61A;F-E(&EN(%4N4RX@1T%!4"X@5&AE(&=U
M:61A;F-E(')E<75I<F5S(&%N(&5N=&ET>2!T;PT*("`@(`T*("`@("`@;65A
M<W5R92!T:&]S92!O8FQI9V%T:6]N<R!A<R!T:&4@<W5M(&]F('1H92!A;6]U
M;G0@=&AE#0H@#0H@("`@("!R97!O<G1I;F<@96YT:71Y(&%G<F5E9"!T;R!P
M87D@;VX@=&AE(&)A<VES(&]F(&ET<PT*("`-"B`@("`@(&%R<F%N9V5M96YT
M(&%M;VYG(&ET<R!C;RUO8FQI9V]R<R!A;F0@86YY(&%D9&ET:6]N86P@86UO
M=6YT#0H@#0H@("`@("!T:&4@<F5P;W)T:6YG(&5N=&ET>2!E>'!E8W1S('1O
M('!A>2!O;B!B96AA;&8@;V8@:71S#0H@("`@#0H@("`@("!C;RUO8FQI9V]R
M<RX@5&AE(&=U:61A;F-E(&EN('1H:7,@=7!D871E(&%L<V\@<F5Q=6ER97,@
M86X-"B`@("`-"B`@("`@(&5N=&ET>2!T;R!D:7-C;&]S92!T:&4@;F%T=7)E
M(&%N9"!A;6]U;G0@;V8@=&AE(&]B;&EG871I;VX@87,-"B`@(`T*("`@("`@
M=V5L;"!A<R!O=&AE<B!I;F9O<FUA=&EO;B!A8F]U="!T:&]S92!O8FQI9V%T
M:6]N<RX@5&AE#0H@#0H@("`@("!A;65N9&UE;G1S(&EN('1H:7,@<W1A;F1A
M<F0@87)E(&5F9F5C=&EV92!R971R;W-P96-T:79E;'D@9F]R#0H@("`-"B`@
M("`@(&9I<V-A;"!Y96%R<RP@86YD(&EN=&5R:6T@<&5R:6]D<R!W:71H:6X@
M=&AO<V4@>65A<G,L#0H@("`@(`T*("`@("`@8F5G:6YN:6YG(&%F=&5R($1E
M8V5M8F5R(#$U+"`R,#$S+"!W:&EC:"!C;W)R97-P;VYD<R!T;R!T:&4-"B`-
M"B`@("`@($-O;7!A;GDF<G-Q=6\[<R!F:7)S="!Q=6%R=&5R(&]F(&9I<V-A
M;"`R,#$U+B!4:&4@0V]M<&%N>2!I<PT*(`T*("`@("`@979A;'5A=&EN9R!W
M:&5N('1O(&%D;W!T($%352`R,#$S+3`T+"!A;F0@=&AE(&5F9F5C="!T:&4-
M"B`@(`T*("`@("`@861O<'1I;VX@=VEL;"!H879E(&]N(&ET<R!F:6YA;F-I
M86P@<W1A=&5M96YT<RX\+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I
M=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^26X-"B`@(`T*
M("`@("`@36%R8V@@,C`Q,RP@=&AE($9!4T(@:7-S=65D($%352`R,#$S+3`U
M+"!&;W)E:6=N($-U<G)E;F-Y#0H@("`@#0H@("`@("!-871T97)S("A4;W!I
M8R`X,S`I.B!087)E;G0F<G-Q=6\[<R!!8V-O=6YT:6YG(&9O<B!T:&4-"B`@
M("`@#0H@("`@("!#=6UU;&%T:79E(%1R86YS;&%T:6]N($%D:G5S=&UE;G0@
M=7!O;B!$97)E8V]G;FET:6]N(&]F#0H@(`T*("`@("`@0V5R=&%I;B!3=6)S
M:61I87)I97,@;W(@1W)O=7!S(&]F($%S<V5T<R!W:71H:6X@82!&;W)E:6=N
M#0H@("`@#0H@("`@("!%;G1I='D@;W(@;V8@86X@26YV97-T;65N="!I;B!A
M($9O<F5I9VX@16YT:71Y("AA(&-O;G-E;G-U<PT*(`T*("`@("`@;V8@=&AE
M($9!4T(@16UE<F=I;F<@27-S=65S(%1A<VL@1F]R8V4I("@F;&1Q=6\[05-5
M#0H@(`T*("`@("`@,C`Q,RTP-29R9'%U;SLI+B!!4U4@,C`Q,RTP-2!C;&%R
M:69I97,@=&AA="!W:&5N(&$@<&%R96YT#0H@("`-"B`@("`@(')E<&]R=&EN
M9R!E;G1I='D@8V5A<V5S('1O(&AA=F4@82!C;VYT<F]L;&EN9R!F:6YA;F-I
M86P-"B`@#0H@("`@("!I;G1E<F5S="!I;B!A('-U8G-I9&EA<GD@;W(@9W)O
M=7`@;V8@87-S971S('1H870@:7,@80T*("`@("`-"B`@("`@(&)U<VEN97-S
M('=I=&AI;B!A(&9O<F5I9VX@96YT:71Y+"!T:&4@<&%R96YT(&ES(')E<75I
M<F5D('1O#0H@#0H@("`@("!A<'!L>2!T:&4@9W5I9&%N8V4@:6X@05-#(#@S
M,"TS,"!T;R!R96QE87-E(&%N>2!R96QA=&5D#0H@(`T*("`@("`@8W5M=6QA
M=&EV92!T<F%N<VQA=&EO;B!A9&IU<W1M96YT(&EN=&\@;F5T(&EN8V]M92X-
M"B`@#0H@("`@("!!8V-O<F1I;F=L>2P@=&AE(&-U;75L871I=F4@=')A;G-L
M871I;VX@861J=7-T;65N="!S:&]U;&0@8F4-"B`@#0H@("`@("!R96QE87-E
M9"!I;G1O(&YE="!I;F-O;64@;VYL>2!I9B!T:&4@<V%L92!O<B!T<F%N<V9E
M<B!R97-U;'1S#0H@("`-"B`@("`@(&EN('1H92!C;VUP;&5T92!O<B!S=6)S
M=&%N=&EA;&QY(&-O;7!L971E(&QI<75I9&%T:6]N(&]F('1H90T*("`-"B`@
M("`@(&9O<F5I9VX@96YT:71Y(&EN('=H:6-H('1H92!S=6)S:61I87)Y(&]R
M(&=R;W5P(&]F(&%S<V5T<R!H860-"B`@(`T*("`@("`@<F5S:61E9"X@05-5
M(#(P,3,M,#4@:7,@969F96-T:79E('!R;W-P96-T:79E;'D@9F]R(&9I<V-A
M;`T*("`@("`-"B`@("`@('EE87)S(&%N9"!I;G1E<FEM(')E<&]R=&EN9R!P
M97)I;V1S('=I=&AI;B!T:&]S92!Y96%R<PT*(`T*("`@("`@8F5G:6YN:6YG
M(&%F=&5R($1E8V5M8F5R(#$U+"`R,#$S('=H:6-H(&-O<G)E<W!O;F1S('1O
M('1H90T*("`@("`-"B`@("`@($-O;7!A;GDF<G-Q=6\[<R!F:7)S="!Q=6%R
M=&5R(&]F(&9I<V-A;"`R,#$U+B!%87)L>2!A9&]P=&EO;@T*(`T*("`@("`@
M:7,@<&5R;6ET=&5D.R!H;W=E=F5R+"!I9B!A;B!E;G1I='D@96QE8W1S('1O
M(&5A<FQY(&%D;W!T($%350T*("`@#0H@("`@("`R,#$S+3`U+"!I="!S:&]U
M;&0@8F4@87!P;&EE9"!A<R!O9B!T:&4@8F5G:6YN:6YG(&]F('1H90T*("`@
M#0H@("`@("!E;G1I='DF<G-Q=6\[<R!F:7-C86P@>65A<B!O9B!A9&]P=&EO
M;BX@4')I;W(@<&5R:6]D<R!S:&]U;&0-"B`-"B`@("`@(&YO="!B92!A9&IU
M<W1E9"X@5&AE($-O;7!A;GD@:7,@979A;'5A=&EN9R!W:&5N('1O(&%D;W!T
M($%350T*("`-"B`@("`@(#(P,3,M,#4L(&%N9"!T:&4@969F96-T('1H92!A
M9&]P=&EO;B!W:6QL(&AA=F4@;VX@:71S#0H@("`@(`T*("`@("`@9FEN86YC
M:6%L('-T871E;65N=',N/"]F;VYT/@T*(`T*("`@(#PO9&EV/CQB<B\^/&1I
M=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^3W1H97(-"B`-
M"B`@("`@(')E8V5N="!!4U4G<R!I<W-U960@8GD@=&AE($9!4T(@86YD(&=U
M:61A;F-E(&ES<W5E9"!B>2!T:&4-"B`@("`@#0H@("`@("!396-U<FET:65S
M(&%N9"!%>&-H86YG92!#;VUM:7-S:6]N(&1I9"!N;W0L(&]R(&%R92!N;W0-
M"B`-"B`@("`@(&)E;&EE=F5D(&)Y(&UA;F%G96UE;G0@=&\L(&AA=F4@82!M
M871E<FEA;"!E9F9E8W0@;VX@=&AE#0H@("`-"B`@("`@($-O;7!A;GDF(S@R
M,3<[<R!P<F5S96YT(&]R(&9U='5R92!C;VYS;VQI9&%T960@9FEN86YC:6%L
M#0H@(`T*("`@("`@<W1A=&5M96YT<RX\+V9O;G0^#0H@#0H@("`@/"]D:78^
M/&)R+SX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T
M86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T
M7V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N
M="U,;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V
M,E]C-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#`Y+FAT;6P-"D-O;G1E
M;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E
M;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT
M;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT
M+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS
M8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J
M($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D
M/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)
M1#!%344^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O
M;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^24Y404Y'24),12!!4U-%
M5%,L(&YE=#QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:"!C;VQS<&%N/3-$,3XQ,B!-;VYT:',@16YD960\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y
M(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#X\<W1R;VYG/D1I<V-L;W-U<F4@5&5X="!";&]C:R!;06)S=')A8W1=/"]S
M=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN=&%N
M9VEB;&4@07-S971S($1I<V-L;W-U<F4@6U1E>'0@0FQO8VM=/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV/@T*("`@(`T*("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^,RX-"B`@#0H@
M("`@("`F;F)S<#LF;F)S<#LF;F)S<#M)3E1!3D=)0DQ%($%34T544RP@;F5T
M/"]F;VYT/B9N8G-P.PT*("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@
M#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DEN=&%N9VEB;&4-"B`-"B`@
M("`@(&%S<V5T<RP@;F5T(&]F(&%C8W5M=6QA=&5D(&%M;W)T:7IA=&EO;BP@
M8V]N<VES="!O9B!T:&4-"B`@#0H@("`@("!F;VQL;W=I;F<@870@36%Y(#,Q
M.CPO9F]N=#X-"B`@("`@#0H@("`@/"]D:78^/&)R+SX\=&%B;&4@<W1Y;&4]
M,T0G8F]R9&5R+7-P86-I;F<Z(#!P>#L@8F]R9&5R+6-O;&QA<'-E.B!C;VQL
M87!S93LG/@T*("`-"B`@("`@(`T*("`-"B`@("`@("`@/'1R/@T*("`@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,3<U+C5P=#LG/@T*("`@
M("`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q-2XW-7!T.R<^
M#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#8W+C5P
M=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$V
M+C5P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z
M(#8W+C5P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@
M("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^,C`Q,SPO9F]N=#X-"B`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M
M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3(\+V9O;G0^#0H@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^4&%T96YT<PT*(`T*
M("`@("`@("`@("`@("!A;F0@;&EC96YS97,\+V9O;G0^#0H@("`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/C(T-2PQ-S0\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O
M;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C0U+#$W-#PO9F]N=#X-"B`@
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@
M("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DQE<W,-"B`@(`T*
M("`@("`@("`@("`@("!A8V-U;75L871E9"!A;6]R=&EZ871I;VX\+V9O;G0^
M#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M
M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B@W.2PY-S0I
M/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXH-3`L-3DQ*3PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="US:7IE.B`Q,'!T.R!F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R<^26YT86YG:6)L90T*("`@("`-
M"B`@("`@("`@("`@($%S<V5T<RP@3F5T/"]F;VYT/@T*("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O
M='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV
M('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@
M8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA
M;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXQ-C4L,C`P/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD
M/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C$Y-"PU.#,\+V9O;G0^#0H@
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@#0H@(`T*("`@
M(#PO=&%B;&4^/&)R+SX\9&EV/@T*(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SY%>'!E8W1E9`T*("`@(`T*("`@("`@86UO<G1I>F%T:6]N(&]F(&EN
M=&%N9VEB;&4@87-S971S(&9O<B!T:&4@>65A<G,@96YD:6YG($UA>0T*("`@
M("`-"B`@("`@(#,Q.CPO9F]N=#X-"B`@(`T*("`@(#PO9&EV/CQB<B\^/'1A
M8FQE('-T>6QE/3-$)V)O<F1E<BUS<&%C:6YG.B`P<'@[(&)O<F1E<BUC;VQL
M87!S93H@8V]L;&%P<V4[('=I9'1H.B`Q.31P>#L@:&5I9VAT.B`Q-#EP>#LG
M/@T*(`T*("`@("`@#0H@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Y,2XU<'0[)SX-"B`@("`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`S.2XP<'0[)SX-"B`@("`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,#$T/"]F;VYT/@T*(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([
M)SX-"B`@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@
M("`@("8C,38P.SQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)"8C,38P.S(S+#`Y.3PO
M9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@
M(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\
M9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/C(P,34\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`@(`T*("`@("`@("`@("`@/&1I=CX-
M"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V
M,#LF(S$V,#LF(S$V,#L-"B`@("`-"B`@("`@("`@("`@("`@,C,L.34X/"]F
M;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@
M/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD
M:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,C`Q-CPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@8V5N=&5R.R<^#0H@("`@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#L-"B`@("`-"B`@("`@("`@("`@("`@,C,L.34X)B,Q-C`[/"]F;VYT/@T*
M("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*
M("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@
M("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q-SPO
M9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@8V5N=&5R.R<^#0H@("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B8C,38P.R8C,38P
M.R8C,38P.R8C,38P.PT*("`@(`T*("`@("`@("`@("`@("`R,RPY-3@\+V9O
M;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\
M='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I
M=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SX\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3@\+V9O;G0^/"]F;VYT/@T*("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG
M/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[("8C,38P.R`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT
M+7-I>F4Z('-M86QL.R<^,3@L,3$P/"]F;VYT/@T*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^
M#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@
M("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY4:&5R96%F
M=&5R/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R!T97AT+6%L:6=N.B!C96YT
M97([)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXT.2PT,3<F(S$V,#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/E1O=&%L)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R!T97AT+6%L:6=N.B!C96YT97([)SX-"B`-"B`@("`@("`@("`@
M(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^)B,Q-C`[#0H@("`@#0H@("`@("`@("`@("`@("0Q-C(L-3`P)B,Q-C`[
M/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@(`T*
M("`-"B`@("`\+W1A8FQE/CQB<B\^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*
M+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W
M-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X
M9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O4VAE
M970Q,"YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M
M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB
M=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P
M+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C
M:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@
M<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J
M+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S
M/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG
M/D%#0T]53E13(%!!64%"3$4@04Y$($%#0U)5140@15A014Y315,\8G(^/"]S
M=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS
M1#$^,3(@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CX\
M+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY087EA
M8FQE<R!A;F0@06-C<G5A;',@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!8V-O=6YT<R!087EA8FQE(&%N
M9"!!8V-R=65D($QI86)I;&ET:65S($1I<V-L;W-U<F4@6U1E>'0@0FQO8VM=
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV/@T*("`@(`T*
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^
M-"X-"B`@#0H@("`@("!!0T-/54Y44R!005E!0DQ%($%.1"!!0T-2545$($58
M4$5.4T53/"]F;VYT/B9N8G-P.PT*("`-"B`@("`\+V1I=CX\8G(O/CQD:78^
M#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*
M("`@("`@0V]M<&%N>29R<W%U;SMS(&%C8V]U;G1S('!A>6%B;&4@86YD(&%C
M8W)U960@97AP96YS92!B86QA;F-E<PT*("`-"B`@("`@(&-O;G-I<W0@;V8@
M=&AE(&9O;&QO=VEN9R!A="!-87D@,S$Z/"]F;VYT/@T*("`@("`-"B`@("`\
M+V1I=CX\8G(O/CQT86)L92!S='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X
M.R!B;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R<^#0H@(`T*("`@("`@#0H@
M(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)W=I9'1H.B`Q,#@N,'!T.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G=VED=&@Z(#$P."XP<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=W:61T:#H@,3DN,'!T.R<^#0H@("`@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=W:61T:#H@-C<N-7!T.R<^#0H@("`@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=W:61T:#H@,34N-S5P=#LG/@T*("`@("`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`V-RXU<'0[)SX-"B`@("`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E
M<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR
M,#$S/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!C
M96YT97([)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^,C`Q,CPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@
M("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/D%C8V]U;G1S#0H@(`T*("`@("`@("`@("`@("!P87EA8FQE/"]F
M;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(X,BPQ,S@F
M(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^
M#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV
M('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,3@W+#8Q.#PO9F]N=#X-"B`@("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D%C8W)U960-"B`-
M"B`@("`@("`@("`@("`@97AP96YS97,\+V9O;G0^#0H@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXM+28C,38P.SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*
M("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXT,"PP,S8\+V9O;G0^#0H@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D1E9F5R<F5D#0H@(`T*("`@("`@
M("`@("`@("!R96YT/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*
M("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C8Y+#<W.3PO
M9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C<T+#@U-3PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@
M("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@
M("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^26YC;VUE#0H@("`@(`T*("`@("`@("`@("`@("!T87AE<R!P
M87EA8FQE/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B
M;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C
M:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^+2T\+V9O;G0^#0H@("`@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B
M;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O
M='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV
M('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^-3DL.3,X/"]F;VYT/@T*("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="US:7IE.B`Q,'!T.R!F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R<^
M06-C;W5N=',-"B`@(`T*("`@("`@("`@("`@<&%Y86)L92!A;F0@86-C<G5E
M9"!E>'!E;G-E<RP@5&]T86P\+V9O;G0^#0H@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXS-3$L.3$W)B,Q-C`[/"]F;VYT/@T*("`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C,V
M,BPT-#<\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*
M("`@("`@#0H@(`T*("`@(#PO=&%B;&4^/&)R+SX\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H
M=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V,E]B
M838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#
M.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R:W-H
M965T<R]3:&5E=#$Q+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z
M('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C
M:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-
M151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT
M+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V
M87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#
M;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B
M;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%344^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R
M/CQS=')O;F<^4TA!4D5(3TQ$15)3)R!%455)5%D\8G(^/"]S=')O;F<^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^,3(@36]N
M=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY3=&]C:VAO;&1E<G,G
M($5Q=6ET>2!.;W1E(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VMH;VQD97)S)R!%<75I='D@3F]T
M92!$:7-C;&]S=7)E(%M497AT($)L;V-K73PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/&1I=CX-"B`@("`@#0H@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#L@9F]N="UW96EG:'0Z(&)O;&0[)SXU+@T*("`-"B`@("`@("9N8G-P
M.R9N8G-P.R9N8G-P.U-(05)%2$],1$524R<@15%52519/"]F;VYT/B9N8G-P
M.PT*("`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG:'0Z(&)O;&0[)SY35$]#2PT*
M("`@("`-"B`@("`@($]05$E/3B!!3D0@4D535%))0U1%1"!35$]#2R!03$%.
M4SPO9F]N=#XF;F)S<#L-"B`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@
M("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^26X-"B`@(`T*("`@("`@
M075G=7-T(#$Y.3DL('1H92!#;VUP86YY(&%D;W!T960@82!S=&]C:R!O<'1I
M;VX@86YD#0H@("`-"B`@("`@(')E<W1R:6-T960@<W1O8VL@<&QA;B`H=&AE
M("(Q.3DY(%!L86XB*2!W:&EC:"!P<F]V:61E<R!T:&%T#0H@#0H@("`@("!N
M;VXM<75A;&EF:65D(&]P=&EO;G,@86YD(&EN8V5N=&EV92!S=&]C:R!O<'1I
M;VYS(&%N9`T*("`@("`-"B`@("`@(')E<W1R:6-T960@<W1O8VL@8V]V97)I
M;F<@86X@86=G<F5G871E(&]F(#$L,#`P+#`P,"!O9B!T:&4-"B`@("`@#0H@
M("`@("!#;VUP86YY)W,@=6YI<W-U960@8V]M;6]N('-T;V-K(&UA>2!B92!G
M<F%N=&5D('1O(&%F9FEL:6%T97,L#0H@("`-"B`@("`@(&5M<&QO>65E<R!O
M<B!C;VYS=6QT86YT<R!O9B!T:&4@0V]M<&%N>2X@07,@;V8@2F%N=6%R>2`Q
M+"!O9@T*("`-"B`@("`@(&5A8V@@8V%L96YD87(@>65A<BP@8V]M;65N8VEN
M9R!*86YU87)Y(#$L(#(P,#`L('1H:7,@86UO=6YT#0H@#0H@("`@("!I<R!S
M=6)J96-T('1O(&%U=&]M871I8R!A;FYU86P@:6YC<F5A<V5S(&5Q=6%L('1O
M('1H92!L97-S97(-"B`@#0H@("`@("!O9B`Q+C4E(&]F('1H92!T;W1A;"!N
M=6UB97(@;V8@;W5T<W1A;F1I;F<@8V]M;6]N('-H87)E<RP-"B`@("`-"B`@
M("`@(&%S<W5M:6YG(&-O;G9E<G-I;VX@;V8@8V]N=F5R=&EB;&4@<V5C=7)I
M=&EE<RP@;W(@-3`P+#`P,"X-"B`@("`@#0H@("`@("!4:&4@,3DY.2!P;&%N
M(&5X<&ER960@:6X@3F]V96UB97(@,C`P.2X@3W!T:6]N<R!G<F%N=&5D('5N
M9&5R#0H@("`-"B`@("`@('1H92`Q.3DY(%!L86X@=V5R92!G<F%N=&5D(&%T
M('!R:6-E<R!N;W0@;&5S<R!T:&%N(#@P)2!O9B!T:&4-"B`@(`T*("`@("`@
M=&AE;B!F86ER(&UA<FME="!V86QU92!O9B!T:&4@8V]M;6]N('-T;V-K(&%N
M9"!E>'!I<F5D(&YO=`T*("`@("`-"B`@("`@(&UO<F4@=&AA;B`Q,"!Y96%R
M<R!A9G1E<B!T:&4@9&%T92!O9B!G<F%N="X\+V9O;G0^#0H@("`-"B`@("`\
M+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/DEN#0H@("`-"B`@("`@($%U9W5S="`R,#$P+"!T:&4@0V]M<&%N>2!A
M9&]P=&5D(&$@<W1O8VL@;W!T:6]N(&%N9`T*("`@#0H@("`@("!R97-T<FEC
M=&5D('-T;V-K('!L86X@*'1H92`B,C`Q,"!0;&%N(BD@=VAI8V@@<')O=FED
M97,@=&AA=`T*(`T*("`@("`@;F]N+7%U86QI9FEE9"!O<'1I;VYS(&%N9"!I
M;F-E;G1I=F4@<W1O8VL@;W!T:6]N<R!A;F0-"B`@("`@#0H@("`@("!R97-T
M<FEC=&5D('-T;V-K(&-O=F5R:6YG(&%N(&%G9W)E9V%T92!O9B`X-3`L,#`P
M(&]F('1H90T*("`@#0H@("`@("!#;VUP86YY)W,@=6YI<W-U960@8V]M;6]N
M('-T;V-K(&UA>2!B92!G<F%N=&5D('1O(&%F9FEL:6%T97,L#0H@("`-"B`@
M("`@(&5M<&QO>65E<R!O<B!C;VYS=6QT86YT<R!O9B!T:&4@0V]M<&%N>2X@
M5&AI<R!P;&%N('=A<PT*(`T*("`@("`@87!P<F]V960@8GD@<VAA<F5H;VQD
M97)S(&EN($1E8V5M8F5R(#(P,3`N("9N8G-P.U1H92`R,#$P#0H@("`-"B`@
M("`@(%!L86X@97AP:7)E<R!I;B!$96-E;6)E<B`R,#(P+B!/<'1I;VYS(&=R
M86YT960@=6YD97(@=&AE(#(P,3`-"B`@(`T*("`@("`@4&QA;B!W:6QL(&)E
M(&=R86YT960@870@<')I8V5S(&YO="!L97-S('1H86X@.#`E(&]F('1H92!T
M:&5N#0H@(`T*("`@("`@9F%I<B!M87)K970@=F%L=64@;V8@=&AE(&-O;6UO
M;B!S=&]C:R!A;F0@=VEL;"!E>'!I<F4@;F]T#0H@("`@#0H@("`@("!M;W)E
M('1H86X@,3`@>65A<G,@869T97(@=&AE(&1A=&4@;V8@9W)A;G0N/"]F;VYT
M/@T*("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SY!8W1I=FET>0T*("`@(`T*("`@("`@87,@=&\@
M<W1O8VL@;W!T:6]N<R!O=71S=&%N9&EN9R!A<F4@87,-"B`@("`@#0H@("`@
M("!F;VQL;W=S.B9N8G-P.R9N8G-P.SPO9F]N=#X-"B`@(`T*("`@(#PO9&EV
M/CQB<B\^/'1A8FQE('-T>6QE/3-$)V)O<F1E<BUS<&%C:6YG.B`P<'@[(&)O
M<F1E<BUC;VQL87!S93H@8V]L;&%P<V4[)SX-"B`@#0H@("`@("`-"B`@#0H@
M("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED
M=&@Z(#(S."XX-7!T.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W
M:61T:#H@-SDN,'!T.R<^#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=W:61T:#H@-S4N-S5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)W=I9'1H.B`W-"XT<'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QD
M:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,"XU<'0[)SY7
M5U=%53PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@
M("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\
M9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.SPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^3E5-0D52#0H@("`@(`T*
M("`@("`@("`@("`@("!/1B!35$]#2R!/4%1)3TY3/&)R("\^#0H@("`-"B`@
M("`@("`@("`@("`@/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([
M)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^4%))
M0T4-"B`@("`-"B`@("`@("`@("`@("`@4D%.1T4@4$52(%-(05)%)B,Q-C`[
M/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5T5)1TA4140-"B`@#0H@
M("`@("`@("`@("`@($%615)!1T4@15A%4D-)4T4@4%))0T4F(S$V,#L\+V9O
M;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@
M/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD
M:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M3W!T:6]N<PT*(`T*("`@("`@("`@("`@("!O=71S=&%N9&EN9R!A="!-87D@
M,S$L(#(P,3$\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXQ+#`P
M,"PR-3`F(S$V,#L\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C,P
M#0H@("`@#0H@("`@("`@("`@("`@("T@)#$N,S`\+V9O;G0^#0H@("`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXD,"XU-SPO9F]N=#X-"B`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/<'1I;VYS#0H@#0H@("`@("`@("`@
M("`@(&=R86YT960\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXT
M,3(L-3`P/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-
M"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD,"XT,PT*
M("`@(`T*("`@("`@("`@("`@("`M("0P+C<S/"]F;VYT/@T*("`@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^)#`N-#0\+V9O;G0^#0H@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\
M+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^3W!T:6]N<PT*(`T*("`@("`@("`@("`@
M("!E>&5R8VES960\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXH.#0L
M,#`P*3PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C,X#0H@
M("`@#0H@("`@("`@("`@("`@("T@)#`N-S,\+V9O;G0^#0H@("`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXD,"XU.3PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SY/<'1I;VYS#0H@#0H@("`@("`@("`@("`@(&-A
M;F-E;&5D(&]R(&5X<&ER960\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXH
M,S(T+#(U,"D\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C,X#0H@("`@
M#0H@("`@("`@("`@("`@("T@)#$N,S`\+V9O;G0^#0H@("`@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@
M8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA
M;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXD,"XW,3PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SY/<'1I;VYS#0H@#0H@("`@("`@("`@("`@(&]U='-T
M86YD:6YG(&%T($UA>2`S,2P@,C`Q,CPO9F]N=#X-"B`@("`@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/C$L,#`T+#4P,#PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^)#`N,S`-"B`@("`-"B`@("`@("`@("`@("`@+2`D,"XW-3PO9F]N=#X-
M"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C0V/"]F;VYT/@T*("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D]P=&EO;G,-"B`-"B`@
M("`@("`@("`@("`@9W)A;G1E9#PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/C,P+#`P,#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD
M,"XV-0T*("`@(`T*("`@("`@("`@("`@("`M("0P+C8X/"]F;VYT/@T*("`@
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#`N-C<\+V9O;G0^#0H@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^3W!T:6]N<PT*(`T*("`@("`@
M("`@("`@("!E>&5R8VES960\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXH,3(R+#,W-2D\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C,P
M#0H@("`@#0H@("`@("`@("`@("`@("T@)#`N-S,\+V9O;G0^#0H@("`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXD,"XT,CPO9F]N=#X-"B`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SY/<'1I;VYS#0H@#0H@("`@("`@("`@("`@
M(&-A;F-E;&5D(&]R(&5X<&ER960\+V9O;G0^#0H@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXH-C4L-C(U*3PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C,X
M#0H@("`@#0H@("`@("`@("`@("`@("T@)#`N-S,\+V9O;G0^#0H@("`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXD,"XU,CPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SY/<'1I;VYS#0H@#0H@("`@("`@("`@("`@(&]U
M='-T86YD:6YG(&%T($UA>2`S,2P@,C`Q,SPO9F]N=#X-"B`@("`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/C@T-BPU,#`\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B0P+C,X#0H@("`@#0H@("`@("`@("`@("`@("T@)#`N-S4F(S$V,#L\+V9O
M;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD,"XT-R8C,38P.SPO9F]N=#X-
M"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@#0H@(`T*("`@
M(#PO=&%B;&4^/&)R+SX\9&EV/@T*(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SY4:&4-"B`@("`-"B`@("`@('=E:6=H=&5D(&%V97)A9V4@9F%I<B!V
M86QU92!O9B!O<'1I;VYS(&=R86YT960@9'5R:6YG(#(P,3,-"B`@("`@#0H@
M("`@("!A;F0@,C`Q,B!W87,@)#`N-C<@86YD("0P+C0T+"!R97-P96-T:79E
M;'DN(%1H92!A9V=R96=A=&4-"B`@("`-"B`@("`@(&EN=')I;G-I8R!V86QU
M92!O9B!O<'1I;VYS(&5X97)C:7-E9"!D=7)I;F<@,C`Q,R!A;F0@,C`Q,B!W
M87,-"B`@(`T*("`@("`@87!P<F]X:6UA=&5L>2`D-S`L,S`P(&%N9"`D."PX
M,#`L(')E<W!E8W1I=F5L>2X@5&AE(&%G9W)E9V%T90T*("`@#0H@("`@("!I
M;G1R:6YS:6,@=F%L=64@;V8@;W!T:6]N<R!O=71S=&%N9&EN9R!A="!-87D@
M,S$L(#(P,3,@86YD#0H@("`@(`T*("`@("`@,C`Q,B!W87,@87!P<F]X:6UA
M=&5L>2`D,S4S+#`P,"!A;F0@)#(S,BPP,#`L(')E<W!E8W1I=F5L>2X-"B`-
M"B`@("`@(%1H92!A9V=R96=A=&4@:6YT<FEN<VEC('9A;'5E(&]F(&]P=&EO
M;G,@=F5S=&5D(&%N9`T*("`@#0H@("`@("!E>&5R8VES86)L92!A="!-87D@
M,S$L(#(P,3,@86YD(#(P,3(@=V%S(&%P<')O>&EM871E;'D-"B`-"B`@("`@
M("0Q-C(L,#`P(&%N9"`D-SDL,#`P+"!R97-P96-T:79E;'DN/"]F;VYT/@T*
M("`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/D%C=&EV:71Y#0H@("`@#0H@("`@("!A<R!T;R!N
M;VXM=F5S=&5D('-T;V-K(&]P=&EO;G,@87)E(&%S(&9O;&QO=W,Z/&)R("\^
M#0H@("`@(`T*("`@("`@/"]F;VYT/@T*("`@("`-"B`@("`\+V1I=CX\8G(O
M/CQD:78^#0H@("`@#0H@("`@("`\=&%B;&4@<W1Y;&4],T0G=VED=&@Z(#4P
M,G!X.R<@8F]R9&5R/3-$,"!C96QL<W!A8VEN9STS1#`@8V5L;'!A9&1I;F<]
M,T0P/@T*("`@("`-"B`@("`@("`@#0H@("`@#0H@("`@("`@("`@/'1R/@T*
M(`T*("`@("`@("`@("`@/'1D('=I9'1H/3-$,C$Y/@T*("`-"B`@("`@("`@
M("`@("`@)B,Q-C`[#0H@("`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-
M"B`@("`@("`@("`@(#QT9"!C;&%S<STS1'AL-C@@=VED=&@],T0X-#X-"B`@
M#0H@("`@("`@("`@("`@("8C,38P.PT*("`@("`-"B`@("`@("`@("`@(#PO
M=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X;#8X('=I9'1H
M/3-$-C0^#0H@(`T*("`@("`@("`@("`@("`F(S$V,#L-"B`@("`@#0H@("`@
M("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@/'1D(&-L87-S/3-$
M>&PV."!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([)R!W:61T:#TS1#$S
M-3X-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG
M/E-43T-+#0H@("`@#0H@("`@("`@("`@("`@($]424].4SPO9F]N=#X-"B`@
M("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@("`@("`@("`@/"]T<CX-
M"B`@#0H@("`@("`@("`@/'1R/@T*(`T*("`@("`@("`@("`@/'1D/@T*("`@
M("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG/B8C
M,38P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@
M("`@("`@("`@/'1D(&-L87-S/3-$>&PV."!S='EL93TS1"=T97AT+6%L:6=N
M.B!C96YT97([)SX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US
M:7IE.B!S;6%L;#LG/DY534)%4@T*("`@("`-"B`@("`@("`@("`@("`@3T8F
M(S$V,#L\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-
M"B`@("`@("`@("`@(#QT9"!C;&%S<STS1'AL-C@^#0H@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M
M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXF(S$V,#L\+V9O;G0^#0H@
M(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`@(#QT9"!C
M;&%S<STS1'AL-C@@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@
M("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SY7
M14E'2%1%1`T*("`-"B`@("`@("`@("`@("`@059%4D%'13PO9F]N=#X-"B`@
M("`@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@(#PO='(^
M#0H@(`T*("`@("`@("`@(#QT<CX-"B`-"B`@("`@("`@("`@(#QT9#X-"B`@
M("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXF
M(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@
M("`@("`@("`@(#QT9"!C;&%S<STS1'AL-C@@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@8V5N=&5R.R<^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M
M<VEZ93H@<VUA;&P[)SY32$%215,\+V9O;G0^#0H@("`-"B`@("`@("`@("`@
M(#PO=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X;#8X/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^)B,Q
M-C`[/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@("`@
M("`@("`@("`\=&0@8VQA<W,],T1X;#8X('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(&-E;G1E<CLG/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I
M>F4Z('-M86QL.R<^1U)!3E0-"B`@("`-"B`@("`@("`@("`@("`@1$%413PO
M9F]N=#X-"B`@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@
M(#PO='(^#0H@(`T*("`@("`@("`@(#QT<CX-"B`-"B`@("`@("`@("`@(#QT
M9#X-"B`@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA
M;&P[)SXF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]T9#X-"B`@
M("`-"B`@("`@("`@("`@(#QT9"!C;&%S<STS1'AL-CD@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;2UW:61T:#H@,7!T.R!B;W)D97(M8F]T=&]M+7-T>6QE.B!S
M;VQI9#LG/@T*("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@
M<VUA;&P[)SXF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]T9#X-
M"B`@("`-"B`@("`@("`@("`@(#QT9"!C;&%S<STS1'AL-CD@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;2UW:61T:#H@,7!T.R!B;W)D97(M8F]T=&]M+7-T>6QE
M.B!S;VQI9#LG/@T*("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ
M93H@<VUA;&P[)SXF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]T
M9#X-"B`@("`-"B`@("`@("`@("`@(#QT9"!C;&%S<STS1'AL-CD@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@8V5N=&5R.R!B;W)D97(M8F]T=&]M+7=I9'1H.B`Q
M<'0[(&)O<F1E<BUB;W1T;VTM<W1Y;&4Z('-O;&ED.R<^#0H@("`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE
M=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG/D9!25(-"B`@(`T*
M("`@("`@("`@("`@("!604Q513PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@
M/"]T9#X-"B`@("`-"B`@("`@("`@("`\+W1R/@T*("`-"B`@("`@("`@("`\
M='(^#0H@#0H@("`@("`@("`@("`\=&0^#0H@("`@(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N
M+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^3F]N=F5S=&5D#0H@("`-"B`@
M("`@("`@("`@("`@<VAA<F5S(&%T($UA>2`S,2P@,C`Q,CPO9F]N=#X-"B`@
M("`@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@/'1D
M(&-L87-S/3-$>&PV,R!A;&EG;CTS1')I9VAT/@T*("`@("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R
M;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG/C8P,BPR-3`\+V9O;G0^
M#0H@("`@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@
M/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM97,@
M;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^)#PO9F]N=#X-
M"B`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`@(#QT
M9"!A;&EG;CTS1')I9VAT/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N
M="US:7IE.B!S;6%L;#LG/C`N-#(\+V9O;G0^#0H@#0H@("`@("`@("`@("`\
M+W1D/@T*("`@(`T*("`@("`@("`@(#PO='(^#0H@(`T*("`@("`@("`@(#QT
M<CX-"B`-"B`@("`@("`@("`@(#QT9#X-"B`@("`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL
M=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SY'<F%N=&5D/"]F;VYT/@T*("`@
M(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`@(#QT9"!C
M;&%S<STS1'AL-C,@86QI9VX],T1R:6=H=#X-"B`@("`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M
M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXS,"PP,#`\+V9O;G0^#0H@
M("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@
M<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXD/"]F;VYT/@T*("`@
M#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@/'1D(&%L
M:6=N/3-$<FEG:'0^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I
M>F4Z('-M86QL.R<^,"XV-SPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO=&0^
M#0H@("`@#0H@("`@("`@("`@/"]T<CX-"B`@#0H@("`@("`@("`@/'1R/@T*
M(`T*("`@("`@("`@("`@/'1D/@T*("`@("`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE
M<SL@9F]N="US:7IE.B!S;6%L;#LG/E9E<W1E9"])<W-U960\+V9O;G0^#0H@
M("`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`@(#QT
M9"!C;&%S<STS1'AL-C,@86QI9VX],T1R:6=H=#X-"B`@("`@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@
M<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXH,38V+#,W-2D\+V9O
M;G0^#0H@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@
M/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM97,@
M;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^)#PO9F]N=#X-
M"B`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`@(#QT
M9"!A;&EG;CTS1')I9VAT/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N
M="US:7IE.B!S;6%L;#LG/C`N-#(\+V9O;G0^#0H@#0H@("`@("`@("`@("`\
M+W1D/@T*("`@(`T*("`@("`@("`@(#PO='(^#0H@(`T*("`@("`@("`@(#QT
M<CX-"B`-"B`@("`@("`@("`@(#QT9#X-"B`@("`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL
M=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SY&;W)F96ET960\+V9O;G0^#0H@
M#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@/'1D(&-L
M87-S/3-$>&PV-2!S='EL93TS1"=B;W)D97(M8F]T=&]M+7=I9'1H.B`Q<'0[
M(&)O<F1E<BUB;W1T;VTM<W1Y;&4Z('-O;&ED.R<@86QI9VX],T1R:6=H=#X-
M"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXH
M-3<L-C(U*3PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+W1D/@T*("`@
M(`T*("`@("`@("`@("`@/'1D(&-L87-S/3-$>&PV-"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M+7=I9'1H.B`Q<'0[(&)O<F1E<BUB;W1T;VTM<W1Y;&4Z('-O
M;&ED.R!T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT
M:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG/B0\+V9O;G0^#0H@("`-"B`@("`@
M("`@("`@(#PO=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X
M;#8T('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTM=VED=&@Z(#%P=#L@8F]R9&5R
M+6)O='1O;2US='EL93H@<V]L:60[)R!A;&EG;CTS1')I9VAT/@T*("`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S
M(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG/C`N-3,\+V9O
M;G0^#0H@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@(#PO
M='(^#0H@(`T*("`@("`@("`@(#QT<CX-"B`-"B`@("`@("`@("`@(#QT9#X-
M"B`@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[
M)SY.;VYV97-T960-"B`@(`T*("`@("`@("`@("`@("!S:&%R97,@870@36%Y
M(#,Q+"`R,#$S/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO=&0^#0H@
M("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X;#8V('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTM=VED=&@Z(#%P=#L@8F]R9&5R+6)O='1O;2US='EL93H@
M<V]L:60[)R!A;&EG;CTS1')I9VAT/@T*("`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE
M<SL@9F]N="US:7IE.B!S;6%L;#LG/C0P."PR-3`\+V9O;G0^#0H@("`@#0H@
M("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@/'1D(&-L87-S
M/3-$>&PV-R!S='EL93TS1"=B;W)D97(M8F]T=&]M+7=I9'1H.B`Q<'0[(&)O
M<F1E<BUB;W1T;VTM<W1Y;&4Z('-O;&ED.R!T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG
M/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@("`@
M("`@("`@("`\=&0@8VQA<W,],T1X;#8W('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTM=VED=&@Z(#%P=#L@8F]R9&5R+6)O='1O;2US='EL93H@<V]L:60[)R!A
M;&EG;CTS1')I9VAT/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US
M:7IE.B!S;6%L;#LG/C`N-#(\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+W1D
M/@T*("`@(`T*("`@("`@("`@(#PO='(^#0H@(`T*("`@("`@("`-"B`@("`-
M"B`@("`@(#PO=&%B;&4^#0H@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@
M(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY!=`T*("`@#0H@("`@("!-
M87D@,S$L(#(P,3,L('1O=&%L(&-O;7!E;G-A=&EO;B!C;W-T(')E;&%T960@
M=&\@;F]N+79E<W1E9`T*(`T*("`@("`@<W1O8VL@;W!T:6]N(&%W87)D<R!N
M;W0@>65T(')E8V]G;FEZ960@=&]T86QE9"`D,C(L,#,T+B!4:&4-"B`-"B`@
M("`@('=E:6=H=&5D+6%V97)A9V4@<&5R:6]D(&]V97(@=VAI8V@@=&AI<R!A
M;6]U;G0@:7,@97AP96-T960@=&\-"B`@(`T*("`@("`@8F4@<F5C;V=N:7IE
M9"!I<R`R+C,Q('EE87)S+B!4:&4@=V5I9VAT960@879E<F%G92!R96UA:6YI
M;F<-"B`-"B`@("`@(&-O;G1R86-T=6%L('1E<FT@;V8@;W!T:6]N<R!T:&%T
M('=E<F4@97AE<F-I<V%B;&4@870@36%Y(#,Q+`T*("`-"B`@("`@(#(P,3,@
M=V%S(#,N,C4@>65A<G,N)B,Q-C`[/"]F;VYT/@T*("`@("`-"B`@("`\+V1I
M=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/E1H90T*("`@(`T*("`@("`@9F]L;&]W:6YG('-U;6UA<FEZ97,@:6YF;W)M
M871I;VX@86)O=70@86QL(&]F('1H92!#;VUP86YY)W,-"B`-"B`@("`@('-T
M;V-K(&]P=&EO;G,@;W5T<W1A;F1I;F<@870@36%Y(#,Q+"`R,#$S+B!4:&5S
M92!O<'1I;VYS(&%R90T*("`-"B`@("`@(&-O;7!R:7-E9"!O9B!T:&]S92!G
M<F%N=&5D('5N9&5R('1H92`Q.3DY(&%N9"`R,#$P#0H@(`T*("`@("`@<&QA
M;G,N)B,Q-C`[/"]F;VYT/@T*(`T*("`@(#PO9&EV/CQB<B\^/'1A8FQE('-T
M>6QE/3-$)V)O<F1E<BUS<&%C:6YG.B`P<'@[(&)O<F1E<BUC;VQL87!S93H@
M8V]L;&%P<V4[('=I9'1H.B`W.#9P>#L@:&5I9VAT.B`Q-3=P>#LG/@T*(`T*
M("`@("`@#0H@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)W=I9'1H.B`W-"XW<'0[)SX-"B`@("`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)W=I9'1H.B`X,"XP-7!T.R<^#0H@("`@(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#@R+C0U<'0[)SX-"B`@("`@#0H@
M("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-S4N.'!T.R<^#0H@("`@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-SDN,G!T.R<^#0H@
M("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-S4N.'!T.R<^
M#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*
M("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/E)!3D=%#0H@("`@#0H@("`@("`@("`@("`@
M($]&($5815)#25-%(%!224-%4SPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E
M;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY.54U"15(-"B`@("`@#0H@("`@("`@("`@("`@($]55%-404Y$24Y'(#4O
M,S$O,C`Q,SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*
M("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SX\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/E=%24=(5$5$/"]F;VYT/CPO9F]N=#X-"B`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SY!5D5204=%#0H@#0H@("`@("`@("`@("`@
M(%)%34%)3DE.1R!#3TY44D%#5%5!3"!,249%($E.(%E%05)3/"]F;VYT/@T*
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^5T5)1TA4140-"B`@#0H@("`@("`@("`@
M("`@($%615)!1T4@15A%4D-)4T4@4%))0T4\+V9O;G0^#0H@("`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L
M:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/DY534)%4@T*("`@("`-"B`@("`@("`@("`@("`@15A%
M4D-)4T%"3$4@050@34%9(#,Q+"`R,#$S/"]F;VYT/@T*("`@("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SY714E'2%1%1`T*("`-"B`@("`@("`@("`@("`@059%4D%'
M12!%6$520TE312!04DE#13PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B0P+C,P#0H@("`@#0H@("`@("`@("`@("`@("T@)#`N-3`\+V9O;G0^#0H@
M("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXV-3$L-3`P/"]F;VYT/@T*("`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXS+C$T/"]F;VYT/@T*(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`F(S$V,#L\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B0P+C0R/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^,C4S+#(U,"8C,38P.SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^)#`N-#(F(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*
M("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD,"XU
M,0T*("`@(`T*("`@("`@("`@("`@("`M("0P+C<U/"]F;VYT/@T*("`@("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^,3DU+#`P,#PO9F]N=#X-"B`@("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^,RXU.3PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E
M;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@)B,Q-C`[/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXD,"XV-CPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C$X
M-2PP,#`\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C8V/"]F
M;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`-"B`@
M#0H@("`@/"]T86)L93X\8G(O/CQD:78^#0H@#0H@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#L@9F]N="UW96EG:'0Z(&)O;&0[)SY35$]#2PT*("`@("`-"B`@
M("`@($%#5$E62519/"]F;VYT/B9N8G-P.PT*("`@#0H@("`@/"]D:78^/&)R
M+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY);@T*
M("`@#0H@("`@("!*86YU87)Y(#(P,3(L('1H92!";V%R9"!O9B!$:7)E8W1O
M<G,@9W)A;G1E9"!S=&]C:R!O<'1I;VYS#0H@("`@(`T*("`@("`@9F]R(#0P
M,BPU,#`@;W!T:6]N<R!T;R!O9F9I8V5R<RP@9&ER96-T;W)S(&%N9"!E;7!L
M;WEE97,@;V8-"B`-"B`@("`@('1H92!#;VUP86YY+B!/<'1I;VYS(&9O<B!D
M:7)E8W1O<G,@=VAO(&%R92!N;W0@86QS;R!O9F9I8V5R<PT*("`-"B`@("`@
M('9E<W1E9"!O;F4@<75A<G1E<B!I;6UE9&EA=&5L>2!A;F0@=&AE;B!W:6QL
M('9E<W0@;VYE('%U87)T97(-"B`@(`T*("`@("`@<&5R('EE87(@=&AE<F5A
M9G1E<BX@5&AE(&]P=&EO;G,@9F]R(&5M<&QO>65E<R!A;F0@;V9F:6-E<G,-
M"B`-"B`@("`@('9E<W0@;VYE('%U87)T97(@869T97(@;VYE('EE87(@86YD
M('1H96X@=VEL;"!V97-T(&]N90T*(`T*("`@("`@<75A<G1E<B!P97(@>65A
M<B!T:&5R96%F=&5R+B!4:&4@;W!T:6]N<R!A<F4@870@=&AE(&5X97)C:7-E
M#0H@(`T*("`@("`@<')I8V4@;V8@)#`N-#,@86YD(&5X<&ER92!I;B!F:79E
M('EE87)S+CPO9F]N=#X-"B`@("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*
M("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY);@T*("`@#0H@("`@
M("!!<')I;"`R,#$R+"!T:&4@0F]A<F0@;V8@1&ER96-T;W)S(&=R86YT960@
M<W1O8VL@;W!T:6]N<R!F;W(-"B`@#0H@("`@("`Q,"PP,#`@<VAA<F5S('1O
M(&%N(&5M<&QO>65E+B!4:&4@;W!T:6]N('9E<W1E9"!O;F4@<75A<G1E<@T*
M(`T*("`@("`@:6UM961I871E;'D@86YD('1H96X@=VEL;"!V97-T(&]N92!Q
M=6%R=&5R('!E<B!Y96%R#0H@("`-"B`@("`@('1H97)E869T97(N(%1H92!O
M<'1I;VX@:7,@870@=&AE(&5X97)C:7-E('!R:6-E(&]F("0P+C<S(&%N9`T*
M("`-"B`@("`@(&5X<&ER97,@:6X@9FEV92!Y96%R<RX\+V9O;G0^#0H@(`T*
M("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY$=7)I;F<-"B`-"B`@("`@
M('1H92!F:7-C86P@>65A<B!E;F1E9"!-87D@,S$L(#(P,3(L(&]P=&EO;G,@
M=&\@<'5R8VAA<V4-"B`@#0H@("`@("`X-"PP,#`@<VAA<F5S(&]F(&-O;6UO
M;B!S=&]C:R!W97)E(&5X97)C:7-E9"!A="!P<FEC97,-"B`-"B`@("`@(')A
M;F=I;F<@9G)O;2`D,"XS."!T;R`D,"XW,R!P97(@<VAA<F4N(%1O=&%L('!R
M;V-E961S('1O('1H90T*("`-"B`@("`@($-O;7!A;GD@=V5R92`D-#<L-SDP
M+CPO9F]N=#X\+V9O;G0^#0H@("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*
M("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY);@T*("`@#0H@("`@
M("!/8W1O8F5R(#(P,3(L('1H92!";V%R9"!O9B!$:7)E8W1O<G,@9W)A;G1E
M9"!S=&]C:R!O<'1I;VYS#0H@("`@(`T*("`@("`@9F]R(#,P+#`P,"!O<'1I
M;VYS('1O(&5M<&QO>65E<R!O9B!T:&4@0V]M<&%N>2X@5&AE(&]P=&EO;G,-
M"B`-"B`@("`@('9E<W1S(&]N92!Q=6%R=&5R(&%F=&5R(&]N92!Y96%R(&%N
M9"!T:&5N('=I;&P@=F5S="!O;F4-"B`@#0H@("`@("!Q=6%R=&5R('!E<B!Y
M96%R('1H97)E869T97(N("8C,38P.U1H92!O<'1I;VYS(&%R92!A="!T:&4-
M"B`@(`T*("`@("`@97AE<F-I<V4@<')I8V4@;V8@)#`N-C4@86YD("0P+C8X
M('!E<B!S:&%R92!A;F0@97AP:7)E(&EN#0H@("`@#0H@("`@("!F:79E('EE
M87)S+B`F(S$V,#L\+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-
M"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1'5R:6YG#0H@(`T*
M("`@("`@=&AE(&9I<V-A;"!Y96%R(&5N9&5D($UA>2`S,2P@,C`Q,RP@;W!T
M:6]N<R!T;R!P=7)C:&%S90T*("`-"B`@("`@(#$R,BPS-S4@<VAA<F5S(&]F
M(&-O;6UO;B!S=&]C:R!W97)E(&5X97)C:7-E9"!A="!P<FEC97,-"B`@#0H@
M("`@("!R86YG:6YG(&9R;VT@)#`N,S`@=&\@)#`N-S,N(%1O=&%L('!R;V-E
M961S('1O('1H92!#;VUP86YY#0H@("`@(`T*("`@("`@=V5R92`D-3$L-3$T
M+CPO9F]N=#X-"B`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1'5R:6YG#0H@(`T*("`@("`@=&AE
M(&9I<V-A;"!Y96%R(&5N9&5D($UA>2`S,2P@,C`Q,RP@=&AE($-O;7!A;GD@
M<V]L9"`R,#`L,#`P#0H@(`T*("`@("`@<VAA<F5S(&]F(&ET<R!C;VUM;VX@
M<W1O8VL@870@82!P<FEC92!O9B`D,2XR-2!P97(@<VAA<F4@=&\-"B`-"B`@
M("`@(&%N(&EN=F5S=&]R(&9O<B!P<F]C965D<R!O9B`D,C4P+#`P,"X@5&AI
M<R!I;G9E<W1O<B!H87,-"B`@#0H@("`@("!A9W)E960@=&\@<'5R8VAA<V4@
M86X@861D:71I;VYA;"`R,#`L,#`P('-H87)E<R!O9B!C;VUM;VX-"B`@("`-
M"B`@("`@('-T;V-K(&%T("0Q+C(U('!E<B!S:&%R92!A="!A(&QA=&5R(&1A
M=&4N/"]F;VYT/@T*(`T*("`@(#PO9&EV/CQB<B\^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO
M:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?
M8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O
M0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS
M:&5E=',O4VAE970Q,BYH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG
M.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@
M8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\
M345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X
M="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA
M=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@
M0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A
M8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$
M,CX\<W1R;VYG/DE.0T]-12!405A%4SQB<CX\+W-T<F]N9SX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XQ,B!-;VYT:',@16YD
M960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/DEN8V]M92!487@@1&ES8VQO<W5R
M92!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/DEN8V]M92!487@@1&ES8VQO<W5R92!;5&5X="!";&]C:UT\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78^#0H@(`T*("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^-BX-
M"B`@#0H@("`@("`F;F)S<#LF;F)S<#LF;F)S<#M)3D-/344@5$%815,\+V9O
M;G0^)FYB<W`[#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^26YC;VUE#0H@(`T*("`@("`@=&%X
M)FYB<W`[*&)E;F5F:70I(&5X<&5N<V4@9G)O;2!C;VYT:6YU:6YG(&]P97)A
M=&EO;G,@9F]R('1H90T*("`-"B`@("`@('EE87)S(&5N9&5D($UA>2`S,2P@
M,C`Q,R!A;F0@,C`Q,B!C;VYS:7-T<R!O9B!T:&4@9F]L;&]W:6YG#0H@#0H@
M("`@("!C=7)R96YT('!R;W9I<VEO;G,Z/"]F;VYT/@T*("`@(`T*("`@(#PO
M9&EV/CQB<B\^/'1A8FQE('-T>6QE/3-$)V)O<F1E<BUS<&%C:6YG.B`P<'@[
M(&)O<F1E<BUC;VQL87!S93H@8V]L;&%P<V4[)SX-"B`@#0H@("`@("`-"B`@
M#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M=VED=&@Z(#(Q+C!P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G=VED=&@Z(#(Q,"XW-7!T.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=W:61T:#H@,34N-S5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)W=I9'1H.B`T."XP<'0[)SX-"B`@("`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)W=I9'1H.B`S,RXW-7!T.R<^#0H@("`@(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#8V+C!P=#LG/@T*("`@(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXR,#$S/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^,C`Q,CPO9F]N=#X-"B`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G=VED=&@Z(#(S,2XW-7!T.R<@8V]L<W!A;CTS1#(^#0H@
M("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^0W5R<F5N=#H\+V9O;G0^#0H@("`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*
M("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E4N4RX-
M"B`@(`T*("`@("`@("`@("`@("!&961E<F%L/"]F;VYT/@T*("`@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXM+3PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@("8C,38P.SQF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO
M9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXM+3PO9F]N=#X-"B`@("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@
M(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^4W1A=&4-"B`@("`-"B`@("`@("`@("`@("`@86YD(&QO8V%L/"]F;VYT
M/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-
M"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXH,C$L-#DS
M*3PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^-C,L-#$T/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@
M(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z
M('-M86QL.R<^5&]T86P-"B`@#0H@("`@("`@("`@("!C/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US
M:7IE.B!S;6%L;#LG/G5R<F5N=#PO9F]N=#X\8G(@+SX-"B`@("`-"B`@("`@
M("`@("`@(#PO9F]N=#X-"B`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXH,C$L-#DS*3PO9F]N=#X-"B`@("`@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^-C,L-#$T/"]F;VYT
M/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^
M#0H@("`@#0H@("`@("`@("`@/'1D(&-O;'-P86X],T0R/@T*("`@#0H@("`@
M("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/D1E9F5R<F5D.CPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-
M"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`R,C8N-7!T.R<@8V]L<W!A;CTS
M1#(^#0H@(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY5+E,N#0H@("`-"B`@("`@("`@("`@
M("`@1F5D97)A;"8C,38P.SPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/B@U,C$I/&)R("\^#0H@#0H@("`@("`@("`@("`@(#PO9F]N=#X-"B`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/BTM/"]F
M;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@
M/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SY3=&%T90T*("`@(`T*("`@("`@("`@("`@("!A;F0@
M;&]C86P\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B
M;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C
M:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/CDL-3(Q/&)R("\^#0H@#0H@("`@("`@("`@("`@(#PO9F]N=#X-"B`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C$L-C`P/"]F;VYT
M/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-
M"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@
M("`@("`@("8C,38P.SQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE
M<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SY4;W1A;`T*
M("`-"B`@("`@("`@("`@(&0\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^969E
M<G)E9#PO9F]N=#X\8G(@+SX-"B`@("`@#0H@("`@("`@("`@("`\+V9O;G0^
M#0H@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^.2PP,#`\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/C$L-C`P/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ
M93H@<VUA;&P[)SXF(S$V,#LF(S$V,#L-"B`@#0H@("`@("`@("`@("!);F-O
M;64@=&%X("AB96YE9FET*2!E>'!E;G-E/&)R("\^#0H@("`-"B`@("`@("`@
M("`@(#PO9F]N=#X-"B`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B
M;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXH,3(L-#DS*3QB<B`O
M/@T*("`@(`T*("`@("`@("`@("`@("`\+V9O;G0^#0H@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@
M("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXV-2PP,30\+V9O
M;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`-"B`@
M#0H@("`@/"]T86)L93X\8G(O/CQD:78^#0H@#0H@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/DEN8V]M90T*("`-"B`@("`@('1A>"`H8F5N969I="D@97AP
M96YS92!F<F]M(&-O;G1I;G5I;F<@;W!E<F%T:6]N<R!D:69F97)S(&9R;VT-
M"B`@(`T*("`@("`@=&AE(&%M;W5N=',@8V]M<'5T960@8GD@87!P;'EI;F<@
M=&AE(%4N4RX@1F5D97)A;"!I;F-O;64@=&%X#0H@(`T*("`@("`@<F%T92!O
M9B`S-2!P97)C96YT('1O('!R971A>"!I;F-O;64@87,@82!R97-U;'0@;V8@
M=&AE#0H@#0H@("`@("!F;VQL;W=I;F<Z/"]F;VYT/@T*("`@("`-"B`@("`\
M+V1I=CX\8G(O/CQT86)L92!S='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X
M.R!B;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R<^#0H@(`T*("`@("`@#0H@
M(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)W=I9'1H.B`Q,BXW-7!T.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G=VED=&@Z(#(U-"XR-7!T.R<^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=W:61T:#H@,34N-S5P=#LG/@T*("`@("`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)W=I9'1H.B`V,"XP<'0[)SX-"B`@("`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q-2XW-7!T.R<^#0H@("`@(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#8P+C<U<'0[)SX-"B`@("`@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,C8W+C!P=#L@8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<@8V]L<W!A;CTS1#(^#0H@("`@
M#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/EEE87)S#0H@("`@#0H@("`@("`@("`@("`@(&5N
M9&5D($UA>2`S,2P\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXR,#$S/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^,C`Q,CPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+71O<#H@,7!T('-O;&ED(&)L86-K.R<@8V]L<W!A
M;CTS1#(^#0H@("`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY#;VUP=71E9`T*("`-"B`@
M("`@("`@("`@("`@(F5X<&5C=&5D(B!T87@@97AP96YS92`H8F5N969I="D\
M+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M=&]P.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+71O<#H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@("`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXQ.#0L,#`P)B,Q-C`[/"]F;VYT/@T*("`@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M=&]P.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`@(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G8F]R9&5R+71O<#H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`-"B`@("`@
M("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,34L,#`P/"]F
M;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@
M/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!C;VQS<&%N/3-$,CX-"B`@(`T*
M("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SY);F-R96%S90T*("`-"B`@("`@("`@("`@("`@*')E
M9'5C=&EO;BD@:6X@:6YC;VUE('1A>&5S(')E<W5L=&EN9R!F<F]M.CPO9F]N
M=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@
M("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SY4<G5E#0H@("`-"B`@("`@("`@("`@("`@=7`@;V8@8V%R<GD@9F]R
M=V%R9',@86YD(&]T:&5R(&ET96US/"]F;VYT/@T*("`@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/BT-"B`@("`@#0H@("`@("`@
M("`@("`@("8C,38P.SQB<B`O/@T*("`-"B`@("`@("`@("`@("`@/"]F;VYT
M/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,S`L,#`P/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*
M("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@
M("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXF(S$V,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^0VAA;F=E#0H@("`@(`T*("`@("`@
M("`@("`@("!I;B!V86QU871I;VX@86QL;W=A;F-E/"]F;VYT/@T*("`@("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-
M"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXH,C`U+#`P
M,"DF(S$V,#L\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^*#(Q.2PP,#`I)B,Q-C`[/"]F;VYT/@T*(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY3=&%T90T*("`@(`T*("`@("`@("`@("`@("!I;F-O;64@=&%X97,L(&YE
M="!O9B!F961E<F%L(&)E;F5F:70\+V9O;G0^#0H@("`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,34L,#`P)B,Q-C`[/&)R("\^
M#0H@(`T*("`@("`@("`@("`@("`\+V9O;G0^#0H@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXS-BPP,#`\+V9O;G0^#0H@("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^4F5S96%R8V@-"B`@#0H@("`@("`@("`@("`@(&%N9"!D979E
M;&]P;65N="!T87@@8W)E9&ET<SPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^*#$T+#`P,"DF(S$V,#L\+V9O
M;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/B@T+#`P,"D\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E!E<FUA;F5N=`T*("`@#0H@
M("`@("`@("`@("`@('1A>"!D:69F97)E;F-E<R!A;F0@;W1H97(\+V9O;G0^
M#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-
M"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXW+#4P-R8C
M,38P.SQB<B`O/@T*(`T*("`@("`@("`@("`@("`\+V9O;G0^#0H@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXW+#`Q-#PO9F]N=#X-"B`@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&-O;&]R.B`C,#`P,#`P.R<@;&%N9STS1$5.
M+553/B8C,38P.R8C,38P.R!);F-O;64@=&%X("AB96YE9FET*0T*("`@("`-
M"B`@("`@("`@("`@(&5X<&5N<V4\+V9O;G0^#0H@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXH,3(L-#DS*28C,38P.SPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C
M:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^-C4L,#$T/"]F;VYT
M/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@#0H@(`T*
M("`@(#PO=&%B;&4^/&)R+SX\9&EV/@T*(`T*("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SY4:&4-"B`@("`-"B`@("`@('1A>"!E9F9E8W0@;V8@<VEG;FEF
M:6-A;G0@=&5M<&]R87)Y(&1I9F9E<F5N8V5S(&ES('!R97-E;G1E9`T*("`-
M"B`@("`@(&)E;&]W.CPO9F]N=#X-"B`-"B`@("`\+V1I=CX\8G(O/CQT86)L
M92!S='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X.R!B;W)D97(M8V]L;&%P
M<V4Z(&-O;&QA<'-E.R<^#0H@(`T*("`@("`@#0H@(`T*("`@("`@("`\='(^
M#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q,BXW-7!T
M.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$R
M+C<U<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T
M:#H@,CDW+C<U<'0[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I
M9'1H.B`Q."XP<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)W=I9'1H.B`T.2XU<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)W=I9'1H.B`Q.2XU<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)W=I9'1H.B`T.2XU<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^
M#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)W=I9'1H.B`S,C,N,C5P=#L@8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<@8V]L<W!A;CTS1#,^#0H@("`@(`T*("`@("`@("`@("`@
M/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY996%R<PT*("`@(`T*("`@("`@("`@("`@("!E;F1E9"!-87D@,S$L/"]F
M;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([
M)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q
M,SPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N
M=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/C(P,3(\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@
M("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D(&-O;'-P86X],T0S/@T*
M("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/D1E9F5R<F5D#0H@(`T*("`@("`@("`@("`@
M("!T87@@87-S971S.CPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@
M("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\
M9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9&EV/@T*(`T*("`@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^06-C;W5N=',-"B`@("`-"B`@
M("`@("`@("`@("`@("!R96-E:79A8FQE+"!P<FEN8VEP86QL>2!D=64@=&\@
M86QL;W=A;F-E(&9O<CPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@("`@/"]D
M:78^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SYD;W5B=&9U;`T*("`@(`T*("`@("`@
M("`@("`@("!A8V-O=6YT<R!A;F0@<V%L97,@<F5T=7)N<SPO9F]N=#X-"B`@
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA
M;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXT-RPP,#`F(S$V,#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-
M"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXT-BPP,#`\
M+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@
M(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\
M9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B8C,38P.R8C,38P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D(&-O
M;'-P86X],T0R/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DEN=F5N=&]R>0T*("`@
M#0H@("`@("`@("`@("`@('9A;'5A=&EO;CPO9F]N=#X-"B`@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,S(L,#`P)B,Q-C`[/"]F
M;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^,S`L,#`P/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@
M(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@8V]L<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD
M:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M0V]M<&5N<V%T960-"B`@("`@#0H@("`@("`@("`@("`@(&%B<V5N8V5S(&%N
M9"!D969E<G)E9"!P87ER;VQL/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXS-RPP,#`F(S$V,#L\+V9O;G0^#0H@
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXW,"PP
M,#`\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@
M("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/B8C,38P.R8C,38P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M(&-O;'-P86X],T0R/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DYE=`T*("`-"B`@
M("`@("`@("`@("`@;W!E<F%T:6YG(&QO<W,@8V%R<GEF;W)W87)D<SPO9F]N
M=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXY
M-"PP,#`F(S$V,#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*
M("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXS,C<L,#`P/"]F;VYT/@T*("`@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[/"]F;VYT
M/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@8V]L<W!A;CTS1#(^#0H@("`-"B`@
M("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^5&%X#0H@(`T*("`@("`@("`@("`@("!C<F5D:70@8V%R
M<GEF;W)W87)D<SPO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/C$Q-RPP,#`F(S$V,#L\+V9O;G0^#0H@("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^.#,L,#`P/"]F
M;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\
M='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M8V]L<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&5F97)R960-"B`@
M#0H@("`@("`@("`@("`@(')E;G0@97AP96YS93PO9F]N=#X-"B`@("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C@L,#`P)B,Q
M-C`[/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^,S$L,#`P/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^
M#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXF(S$V,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@
M8FQA8VL[)R!C;VQS<&%N/3-$,CX-"B`@(`T*("`@("`@("`@("`@/&1I=CX-
M"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/=&AE
M<CPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M-#(L,#`P)B,Q-C`[/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^-S<L,#`P/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M(&-O;'-P86X],T0S/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1O=&%L#0H@("`@
M#0H@("`@("`@("`@("`@(&1E9F5R<F5D('1A>"!A<W-E=',\+V9O;G0^#0H@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C,Y-RPP
M,#`F(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^-C8T+#`P,#PO9F]N=#X-"B`@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<@8V]L<W!A;CTS1#,^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^3&5S<PT*("`@
M#0H@("`@("`@("`@("`@('9A;'5A=&EO;B!A;&QO=V%N8V4\+V9O;G0^#0H@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/BTM)B,Q-C`[/"]F
M;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B@R
M.#`L,#`P*3PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@
M("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXF(S$V,#L\82!C;&%S<STS1&$^1&5F97)R960@5&%X($%S<V5T($YE=#PO
M83X\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA
M;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXS.3<L,#`P)B,Q-C`[/"]F;VYT/@T*("`@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C,X-"PP,#`\+V9O;G0^#0H@
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@
M("`@#0H@("`@("`@("`@/'1D(&-O;'-P86X],T0S/@T*("`@#0H@("`@("`@
M("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/D1E9F5R<F5D#0H@(`T*("`@("`@("`@("`@("!T87@@;&EA8FEL
M:71I97,Z/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\
M='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=CX-
M"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V
M,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)R!C;VQS<&%N/3-$
M,CX-"B`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY!8V-U;75L871E9`T*("`@("`-"B`@
M("`@("`@("`@("`@9&5P<F5C:6%T:6]N(&]F('!R;W!E<G1Y(&%N9"!E<75I
M<&UE;G0\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^*#$V."PP,#`I)B,Q-C`[/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/B@Q-#8L,#`P*3PO9F]N=#X-"B`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@
M/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@
M("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB
M;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG(&-O;'-P86X],T0S/@T*("`@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/DYE=`T*("`-"B`@("`@("`@("`@("`@9&5F97)R960@
M=&%X(&%S<V5T/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@
M("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C(R.2PP,#`F(S$V,#L\+V9O;G0^#0H@("`@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,C,X+#`P,"8C,38P.SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-
M"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R
M/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!C
M;VQS<&%N/3-$,SX-"B`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY$969E<G)E9`T*("`-
M"B`@("`@("`@("`@("`@=&%X(&%S<V5T<RP@8W5R<F5N="!P;W)T:6]N/"]F
M;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXQ-#0L,#`P)B,Q-C`[/"]F;VYT/@T*("`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C$W-RPP,#`\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG(&-O;'-P86X]
M,T0S/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D1E9F5R<F5D#0H@(`T*("`@("`@
M("`@("`@("!T87@@87-S971S+"!L;VYG+71E<FT@<&]R=&EO;CPO9F]N=#X-
M"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^.#4L,#`P)B,Q
M-C`[/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^-C$L,#`P/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@
M(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P
M.SQF;VYT('-T>6QE/3-$)V9O;G0M<VEZ93H@,3!P=#L@9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CLG/D1E9F5R<F5D#0H@("`-"B`@("`@("`@("`@
M('1A>"!A<W-E=',L(%1O=&%L/"]F;VYT/@T*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^,C(Y+#`P,"8C,38P.SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,S@L,#`P)B,Q-C`[/"]F
M;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@(`T*
M("`-"B`@("`\+W1A8FQE/CQB<B\^/&1I=CX-"B`-"B`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^5&AE#0H@("`@#0H@("`@("!#;VUP86YY(&AA<R!P<F]V
M:61E9"!A('9A;'5A=&EO;B!A;&QO=V%N8V4@;V8@)#`@86YD("0R.#`L,#`P
M#0H@("`-"B`@("`@(&%S(&]F($UA>2`S,2P@,C`Q,R!A;F0@,C`Q,BP@<F5S
M<&5C=&EV96QY+B`F(S$V,#L@069T97(-"B`-"B`@("`@(&%N86QY>FEN9R!T
M:&4@0V]M<&%N>28C.#(Q-SMS('1A>"!P;W-I=&EO;BP@;W!E<F%T:6]N86P-
M"B`-"B`@("`@(&AI<W1O<GD@86YD('!R;V9I=&%B:6QI='D@9F]R('1H92!P
M87-T(#,@>65A<G,L(&UA;F%G96UE;G0-"B`@("`@#0H@("`@("!H87,F(S$V
M,#MC:&]S96X@=&\@<F5M;W9E(&%L;"!O9B!T:&4@<F5M86EN:6YG(&%L;&]W
M86YC92!F;W(-"B`-"B`@("`@('1H92!U;F-E<G1A:6YT>2!O9B!I=',@9G5T
M=7)E(&EN8V]M92P@87,@=&AE(&1E=&5R;6EN871I;VX-"B`@("`@#0H@("`@
M("!T:&%T(&ET('=A<R!M;W)E(&QI:V5L>2!T:&%T('1H92!D969E<G)E9"!T
M87@@87-S970@=V]U;&0@8F4-"B`@#0H@("`@("!R96%L:7IE9"!I;B!T:&4@
M9G5T=7)E+B!4:&4@;F5T(&-H86YG92!I;B!T:&4@=F%L=6%T:6]N#0H@(`T*
M("`@("`@86QL;W=A;F-E(&9O<B!T:&4@>65A<G,@96YD960@36%Y(#,Q+"`R
M,#$S(&%N9"`R,#$R('=A<R!A#0H@("`@#0H@("`@("!D96-R96%S92!O9B`D
M,C@P+#`P,"!A;F0@)#(S,2PP,#`L(')E<W!E8W1I=F5L>2X\+V9O;G0^#0H@
M("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/D%T#0H@("`-"B`@("`@($UA>2`S,2P@,C`Q,R!A;F0@
M,C`Q,BP@=&AE($-O;7!A;GD@:&%S(&9E9&5R86P@:6YC;VUE('1A>"!N970-
M"B`@(`T*("`@("`@;W!E<F%T:6YG(&QO<W,@8V%R<GEF;W)W87)D<R!O9B!A
M<'!R;WAI;6%T96QY("0T.#`L,#`P(&%N9`T*("`@("`-"B`@("`@("0X-#@L
M,#`P(')E<W!E8W1I=F5L>2X@3V8@=&AE(')E<&]R=&5D(&YE="!O<&5R871I
M;F<@;&]S<PT*("`@(`T*("`@("`@8V%R<GEF;W)W87)D<RP@87!P<F]X:6UA
M=&5L>2`D,C$Q+#`P,"!A<F4@<F5L871E9"!T;R!W:6YD9F%L;`T*("`@#0H@
M("`@("!T87@@8F5N969I=',@9G)O;2!T:&4@97AE<F-I<V4@;V8@=&AE($-O
M;7!A;GDF(S@R,3<[<R!S=&]C:PT*("`@("`-"B`@("`@(&]P=&EO;G,@8GD@
M8V5R=&%I;B!E;7!L;WEE97,N(%!U<G-U86YT('1O($%30R`W,3@L('1H90T*
M(`T*("`@("`@9F5D97)A;"!B96YE9FET(&]F(&%P<')O>&EM871E;'D@)#<T
M+#`P,"!A<W-O8VEA=&5D('=I=&@@=&AI<PT*("`@#0H@("`@("!P;W)T:6]N
M(&]F('1H92!N970@;W!E<F%T:6YG(&QO<W,@=VEL;"!B92!C<F5D:71E9"!T
M;PT*("`@("`-"B`@("`@(&%D9&ET:6]N86P@<&%I9"UI;B!C87!I=&%L('=H
M96X@=&AE('1A>"!B96YE9FET<R!A<F4@86-T=6%L;'D-"B`@(`T*("`@("`@
M<F5A;&EZ960N(%1H92!F961E<F%L(&YE="!O<&5R871I;F<@;&]S<R!C87)R
M>69O<G=A<F1S(&)E9VEN#0H@(`T*("`@("`@=&\@97AP:7)E(&EN(#(P,C$N
M($%T($UA>2`S,2P@,C`Q,R!A;F0@,C`Q,BP@=&AE($-O;7!A;GD@:&%S#0H@
M(`T*("`@("`@0V%L:69O<FYI82!S=&%T92!I;F-O;64@=&%X(&YE="!O<&5R
M871I;F<@;&]S<R!C87)R>69O<G=A<F1S#0H@(`T*("`@("`@;V8@87!P<F]X
M:6UA=&5L>2`D,"!A;F0@)#4R-RPP,#`L(')E<W!E8W1I=F5L>2XF(S$V,#L\
M+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^070-"B`@(`T*("`@("`@36%Y(#,Q+"`R
M,#$S+"!T:&4@0V]M<&%N>2!H87,@9F5D97)A;"!R97-E87)C:"!A;F0-"B`@
M#0H@("`@("!D979E;&]P;65N="!T87@@8W)E9&ET(&-A<G)Y9F]R=V%R9"!O
M9B!A<'!R;WAI;6%T96QY#0H@("`@#0H@("`@("`D,3`Y+#`P,"X@)FYB<W`[
M5&AE(&9E9&5R86P@8W)E9&ET<R!B96=I;B!T;R!E>'!I<F4@:6X@,C`R-RX-
M"B`-"B`@("`@("9N8G-P.U1H92!#;VUP86YY(&%L<V\@:&%D('-I;6EL87(@
M8W)E9&ET(&-A<G)Y(&9O<G=A<F1S(&9O<@T*(`T*("`@("`@<W1A=&4@<'5R
M<&]S97,@;V8@)#@L,#`P)FYB<W`[870@36%Y(#,Q+"`R,#$S+CPO9F]N=#X-
M"B`@("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SY0=7)S=6%N=`T*("`@(`T*("`@("`@=&\@26YT
M97)N86P@4F5V96YU92!#;V1E(%-E8W1I;VYS(#,X,B!A;F0@,S@S+"!A;FYU
M86P@=7-E(&]F#0H@(`T*("`@("`@=&AE($-O;7!A;GDG<R!N970@;W!E<F%T
M:6YG(&QO<W,@*").3TPB*2!A;F0@8W)E9&ET#0H@("`-"B`@("`@(&-A<G)Y
M9F]R=V%R9',@;6%Y(&)E(&QI;6ET960@8GD@<W1A='5T92!B96-A=7-E(&]F
M(&$-"B`@("`-"B`@("`@(&-U;75L871I=F4@8VAA;F=E(&EN(&]W;F5R<VAI
M<"!O9B!M;W)E('1H86X@-3`E+B!0=7)S=6%N="!T;PT*("`-"B`@("`@(%-E
M8W1I;VYS(#,X,B!A;F0@,S@S(&]F('1H92!#;V1E+"!T:&4@86YN=6%L('5S
M92!O9B!T:&4-"B`@#0H@("`@("!#;VUP86YY)W,@3D],<R!W;W5L9"!B92!L
M:6UI=&5D(&EF('1H97)E(&ES(&$@8W5M=6QA=&EV90T*("`@#0H@("`@("!C
M:&%N9V4@;V8@;W=N97)S:&EP("AA<R!T:&%T('1E<FT@:7,@9&5F:6YE9"!I
M;B!396-T:6]N#0H@(`T*("`@("`@,S@R*&<I(&]F('1H92!#;V1E*2!O9B!G
M<F5A=&5R('1H86X@-3`E(&EN(&$@=&AR964@>65A<@T*("`-"B`@("`@('!E
M<FEO9"X@0F%S960@;VX@;6%N86=E;65N="=S(&%N86QY<VES('1H92!#;VUP
M86YY(&1O97,@;F]T#0H@#0H@("`@("!B96QI979E('1H870@82!C=6UU;&%T
M:79E(&-H86YG92!I;B!O=VYE<G-H:7`@;V8@9W)E871E<B!T:&%N#0H@("`-
M"B`@("`@(#4P)2!H87,@=&%K96X@<&QA8V4N/"]F;VYT/@T*("`@("`-"B`@
M("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/D9O<@T*("`@(`T*("`@("`@=&AE(&9I<V-A;"!Y96%R(&5N9&5D
M($UA>2`S,2P@,C`Q,R!A;F0@,C`Q,BP@=&AE($-O;7!A;GD@9&ED#0H@(`T*
M("`@("`@86X@86YA;'ES:7,@;V8@:71S($%30R`W-#`@<&]S:71I;VX@86YD
M(&AA<R!N;W0@:61E;G1I9FEE9`T*("`@("`-"B`@("`@(&%N>2!U;F-E<G1A
M:6X@=&%X('!O<VET:6]N<R!A<R!D969I;F5D('5N9&5R($%30R`W-#`N(%-H
M;W5L9`T*("`-"B`@("`@('-U8V@@<&]S:71I;VX@8F4@:61E;G1I9FEE9"!I
M;B!T:&4@9G5T=7)E(&%N9"!S:&]U;&0@=&AE#0H@("`-"B`@("`@($-O;7!A
M;GD@;W=E(&EN=&5R97-T(&%N9"!P96YA;'1I97,@87,@82!R97-U;'0@;V8@
M=&AI<RP@=&AE<V4-"B`@(`T*("`@("`@=V]U;&0@8F4@<F5C;V=N:7IE9"!A
M<R!I;G1E<F5S="!E>'!E;G-E(&%N9"!O=&AE<B!E>'!E;G-E+`T*("`@("`-
M"B`@("`@(')E<W!E8W1I=F5L>2P@:6X@=&AE(&9I;F%N8VEA;"!S=&%T96UE
M;G1S+B!4:&4@0V]M<&%N>2!I<R!N;PT*("`-"B`@("`@(&QO;F=E<B!S=6)J
M96-T('1O(&%N>2!S:6=N:69I8V%N="!5+E,N(&9E9&5R86P@=&%X#0H@(`T*
M("`@("`@97AA;6EN871I;VYS(&)Y('1A>"!A=71H;W)I=&EE<R!F;W(@>65A
M<G,@8F5F;W)E(&9I<V-A;"!Y96%R#0H@(`T*("`@("`@,C`P.2X\+V9O;G0^
M#0H@("`@(`T*("`@(#PO9&EV/CQB<B\^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-
M"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C
M-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A
M8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O
M4VAE970Q,RYH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T
M960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E
M=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H
M='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL
M.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I
M<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N
M="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L
M87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R
M;VYG/D)54TE.15-3(%-%1TU%3E13/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/C$R($UO;G1H<R!%;F1E
M9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4V5G;65N="!297!O<G1I;F<@6T%B
M<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y396=M96YT(%)E<&]R=&EN9R!$:7-C;&]S=7)E(%M497AT($)L;V-K
M73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I=CX-"B`@("`-
M"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG
M/C<N#0H@(`T*("`@("`@)FYB<W`[)FYB<W`[)FYB<W`[0E5324Y%4U,@4T5'
M345.5%,\+V9O;G0^)FYB<W`[#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-
M"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&AE#0H@("`@#0H@
M("`@("!#;VUP86YY(&]P97)A=&5S(&%S(&]N92!S96=M96YT+B!'96]G<F%P
M:&EC(&EN9F]R;6%T:6]N#0H@(`T*("`@("`@<F5G87)D:6YG(&YE="!S86QE
M<R!I<R!A<'!R;WAI;6%T96QY(&%S(&9O;&QO=W,Z#0H@("`@(`T*("`@("`@
M)FYB<W`[)FYB<W`[)FYB<W`[)FYB<W`[)FYB<W`[)FYB<W`[/"]F;VYT/@T*
M("`@("`-"B`@("`\+V1I=CX\8G(O/CQT86)L92!S='EL93TS1"=B;W)D97(M
M<W!A8VEN9SH@,'!X.R!B;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R<^#0H@
M(`T*("`@("`@/'1R/@T*("`-"B`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H
M.B`Q.2XU<'0[)SX-"B`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@
M(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#<T
M+C(U<'0[)SX-"B`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\
M+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`V-BXW
M-7!T.R<^#0H@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T
M9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,34N-S5P
M=#LG/@T*("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^
M#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#8V+C<U<'0[
M)SX-"B`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q-2XW-7!T.R<^
M#0H@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-C8N-S5P=#LG/@T*
M("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@("`@
M(`T*("`@("`@/"]T<CX-"B`@(`T*("`@("`@/'1R/@T*("`-"B`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*
M("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@
M("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@("`@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXR,#$S/"]F;VYT/@T*("`@(`T*("`@("`@
M("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^
M#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@("`@#0H@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3(\+V9O;G0^#0H@("`@#0H@("`@
M("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@
M("`\+W1R/@T*("`@#0H@("`@("`\='(^#0H@(`T*("`@("`@("`\=&0@8V]L
M<W!A;CTS1#(@<W1Y;&4],T0G=VED=&@Z(#DS+C<U<'0[)SX-"B`@("`@#0H@
M("`@("`@("`@/&1I=CX-"B`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/DYE=`T*("`@("`-"B`@("`@("`@("`@('-A;&5S.CPO9F]N=#X-
M"B`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-
M"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@
M("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@
M("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@
M/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F
M;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-
M"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`\+W1R/@T*("`@#0H@("`@("`\='(^#0H@(`T*("`@("`@
M("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I=CX-"B`@#0H@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B9N8G-P.R9N8G-P.SPO9F]N=#X-"B`@
M("`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\9&EV/@T*("`-
M"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^175R;W!E/"]F;VYT
M/@T*(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@
M#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT
M/@T*(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXR+#@T,"PP,#`\+V9O;G0^#0H@("`@#0H@
M("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@
M("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@#0H@("`@("`@("`@/"]D:78^#0H@
M("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-
M"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^
M#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(L-3,S
M+#`P,#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@
M("`@("`\+W1D/@T*("`@("`-"B`@("`@(#PO='(^#0H@("`-"B`@("`@(#QT
M<CX-"B`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-
M"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-
M"B`@("`@("`@("`\9&EV/@T*("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^56YI=&5D#0H@("`-"B`@("`@("`@("`@(%-T871E<R`F;F)S
M<#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@
M("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@
M("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^.#(R+#`P,#PO9F]N=#X-"B`@#0H@("`@
M("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@
M("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@
M/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C$L,#<T+#`P,#PO9F]N=#X-
M"B`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@(#PO='(^#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@("`@
M("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@
M/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\
M9&EV/@T*("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^07-I
M83PO9F]N=#X-"B`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@
M("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@
M("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^,BPW-S`L,#`P/"]F;VYT/@T*("`@(`T*
M("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*
M("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@
M("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@
M("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR+#0R,"PP,#`\+V9O
M;G0^#0H@("`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T
M9#X-"B`@("`@#0H@("`@("`\+W1R/@T*("`@#0H@("`@("`\='(^#0H@(`T*
M("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@
M("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@
M("`@/&1I=CX-"B`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/E-O=71H#0H@(`T*("`@("`@("`@("`@06UE<FEC83PO9F]N=#X-"B`@(`T*
M("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*
M("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@
M("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@
M("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\
M=&0^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXW+#`P,#PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@/"]D:78^#0H@
M("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-
M"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@
M("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/C(L,#`P/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`\
M+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@(#PO='(^
M#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@
M("`@("`@("`\9&EV/@T*("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^)FYB<W`[)FYB<W`[/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`\
M+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M/@T*("`@(`T*("`@("`@("`@(#QD:78^#0H@(`T*("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SY-:61D;&4-"B`@(`T*("`@("`@("`@("`@16%S
M=#PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@
M("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@
M("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT
M9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-
M"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C,Q+#`P,#PO9F]N=#X-"B`-"B`@("`@
M("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M("`@/'1D/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\
M+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C(L,#`P/"]F;VYT/@T*(`T*
M("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*
M("`@("`@/"]T<CX-"B`@(`T*("`@("`@/'1R/@T*("`-"B`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M("`@(`T*("`@("`@("`@(#QD:78^#0H@(`T*("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXF;F)S<#LF;F)S<#L\+V9O;G0^#0H@("`@(`T*("`@
M("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=CX-"B`@#0H@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D]T:&5R#0H@(`T*("`@("`@("`@("`@
M9F]R96EG;CPO9F]N=#X-"B`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@
M("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@
M("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXS+#`P,#PO9F]N=#X-"B`@("`@#0H@("`@("`@
M("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-
M"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C,P+#`P,#PO9F]N=#X-"B`-"B`@("`@("`@
M("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@(#PO
M='(^#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@
M("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV/@T*("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&]T86P-"B`@#0H@("`@("`@("`@("!N
M970@<V%L97,\+V9O;G0^#0H@("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@
M#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@
M("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXD/"]F;VYT/@T*(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@
M("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXV+#0W,RPP,#`\+V9O;G0^
M#0H@("`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-
M"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@#0H@("`@("`@("`@/"]D
M:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@
M("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT
M.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C8L
M,#@Q+#`P,#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*
M("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@(#PO='(^#0H@("`-"B`@("`\
M+W1A8FQE/CQB<B\^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].
M97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-
M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T
M.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O4VAE970Q-"YH=&UL
M#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE
M#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB
M#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$
M0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T
M9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO
M=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T
M/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T
M(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D-/34U)5$U%
M3E13($%.1"!#3TY424Y'14Y#2453/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/C$R($UO;G1H<R!%;F1E
M9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^0V]M;6ET;65N=',@86YD($-O;G1I
M;F=E;F-I97,@1&ES8VQO<W5R92!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;6UI=&UE;G1S(&%N9"!#
M;VYT:6YG96YC:65S($1I<V-L;W-U<F4@6U1E>'0@0FQO8VM=/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV/@T*("`@("`-"B`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/C@N#0H@(`T*
M("`@("`@)FYB<W`[)FYB<W`[)FYB<W`[0T]-34E4345.5%,@04Y$($-/3E1)
M3D=%3D-)15,\+V9O;G0^)FYB<W`[#0H@("`@#0H@("`@/"]D:78^/&)R+SX\
M9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I
M9VAT.B!B;VQD.R<^3U!%4D%424Y'#0H@("`@#0H@("`@("!,14%315,\+V9O
M;G0^)FYB<W`[#0H@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/;@T*("`@#0H@("`@("!*=6YE(#$X
M+"`R,#`Y('1H92!#;VUP86YY(&5N=&5R960@:6YT;R!A;B!A9W)E96UE;G0@
M=&\@;&5A<V4-"B`@#0H@("`@("!A(&)U:6QD:6YG(&EN($ER=FEN92P@0V%L
M:69O<FYI82X@5&AE(&QE87-E(&-O;6UE;F-E9`T*("`@("`-"B`@("`@(%-E
M<'1E;6)E<B`Q+"`R,#`Y(&%N9"!E;F1S($%U9W5S="`S,2P@,C`Q-BX@)FYB
M<W`[5&AE(&EN:71I86P-"B`@#0H@("`@("!B87-E(')E;G0@=V%S('-E="!A
M="`D,3@L-#DP('!E<B!M;VYT:"!I;F-R96%S:6YG('1O("0R,BPP.#`-"B`@
M#0H@("`@("!T:')O=6=H($%U9W5S="`S,2P@,C`Q-BP@=VET:"!A('-E8W5R
M:71Y(&1E<&]S:70@;V8@)#(R+#`X,"X-"B`@#0H@("`@("`F;F)S<#M4:&4@
M9F]L;&]W:6YG(&ES(&$@<V-H961U;&4@;V8@<F5N="!P87EM96YT<R!D=64@
M=6YD97(-"B`-"B`@("`@('1H92!T97)M<R!O9B!T:&4@;&5A<V4Z/"]F;VYT
M/@T*("`@#0H@("`@/"]D:78^/&)R+SX\=&%B;&4@<W1Y;&4],T0G8F]R9&5R
M+7-P86-I;F<Z(#!P>#L@8F]R9&5R+6-O;&QA<'-E.B!C;VQL87!S93L@=VED
M=&@Z(#0S-G!X.R!H96EG:'0Z(#$S-G!X.R<^#0H@#0H@("`@("`-"B`@#0H@
M("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED
M=&@Z(#$Q-2XU<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=W:61T:#H@-3$N-S5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)W=I9'1H.B`Q-2XW-7!T.R<^#0H@("`@(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G=VED=&@Z(#4W+C!P=#LG/@T*("`@(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/EEE87)S#0H@("`@#0H@("`@("`@("`@("`@
M($5N9&EN9R!-87D@,S$L/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,30\+V9O;G0^#0H@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)#PO9F]N=#X-
M"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR-#<L.3`R/"]F;VYT/@T*("`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q-3PO9F]N=#X-
M"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/C(U-2PS-C,\+V9O;G0^#0H@("`@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,#$V/"]F;VYT/@T*(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^,C8S+#`S,3PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;2UW:61T:#H@,7!T.R!B;W)D97(M8F]T
M=&]M+7-T>6QE.B!S;VQI9#LG/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*
M("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/CQF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^,C`Q-SPO9F]N=#X\+V9O;G0^#0H@("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;2UW:61T:#H@,7!T
M.R!B;W)D97(M8F]T=&]M+7-T>6QE.B!S;VQI9#LG/@T*("`@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M+7=I9'1H.B`Q<'0[(&)O
M<F1E<BUB;W1T;VTM<W1Y;&4Z('-O;&ED.R<^#0H@("`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTM=VED=&@Z(#%P=#L@8F]R9&5R
M+6)O='1O;2US='EL93H@<V]L:60[)SX-"B`@(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/CQF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M-C8L,C0P/"]F;VYT/CPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^
M#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SY4;W1A;#PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXX,S(L-3,V/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@
M("`-"B`@("`@(`T*("`-"B`@("`\+W1A8FQE/CQB<B\^/&1I=CX-"B`-"B`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^06-C;W)D:6YG#0H@("`@(`T*("`@
M("`@=&\@=&AE('1E<FUS(&]F('1H92!L96%S92P@=&AE($-O;7!A;GD@:7,@
M86QS;R!R97-P;VYS:6)L90T*("`@("`-"B`@("`@(&9O<B!R;W5T:6YE(')E
M<&%I<G,@;V8@=&AE(&)U:6QD:6YG(&%N9"!F;W(@8V5R=&%I;B!I;F-R96%S
M97,-"B`@(`T*("`@("`@:6X@<')O<&5R='D@=&%X+CPO9F]N=#X-"B`-"B`@
M("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/E1O=&%L#0H@#0H@("`@("!G<F]S<R!R96YT(&5X<&5N<V4@:6X@
M=&AE(%4N4RX@9F]R(&9I<V-A;"`R,#$S(&%N9"`R,#$R('=A<PT*(`T*("`@
M("`@)#(S-"PY-C`@86YD)B,Q-C`[)#(S-2PY.#0L(')E<W!E8W1I=F5L>2X@
M)B,Q-C`[3F5T(')E;G0-"B`-"B`@("`@(&5X<&5N<V4@:6X@=&AE(%4N4RX@
M9F]R(&9I<V-A;"`R,#$S(&%N9"`R,#$R('=A<R`D,C$P+#DS-2!A;F0-"B`@
M(`T*("`@("`@)#(P,BPY.#0L(')E<W!E8W1I=F5L>2X@5&AE($-O;7!A;GD@
M<F5C96EV960@)#(T+#`R-2!A;F0-"B`@(`T*("`@("`@)#,S+#`P,"!I;B!F
M:7-C86P@,C`Q,R!A;F0@,C`Q,BP@<F5S<&5C=&EV96QY+"!I;B!I;F-O;64@
M9G)O;0T*("`@#0H@("`@("!A('1E;7!O<F%R>2!S=6)L96%S92P@=VAI8V@@
M;V9F<V5T('1O=&%L(')E;G0@97AP96YS92X@4F5N=`T*(`T*("`@("`@97AP
M96YS92!F;W(@=&AE($UE>&EC;R!F86-I;&ET>2!F;W(@9FES8V%L(#(P,3,@
M86YD(#(P,3(@=V%S#0H@(`T*("`@("`@)#,S+#<T-"!A;F0@)#,V+#,P,BP@
M<F5S<&5C=&EV96QY+CPO9F]N=#X-"B`@("`-"B`@("`\+V1I=CX\8G(O/CQD
M:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@
M(`T*("`@("`@0V]M<&%N>2!A;'-O(&AA<R!V87)I;W5S(&EN<VEG;FEF:6-A
M;G0@;&5A<V5S(&9O<B!O9F9I8V4-"B`@(`T*("`@("`@97%U:7!M96YT+CPO
M9F]N=#X-"B`@("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^4D54
M25)%345.5`T*("`@("`-"B`@("`@(%-!5DE.1U,@4$Q!3CPO9F]N=#XF;F)S
M<#L-"B`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SY%9F9E8W1I=F4-"B`@("`@#0H@("`@("!397!T
M96UB97(@,2P@,3DX-BP@=&AE($-O;7!A;GD@97-T86)L:7-H960@82`T,#$H
M:RD@<&QA;B!F;W(-"B`@#0H@("`@("!T:&4@8F5N969I="!O9B!I=',@96UP
M;&]Y965S+B!4:&4@<&QA;B!P97)M:71S(&5L:6=I8FQE#0H@(`T*("`@("`@
M96UP;&]Y965S('1O(&-O;G1R:6)U=&4@=&\@=&AE('!L86X@=7`@=&\@=&AE
M(&UA>&EM=6T-"B`@("`@#0H@("`@("!P97)C96YT86=E(&]F('1O=&%L(&%N
M;G5A;"!C;VUP96YS871I;VX@86QL;W=A8FQE('5N9&5R('1H90T*(`T*("`@
M("`@;&EM:71S(&]F($EN=&5R;F%L(%)E=F5N=64@0V]D92!396-T:6]N<R`T
M,34L(#0P,2AK*2!A;F0@-#`T+@T*("`@#0H@("`@("!4:&4@0V]M<&%N>2P@
M870@=&AE(&1I<V-R971I;VX@;V8@:71S($)O87)D(&]F($1I<F5C=&]R<RP@
M;6%Y#0H@("`-"B`@("`@(&UA:V4@8V]N=')I8G5T:6]N<R!T;R!T:&4@<&QA
M;B!I;B!A;6]U;G1S(&1E=&5R;6EN960@8GD@=&AE#0H@#0H@("`@("!";V%R
M9"!E86-H('EE87(N($YO(&-O;G1R:6)U=&EO;G,@8GD@=&AE($-O;7!A;GD@
M:&%V92!B965N#0H@("`@(`T*("`@("`@;6%D92!S:6YC92!T:&4@<&QA;B=S
M(&EN8V5P=&EO;BX\+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-
M"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@
M8F]L9#LG/DQ)5$E'051)3TX\+V9O;G0^)FYB<W`[#0H@("`-"B`@("`\+V1I
M=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/E1H90T*("`@(`T*("`@("`@0V]M<&%N>2!I<RP@9G)O;2!T:6UE('1O('1I
M;64L(&EN=F]L=F5D(&EN(&QE9V%L('!R;V-E961I;F=S+`T*("`@#0H@("`@
M("!C;&%I;7,@86YD(&QI=&EG871I;VX@87)I<VEN9R!I;B!T:&4@;W)D:6YA
M<GD@8V]U<G-E(&]F#0H@(`T*("`@("`@8G5S:6YE<W,N(%=H:6QE('1H92!A
M;6]U;G1S(&-L86EM960@;6%Y(&)E('-U8G-T86YT:6%L+"!T:&4-"B`-"B`@
M("`@('5L=&EM871E(&QI86)I;&ET>2!C86YN;W0@<')E<V5N=&QY(&)E(&1E
M=&5R;6EN960@8F5C875S92!O9@T*("`-"B`@("`@(&-O;G-I9&5R86)L92!U
M;F-E<G1A:6YT:65S('1H870@97AI<W0N(%1H97)E9F]R92P@:70@:7,-"B`@
M#0H@("`@("!P;W-S:6)L92!T:&4@;W5T8V]M92!O9B!S=6-H(&QE9V%L('!R
M;V-E961I;F=S+"!C;&%I;7,@86YD#0H@("`@(`T*("`@("`@;&ET:6=A=&EO
M;B!C;W5L9"!H879E(&$@;6%T97)I86P@969F96-T(&]N('%U87)T97)L>2!O
M<@T*("`-"B`@("`@(&%N;G5A;"!O<&5R871I;F<@<F5S=6QT<R!O<B!C87-H
M(&9L;W=S('=H96X@<F5S;VQV960@:6X@80T*("`@(`T*("`@("`@9G5T=7)E
M('!E<FEO9"X@2&]W979E<BP@8F%S960@;VX@9F%C=',@8W5R<F5N=&QY(&%V
M86EL86)L92P-"B`-"B`@("`@(&UA;F%G96UE;G0@8F5L:65V97,@<W5C:"!M
M871T97)S('=I;&P@;F]T(&AA=F4@82!M871E<FEA;`T*("`@(`T*("`@("`@
M861V97)S92!E9F9E8W0@;VX@=&AE($-O;7!A;GDG<R!C;VYS;VQI9&%T960@
M9FEN86YC:6%L#0H@#0H@("`@("!P;W-I=&EO;BP@<F5S=6QT<R!O9B!O<&5R
M871I;VYS(&]R(&-A<V@@9FQO=W,N(%1H97)E('=E<F4@;F\-"B`@#0H@("`@
M("!L96=A;"!P<F]C965D:6YG<R!P96YD:6YG(&%S(&]F($UA>2`S,2P@,C`Q
M,RX\+V9O;G0^#0H@("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-
M"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG
M/D-/3E1204-44SPO9F]N=#XF;F)S<#L-"B`@#0H@("`@/"]D:78^/&)R+SX\
M9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/;@T*("`@
M#0H@("`@("!-87)C:"`R-RP@,C`P.2P@=&AE($-O;7!A;GD@<VEG;F5D(&%N
M($%S<V5T(%!U<F-H87-E#0H@("`@#0H@("`@("!!9W)E96UE;G0@=VET:"!A
M($5U<F]P96%N(&-O;7!A;GD@9F]R('1H92!P=7)C:&%S92!O9B!C97)T86EN
M#0H@("`-"B`@("`@('1E8VAN;VQO9WD@<F5L871E9"!T;R!T:&4@;6%N=69A
M8W1U<F4@;V8@8V5R=&%I;B!M961I8V%L#0H@("`-"B`@("`@(&1I86=N;W-T
M:6,@=&5S=',N("9N8G-P.T-O;G-I9&5R871I;VX@9F]R('1H:7,@<'5R8VAA
M<V4@=V%S(&$-"B`@#0H@("`@("!N;VUI;F%L(&1E<&]S:70@=7!O;B!S:6=N
M:6YG('1H92!A9W)E96UE;G0@86YD(&$@;F]M:6YA;`T*("`@#0H@("`@("!T
M<F%N<V9E<B!F964@=7!O;B!S=6-C97-S9G5L(&-O;6UE;F-E;65N="!O9B!P
M<F]D=6-T:6]N(&]F#0H@("`@(`T*("`@("`@=&AE('!R;V1U8W1S+B`F;F)S
M<#M!(')O>6%L='D@<VAA;&P@8F4@<&%I9"!F;W(@9FEV92!Y96%R<PT*("`@
M(`T*("`@("`@8F5G:6YN:6YG(&]N('1H92!D871E(&]F(&9I<G-T('-A;&4@
M;V8@9FEN:7-H960@<')O9'5C=`T*("`-"B`@("`@(&1E<FEV960@9G)O;2!T
M:&4@<'5R8VAA<V5D(&%S<V5T<RX@4F]Y86QT>2!P87EM96YT<R!O9B`Q,"4@
M;V8-"B`@(`T*("`@("`@<V%L97,@87)E(&1U92!O;B!T:&5S92!P<F]D=6-T
M<R!F;W(@82!P97)I;V0@;V8@9FEV92!Y96%R<RX-"B`-"B`@("`@("9N8G-P
M.U)O>6%L='D@97AP96YS92!F;W(@=&AI<R!L:6-E;G-E('=A<R!A<'!R;WAI
M;6%T96QY("0S,#`-"B`@#0H@("`@("!A;F0@)#$V,"!F;W(@=&AE('EE87)S
M(&5N9&5D($UA>2`S,2P@,C`Q,R!A;F0@,C`Q,BP-"B`@(`T*("`@("`@<F5S
M<&5C=&EV96QY+CPO9F]N=#X-"B`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-
M"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^26X-"B`@(`T*("`@
M("`@3V-T;V)E<B`R,#`Y+"!T:&4@0V]M<&%N>2!E;G1E<F5D(&EN=&\@82!N
M;VXM97AC;'5S:79E+`T*("`-"B`@("`@('=O<FQD=VED92P@<&5R<&5T=6%L
M+"!I<G)E=F]C86)L92P@86YD('1R86YS9F5R86)L90T*("`@#0H@("`@("!C
M<F]S<RUL:6-E;G-E(&%G<F5E;65N="!T;R!A8W%U:7)E('1E8VAN;VQO9WD@
M86YD#0H@#0H@("`@("!I;G1E;&QE8W1U86P@<')O<&5R='D@9G)O;2!A;F0@
M;6%K92!A=F%I;&%B;&4@:71S('1E8VAN;VQO9WD-"B`@#0H@("`@("!A;F0@
M:6YT96QL96-T=6%L('!R;W!E<G1Y(')E;&%T960@=&\@96YZ>6UE+6QI;FME
M9`T*("`-"B`@("`@(&EM;75N;W-O<F)E;G0@87-S87D@<')O9'5C=',@=&\@
M8F4@;6%R:V5T960@8GD@=&AE($-O;7!A;GDN#0H@#0H@("`@("!0=7)S=6%N
M="!T;R!T:&4@=&5R;7,@;V8@=&AE(&QI8V5N<V4@86=R965M96YT+"!T:&4@
M0V]M<&%N>0T*(`T*("`@("`@:&%S('!A:60@)#(U+#`P,"!F;W(@=&AE(&QI
M8V5N<V4@9F]R(&5A8V@@;V8@<VEX('!R;V1U8W1S+`T*("`@("`-"B`@("`@
M('=I=&@@82!S:6UI;&%R(&%M;W5N="!T;R!B92!P86ED(&9O<B!E86-H(&]F
M('1W;R!A9&1I=&EO;F%L#0H@#0H@("`@("!P<F]D=6-T<R!A<R!T:&5Y(&%R
M92!T<F%N<V9E<G)E9"X@5&AE($-O;7!A;GD@=VEL;"!B90T*("`@("`-"B`@
M("`@(&%M;W)T:7II;F<@=&AE(&-O<W1S(&9O<B!T:&5S92!L:6-E;G-E<R!O
M=F5R(&$@=&5N('EE87(-"B`@#0H@("`@("!P97)I;V0N($%S('!A<G0@;V8@
M=&AI<R!A9W)E96UE;G0L('1H92!#;VUP86YY(&UU<W0@<&%Y#0H@(`T*("`@
M("`@<F]Y86QT:65S(&]N(&9U='5R92!S86QE<R!O9B!T:&5S92!P<F]D=6-T
M<R!B971W965N(#0E(&%N9"`X)0T*("`@#0H@("`@("!A;F0@:7,@96QI9VEB
M;&4@=&\@<F5C96EV92!R;WEA;'1I97,@9G)O;2!C97)T86EN(&]F(&ET<PT*
M("`@#0H@("`@("!P<F]D=6-T<R!L:6-E;G-E9"!I;B!T:&4@<V%M92!P97)C
M96YT86=E<RX@5&AE($-O;7!A;GD-"B`-"B`@("`@(&%C8W)U97,@=&AI<R!R
M;WEA;'1Y('=H96X@:70@8F5C;VUE<R!P87EA8FQE+B`F(S$V,#M4:&4-"B`-
M"B`@("`@($-O;7!A;GD@:&%D(&EN8W5R<F5D(&%P<')O>&EM871E;'D@)#$U
M+#`P,"!A;F0@)#$V+#4P,"!I;@T*("`@(`T*("`@("`@86UO<G1I>F%T:6]N
M(&]F(&QI8V5N<VEN9R!F965S(&1U<FEN9R!F:7-C86P@,C`Q,R!A;F0@,C`Q
M,BP-"B`-"B`@("`@(')E<W!E8W1I=F5L>2X\+V9O;G0^#0H@("`-"B`@("`\
M+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/DEN#0H@("`-"B`@("`@($UA>2`R,#$P+"!T:&4@0V]M<&%N>2!A8W%U
M:7)E9"!F<F]M(&%N(&EN=F5N=&]R('1H90T*("`@#0H@("`@("!E>&-L=7-I
M=F4L('!E<G!E='5A;"!L:6-E;G-E('1O(&$@56YI=&5D(%-T871E<R!P871E
M;G0-"B`-"B`@("`@(&%P<&QI8V%B;&4@=&\@=&AE(&UE87-U<F5M96YT(&]F
M('1H:6]P=7)I;F4@;65T:'EL=')A;G-F97)A<V4-"B`@(`T*("`@("`@=VET
M:&EN('!A=&EE;G1S('!R:6]R('1O(&-O;6UE;F-I;F<@=')E871M96YT('=I
M=&@@=&AI;W!U<FEN90T*("`@#0H@("`@("!D<G5G<RX@5&AE('!R;V1U8W0@
M:7,@8W5R<F5N=&QY(&)E:6YG(')E9&5V96QO<&5D(&)Y('1H90T*("`@#0H@
M("`@("!#;VUP86YY+B!0=7)S=6%N="!T;R!T:&4@=&5R;7,@;V8@=&AE(&QI
M8V5N<V4@86=R965M96YT+"!T:&4-"B`@#0H@("`@("!#;VUP86YY('=A<R!G
M<F%N=&5D(&%N(&5X8VQU<VEV92P@=V]R;&1W:61E+"!P97)P971U86P-"B`-
M"B`@("`@(&QI8V5N<V4@=&\@;6%N=69A8W1U<F4L(&UA<FME="P@9&ES=')I
M8G5T92!A;F0@<V5L;"!T:&4-"B`@#0H@("`@("!P<F]D=6-T<R!C;VYT96UP
M;&%T960@8GD@=&AE('!A=&5N=',@<W5B:F5C="!T;R!T:&4@<&%Y;65N=`T*
M(`T*("`@("`@;V8@)#(U+#`P,"!A<R!R96EM8G5R<V5M96YT('1O('1H92!P
M871E;G0@:&]L9&5R(&9O<B!L96=A;`T*("`@("`-"B`@("`@(&%N9"!O=&AE
M<B!C;W-T<R!A<W-O8VEA=&5D('=I=&@@;V)T86EN:6YG('1H92!P871E;G0L
M('=H:6-H#0H@#0H@("`@("!W87,@<&%I9"!I;B!*=6YE(#(P,3`N(%1H92!#
M;VUP86YY(&ES(&%M;W)T:7II;F<@=&AE(&EN:71I86P-"B`@#0H@("`@("!C
M;W-T(&]F("0R-2PP,#`@9F]R('1H:7,@;&EC96YS92!O=F5R(&$@=&5N('EE
M87(@<&5R:6]D+@T*("`@#0H@("`@("`F;F)S<#M!<R!O9B!-87D@,S$L(#(P
M,3,L('1H92!#;VUP86YY(&AA9"!A;6]R=&EZ960@)#<L-3`P(&]F#0H@(`T*
M("`@("`@=&AE(&QI8V5N<V4N($%S('!A<G0@;V8@=&AI<R!A9W)E96UE;G0L
M('1H92!#;VUP86YY(&UU<W0@<&%Y#0H@(`T*("`@("`@<F]Y86QT:65S(&]N
M(&9U='5R92!S86QE<R!O9B!T:&5S92!P<F]D=6-T<R!B971W965N(#0E(&%N
M9"`X)0T*("`@#0H@("`@("!T:')O=6=H(%-E<'1E;6)E<B`S,"P@,C`R,BX@
M5&AE(&%G<F5E;65N="!A;'-O(&AA<R!M:6YI;75M#0H@("`@(`T*("`@("`@
M97-C86QA=&EN9R!R;WEA;'1Y('!A>6UE;G1S('=H:6-H(&UU<W0@8F4@;6%D
M92!F;W(@=&AE#0H@#0H@("`@("!#;VUP86YY('1O(&ME97`@:71S(&5X8VQU
M<VEV:71Y(&9O<B!T:&4@;&EC96YS92X@5&AE($-O;7!A;GD-"B`@#0H@("`@
M("!A8V-R=65S('1H:7,@<F]Y86QT>2!W:&5N(&ET(&)E8V]M97,@<&%Y86)L
M92X@)FYB<W`[4F]Y86QT>0T*("`@("`-"B`@("`@(&EN('1H92!A;6]U;G1S
M(&]F("0R-"PP,#`@86YD("0Q,"PR.30@=V%S(')E8V]R9&5D(&9O<B!T:&4-
M"B`@("`@#0H@("`@("!Y96%R<R!E;F1E9"!-87D@,S$L(#(P,3,@;W(@,C`Q
M,BP@<F5S<&5C=&EV96QY+CPO9F]N=#X-"B`@#0H@("`@/"]D:78^/&)R+SX\
M9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/;@T*("`@
M#0H@("`@("!/8W1O8F5R(#$Y+"`R,#$P+"!T:&4@0V]M<&%N>2!S:6=N960@
M86X@86=R965M96YT('=I=&@@80T*("`@#0H@("`@("!U;FEV97)S:71Y('1O
M(&%C<75I<F4@=&AE(')I9VAT<R!T;R!M86YU9F%C='5R92!A;F0@;6%R:V5T
M#0H@("`@(`T*("`@("`@8V5R=&%I;B!P<F]D=6-T<R!U<VEN9R!T=V\@<&%T
M96YT<R!O=VYE9"!B>2!T:&4@=6YI=F5R<VET>2X-"B`-"B`@("`@("9N8G-P
M.U1H92!#;VUP86YY('!A:60@82!L:6-E;G-E(&ES<W5E(&9E92!O9B`D,34L
M,#`P#0H@("`@#0H@("`@("!I;FET:6%L;'D@86YD('=I;&P@<&%Y(')O>6%L
M=&EE<R!O;B!N970@<V%L97,@<75A<G1E<FQY+@T*("`@#0H@("`@("`F;F)S
M<#M4:&4@0V]M<&%N>2!H87,@86UO<G1I>F5D(&%L;"!O9B!T:&4@;&EC96YS
M:6YG(&9E92!A<PT*("`@("`-"B`@("`@(&]F($UA>2`S,2P@,C`Q,RX@)FYB
M<W`[)FYB<W`[4F]Y86QT>2!E>'!E;G-E(&9O<B!T:&ES(&QI8V5N<V4-"B`-
M"B`@("`@('=A<R!A<'!R;WAI;6%T96QY("0W+#`P,"!A;F0@)#@L,#`P(&9O
M<B!T:&4@>65A<G,@96YD960@36%Y#0H@#0H@("`@("`S,2P@,C`Q,R!A;F0@
M,C`Q,BP@<F5S<&5C=&EV96QY+CPO9F]N=#X-"B`@#0H@("`@/"]D:78^/&)R
M+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY4:&4-
M"B`@("`-"B`@("`@($-O;7!A;GD@:&%S('1W;R!R;WEA;'1Y(&%G<F5E;65N
M=',@:6X@=VAI8V@@:70@:&%S(&]B=&%I;F5D#0H@#0H@("`@("!R:6=H=',@
M=&\@;6%N=69A8W1U<F4@86YD(&UA<FME="!C97)T86EN('!R;V1U8W1S(&9O
M<B!T:&4-"B`@("`-"B`@("`@(&QI9F4@;V8@=&AE('!R;V1U8W1S+B!2;WEA
M;'1Y(&5X<&5N<V4@;V8@87!P<F]X:6UA=&5L>0T*(`T*("`@("`@)#(V+#`P
M,"!A;F0@)#,P+#`P,"!I<R!I;F-L=61E9"!I;B!C;W-T(&]F('-A;&5S(&9O
M<B!T:&5S90T*("`@("`-"B`@("`@(&%G<F5E;65N=',@9F]R('1H92!Y96%R
M<R!E;F1E9"!-87D@,S$L(#(P,3,@86YD(#(P,3(L#0H@("`@(`T*("`@("`@
M<F5S<&5C=&EV96QY+B!"96=I;FYI;F<@:6X@9FES8V%L(#(P,3$@=&AE($-O
M;7!A;GD@:7,@;VYL>0T*("`@("`-"B`@("`@(')E<75I<F5D('1O('!A>2!R
M;WEA;'1I97,@9F]R(&]N92!O9B!T:&4@<')O9'5C=',@9'5E('1O('1H90T*
M("`-"B`@("`@(&9A8W0@=&AA="!T:&4@8V]M<&%N>2!T:&%T('=A<R!P86ED
M('1H92!R;WEA;'1I97,@;F\@;&]N9V5R#0H@#0H@("`@("!P<F]V:61E<R!M
M871E<FEA;',@=&\@;6%K92!T:&%T('!R;V1U8W0L('=H:6-H('=A<R!P87)T
M(&]F#0H@("`@(`T*("`@("`@=&AE(&]R:6=I;F%L(&%G<F5E;65N="X@4V%L
M97,@;V8@<')O9'5C=',@;6%N=69A8W1U<F5D('5N9&5R#0H@(`T*("`@("`@
M=&AE<V4@86=R965M96YT<R!C;VUP<FES92!A<'!R;WAI;6%T96QY(#(N.24@
M86YD(#,N-"4@;V8-"B`@(`T*("`@("`@=&]T86P@<V%L97,@9F]R('1H92!Y
M96%R<R!E;F1E9"!-87D@,S$L(#(P,3,@86YD(#(P,3(L#0H@#0H@("`@("!R
M97-P96-T:79E;'DN(%1H92!#;VUP86YY(&UA>2!L:6-E;G-E(&]T:&5R('!R
M;V1U8W1S(&]R#0H@(`T*("`@("`@=&5C:&YO;&]G>2!I;B!T:&4@9G5T=7)E
M(&%S(&ET(&1E96US(&YE8V5S<V%R>2!F;W(@8V]N9'5C=&EN9PT*("`@#0H@
M("`@("!B=7-I;F5S<RX\+V9O;G0^#0H@("`@#0H@("`@/"]D:78^/&)R+SX\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-
M"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R86-A
M.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,;V-A
M=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W
M-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#$U+FAT;6P-"D-O;G1E;G0M5')A
M;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP
M93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@
M(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@
M8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@
M='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO
M="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\
M8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%344^
M#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X]
M,T0Q(')O=W-P86X],T0R/CQS=')O;F<^1$5"5#QB<CX\+W-T<F]N9SX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XQ,B!-;VYT
M:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D1E8G0@1&ES8VQO<W5R
M92!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/D1E8G0@1&ES8VQO<W5R92!;5&5X="!";&]C:UT\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78^#0H@(`T*("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^.2X-"B`@#0H@
M("`@("`F;F)S<#LF;F)S<#LF;F)S<#M$14)4/"]F;VYT/B9N8G-P.PT*("`@
M(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^3VX-"B`@(`T*("`@("`@1F5B<G5A<GD@,3,L(#(P,#DL
M('1H92!#;VUP86YY(&5N=&5R960@:6YT;R!A(%-M86QL($)U<VEN97-S#0H@
M(`T*("`@("`@0F%N:VEN9R!!9W)E96UE;G0@=VET:"!5;FEO;B!"86YK(&9O
M<B!A(&]N92!Y96%R(&)U<VEN97-S#0H@("`@#0H@("`@("!L:6YE)FYB<W`[
M;V8@8W)E9&ET("AT:&4@(DQI;F4B*2!I;B!T:&4@86UO=6YT(&]F("0T,#`L
M,#`P+@T*("`@("`-"B`@("`@(%1H92!I;G1E<F5S="!R871E(&9O<B!T:&4@
M;&EN92!O9B!C<F5D:70@=V%S('1H92!P<FEM92!R871E#0H@#0H@("`@("!I
M;B!E9F9E8W0@;VX@=&AE(&9I<G-T(&1A>2!O9B!T:&4@8FEL;&EN9R!P97)I
M;V0L(&%S#0H@("`@#0H@("`@("!P=6)L:7-H960@:6X@=&AE(%=A;&P@4W1R
M965T($IO=7)N86P@4')I;64@5V5S="!#;V%S=`T*("`@("`-"B`@("`@($5D
M:71I;VXL('!L=7,@82!S<')E860@;V8@,2XP,"4N($UI;FEM=6T@;6]N=&AL
M>2!P87EM96YT<R!A<F4-"B`@(`T*("`@("`@=&AE('-U;2!O9B`H:2D@=&AE
M(&%M;W5N="!O9B!I;G1E<F5S="!C:&%R9V4@9F]R('1H92!B:6QL:6YG#0H@
M(`T*("`@("`@<&5R:6]D+"!P;'5S("AI:2D@86YY(&%M;W5N="!P87-T(&1U
M92P@<&QU<R`H:6EI*2!A;GD@9F5E<RP-"B`-"B`@("`@(&QA=&4@8VAA<F=E
M<R!A;F0O;W(@;W5T+6]F+7!O8VME="!E>'!E;G-E<R!A<W-E<W-E9"X@268@
M=&AE#0H@#0H@("`@("!,:6YE(&ES(&YO="!R96YE=V5D(&%S(&]F('1H92!L
M87-T(&1A>2!O9B!T:&4@=&5R;2!O9B!T:&4-"B`@("`-"B`@("`@($QI;F4L
M('1H92!E;G1I<F4@=6YP86ED(&)A;&%N8V4@;V8@=&AE($QI;F4L(&EN8VQU
M9&EN9R!U;G!A:60-"B`@(`T*("`@("`@9F5E<R!A;F0@8VAA<F=E<R!W:6QL
M(&)E(&1U92!A;F0@<&%Y86)L92X@5&AE($-O;7!A;GD@:&%S#0H@("`@#0H@
M("`@("!G<F%N=&5D('1H92!B86YK('-E8W5R:71Y(&EN=&5R97-T(&EN('1H
M92!A<W-E=',@;V8@=&AE#0H@(`T*("`@("`@0V]M<&%N>2!A<R!C;VQL871E
M<F%L+B!4:&4@0V]M<&%N>2!H87,@<F5N97=E9"!T:&ES(&QI;F4@96%C:`T*
M("`@#0H@("`@("!Y96%R+B!4:&4@3&EN92!E>'!I<F5S($9E8G)U87)Y(#(T
M+"`R,#$T+B!4:&4@0V]M<&%N>2!O=V5D("0P#0H@("`-"B`@("`@(&%N9"`D
M-#,L,#`P(&]N('1H:7,@3&EN92!A<R!O9B!-87D@,S$L(#(P,3,@86YD(#(P
M,3(L#0H@("`@(`T*("`@("`@<F5S<&5C=&EV96QY+CPO9F]N=#X-"B`@(`T*
M("`@(#PO9&EV/CQB<B\^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM
M/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P
M.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q
M.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O4VAE970Q-BYH
M=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A
M8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C
M:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV
M/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T
M/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$
M4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R
M:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P
M;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D]42$52
M($E.0T]-13QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:"!C;VQS<&%N/3-$,3XQ,B!-;VYT:',@16YD960\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y
M(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#X\<W1R;VYG/D]T:&5R($EN8V]M92!A;F0@17AP96YS97,@6T%B<W1R86-T
M73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/
M=&AE<B!);F-O;64@86YD($]T:&5R($5X<&5N<V4@1&ES8VQO<W5R92!;5&5X
M="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78^
M#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG:'0Z
M(&)O;&0[)SXQ,"X-"B`@(`T*("`@("`@3U1(15(@24Y#3TU%/"]F;VYT/B9N
M8G-P.PT*("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/D1U<FEN9PT*("`-"B`@("`@('1H92!Y96%R
M(&5N9&5D($UA>2`S,2P@,C`Q,BP@=&AE($-O;7!A;GD@97AP97)I96YC960@
M=V%T97(-"B`@("`@#0H@("`@("!D86UA9V4@9G)O;2!A(&)U<G-T('!I<&4N
M($5X<&5N<V5S(&]F("0S,RPU,C(@=V5R92!I;F-U<G)E9`T*(`T*("`@("`@
M87,@82!R97-U;'0@;V8@=&AI<R!D86UA9V4N(%!R;W!E<G1Y(&%N9"!E<75I
M<&UE;G0@86UO=6YT:6YG#0H@(`T*("`@("`@=&\@)#8X+#$P-B!W97)E('!U
M<F-H87-E9"!T;R!R97!L86-E(&1A;6%G960L(&9U;&QY#0H@("`-"B`@("`@
M(&1E<')E8VEA=&5D(&5Q=6EP;65N="!A;F0@9FEX='5R97,N(%1H92!#;VUP
M86YY)G)S<75O.W,-"B`-"B`@("`@(&EN<W5R86YC92!C;VUP86YY(')E:6UB
M=7)S960@=&AE($-O;7!A;GD@)#$P,2PV,C@L('=H:6-H#0H@("`-"B`@("`@
M(&-O=F5R960@87!P<F]X:6UA=&5L>2!A;&P@;V8@:71S(&5X<&5N<V5S('!L
M=7,@8V]S="!O9@T*(`T*("`@("`@<F5P;&%C96UE;G0@<')O<&5R='D@86YD
M(&5Q=6EP;65N="P@<F5S=6QT:6YG(&EN(&$@9V%I;B!O9@T*("`@("`-"B`@
M("`@(&%P<')O>&EM871E;'D@)#$P,BPP,#`N/"]F;VYT/@T*("`@#0H@("`@
M/"]D:78^/&)R+SX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE
M>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*
M0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X
M-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#$W+FAT;6P-
M"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-
M"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-
M"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#
M;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F
M+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W
M+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^
M/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@
M:60],T1)1#!%64U!13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY!8V-O=6YT
M:6YG(%!O;&EC:65S+"!B>2!0;VQI8WD@*%!O;&EC:65S*3QB<CX\+W-T<F]N
M9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XQ
M,B!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D%C8V]U;G1I
M;F<@4&]L:6-I97,@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y#;VYS;VQI9&%T:6]N+"!0;VQI8WD@6U!O
M;&EC>2!497AT($)L;V-K73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/&1I=CX\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG:'0Z(&)O;&0[
M)SY04DE.0TE03$53#0H@("`@(`T*("`@("`@3T8@0T].4T],241!5$E/3CPO
M9F]N=#XF;F)S<#L-"B`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*("`@("`@8V]N
M<V]L:61A=&5D(&9I;F%N8VEA;"!S=&%T96UE;G1S(&9O<B!T:&4@>65A<G,@
M96YD960@36%Y(#,Q+`T*("`@#0H@("`@("`R,#$S(&%N9"`R,#$R(&EN8VQU
M9&4@=&AE(&%C8V]U;G1S(&]F($)I;VUE<FEC82P@26YC+@T*("`@("`-"B`@
M("`@("@B0FEO;65R:6-A(BD@87,@=V5L;"!A<R!I=',@1V5R;6%N('-U8G-I
M9&EA<GD@86YD($UE>&EC86X-"B`@("`@#0H@("`@("!S=6)S:61I87)Y('=H
M:6-H(&AA=F4@;F]T(&)E9W5N(&]P97)A=&EO;G,N($%L;"!S:6=N:69I8V%N
M=`T*(`T*("`@("`@:6YT97)C;VUP86YY(&%C8V]U;G1S(&%N9"!T<F%N<V%C
M=&EO;G,@:&%V92!B965N(&5L:6UI;F%T960-"B`-"B`@("`@(&EN(&-O;G-O
M;&ED871I;VXN/"]F;VYT/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^57-E(&]F($5S=&EM871E<RP@4&]L
M:6-Y(%M0;VQI8WD@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQD:78^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT
M.B!B;VQD.R<^04-#3U5.5$E.1PT*(`T*("`@("`@15-424U!5$53/"]F;VYT
M/B9N8G-P.PT*("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&AE#0H@("`@#0H@("`@("!P<F5P
M87)A=&EO;B!O9B!T:&4@8V]N<V]L:61A=&5D(&9I;F%N8VEA;"!S=&%T96UE
M;G1S(&EN#0H@(`T*("`@("`@8V]N9F]R;6ET>2!W:71H(&%C8V]U;G1I;F<@
M<')I;F-I<&QE<R!G96YE<F%L;'D@86-C97!T960@:6X-"B`-"B`@("`@('1H
M92!5;FET960@4W1A=&5S(&]F($%M97)I8V$@*"9L9'%U;SM'04%0)G)D<75O
M.RD@<F5Q=6ER97,-"B`@(`T*("`@("`@;6%N86=E;65N="!T;R!M86ME(&5S
M=&EM871E<R!A;F0@87-S=6UP=&EO;G,@=&AA="!A9F9E8W0@=&AE#0H@(`T*
M("`@("`@<F5P;W)T960@86UO=6YT<R!O9B!A<W-E=',@86YD(&QI86)I;&ET
M:65S(&%N9"!D:7-C;&]S=7)E(&]F#0H@(`T*("`@("`@8V]N=&EN9V5N="!A
M<W-E=',@86YD(&QI86)I;&ET:65S(&%T('1H92!D871E(&]F('1H90T*("`@
M(`T*("`@("`@9FEN86YC:6%L('-T871E;65N=',L(&%N9"!T:&4@<F5P;W)T
M960@86UO=6YT<R!O9B!R979E;G5E<PT*("`@("`-"B`@("`@(&%N9"!E>'!E
M;G-E<R!D=7)I;F<@=&AE(')E<&]R=&5D('!E<FEO9"X@06-T=6%L(')E<W5L
M=',@8V]U;&0-"B`@(`T*("`@("`@;6%T97)I86QL>2!D:69F97(@9G)O;2!T
M:&]S92!E<W1I;6%T97,N/"]F;VYT/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1F%I<B!686QU92!O9B!&
M:6YA;F-I86P@26YS=')U;65N=',L(%!O;&EC>2!;4&]L:6-Y(%1E>'0@0FQO
M8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV/CQF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/D9!25(-"B`@(`T*
M("`@("`@5D%,544@3T8@1DE.04Y#24%,($E.4U1254U%3E13/"]F;VYT/B9N
M8G-P.PT*("`@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*("`@("`@0V]M<&%N
M>2!H87,@9FEN86YC:6%L(&EN<W1R=6UE;G1S('=H97)E8GD@=&AE(&9A:7(@
M;6%R:V5T#0H@("`@#0H@("`@("!V86QU92!O9B!T:&4@9FEN86YC:6%L(&EN
M<W1R=6UE;G1S(&-O=6QD(&)E(&1I9F9E<F5N="!T:&%N#0H@("`@(`T*("`@
M("`@=&AA="!R96-O<F1E9"!O;B!A(&AI<W1O<FEC86P@8F%S:7,N(%1H92!#
M;VUP86YY)W,@9FEN86YC:6%L#0H@(`T*("`@("`@:6YS=')U;65N=',@8V]N
M<VES="!O9B!I=',@8V%S:"!A;F0@8V%S:"!E<75I=F%L96YT<RP-"B`@("`@
M#0H@("`@("!A8V-O=6YT<R!R96-E:79A8FQE+"!C;VUM97)C:6%L(&)A;FL@
M;&EN92!O9B!C<F5D:70L(&%N9`T*("`@#0H@("`@("!A8V-O=6YT<R!P87EA
M8FQE+B!4:&4@8V%R<GEI;F<@86UO=6YT<R!O9B!T:&4@0V]M<&%N>2=S#0H@
M(`T*("`@("`@9FEN86YC:6%L(&EN<W1R=6UE;G1S(&%P<')O>&EM871E('1H
M96ER(&9A:7(@=F%L=65S+CPO9F]N=#X\+V1I=CX\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;F-E;G1R871I;VX@
M4FES:RP@0W)E9&ET(%)I<VLL(%!O;&EC>2!;4&]L:6-Y(%1E>'0@0FQO8VM=
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV/CQF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/D-/3D-%3E12051)3TX-
M"B`@#0H@("`@("!/1B!#4D5$250@4DE32SPO9F]N=#XF;F)S<#L-"B`@("`-
M"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/E1H90T*("`@(`T*("`@("`@0V]M<&%N>2!M86EN=&%I;G,@
M8V%S:"!B86QA;F-E<R!A="!C97)T86EN(&9I;F%N8VEA;`T*("`@(`T*("`@
M("`@:6YS=&ET=71I;VYS(&EN(&5X8V5S<R!O9B!A;6]U;G1S(&EN<W5R960@
M8GD@9F5D97)A;`T*("`@(`T*("`@("`@86=E;F-I97,N/"]F;VYT/@T*("`@
M(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^5&AE#0H@("`@#0H@("`@("!#;VUP86YY('!R;W9I9&5S
M(&-R961I="!I;B!T:&4@;F]R;6%L(&-O=7)S92!O9B!B=7-I;F5S<R!T;PT*
M(`T*("`@("`@8W5S=&]M97)S('1H<F]U9VAO=70@=&AE(%5N:71E9"!3=&%T
M97,@86YD(&9O<F5I9VX@;6%R:V5T<RX-"B`-"B`@("`@("8C,38P.U1H92!#
M;VUP86YY(&AA9"!O;F4@8W5S=&]M97(@=VAI8V@@86-C;W5N=&5D(&9O<B`R
M.2XW)0T*(`T*("`@("`@86YD(#,W+C(E(&]F(&ET<R!S86QE<R!F;W(@=&AE
M('EE87)S(&5N9&5D($UA>2`S,2P@,C`Q,R!A;F0-"B`-"B`@("`@(#(P,3(L
M(')E<W!E8W1I=F5L>2X@1'5R:6YG('1H92!L87-T('%U87)T97(@;V8@=&AE
M('EE87(@96YD960-"B`@(`T*("`@("`@36%Y(#,Q+"`R,#$S+"!T:&4@0V]M
M<&%N>2!T97)M:6YA=&5D(&ET<R!C;VYT<F%C="!W:71H('1H:7,-"B`-"B`@
M("`@(&-U<W1O;65R(&1U92!T;R!C97)T86EN('!R;W!R:65T87)Y(&1I<V%G
M<F5E;65N=',@86YD(&5N=&5R960-"B`@(`T*("`@("`@:6YT;R!A;B!A9W)E
M96UE;G0@=VET:"!A(&YE=R!C=7-T;VUE<BX@1'5R:6YG('1H92!Y96%R(&5N
M9&5D#0H@(`T*("`@("`@36%Y(#,Q+"`R,#$S+"!T:&ES(&YE=R!C=7-T;VUE
M<B!A8V-O=6YT960@9F]R(#$P+C@E(&]F('-A;&5S+@T*("`@#0H@("`@("!4
M:&4@0V]M<&%N>2!P97)F;W)M<R!O;F=O:6YG(&-R961I="!E=F%L=6%T:6]N
M<R!O9B!I=',-"B`-"B`@("`@(&-U<W1O;65R<R!A;F0@<F5Q=6ER97,@<')E
M<&%Y;65N="!I;B!S;VUE(&-I<F-U;7-T86YC97,N($%T#0H@#0H@("`@("!-
M87D@,S$L(#(P,3,@86YD(#(P,3(L(&]N92!C=7-T;VUE<B!A8V-O=6YT960@
M9F]R(#$T+C@E(&%N9`T*(`T*("`@("`@-#4N-B4@;V8@9W)O<W,@86-C;W5N
M=',@<F5C96EV86)L92P@<F5S<&5C=&EV96QY+CPO9F]N=#X-"B`@("`-"B`@
M("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/D9O<@T*("`@(`T*("`@("`@=&AE('EE87(@96YD960@36%Y(#,Q
M+"`R,#$S+"!O;F4@8V]M<&%N>2!A8V-O=6YT960@9F]R(#(V+C8E#0H@(`T*
M("`@("`@;V8@=&AE('!U<F-H87-E<R!O9B!R87<@;6%T97)I86QS+B!&;W(@
M=&AE('EE87(@96YD960@36%Y(#,Q+`T*("`@#0H@("`@("`R,#$R+"!T=V\@
M8V]M<&%N:65S(&%C8V]U;G1E9"!F;W(@,S`N."4@;V8@=&AE('!U<F-H87-E
M<R!F;W(-"B`@#0H@("`@("!R87<@;6%T97)I86QS+CPO9F]N=#X\+V1I=CX\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D-O;F-E;G1R871I;VX@4FES:RP@1V5O9W)A<&AI8RP@4&]L:6-Y(%M0;VQI
M8WD@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQD:78^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^
M1T5/1U)!4$A)0PT*("`-"B`@("`@($-/3D-%3E12051)3TX\+V9O;G0^)FYB
M<W`[#0H@("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/D%S#0H@("`-"B`@("`@(&]F($UA>2`S,2P@
M,C`Q,R!A;F0@,C`Q,BP@87!P<F]X:6UA=&5L>2`D,S4U+#`P,"!A;F0@)#4S
M."PP,#`-"B`@(`T*("`@("`@;V8@0FEO;65R:6-A)W,@9W)O<W,@:6YV96YT
M;W)Y(&%N9"!A<'!R;WAI;6%T96QY("0X+#`P,"!A;F0-"B`-"B`@("`@("0T
M+#`P,"P@;V8@0FEO;65R:6-A)W,@<')O<&5R='D@86YD(&5Q=6EP;65N="P@
M;F5T(&]F#0H@("`@(`T*("`@("`@86-C=6UU;&%T960@9&5P<F5C:6%T:6]N
M(&%N9"!A;6]R=&EZ871I;VXL('=A<R!L;V-A=&5D(&EN#0H@("`@#0H@("`@
M("!-97AI8V%L:2P@365X:6-O+"!R97-P96-T:79E;'DN/"]F;VYT/CPO9&EV
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^0V%S:"!A;F0@0V%S:"!%<75I=F%L96YT<RP@4&]L:6-Y(%M0;VQI8WD@
M5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD
M:78^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^0T%3
M2`T*("`@#0H@("`@("!%455)5D%,14Y44SPO9F]N=#XF;F)S<#L-"B`-"B`@
M("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/D-A<V@-"B`@("`@#0H@("`@("!A;F0@8V%S:"!E<75I=F%L96YT
M<R!C;VYS:7-T(&]F(&1E;6%N9"!D97!O<VET<R!A;F0@;6]N97D-"B`@("`-
M"B`@("`@(&UA<FME="!A8V-O=6YT<R!W:71H(&]R:6=I;F%L(&UA='5R:71I
M97,@;V8@;&5S<R!T:&%N('1H<F5E#0H@#0H@("`@("!M;VYT:',N/"]F;VYT
M/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^5')A9&4@86YD($]T:&5R($%C8V]U;G1S(%)E8V5I=F%B;&4L
M(%!O;&EC>2!;4&]L:6-Y(%1E>'0@0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\9&EV/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E
M:6=H=#H@8F]L9#LG/D%#0T]53E13#0H@(`T*("`@("`@4D5#14E604),13PO
M9F]N=#XF;F)S<#L-"B`@("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@
M(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY4:&4-"B`@("`-"B`@("`@
M($-O;7!A;GD@97AT96YD<R!U;G-E8W5R960@8W)E9&ET('1O(&ET<R!C=7-T
M;VUE<G,@;VX@80T*(`T*("`@("`@<F5G=6QA<B!B87-I<RX@)FYB<W`[26YT
M97)N871I;VYA;"!A8V-O=6YT<R!A<F4@<F5Q=6ER960@=&\-"B`@("`@#0H@
M("`@("!P<F5P87D@=6YT:6P@=&AE>2!E<W1A8FQI<V@@82!H:7-T;W)Y('=I
M=&@@=&AE($-O;7!A;GD@86YD(&%T#0H@("`-"B`@("`@('1H870@=&EM92P@
M=&AE>2!A<F4@97AT96YD960@8W)E9&ET(&%T(&QE=F5L<R!B87-E9"!O;B!A
M#0H@("`-"B`@("`@(&YU;6)E<B!O9B!C<FET97)I82X@)FYB<W`[0W)E9&ET
M(&QE=F5L<R!A<F4@87!P<F]V960@8GD-"B`-"B`@("`@(&1E<VEG;F%T960@
M=7!P97(@;&5V96P@;6%N86=E;65N="X@)FYB<W`[1&]M97-T:6,@8W5S=&]M
M97)S#0H@("`@(`T*("`@("`@87)E(&5X=&5N9&5D(&EN:71I86P@)#4P,"!C
M<F5D:70@;&EM:71S('5N=&EL('1H97D@97-T86)L:7-H#0H@(`T*("`@("`@
M82!H:7-T;W)Y('=I=&@@=&AE($-O;7!A;GD@;W(@<W5B;6ET(&-R961I="!I
M;F9O<FUA=&EO;BX-"B`@(`T*("`@("`@)FYB<W`[06QL(&EN8W)E87-E<R!I
M;B!C<F5D:70@;&EM:71S(&%R92!A;'-O(&%P<')O=F5D(&)Y#0H@("`-"B`@
M("`@(&1E<VEG;F%T960@=7!P97(@;&5V96P@;6%N86=E;65N="X@)FYB<W`[
M36%N86=E;65N="!E=F%L=6%T97,-"B`@#0H@("`@("!R96-E:79A8FQE<R!O
M;B!A('%U87)T97)L>2!B87-I<R!A;F0@861J=7-T<R!T:&4@<F5S97)V92!F
M;W(-"B`@#0H@("`@("!B860@9&5B="!A8V-O<F1I;F=L>2X@)FYB<W`[0F%L
M86YC97,@;W9E<B!N:6YE='D@9&%Y<R!O;&0@87)E#0H@(`T*("`@("`@=7-U
M86QL>2!R97-E<G9E9"!F;W(N("9N8G-P.SPO9F]N=#X-"B`@#0H@("`@/"]D
M:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY/8V-A<VEO;F%L;'D-"B`@(`T*("`@("`@8V5R=&%I;B!L;VYG+7-T86YD
M:6YG(&-U<W1O;65R<RP@=VAO(')O=71I;F5L>2!P;&%C92!L87)G90T*("`@
M("`-"B`@("`@(&]R9&5R<RP@=VEL;"!H879E('5N=7-U86QL>2!L87)G92!R
M96-E:79A8FQE<R!B86QA;F-E<PT*(`T*("`@("`@<F5L871I=F4@=&\@=&AE
M('1O=&%L(&=R;W-S(')E8V5I=F%B;&5S+B`F;F)S<#L@36%N86=E;65N=`T*
M("`@(`T*("`@("`@;6]N:71O<G,@=&AE('!A>6UE;G1S(&9O<B!T:&5S92!L
M87)G92!B86QA;F-E<R!C;&]S96QY(&%N9`T*("`@("`-"B`@("`@('9E<GD@
M;V9T96X@<F5Q=6ER97,@<&%Y;65N="!O9B!E>&ES=&EN9R!I;G9O:6-E<R!B
M969O<F4-"B`@#0H@("`@("!S:&EP<&EN9R!N97<@<V%L97,@;W)D97)S+CPO
M9F]N=#X\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/DEN=F5N=&]R>2P@4&]L:6-Y(%M0;VQI8WD@5&5X="!"
M;&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78^/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^24Y614Y43U))
M15,\+V9O;G0^)FYB<W`[#0H@("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-
M"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&AE#0H@("`@#0H@
M("`@("!#;VUP86YY('9A;'5E<R!I;G9E;G1O<GD@870@=&AE(&QO=V5R(&]F
M(&-O<W0@*&1E=&5R;6EN960-"B`@("`-"B`@("`@('5S:6YG(&$@8V]M8FEN
M871I;VX@;V8@<W!E8VEF:6,@;&]T(&ED96YT:69I8V%T:6]N(&%N9"!T:&4-
M"B`@("`@#0H@("`@("!F:7)S="UI;BP@9FER<W0M;W5T(&UE=&AO9',I(&]R
M(&UA<FME="X@36%N86=E;65N=`T*("`-"B`@("`@('!E<FEO9&EC86QL>2!R
M979I97=S(&EN=F5N=&]R>2!F;W(@97AC97-S('%U86YT:71I97,@86YD#0H@
M("`-"B`@("`@(&]B<V]L97-C96YC92X@36%N86=E;65N="!E=F%L=6%T97,@
M<75A;G1I=&EE<R!O;B!H86YD+`T*(`T*("`@("`@<&AY<VEC86P@8V]N9&ET
M:6]N+"!A;F0@=&5C:&YI8V%L(&9U;F-T:6]N86QI='D@87,@=&AE<V4-"B`@
M(`T*("`@("`@8VAA<F%C=&5R:7-T:6-S(&UA>2!B92!I;7!A8W1E9"!B>2!A
M;G1I8VEP871E9"!C=7-T;VUE<@T*("`-"B`@("`@(&1E;6%N9"!F;W(@8W5R
M<F5N="!P<F]D=6-T<R!A;F0@;F5W('!R;V1U8W0@:6YT<F]D=6-T:6]N<RX-
M"B`@("`@#0H@("`@("!4:&4@<F5S97)V92!I<R!A9&IU<W1E9"!B87-E9"!O
M;B!S=6-H(&5V86QU871I;VXL('=I=&@@80T*("`@#0H@("`@("!C;W)R97-P
M;VYD:6YG('!R;W9I<VEO;B!I;F-L=61E9"!I;B!C;W-T(&]F('-A;&5S+B!!
M8FYO<FUA;`T*(`T*("`@("`@86UO=6YT<R!O9B!I9&QE(&9A8VEL:71Y(&5X
M<&5N<V5S+"!F<F5I9VAT+"!H86YD;&EN9R!C;W-T<PT*("`@("`-"B`@("`@
M(&%N9"!W87-T960@;6%T97)I86P@87)E(')E8V]G;FEZ960@87,@8W5R<F5N
M="!P97)I;V0@8VAA<F=E<PT*("`-"B`@("`@(&%N9"!T:&4@86QL;V-A=&EO
M;B!O9B!F:7AE9"!P<F]D=6-T:6]N(&]V97)H96%D(&ES(&)A<V5D(&]N#0H@
M#0H@("`@("!T:&4@;F]R;6%L(&-A<&%C:71Y(&]F('1H92!P<F]D=6-T:6]N
M(&9A8VEL:71I97,N#0H@#0H@("`@("`F;F)S<#L\+V9O;G0^#0H@("`@(`T*
M("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^26YV96YT;W)I97,-"B`@#0H@("`@("!A<'!R;WAI;6%T92!T
M:&4@9F]L;&]W:6YG(&%T($UA>2`S,3H\+V9O;G0^#0H@#0H@("`@/"]D:78^
M/&)R+SX\=&%B;&4@<W1Y;&4],T0G8F]R9&5R+7-P86-I;F<Z(#!P>#L@8F]R
M9&5R+6-O;&QA<'-E.B!C;VQL87!S93LG/@T*("`-"B`@("`@(#QT<CX-"B`@
M#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@.#<N,'!T.R<^#0H@(`T*
M("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@
M("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q,#$N-7!T.R<^#0H@("`-"B`@
M("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@
M("`@(#QT9"!S='EL93TS1"=W:61T:#H@-3<N,'!T.R<^#0H@(`T*("`@("`@
M("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@
M/'1D('-T>6QE/3-$)W=I9'1H.B`S,RXW-7!T.R<^#0H@("`-"B`@("`@("`@
M("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT
M9"!S='EL93TS1"=W:61T:#H@-3<N,'!T.R<^#0H@(`T*("`@("`@("`@("9N
M8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@(#PO='(^#0H@
M("`-"B`@("`@(#QT<CX-"B`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@
M("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N
M8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P
M.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N
M8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P
M.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N
M8G-P.R9N8G-P.R9N8G-P.SPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@/"]D
M:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@
M("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E
M<CLG/@T*("`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,C`Q,SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@
M("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@
M("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N
M=&5R.R<^#0H@("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXR,#$R/"]F;VYT/@T*("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@
M("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T<CX-"B`@(`T*("`@("`@
M/'1R/@T*("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78^
M#0H@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY287<-"B`@
M("`@#0H@("`@("`@("`@("!M871E<FEA;',\+V9O;G0^#0H@("`@(`T*("`@
M("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@
M("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXD/"]F;VYT/@T*(`T*("`@("`@("`@(#PO9&EV/@T*("`@
M#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXW.#<L,#`P
M/"]F;VYT/@T*("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\
M+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`-"B`@("`@
M("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA
M;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^.#DV+#`P,#PO9F]N=#X-"B`@#0H@("`@("`@("`@/"]D:78^
M#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`\+W1R/@T*("`@
M#0H@("`@("`\='(^#0H@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@
M("`@/&1I=CX-"B`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/E=O<FL-"B`-"B`@("`@("`@("`@(&EN('!R;V=R97-S/"]F;VYT/@T*("`-
M"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-
M"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@
M("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-
M"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^-34U+#`P,"9N8G-P
M.SPO9F]N=#X-"B`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@
M/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F
M;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-
M"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/C4U-"PP,#`\+V9O;G0^#0H@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@
M("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T<CX-"B`@(`T*("`@("`@
M/'1R/@T*("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78^#0H@
M(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY&:6YI<VAE9`T*
M("`@("`-"B`@("`@("`@("`@('!R;V1U8W1S/"]F;VYT/@T*("`@(`T*("`@
M("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO
M=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S
M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,CDL,#`P)FYB<W`[/"]F;VYT/@T*
M("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@
M("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@
M("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,S<Q+#`P,#PO9F]N=#X-
M"B`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`\+W1R/@T*("`@#0H@("`@("`\='(^#0H@(`T*("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@("`@#0H@("`@("`@("`@/&1I=CX-"B`@#0H@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/E1O=&%L/"]F;VYT/@T*("`@("`-"B`@("`@
M("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C
M:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^)#PO9F]N=#X-"B`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@
M("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,2PU-S$L,#`P)FYB<W`[
M/"]F;VYT/@T*("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@
M(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O
M='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*(`T*("`@("`@
M("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXQ+#@R,2PP,#`\+V9O;G0^#0H@("`@#0H@("`@("`@("`@/"]D:78^
M#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`\+W1R/@T*("`@
M#0H@("`@/"]T86)L93X\8G(O/CQD:78^#0H@#0H@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/E)E<V5R=F5S#0H@("`@#0H@("`@("!F;W(@:6YV96YT;W)Y
M(&]B<V]L97-C96YC92!A<F4@<F5C;W)D960@87,@;F5C97-S87)Y('1O#0H@
M(`T*("`@("`@<F5D=6-E(&]B<V]L971E(&EN=F5N=&]R>2!T;R!E<W1I;6%T
M960@;F5T(')E86QI>F%B;&4@=F%L=64-"B`-"B`@("`@(&]R('1O('-P96-I
M9FEC86QL>2!R97-E<G9E(&9O<B!O8G-O;&5T92!I;G9E;G1O<GD@=&AA="!T
M:&4-"B`@("`@#0H@("`@("!#;VUP86YY(&EN=&5N9',@=&\@9&ES<&]S92!O
M9BX\+V9O;G0^/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y0<F]P97)T>2P@4&QA;G0@86YD($5Q=6EP;65N
M="P@4&]L:6-Y(%M0;VQI8WD@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQD:78^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M
M=V5I9VAT.B!B;VQD.R<^4%)/4$525%D-"B`@("`@#0H@("`@("!!3D0@15%5
M25!-14Y4/"]F;VYT/B9N8G-P.PT*("`@#0H@("`@/"]D:78^/&)R+SX\9&EV
M/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY0<F]P97)T>0T*
M("`@(`T*("`@("`@86YD(&5Q=6EP;65N="!A<F4@<W1A=&5D(&%T(&-O<W0N
M($5X<&5N9&ET=7)E<R!F;W(@861D:71I;VYS#0H@(`T*("`@("`@86YD(&UA
M:F]R(&EM<')O=F5M96YT<R!A<F4@8V%P:71A;&EZ960N(%)E<&%I<G,@86YD
M#0H@("`-"B`@("`@(&UA:6YT96YA;F-E(&-O<W1S(&%R92!C:&%R9V5D('1O
M(&]P97)A=&EO;G,@87,@:6YC=7)R960N(%=H96X-"B`@(`T*("`@("`@<')O
M<&5R='D@86YD(&5Q=6EP;65N="!A<F4@<F5T:7)E9"!O<B!O=&AE<G=I<V4@
M9&ES<&]S960@;V8L#0H@(`T*("`@("`@=&AE(')E;&%T960@8V]S="!A;F0@
M86-C=6UU;&%T960@9&5P<F5C:6%T:6]N(&]R(&%M;W)T:7IA=&EO;@T*("`@
M#0H@("`@("!A<F4@<F5M;W9E9"!F<F]M('1H92!A8V-O=6YT<RP@86YD(&=A
M:6YS(&]R(&QO<W-E<R!F<F]M#0H@(`T*("`@("`@<F5T:7)E;65N=',@86YD
M(&1I<W!O<VET:6]N<R!A<F4@8W)E9&ET960@;W(@8VAA<F=E9"!T;PT*("`-
M"B`@("`@(&EN8V]M92X\+V9O;G0^#0H@(`T*("`@(#PO9&EV/CQB<B\^/&1I
M=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&5P<F5C:6%T
M:6]N#0H@("`-"B`@("`@(&%N9"!A;6]R=&EZ871I;VX@87)E('!R;W9I9&5D
M(&]V97(@=&AE(&5S=&EM871E9"!U<V5F=6P@;&EV97,-"B`@(`T*("`@("`@
M;V8@=&AE(')E;&%T960@87-S971S+"!R86YG:6YG(&9R;VT@-2!T;R`Q,"!Y
M96%R<RP@=7-I;F<@=&AE#0H@(`T*("`@("`@<W1R86EG:'0M;&EN92!M971H
M;V0N($QE87-E:&]L9"!I;7!R;W9E;65N=',@87)E(&%M;W)T:7IE9`T*("`@
M("`-"B`@("`@(&]V97(@=&AE(&QE<W-E<B!O9B!T:&4@97-T:6UA=&5D('5S
M969U;"!L:69E(&]F('1H92!A<W-E="!O<@T*("`-"B`@("`@('1H92!T97)M
M(&]F('1H92!L96%S92X@1&5P<F5C:6%T:6]N(&%N9"!A;6]R=&EZ871I;VX@
M97AP96YS90T*("`-"B`@("`@(&]N('!R;W!E<G1Y(&%N9"!E<75I<&UE;G0@
M86YD(&QE87-E:&]L9"!I;7!R;W9E;65N=',@86UO=6YT960-"B`@(`T*("`@
M("`@=&\@)#$X-RPS,C4@86YD("0Q-#<L,CDW(&9O<B!T:&4@>65A<G,@96YD
M960@36%Y(#,Q+"`R,#$S(&%N9`T*("`@#0H@("`@("`R,#$R+"!R97-P96-T
M:79E;'DN/"]F;VYT/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^1V]O9'=I;&P@86YD($EN=&%N9VEB;&4@
M07-S971S+"!0;VQI8WD@6U!O;&EC>2!497AT($)L;V-K73PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I=CX\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@
M9F]N="UW96EG:'0Z(&)O;&0[)SY)3E1!3D=)0DQ%#0H@("`@#0H@("`@("!!
M4U-%5%,\+V9O;G0^)FYB<W`[#0H@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*
M("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY);G1A;F=I8FQE#0H@
M#0H@("`@("!A<W-E=',@:6YC;'5D92!T<F%D96UA<FMS+"!P<F]D=6-T(')I
M9VAT<RP@=&5C:&YO;&]G>2!R:6=H=',-"B`@#0H@("`@("!A;F0@<&%T96YT
M<RP@86YD(&%R92!A8V-O=6YT960@9F]R(&)A<V5D(&]N($%C8V]U;G1I;F<-
M"B`-"B`@("`@(%-T86YD87)D<R!#;V1I9FEC871I;VX@*"9L9'%U;SM!4T,F
M<F1Q=6\[*2PF;F)S<#M!4T,@,S4P#0H@("`@(`T*("`@("`@)FQD<75O.SPO
M9F]N=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="US='EL93H@:71A;&EC.R<^
M26YT86YG:6)L97,-"B`-"B`@("`@("9N9&%S:#L@1V]O9'=I;&P@86YD($]T
M:&5R/"]F;VYT/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)G)D<75O.PT*("`@("`-
M"B`@("`@("A!4T,@,S4P*2X@26X@=&AA="!R96=A<F0L(&EN=&%N9VEB;&4@
M87-S971S('1H870@:&%V90T*(`T*("`@("`@:6YD969I;FET92!U<V5F=6P@
M;&EV97,@87)E(&YO="!A;6]R=&EZ960@8G5T(&%R92!T97-T960@870-"B`-
M"B`@("`@(&QE87-T(&%N;G5A;&QY(&9O<B!I;7!A:7)M96YT(&]R(&UO<F4@
M9G)E<75E;G1L>2!I9B!E=F5N=',@;W(-"B`@(`T*("`@("`@8VAA;F=E<R!I
M;B!C:7)C=6US=&%N8V5S(&EN9&EC871E('1H870@=&AE(&%S<V5T(&UI9VAT
M(&)E#0H@("`@#0H@("`@("!I;7!A:7)E9"X\+V9O;G0^#0H@("`@#0H@("`@
M/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SY);G1A;F=I8FQE#0H@#0H@("`@("!A<W-E=',@87)E(&)E:6YG(&%M
M;W)T:7IE9"!U<VEN9R!T:&4@<W1R86EG:'0M;&EN92!M971H;V0-"B`@("`-
M"B`@("`@(&]V97(@=&AE('5S969U;"!L:69E+"!N;W0@=&\@97AC965D(#$X
M('EE87)S(&9O<B!M87)K971I;F<-"B`@("`@#0H@("`@("!A;F0@9&ES=')I
M8G5T:6]N(')I9VAT<R!A;F0@<'5R8VAA<V5D('1E8VAN;VQO9WD@=7-E(')I
M9VAT<RP-"B`@#0H@("`@("!A;F0@,3<@>65A<G,@9F]R('!A=&5N=',N($%M
M;W)T:7IA=&EO;B!A;6]U;G1E9"!T;R`D,CDL,S@S#0H@("`@(`T*("`@("`@
M86YD("0S,BPX,C<@9F]R('1H92!Y96%R<R!E;F1E9"!-87D@,S$L(#(P,3,@
M86YD(#(P,3(L#0H@#0H@("`@("!R97-P96-T:79E;'DN($EN=&%N9VEB;&4@
M87-S971S('=I=&@@:6YD969I;FET92!L:79E<R!S=6-H(&%S#0H@("`-"B`@
M("`@('!E<G!E='5A;"!L:6-E;G-E<R!A<F4@;F]T(&%M;W)T:7IE9"!B=70@
M<F%T:&5R('1E<W1E9"!F;W(-"B`@("`@#0H@("`@("!I;7!A:7)M96YT(&%T
M(&QE87-T(&%N;G5A;&QY+CPO9F]N=#X-"B`@("`-"B`@("`\+V1I=CX\8G(O
M/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/CQF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^5&AE#0H@("`-"B`@("`@($-O;7!A;GD@87-S97-S
M97,@=&AE(')E8V]V97)A8FEL:71Y(&]F('1H97-E(&EN=&%N9VEB;&4-"B`@
M#0H@("`@("!A<W-E=',@8GD@9&5T97)M:6YI;F<@=VAE=&AE<B!T:&4@86UO
M<G1I>F%T:6]N(&]F('1H92!A<W-E="=S#0H@("`-"B`@("`@(&)A;&%N8V4@
M;W9E<B!I=',@<F5M86EN:6YG(&QI9F4@8V%N(&)E(')E8V]V97)E9"!T:')O
M=6=H#0H@("`-"B`@("`@('!R;VIE8W1E9"!U;F1I<V-O=6YT960@9G5T=7)E
M(&-A<V@@9FQO=W,N($EN($IU;'D@,C`Q,BP@=&AE#0H@#0H@("`@("!&05-"
M(&ES<W5E9"!A;F]T:&5R('5P9&%T92!T;R!!4T,@,S4P(#QE;3Y);G1A;F=I
M8FQE<R`F(S@R,3$[#0H@("`-"B`@("`@($=O;V1W:6QL(&%N9"!/=&AE<CH@
M5&5S=&EN9R!);F1E9FEN:71E+4QI=F5D($EN=&%N9VEB;&4-"B`@#0H@("`@
M("!!<W-E=',@9F]R($EM<&%I<FUE;G0\+V5M/BX@5&AI<R!U<&1A=&4@<VEM
M<&QI9FEE<R!T:&4-"B`@#0H@("`@("!G=6ED86YC92!F;W(@=&5S=&EN9R!I
M;7!A:7)M96YT(&]F(&EN9&5F:6YI=&4M;&EV960-"B`@(`T*("`@("`@:6YT
M86YG:6)L92!A<W-E=',@;W1H97(@=&AA;B!G;V]D=VEL;"X@1'5R:6YG(&9I
M<V-A;"`R,#$S+`T*("`@("`-"B`@("`@('1H92!#;VUP86YY(&%D;W!T960@
M=&AE('5P9&%T960@9W5I9&%N8V4@:6X@05-#(#,U,"!A;F0@=7-E9`T*("`-
M"B`@("`@('1H92!Q=6%L:71A=&EV92!A<W-E<W-M96YT('1O(&1E=&5R;6EN
M92!W:&5T:&5R('1H97)E('=E<F4-"B`@("`@#0H@("`@("!A;GD@:6UP86ER
M;65N="X@5&AI<R!A;F%L>7-I<R!I;F1I8V%T960@=&AA="!N;R!I;7!A:7)M
M96YT#0H@("`@(`T*("`@("`@861J=7-T;65N="!W87,@<F5Q=6ER960@87,@
M;V8@36%Y(#,Q+"`R,#$S+CPO9F]N=#X\+V9O;G0^/"]D:78^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);G9E<W1M
M96YT+"!0;VQI8WD@6U!O;&EC>2!497AT($)L;V-K73PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/&1I=CX\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N
M="UW96EG:'0Z(&)O;&0[)SY)3E9%4U1-14Y44SPO9F]N=#XF;F)S<#L-"B`-
M"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/D9R;VT-"B`@("`@#0H@("`@("!T:6UE+71O+71I;64L('1H
M92!#;VUP86YY(&UA:V5S(&EN=F5S=&UE;G1S(&EN('!R:79A=&5L>2UH96QD
M#0H@("`-"B`@("`@(&-O;7!A;FEE<RX@)FYB<W`[5&AE($-O;7!A;GD@9&5T
M97)M:6YE<R!W:&5T:&5R('1H92!F86ER#0H@(`T*("`@("`@=F%L=65S(&]F
M(&%N>2!I;G9E<W1M96YT<R!I;B!P<FEV871E;'DM:&5L9"!E;G1I=&EE<R!H
M879E#0H@("`@#0H@("`@("!D96-L:6YE9"!B96QO=R!T:&5I<B!C87)R>6EN
M9R!V86QU92!W:&5N979E<B!A9'9E<G-E(&5V96YT<PT*(`T*("`@("`@;W(@
M8VAA;F=E<R!I;B!C:7)C=6US=&%N8V5S(&EN9&EC871E('1H870@<F5C;W)D
M960@=F%L=65S(&UA>0T*("`@#0H@("`@("!N;W0@8F4@<F5C;W9E<F%B;&4N
M("9N8G-P.TEF('1H92!#;VUP86YY(&-O;G-I9&5R<R!A;GD@<W5C:`T*("`@
M("`-"B`@("`@(&1E8VQI;F4@=&\@8F4@;W1H97(@=&AA;B!T96UP;W)A<GD@
M*&)A<V5D(&]N('9A<FEO=7,@9F%C=&]R<RP-"B`@(`T*("`@("`@:6YC;'5D
M:6YG(&AI<W1O<FEC86P@9FEN86YC:6%L(')E<W5L=',L(&%N9"!T:&4@;W9E
M<F%L;`T*("`-"B`@("`@(&AE86QT:"!O9B!T:&4@:6YV97-T964F<G-Q=6\[
M<R!I;F1U<W1R>2DL(&$@=W)I=&4M9&]W;B!T;PT*("`@#0H@("`@("!E<W1I
M;6%T960@9F%I<B!V86QU92!I<R!R96-O<F1E9"X@5&AE($-O;7!A;GD@8W5R
M<F5N=&QY(&AA<PT*(`T*("`@("`@;F]T('=R:71T96X@9&]W;B!T:&4@:6YV
M97-T;65N="!A;F0@;F\@979E;G1S(&AA=F4@;V-C=7)R960-"B`-"B`@("`@
M('=H:6-H(&-O=6QD(&EN9&EC871E('1H92!C87)R>6EN9R!V86QU92!T;R!B
M92!L97-S('1H86X@=&AE#0H@#0H@("`@("!F86ER('9A;'5E+B!);G9E<W1M
M96YT<R!R97!R97-E;G0@=&AE($-O;7!A;GDF<G-Q=6\[<PT*("`@(`T*("`@
M("`@:6YV97-T;65N="!I;B!A(%!O;&ES:"!D:7-T<FEB=71O<B!W:&EC:"!I
M<R!P<FEM87)I;'D@96YG86=E9`T*("`@#0H@("`@("!I;B!D:7-T<FEB=71I
M;F<@;65D:6-A;"!D979I8V5S+B`F;F)S<#M4:&4@0V]M<&%N>2!O=VYS#0H@
M#0H@("`@("!A<'!R;WAI;6%T96QY(#8E(&]F('1H92!I;G9E<W1E92P@86YD
M(&%C8V]R9&EN9VQY+"!A<'!L:65S#0H@("`@(`T*("`@("`@=&AE(&-O<W0@
M;65T:&]D('1O(&%C8V]U;G0@9F]R('1H92!I;G9E<W1M96YT+B`F;F)S<#M5
M;F1E<@T*("`@(`T*("`@("`@=&AE(&-O<W0@;65T:&]D+"!I;G9E<W1M96YT
M<R!A<F4@<F5C;W)D960@870@8V]S="P@=VET:"!G86EN<PT*("`@#0H@("`@
M("!A;F0@;&]S<V5S(')E8V]G;FEZ960@87,@;V8@=&AE('-A;&4@9&%T92P@
M86YD(&EN8V]M90T*("`@("`-"B`@("`@(')E8V]R9&5D('=H96X@<F5C96EV
M960N/"]F;VYT/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N+"!/
M<'1I;VX@86YD($EN8V5N=&EV92!0;&%N<R!0;VQI8WD@6U!O;&EC>2!497AT
M($)L;V-K73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I=CX\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#L@9F]N="UW96EG:'0Z(&)O;&0[)SY35$]#2RU"
M05-%1`T*("`@(`T*("`@("`@0T]-4$5.4T%424]./"]F;VYT/B9N8G-P.PT*
M("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/E1H90T*("`@(`T*("`@("`@0V]M<&%N>2!F;VQL;W=S
M('1H92!G=6ED86YC92!O9B!T:&4@86-C;W5N=&EN9R!P<F]V:7-I;VYS(&]F
M#0H@(`T*("`@("`@05-#(#<Q."`F;&1Q=6\[/"]F;VYT/CQF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R!F;VYT+7-T>6QE.B!I=&%L:6,[)SY3:&%R92UB87-E9`T*("`@
M(`T*("`@("`@0V]M<&5N<V%T:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^)G)D<75O.PT*("`-"B`@("`@("A!4T,@-S$X*2P@=VAI8V@@<F5Q=6ER
M97,@=&AE('5S92!O9B!T:&4@9F%I<BUV86QU92!B87-E9`T*("`@(`T*("`@
M("`@;65T:&]D('1O(&1E=&5R;6EN92!C;VUP96YS871I;VX@9F]R(&%L;"!A
M<G)A;F=E;65N=',@=6YD97(-"B`-"B`@("`@('=H:6-H(&5M<&QO>65E<R!A
M;F0@;W1H97)S(')E8V5I=F4@<VAA<F5S(&]F('-T;V-K(&]R(&5Q=6ET>0T*
M("`-"B`@("`@(&EN<W1R=6UE;G1S("AW87)R86YT<R!A;F0@;W!T:6]N<RDN
M(%1H92!F86ER('9A;'5E(&]F(&5A8V@-"B`@("`@#0H@("`@("!O<'1I;VX@
M87=A<F0@:7,@97-T:6UA=&5D(&]N('1H92!D871E(&]F(&=R86YT('5S:6YG
M('1H90T*("`@#0H@("`@("!";&%C:RU38VAO;&5S('9A;'5A=&EO;B!M;V1E
M;"!T:&%T('5S97,@87-S=6UP=&EO;G,@9F]R#0H@(`T*("`@("`@97AP96-T
M960@=F]L871I;&ET>2P@97AP96-T960@9&EV:61E;F1S+"!E>'!E8W1E9"!F
M;W)F96ET=7)E#0H@(`T*("`@("`@<F%T92P@97AP96-T960@=&5R;2P@86YD
M('1H92!R:7-K+69R964@:6YT97)E<W0@<F%T92X-"B`@("`@#0H@("`@("!%
M>'!E8W1E9"!V;VQA=&EL:71I97,@87)E(&)A<V5D(&]N('=E:6=H=&5D(&%V
M97)A9V5S(&]F('1H90T*(`T*("`@("`@:&ES=&]R:6-A;"!V;VQA=&EL:71Y
M(&]F('1H92!#;VUP86YY)G)S<75O.W,@<W1O8VL@97-T:6UA=&5D#0H@#0H@
M("`@("!O=F5R('1H92!E>'!E8W1E9"!T97)M(&]F('1H92!O<'1I;VYS+B!4
M:&4@97AP96-T960-"B`@(`T*("`@("`@9F]R9F5I='5R92!R871E(&ES(&)A
M<V5D(&]N(&AI<W1O<FEC86P@9F]R9F5I='5R97,-"B`@#0H@("`@("!E>'!E
M<FEE;F-E9"X@5&AE(&5X<&5C=&5D('1E<FT@;V8@;W!T:6]N<R!G<F%N=&5D
M(&ES(&1E<FEV960-"B`@#0H@("`@("!U<VEN9R!T:&4@)FQD<75O.W-I;7!L
M:69I960@;65T:&]D)G)D<75O.R!W:&EC:"!C;VUP=71E<PT*(`T*("`@("`@
M97AP96-T960@=&5R;2!A<R!T:&4@879E<F%G92!O9B!T:&4@<W5M(&]F('1H
M92!V97-T:6YG('1E<FT-"B`-"B`@("`@('!L=7,@=&AE(&-O;G1R86-T('1E
M<FT@87,@:&ES=&]R:6-A;&QY('1H92!#;VUP86YY(&AA9`T*(`T*("`@("`@
M;&EM:71E9"!A8W1I=FET>2!S=7)R;W5N9&EN9R!I=',@;W!T:6]N<RX@5&AE
M(')I<VLM9G)E92!R871E#0H@(`T*("`@("`@:7,@8F%S960@;VX@=&AE(%4N
M4RX@5')E87-U<GD@>6EE;&0@8W5R=F4@:6X@969F96-T(&%T('1H90T*("`@
M("`-"B`@("`@('1I;64@;V8@9W)A;G0@9F]R('1H92!P97)I;V0@;V8@=&AE
M(&5X<&5C=&5D('1E<FTN/"]F;VYT/@T*("`@("`-"B`@("`\+V1I=CX\8G(O
M/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DEN#0H@
M("`-"B`@("`@(&%P<&QY:6YG('1H92!";&%C:RU38VAO;&5S(&]P=&EO;G,M
M<')I8VEN9R!M;V1E;"P@87-S=6UP=&EO;G,-"B`@(`T*("`@("`@87)E(&%S
M(&9O;&QO=W,Z("9N8G-P.SPO9F]N=#X-"B`-"B`@("`\+V1I=CX\8G(O/CQT
M86)L92!S='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X.R!B;W)D97(M8V]L
M;&%P<V4Z(&-O;&QA<'-E.R<^#0H@(`T*("`@("`@#0H@(`T*("`@("`@("`\
M='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`R,S$N
M-S5P=#LG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$R
M+C!P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z
M(#@W+C<U<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W
M:61T:#H@,3(N,'!T.R<^#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=W:61T:#H@.#4N-7!T.R<^#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@
M("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@
M("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[
M)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,#$S)B,Q-C`[
M/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E
M<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR
M,#$R)B,Q-C`[/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-
M"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UI;F1E;G0Z(#,N,'!T.R<^#0H@
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D1I=FED96YD
M#0H@(`T*("`@("`@("`@("`@("!Y:65L9#PO9F]N=#X-"B`@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[/"]F
M;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,"4\+V9O;G0^#0H@("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[,"4\
M+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@
M("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6EN9&5N=#H@,RXP<'0[)SX-"B`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^17AP96-T960-"B`@#0H@
M("`@("`@("`@("`@('9O;&%T:6QI='D\+V9O;G0^#0H@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B8C,38P.R8C,38P.SPO9F]N
M=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C<P+C4Y+3<P+C<P)3PO9F]N=#X-
M"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXW
M-RXW-BTX-"XY-R4\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=M87)G:6XM;&5F=#H@+3$N-7!T
M.R!T97AT+6EN9&5N=#H@-"XU<'0[)SX-"B`@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/E)I<VL-"B`@(`T*("`@("`@("`@("`@("!F
M<F5E(&EN=&5R97-T(')A=&4\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF(S$V,#L\+V9O;G0^#0H@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXP+C4Q+3`N-3,E/"]F;VYT/@T*("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXP+C8S+3`N-S8E/"]F
M;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT
M<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV
M('-T>6QE/3-$)W1E>'0M:6YD96YT.B`S+C!P=#LG/@T*("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY%>'!E8W1E9`T*("`-"B`@("`@
M("`@("`@("`@;&EF93PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXS+C4P#0H@("`-"B`@("`@("`@("`@("`@>65A<G,\
M+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXS+C(U+3,N-S4-"B`@(`T*("`@("`@("`@("`@("!Y96%R<SPO9F]N
M=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@(`T*("`-
M"B`@("`\+W1A8FQE/CQB<B\^/'`^#0H@("`@#0H@("`@("`\9F]N="!S='EL
M93TS1"=C;VQO<CH@(V9F9F9F9CLG/E\\+V9O;G0^/"]P/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4F5V96YU92!2
M96-O9VYI=&EO;BP@4&]L:6-Y(%M0;VQI8WD@5&5X="!";&]C:UT\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78^/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^4D5614Y510T*("`-"B`@("`@(%)%
M0T]'3DE424]./"]F;VYT/B9N8G-P.PT*(`T*("`@(#PO9&EV/CQB<B\^/&1I
M=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^4F5V96YU97,-
M"B`@("`-"B`@("`@(&9R;VT@<')O9'5C="!S86QE<R!A<F4@<F5C;V=N:7IE
M9"!A="!T:&4@=&EM92!T:&4@<')O9'5C="!I<PT*("`-"B`@("`@('-H:7!P
M960L(&-U<W1O;6%R:6QY($9/0B!S:&EP<&EN9R!P;VEN="P@870@=VAI8V@@
M<&]I;G0@=&ET;&4-"B`@(`T*("`@("`@<&%S<V5S+B!!;B!A;&QO=V%N8V4@
M:7,@97-T86)L:7-H960@=VAE;B!N96-E<W-A<GD@9F]R#0H@#0H@("`@("!E
M<W1I;6%T960@<F5T=7)N<R!A<R!R979E;G5E(&ES(')E8V]G;FEZ960N($%S
M(&]F($UA>2`S,2P-"B`@("`-"B`@("`@(#(P,3,@86YD(#(P,3(L('1H92!A
M;&QO=V%N8V4@9F]R(')E='5R;G,@:7,@)#`N/"]F;VYT/CPO9&EV/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4VAI
M<'!I;F<@86YD($AA;F1L:6YG($-O<W0L(%!O;&EC>2!;4&]L:6-Y(%1E>'0@
M0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV/CQF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/E-(25!024Y'
M#0H@("`-"B`@("`@($%.1"!(04Y$3$E.1R!&1453($%.1"!#3U-44SPO9F]N
M=#XF;F)S<#L-"B`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY3:&EP<&EN9PT*("`@(`T*("`@("`@
M86YD(&AA;F1L:6YG(&9E97,@8FEL;&5D('1O(&-U<W1O;65R<R!A<F4@<F5Q
M=6ER960@=&\@8F4-"B`@(`T*("`@("`@8VQA<W-I9FEE9"!A<R!N970@<V%L
M97,L(&%N9"!S:&EP<&EN9R!A;F0@:&%N9&QI;F<@8V]S=',@87)E#0H@(`T*
M("`@("`@<F5Q=6ER960@=&\@8F4@8VQA<W-I9FEE9"!A<R!E:71H97(@8V]S
M="!O9B!S86QE<R!O<@T*("`@(`T*("`@("`@9&ES8VQO<V5D(&EN('1H92!N
M;W1E<R!T;R!T:&4@9FEN86YC:6%L('-T871E;65N=',N(%1H90T*("`-"B`@
M("`@($-O;7!A;GD@:6YC;'5D960@<VAI<'!I;F<@86YD(&AA;F1L:6YG(&9E
M97,@8FEL;&5D('1O#0H@("`@(`T*("`@("`@8W5S=&]M97)S(&EN(&YE="!S
M86QE<RX@5&AE($-O;7!A;GD@:6YC;'5D960@<VAI<'!I;F<@86YD#0H@("`@
M#0H@("`@("!H86YD;&EN9R!C;W-T<R!A<W-O8VEA=&5D('=I=&@@:6YB;W5N
M9"!F<F5I9VAT(&%N9`T*("`-"B`@("`@('5N<F5I;6)U<G-E9"!S:&EP<&EN
M9R!T;R!C=7-T;VUE<G,@:6X@8V]S="!O9B!S86QE<RX\+V9O;G0^/"]D:78^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y297-E87)C:"!A;F0@1&5V96QO<&UE;G0@17AP96YS92P@4&]L:6-Y(%M0
M;VQI8WD@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQD:78^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD
M.R<^4D5314%20T@-"B`@("`@#0H@("`@("!!3D0@1$5614Q/4$U%3E0\+V9O
M;G0^)FYB<W`[#0H@("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-
M"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^4F5S96%R8V@-"B`@("`-"B`@
M("`@(&%N9"!D979E;&]P;65N="!C;W-T<R!A<F4@97AP96YS960@87,@:6YC
M=7)R960N(%1H92!#;VUP86YY#0H@#0H@("`@("!E>'!E;G-E9"`D-#4Y+#`X
M-B!A;F0@)#,T-RPQ,C@@;V8@<F5S96%R8V@@86YD(&1E=F5L;W!M96YT#0H@
M("`@(`T*("`@("`@97AP96YS97,@9'5R:6YG('1H92!Y96%R<R!E;F1E9"!-
M87D@,S$L(#(P,3,@86YD(#(P,3(L#0H@#0H@("`@("!R97-P96-T:79E;'DN
M/"]F;VYT/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^26YC;VUE(%1A>"P@4&]L:6-Y(%M0;VQI8WD@5&5X
M="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78^
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^24Y#3TU%
M#0H@(`T*("`@("`@5$%815,\+V9O;G0^)FYB<W`[#0H@("`@(`T*("`@(#PO
M9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^5&AE#0H@("`@#0H@("`@("!#;VUP86YY(&%C8V]U;G1S(&9O<B!I;F-O
M;64@=&%X97,@:6X@86-C;W)D86YC92!W:71H($%30R`W-#`L#0H@("`-"B`@
M("`@("9L9'%U;SL\+V9O;G0^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M<W1Y
M;&4Z(&ET86QI8SLG/DEN8V]M90T*(`T*("`@("`@5&%X97,\+V9O;G0^/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXF<F1Q=6\[#0H@("`@(`T*("`@("`@*$%30R`W
M-#`I+B!$969E<G)E9"!T87@@87-S971S(&%N9"!L:6%B:6QI=&EE<R!A<FES
M92!F<F]M#0H@("`@#0H@("`@("!T96UP;W)A<GD@9&EF9F5R96YC97,@8F5T
M=V5E;B!T:&4@=&%X(&)A<V5S(&]F(&%S<V5T<R!A;F0-"B`@("`-"B`@("`@
M(&QI86)I;&ET:65S(&%N9"!T:&5I<B!R97!O<G1E9"!A;6]U;G1S(&EN('1H
M92!C;VYS;VQI9&%T960-"B`@("`@#0H@("`@("!F:6YA;F-I86P@<W1A=&5M
M96YT<R!T:&%T('=I;&P@<F5S=6QT(&EN('1A>&%B;&4@;W(-"B`@(`T*("`@
M("`@9&5D=6-T:6)L92!A;6]U;G1S(&EN(&9U='5R92!Y96%R<RX@5&AE<V4@
M=&5M<&]R87)Y#0H@("`-"B`@("`@(&1I9F9E<F5N8V5S(&%R92!M96%S=7)E
M9"!U<VEN9R!E;F%C=&5D('1A>"!R871E<RX@02!V86QU871I;VX-"B`@(`T*
M("`@("`@86QL;W=A;F-E(&ES(')E8V]R9&5D('1O(')E9'5C92!D969E<G)E
M9"!T87@@87-S971S('1O('1H90T*("`@("`-"B`@("`@(&5X=&5N="!T:&%T
M(&UA;F%G96UE;G0@8V]N<VED97)S(&ET(&ES(&UO<F4@;&EK96QY('1H86X@
M;F]T#0H@#0H@("`@("!T:&%T(&$@9&5F97)R960@=&%X(&%S<V5T('=I;&P@
M;F]T(&)E(')E86QI>F5D+B!);@T*("`-"B`@("`@(&1E=&5R;6EN:6YG('1H
M92!V86QU871I;VX@86QL;W=A;F-E+"!T:&4@0V]M<&%N>2!C;VYS:61E<G,-
M"B`@("`@#0H@("`@("!F86-T;W)S('-U8V@@87,@=&AE(')E=F5R<V%L(&]F
M(&1E9F5R<F5D(&EN8V]M92!T87@-"B`@(`T*("`@("`@;&EA8FEL:71I97,L
M('!R;VIE8W1E9"!T87AA8FQE(&EN8V]M92P@86YD('1H92!C:&%R86-T97(@
M;V8-"B`-"B`@("`@(&EN8V]M92!T87@@87-S971S(&%N9"!T87@@<&QA;FYI
M;F<@<W1R871E9VEE<RX@02!C:&%N9V4@=&\-"B`@("`@#0H@("`@("!T:&5S
M92!F86-T;W)S(&-O=6QD(&EM<&%C="!T:&4@97-T:6UA=&5D('9A;'5A=&EO
M;B!A;&QO=V%N8V4-"B`@#0H@("`@("!A;F0@:6YC;VUE('1A>"!E>'!E;G-E
M+CPO9F]N=#X-"B`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&AE#0H@("`@#0H@("`@("!#;VUP
M86YY(&%C8V]U;G1S(&9O<B!I=',@=6YC97)T86EN('1A>"!P<F]V:7-I;VYS
M(&)Y('5S:6YG(&$-"B`@#0H@("`@("!T=V\M<W1E<"!A<'!R;V%C:"!T;R!R
M96-O9VYI>FEN9R!A;F0@;65A<W5R:6YG('5N8V5R=&%I;B!T87@-"B`@#0H@
M("`@("!P;W-I=&EO;G,N(%1H92!F:7)S="!S=&5P(&ES('1O(&5V86QU871E
M('1H92!T87@@<&]S:71I;VX@9F]R#0H@("`-"B`@("`@(')E8V]G;FET:6]N
M(&)Y(&1E=&5R;6EN:6YG(&EF('1H92!W96EG:'0@;V8@879A:6QA8FQE#0H@
M("`@(`T*("`@("`@979I9&5N8V4@:6YD:6-A=&5S(&ET(&ES(&UO<F4@;&EK
M96QY('1H86X@;F]T+"!B87-E9"!S;VQE;'D-"B`-"B`@("`@(&]N('1H92!T
M96-H;FEC86P@;65R:71S+"!T:&%T('1H92!P;W-I=&EO;B!W:6QL(&)E('-U
M<W1A:6YE9`T*("`-"B`@("`@(&EN(&%N(&%U9&ET+"!I;F-L=61I;F<@<F5S
M;VQU=&EO;B!O9B!R96QA=&5D(&%P<&5A;',@;W(-"B`@#0H@("`@("!L:71I
M9V%T:6]N('!R;V-E<W-E<RP@:68@86YY+B!4:&4@<V5C;VYD('-T97`@:7,@
M=&\@;65A<W5R90T*(`T*("`@("`@=&AE(&%P<')O<')I871E(&%M;W5N="!O
M9B!T:&4@8F5N969I="!T;R!R96-O9VYI>F4N(%1H90T*("`-"B`@("`@(&%M
M;W5N="!O9B!B96YE9FET('1O(')E8V]G;FEZ92!I<R!M96%S=7)E9"!A<R!T
M:&4@;6%X:6UU;0T*("`@(`T*("`@("`@86UO=6YT('=H:6-H(&ES(&UO<F4@
M;&EK96QY('1H86X@;F]T('1O(&)E(')E86QI>F5D+B!4:&4@=&%X#0H@(`T*
M("`@("`@<&]S:71I;VX@:7,@9&5R96-O9VYI>F5D('=H96X@:70@:7,@;F\@
M;&]N9V5R(&UO<F4@;&EK96QY#0H@("`@#0H@("`@("!T:&%N(&YO="!C87!A
M8FQE(&]F(&)E:6YG('-U<W1A:6YE9"X@3VX@<W5B<V5Q=65N=`T*("`-"B`@
M("`@(')E8V]G;FET:6]N(&%N9"!M96%S=7)E;65N="!T:&4@;6%X:6UU;2!A
M;6]U;G0@=VAI8V@@:7,@;6]R90T*("`-"B`@("`@(&QI:V5L>2!T:&%N(&YO
M="!T;R!B92!R96-O9VYI>F5D(&%T(&5A8V@@<F5P;W)T:6YG(&1A=&4@=VEL
M;`T*("`-"B`@("`@(')E<')E<V5N="!T:&4@0V]M<&%N>29R<W%U;SMS(&)E
M<W0@97-T:6UA=&4L(&=I=F5N('1H90T*("`@("`-"B`@("`@(&EN9F]R;6%T
M:6]N(&%V86EL86)L92!A="!T:&4@<F5P;W)T:6YG(&1A=&4L(&%L=&AO=6=H
M('1H90T*("`@(`T*("`@("`@;W5T8V]M92!O9B!T:&4@=&%X('!O<VET:6]N
M(&ES(&YO="!A8G-O;'5T92!O<B!F:6YA;"X@57!O;@T*("`@("`-"B`@("`@
M(&%D;W!T:6YG('1H92!R979I<VEO;G,@:6X@05-#(#<T,"P@=&AE($-O;7!A
M;GD@96QE8W1E9"!T;PT*("`@(`T*("`@("`@9F]L;&]W(&%N(&%C8V]U;G1I
M;F<@<&]L:6-Y('1O(&-L87-S:69Y(&%C8W)U960@:6YT97)E<W0-"B`@(`T*
M("`@("`@<F5L871E9"!T;R!L:6%B:6QI=&EE<R!F;W(@:6YC;VUE('1A>&5S
M('=I=&AI;B!T:&4-"B`@#0H@("`@("`F;&1Q=6\[26YT97)E<W0@97AP96YS
M929R9'%U;SL@;&EN92!A;F0@<&5N86QT:65S(')E;&%T960@=&\-"B`@("`@
M#0H@("`@("!L:6%B:6QI=&EE<R!F;W(@:6YC;VUE('1A>&5S('=I=&AI;B!T
M:&4@)FQD<75O.T]T:&5R#0H@("`-"B`@("`@(&5X<&5N<V4F<F1Q=6\[(&QI
M;F4@;V8@=&AE(&-O;G-O;&ED871E9"!S=&%T96UE;G1S(&]F#0H@("`@#0H@
M("`@("!O<&5R871I;VYS+CPO9F]N=#X\+V1I=CX\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%D=F5R=&ES:6YG($-O
M<W1S+"!0;VQI8WD@6U!O;&EC>2!497AT($)L;V-K73PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/&1I=CX\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@9F]N
M="UW96EG:'0Z(&)O;&0[)SY!1%9%4E1)4TE.1PT*("`@(`T*("`@("`@0T]3
M5%,\+V9O;G0^)FYB<W`[#0H@("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I=CX-
M"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&AE#0H@("`@#0H@
M("`@("!#;VUP86YY(')E<&]R=',@=&AE(&-O<W0@;V8@86QL(&%D=F5R=&ES
M:6YG(&%S(&5X<&5N<V4@:6X@=&AE#0H@("`-"B`@("`@('!E<FEO9"!I;B!W
M:&EC:"!T:&]S92!C;W-T<R!A<F4@:6YC=7)R960N($%D=F5R=&ES:6YG(&-O
M<W1S#0H@#0H@("`@("!W97)E(&%P<')O>&EM871E;'D@)#8L,#`P(&%N9"`D
M."PP,#`@9F]R('1H92!Y96%R<R!E;F1E9"!-87D-"B`@#0H@("`@("`S,2P@
M,C`Q,R!A;F0@,C`Q,BP@<F5S<&5C=&EV96QY+CPO9F]N=#X\+V1I=CX\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D9O
M<F5I9VX@0W5R<F5N8WD@5')A;G-A8W1I;VYS(&%N9"!4<F%N<VQA=&EO;G,@
M4&]L:6-Y(%M0;VQI8WD@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQD:78^/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I
M9VAT.B!B;VQD.R<^1D]214E'3@T*(`T*("`@("`@0U524D5.0UD@5%)!3E-,
M051)3TX\+V9O;G0^)FYB<W`[#0H@("`@(`T*("`@(#PO9&EV/CQB<B\^/&1I
M=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&AE#0H@("`@
M#0H@("`@("!S=6)S:61I87)Y(&QO8V%T960@:6X@1V5R;6%N>2!O<&5R871E
M<R!P<FEM87)I;'D@=7-I;F<@;&]C86P-"B`@#0H@("`@("!F=6YC=&EO;F%L
M(&-U<G)E;F-Y+B!!8V-O<F1I;F=L>2P@87-S971S(&%N9"!L:6%B:6QI=&EE
M<R!O9@T*(`T*("`@("`@=&AI<R!S=6)S:61I87)Y(&%R92!T<F%N<VQA=&5D
M('5S:6YG(&5X8VAA;F=E(')A=&5S(&EN(&5F9F5C=`T*("`@#0H@("`@("!A
M="!T:&4@96YD(&]F('1H92!P97)I;V0L(&%N9"!R979E;G5E<R!A;F0@8V]S
M=',@87)E#0H@("`@#0H@("`@("!T<F%N<VQA=&5D('5S:6YG(&%V97)A9V4@
M97AC:&%N9V4@<F%T97,@9F]R('1H92!P97)I;V0N(%1H90T*(`T*("`@("`@
M<F5S=6QT:6YG(&%D:G5S=&UE;G1S(&%R92!P<F5S96YT960@87,@82!S97!A
M<F%T92!C;VUP;VYE;G0-"B`-"B`@("`@(&]F(&%C8W5M=6QA=&5D(&]T:&5R
M(&-O;7!R96AE;G-I=F4@;&]S<RX\+V9O;G0^/"]D:78^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$969E<G)E9"!#
M:&%R9V5S+"!0;VQI8WD@6U!O;&EC>2!497AT($)L;V-K73PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I=CX\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#L@
M9F]N="UW96EG:'0Z(&)O;&0[)SY$149%4E)%1`T*("`@("`-"B`@("`@(%)%
M3E0\+V9O;G0^)FYB<W`[#0H@("`@#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*
M("`@(`T*("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY);F-E;G1I=F4-"B`@
M("`@#0H@("`@("!P87EM96YT<R!R96-E:79E9"!F<F]M(&QA;F1L;W)D<R!A
M<F4@<F5C;W)D960@87,@9&5F97)R960-"B`@("`-"B`@("`@(&QE87-E(&EN
M8V5N=&EV97,@86YD(&%R92!A;6]R=&EZ960@;W9E<B!T:&4@=6YD97)L>6EN
M9R!L96%S90T*("`-"B`@("`@('1E<FT@;VX@82!S=')A:6=H="UL:6YE(&)A
M<VES(&%S(&$@<F5D=6-T:6]N(&]F(')E;G0@97AP96YS92X-"B`@(`T*("`@
M("`@5VAE;B!T:&4@=&5R;7,@;V8@86X@;W!E<F%T:6YG(&QE87-E('!R;W9I
M9&4@9F]R('!E<FEO9',@;V8-"B`-"B`@("`@(&9R964@<F5N="P@<F5N="!C
M;VYC97-S:6]N<RP@86YD+V]R(')E;G0@97-C86QA=&EO;G,L('1H90T*("`@
M(`T*("`@("`@0V]M<&%N>2!E<W1A8FQI<VAE<R!A(&1E9F5R<F5D(')E;G0@
M;&EA8FEL:71Y(&9O<B!T:&4-"B`@("`@#0H@("`@("!D:69F97)E;F-E(&)E
M='=E96X@=&AE('-C:&5D=6QE9"!R96YT('!A>6UE;G0@86YD('1H90T*("`@
M("`-"B`@("`@('-T<F%I9VAT+6QI;F4@<F5N="!E>'!E;G-E(')E8V]G;FEZ
M960N(%1H:7,@9&5F97)R960@<F5N=`T*("`@(`T*("`@("`@;&EA8FEL:71Y
M(&ES(&%M;W)T:7IE9"!O=F5R('1H92!U;F1E<FQY:6YG(&QE87-E('1E<FT@
M;VX@80T*("`@("`-"B`@("`@('-T<F%I9VAT+6QI;F4@8F%S:7,@87,@82!R
M961U8W1I;VX@;V8@<F5N=`T*("`@(`T*("`@("`@97AP96YS92X\+V9O;G0^
M/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y%87)N:6YG<R!097(@4VAA<F4L(%!O;&EC>2!;4&]L:6-Y(%1E
M>'0@0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV
M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/DY%5`T*
M(`T*("`@("`@24Y#3TU%(%!%4B!32$%213PO9F]N=#XF;F)S<#L-"B`-"B`@
M("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/D)A<VEC#0H@#0H@("`@("!E87)N:6YG<R!P97(@<VAA<F4@:7,@
M8V]M<'5T960@87,@;F5T(&EN8V]M92!D:79I9&5D(&)Y('1H90T*(`T*("`@
M("`@=V5I9VAT960@879E<F%G92!N=6UB97(@;V8@8V]M;6]N('-H87)E<R!O
M=71S=&%N9&EN9R!F;W(@=&AE#0H@(`T*("`@("`@<&5R:6]D+B!$:6QU=&5D
M(&5A<FYI;F=S('!E<B!S:&%R92!R969L96-T<R!T:&4@<&]T96YT:6%L#0H@
M("`@#0H@("`@("!D:6QU=&EO;B!T:&%T(&-O=6QD(&]C8W5R(&9R;VT@8V]M
M;6]N('-H87)E<R!I<W-U86)L92!T:')O=6=H#0H@("`-"B`@("`@('-T;V-K
M(&]P=&EO;G,L('=A<G)A;G1S(&%N9"!O=&AE<B!C;VYV97)T:6)L92!S96-U
M<FET:65S#0H@("`-"B`@("`@('5S:6YG('1H92!T<F5A<W5R>2!S=&]C:R!M
M971H;V0N(%1H92!T;W1A;"!A;6]U;G0@;V8-"B`@("`-"B`@("`@(&%N=&DM
M9&EL=71I=F4@;W!T:6]N<R!N;W0@:6YC;'5D960@:6X@=&AE(&5A<FYI;F=S
M('!E<B!S:&%R90T*("`-"B`@("`@(&-A;&-U;&%T:6]N(&9O<B!T:&4@>65A
M<G,@96YD960@36%Y(#,Q+"`R,#$S(&%N9"`R,#$R('=A<R`P#0H@#0H@("`@
M("!A;F0@,3DU+#`P,"P@<F5S<&5C=&EV96QY+CPO9F]N=#X-"B`-"B`@("`\
M+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/E1H90T*("`@(`T*("`@("`@9F]L;&]W:6YG('1A8FQE(&EL;'5S=')A
M=&5S('1H92!R96-O;F-I;&EA=&EO;B!O9B!T:&4-"B`@("`@#0H@("`@("!N
M=6UE<F%T;W)S(&%N9"!D96YO;6EN871O<G,@;V8@=&AE(&)A<VEC(&%N9"!D
M:6QU=&5D(&5A<FYI;F=S#0H@("`-"B`@("`@('!E<B!S:&%R92!C;VUP=71A
M=&EO;G,Z/"]F;VYT/@T*("`@#0H@("`@/"]D:78^/&)R+SX\=&%B;&4@<W1Y
M;&4],T0G8F]R9&5R+7-P86-I;F<Z(#!P>#L@8F]R9&5R+6-O;&QA<'-E.B!C
M;VQL87!S93LG/@T*("`-"B`@("`@(`T*("`-"B`@("`@("`@/'1R/@T*("`@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,3(N-35P=#LG/@T*
M("`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`R.#@N,W!T
M.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$S
M+C@U<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T
M:#H@-C@N.'!T.R<^#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W
M:61T:#H@,34N-W!T.R<^#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=W:61T:#H@-C@N.'!T.R<^#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@
M("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=W:61T:#H@,S`P+C@U<'0[(&)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B
M;&%C:SLG(&-O;'-P86X],T0R/@T*("`@("`-"B`@("`@("`@("`@(#QD:78^
M#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1F]R
M#0H@(`T*("`@("`@("`@("`@("!T:&4@665A<G,@16YD960@36%Y(#,Q/"]F
M;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N
M=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/C(P,3,\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXR,#$R/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-
M"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)R!C;VQS<&%N/3-$,CX-"B`@(`T*("`@("`@("`@("`@
M/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY.=6UE<F%T;W(-"B`@(`T*("`@("`@("`@("`@("!F;W(@8F%S:6,@86YD
M(&1I;'5T960@;F5T(&EN8V]M92!P97(@8V]M;6]N#0H@("`-"B`@("`@("`@
M("`@("`@<VAA<F4\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*
M("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@
M("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^
M#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N
M=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXU,S8L.34W)B,Q-C`[/"]F;VYT/@T*
M("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M
M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C
M:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C4T."PT,S4\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D(&-O;'-P
M86X],T0R/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.SPO
M9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-
M"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@8V]L
M<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&5N;VUI;F%T;W(-"B`@
M("`@#0H@("`@("`@("`@("`@(&9O<B!B87-I8R!N970@:6YC;VUE('!E<B!C
M;VUM;VX@<VAA<F4\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C<L,#(T+#0Q."8C,38P.SPO9F]N=#X-"B`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-
M"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXV+#@X-RPY
M,CD\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@
M("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D(&-O;'-P86X],T0R/@T*("`@
M#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/D5F9F5C=`T*("`@("`-"B`@("`@("`@("`@("`@
M;V8@9&EL=71I=F4@<V5C=7)I=&EE<SH\+V9O;G0^#0H@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@
M("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@
M8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^3W!T:6]N<SPO9F]N=#X-"B`@
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@
M("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXT,C8L-CDU)B,Q
M-C`[)B,Q-C`[/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/C(Q.2PX,S`\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@
M("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB
M;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG(&-O;'-P86X],T0R/@T*("`@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/D1E;F]M:6YA=&]R#0H@("`@(`T*("`@("`@("`@("`@
M("!F;W(@9&EL=71E9"!N970@:6YC;VUE('!E<B!C;VUM;VX@<VAA<F4-"B`@
M("`-"B`@("`@("`@("`@("`@)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@
M("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^-RPT-3$L,3$S)B,Q-C`[
M/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C<L
M,3`W+#<U.3PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@
M("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@8V]L<W!A;CTS1#(^
M#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)R!C;VQS<&%N/3-$,CX-"B`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@
M("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY"87-I8PT*
M("`@(`T*("`@("`@("`@("`@("!N970@:6YC;VUE('!E<B!C;VUM;VX@<VAA
M<F4-"B`@#0H@("`@("`@("`@("`@("8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.SPO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F
M;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB
M;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C`N,#@F(S$V,#L\+V9O;G0^#0H@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,"XP.#PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@
M("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<@8V]L<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD:78^
M#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&EL
M=71E9`T*(`T*("`@("`@("`@("`@("!N970@:6YC;VUE('!E<B!C;VUM;VX@
M<VAA<F4-"B`@#0H@("`@("`@("`@("`@("8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C
M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P
M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.SPO
M9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/C`N,#<\8G(@+SX-"B`@("`@#0H@("`@("`@("`@("`@(#PO
M9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/C`N,#@\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@#0H@(`T*("`@(#PO=&%B;&4^/&)R+SX\<#X-"B`@("`-
M"B`@("`@(#QF;VYT('-T>6QE/3-$)V-O;&]R.B`C9F9F9F9F.R<^7SPO9F]N
M=#X\+W`^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y396=M96YT(%)E<&]R=&EN9RP@4&]L:6-Y(%M0;VQI8WD@5&5X
M="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78^
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[(&9O;G0M=V5I9VAT.B!B;VQD.R<^4T5'345.
M5`T*(`T*("`@("`@4D503U)424Y'/"]F;VYT/B9N8G-P.PT*("`@(`T*("`@
M(#PO9&EV/CQB<B\^/&1I=CX-"B`@("`-"B`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^05-##0H@("`@#0H@("`@("`R.#`L("9L9'%U;SL\+V9O;G0^/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[(&9O;G0M<W1Y;&4Z(&ET86QI8SLG/E-E9VUE;G0-
M"B`@#0H@("`@("!297!O<G1I;F<\+V9O;G0^/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXF<F1Q=6\[#0H@("`@#0H@("`@("`H05-#(#(X,"DL(&5S=&%B;&ES:&5S
M('-T86YD87)D<R!F;W(@<F5P;W)T:6YG+"!B>2!P=6)L:6,-"B`@("`-"B`@
M("`@(&)U<VEN97-S(&5N=&5R<')I<V5S+"!I;F9O<FUA=&EO;B!A8F]U="!O
M<&5R871I;F<@<V5G;65N=',L#0H@#0H@("`@("!P<F]D=6-T<R!A;F0@<V5R
M=FEC97,L(&=E;V=R87!H:6,@87)E87,L(&%N9"!M86IO<B!C=7-T;VUE<G,N
M#0H@("`-"B`@("`@(%1H92!#;VUP86YY)G)S<75O.W,@;W!E<F%T:6]N<R!A
M<F4@86YA;'EZ960@8GD@;6%N86=E;65N="!A;F0-"B`@#0H@("`@("!I=',@
M8VAI968@;W!E<F%T:6YG(&1E8VES:6]N(&UA:V5R(&%S(&)E:6YG('!A<G0@
M;V8@82!S:6YG;&4-"B`@#0H@("`@("!I;F1U<W1R>2!S96=M96YT.B!T:&4@
M9&5S:6=N+"!D979E;&]P;65N="P@;6%R:V5T:6YG(&%N9`T*("`@#0H@("`@
M("!S86QE<R!O9B!D:6%G;F]S=&EC(&MI=',N/"]F;VYT/CPO9&EV/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V]M
M<')E:&5N<VEV92!);F-O;64L(%!O;&EC>2!;4&]L:6-Y(%1E>'0@0FQO8VM=
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV/CQF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/E)%4$]25$E.1PT*(`T*
M("`@("`@0T]-4%)%2$5.4TE612!)3D-/344@*$Q/4U,I/"]F;VYT/B9N8G-P
M.PT*("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/D-O;7!R96AE;G-I=F4-"B`@("`-"B`@("`@(&EN
M8V]M92`H;&]S<RD@<F5P<F5S96YT<R!N970@:6YC;VUE("AL;W-S*2!A;F0@
M86YY(')E=F5N=65S+`T*("`-"B`@("`@(&5X<&5N<V5S+"!G86EN<R!A;F0@
M;&]S<V5S('1H870L('5N9&5R($=!05`L(&%R92!E>&-L=61E9`T*("`@(`T*
M("`@("`@9G)O;2!N970@:6YC;VUE("AL;W-S*2!A;F0@<F5C;V=N:7IE9"!D
M:7)E8W1L>2!A<R!A(&-O;7!O;F5N=`T*("`@#0H@("`@("!O9B!S:&%R96AO
M;&1E<G,F<G-Q=6\[(&5Q=6ET>2X@06-C=6UU;&%T960@;W1H97(-"B`@("`-
M"B`@("`@(&-O;7!R96AE;G-I=F4@:6YC;VUE("AL;W-S*2!C;VYS:7-T<R!S
M;VQE;'D@;V8@9F]R96EG;@T*(`T*("`@("`@8W5R<F5N8WD@=')A;G-L871I
M;VX@861J=7-T;65N=',N/"]F;VYT/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5W($%C8V]U;G1I;F<@
M4')O;F]U;F-E;65N=',L(%!O;&EC>2!;4&]L:6-Y(%1E>'0@0FQO8VM=/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV/CQF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R!F;VYT+7=E:6=H=#H@8F]L9#LG/E)%0T5.5`T*(`T*("`@("`@
M04-#3U5.5$E.1R!04D].3U5.0T5-14Y44SPO9F]N=#XF;F)S<#L-"B`@("`@
M#0H@("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SY);@T*("`@#0H@("`@("!&96)R=6%R>2`R,#$S+"!T:&4@
M1FEN86YC:6%L($%C8V]U;G1I;F<@4W1A;F1A<F1S($)O87)D#0H@(`T*("`@
M("`@*")&05-"(BD@:7-S=65D($%C8V]U;G1I;F<@4W1A;F1A<F1S(%5P9&%T
M92`H(D%352(I($YO+@T*("`-"B`@("`@(#(P,3,M,#(Z(%)E<&]R=&EN9R!O
M9B!!;6]U;G1S(%)E8VQA<W-I9FEE9"!/=70@;V8@06-C=6UU;&%T960-"B`@
M(`T*("`@("`@3W1H97(@0V]M<')E:&5N<VEV92!);F-O;64@*"8C.#(R,#M!
M4U4@,C`Q,RTP,B8C.#(R,3LI('=H:6-H#0H@("`@(`T*("`@("`@861D<R!N
M97<@9&ES8VQO<W5R92!R97%U:7)E;65N=',@9F]R(&ET96US(')E8VQA<W-I
M9FEE9"!O=70-"B`-"B`@("`@(&]F(&%C8W5M=6QA=&5D(&]T:&5R(&-O;7!R
M96AE;G-I=F4@:6YC;VUE+B!!4U4@,C`Q,RTP,B!I<PT*("`@(`T*("`@("`@
M969F96-T:79E(&9O<B!F:7-C86P@>65A<G,L(&%N9"!I;G1E<FEM('!E<FEO
M9',@=VET:&EN('1H;W-E#0H@(`T*("`@("`@>65A<G,L(&)E9VEN;FEN9R!A
M9G1E<B!$96-E;6)E<B`Q-2P@,C`Q,BP@=VAI8V@@8V]R<F5S<&]N9',-"B`-
M"B`@("`@('1O('1H92!#;VUP86YY)B,X,C$W.W,@9FER<W0@<75A<G1E<B!O
M9B!F:7-C86P@,C`Q-"X@16%R;'D-"B`@("`-"B`@("`@(&%D;W!T:6]N(&ES
M('!E<FUI='1E9"X@5&AE(&%D;W!T:6]N(&]F($%352`R,#$S+3`R(&ES(&YO
M=`T*("`@(`T*("`@("`@97AP96-T960@=&\@:&%V92!A(&UA=&5R:6%L(&EM
M<&%C="!O;B!T:&4@0V]M<&%N>28C.#(Q-SMS#0H@("`-"B`@("`@(&-O;G-O
M;&ED871E9"!F:6YA;F-I86P@<W1A=&5M96YT<RX\+V9O;G0^#0H@("`@#0H@
M("`@/"]D:78^/&)R+SX\9&EV/@T*("`@(`T*("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SY);@T*("`@#0H@("`@("!&96)R=6%R>2`R,#$S+"!T:&4@1D%3
M0B!I<W-U960@05-5($YO+B`R,#$S+3`T+"!,:6%B:6QI=&EE<PT*(`T*("`@
M("`@*%1O<&EC(#0P-2DZ($]B;&EG871I;VYS(%)E<W5L=&EN9R!F<F]M($IO
M:6YT(&%N9"!3979E<F%L#0H@("`@#0H@("`@("!,:6%B:6QI='D@07)R86YG
M96UE;G1S(&9O<B!7:&EC:"!T:&4@5&]T86P@06UO=6YT(&]F('1H90T*("`@
M#0H@("`@("!/8FQI9V%T:6]N($ES($9I>&5D(&%T('1H92!297!O<G1I;F<@
M1&%T92`H)FQD<75O.T%350T*("`@(`T*("`@("`@,C`Q,RTP-"9R9'%U;SLI
M+B!4:&4@86UE;F1M96YT<R!I;B!!4U4@,C`Q,RTP-"!P<F]V:61E#0H@("`@
M(`T*("`@("`@9W5I9&%N8V4@9F]R('1H92!R96-O9VYI=&EO;BP@;65A<W5R
M96UE;G0L(&%N9"!D:7-C;&]S=7)E(&]F#0H@(`T*("`@("`@;V)L:6=A=&EO
M;G,@<F5S=6QT:6YG(&9R;VT@:F]I;G0@86YD('-E=F5R86P@;&EA8FEL:71Y
M#0H@#0H@("`@("!A<G)A;F=E;65N=',@9F]R('=H:6-H('1H92!T;W1A;"!A
M;6]U;G0@;V8@=&AE(&]B;&EG871I;VX-"B`@("`-"B`@("`@('=I=&AI;B!T
M:&4@<V-O<&4@;V8@=&AI<R!U<&1A=&4@:7,@9FEX960@870@=&AE(')E<&]R
M=&EN9PT*("`@(`T*("`@("`@9&%T92P@97AC97!T(&9O<B!O8FQI9V%T:6]N
M<R!A9&1R97-S960@=VET:&EN(&5X:7-T:6YG#0H@#0H@("`@("!G=6ED86YC
M92!I;B!5+E,N($=!05`N(%1H92!G=6ED86YC92!R97%U:7)E<R!A;B!E;G1I
M='D@=&\-"B`@("`-"B`@("`@(&UE87-U<F4@=&AO<V4@;V)L:6=A=&EO;G,@
M87,@=&AE('-U;2!O9B!T:&4@86UO=6YT('1H90T*(`T*("`@("`@<F5P;W)T
M:6YG(&5N=&ET>2!A9W)E960@=&\@<&%Y(&]N('1H92!B87-I<R!O9B!I=',-
M"B`@#0H@("`@("!A<G)A;F=E;65N="!A;6]N9R!I=',@8V\M;V)L:6=O<G,@
M86YD(&%N>2!A9&1I=&EO;F%L(&%M;W5N=`T*(`T*("`@("`@=&AE(')E<&]R
M=&EN9R!E;G1I='D@97AP96-T<R!T;R!P87D@;VX@8F5H86QF(&]F(&ET<PT*
M("`@(`T*("`@("`@8V\M;V)L:6=O<G,N(%1H92!G=6ED86YC92!I;B!T:&ES
M('5P9&%T92!A;'-O(')E<75I<F5S(&%N#0H@("`@#0H@("`@("!E;G1I='D@
M=&\@9&ES8VQO<V4@=&AE(&YA='5R92!A;F0@86UO=6YT(&]F('1H92!O8FQI
M9V%T:6]N(&%S#0H@("`-"B`@("`@('=E;&P@87,@;W1H97(@:6YF;W)M871I
M;VX@86)O=70@=&AO<V4@;V)L:6=A=&EO;G,N(%1H90T*(`T*("`@("`@86UE
M;F1M96YT<R!I;B!T:&ES('-T86YD87)D(&%R92!E9F9E8W1I=F4@<F5T<F]S
M<&5C=&EV96QY(&9O<@T*("`@#0H@("`@("!F:7-C86P@>65A<G,L(&%N9"!I
M;G1E<FEM('!E<FEO9',@=VET:&EN('1H;W-E('EE87)S+`T*("`@("`-"B`@
M("`@(&)E9VEN;FEN9R!A9G1E<B!$96-E;6)E<B`Q-2P@,C`Q,RP@=VAI8V@@
M8V]R<F5S<&]N9',@=&\@=&AE#0H@#0H@("`@("!#;VUP86YY)G)S<75O.W,@
M9FER<W0@<75A<G1E<B!O9B!F:7-C86P@,C`Q-2X@5&AE($-O;7!A;GD@:7,-
M"B`-"B`@("`@(&5V86QU871I;F<@=VAE;B!T;R!A9&]P="!!4U4@,C`Q,RTP
M-"P@86YD('1H92!E9F9E8W0@=&AE#0H@("`-"B`@("`@(&%D;W!T:6]N('=I
M;&P@:&%V92!O;B!I=',@9FEN86YC:6%L('-T871E;65N=',N/"]F;VYT/@T*
M("`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/DEN#0H@("`-"B`@("`@($UA<F-H(#(P,3,L('1H92!&
M05-"(&ES<W5E9"!!4U4@,C`Q,RTP-2P@1F]R96EG;B!#=7)R96YC>0T*("`@
M(`T*("`@("`@36%T=&5R<R`H5&]P:6,@.#,P*3H@4&%R96YT)G)S<75O.W,@
M06-C;W5N=&EN9R!F;W(@=&AE#0H@("`@(`T*("`@("`@0W5M=6QA=&EV92!4
M<F%N<VQA=&EO;B!!9&IU<W1M96YT('5P;VX@1&5R96-O9VYI=&EO;B!O9@T*
M("`-"B`@("`@($-E<G1A:6X@4W5B<VED:6%R:65S(&]R($=R;W5P<R!O9B!!
M<W-E=',@=VET:&EN(&$@1F]R96EG;@T*("`@(`T*("`@("`@16YT:71Y(&]R
M(&]F(&%N($EN=F5S=&UE;G0@:6X@82!&;W)E:6=N($5N=&ET>2`H82!C;VYS
M96YS=7,-"B`-"B`@("`@(&]F('1H92!&05-"($5M97)G:6YG($ES<W5E<R!4
M87-K($9O<F-E*2`H)FQD<75O.T%350T*("`-"B`@("`@(#(P,3,M,#4F<F1Q
M=6\[*2X@05-5(#(P,3,M,#4@8VQA<FEF:65S('1H870@=VAE;B!A('!A<F5N
M=`T*("`@#0H@("`@("!R97!O<G1I;F<@96YT:71Y(&-E87-E<R!T;R!H879E
M(&$@8V]N=')O;&QI;F<@9FEN86YC:6%L#0H@(`T*("`@("`@:6YT97)E<W0@
M:6X@82!S=6)S:61I87)Y(&]R(&=R;W5P(&]F(&%S<V5T<R!T:&%T(&ES(&$-
M"B`@("`@#0H@("`@("!B=7-I;F5S<R!W:71H:6X@82!F;W)E:6=N(&5N=&ET
M>2P@=&AE('!A<F5N="!I<R!R97%U:7)E9"!T;PT*(`T*("`@("`@87!P;'D@
M=&AE(&=U:61A;F-E(&EN($%30R`X,S`M,S`@=&\@<F5L96%S92!A;GD@<F5L
M871E9`T*("`-"B`@("`@(&-U;75L871I=F4@=')A;G-L871I;VX@861J=7-T
M;65N="!I;G1O(&YE="!I;F-O;64N#0H@(`T*("`@("`@06-C;W)D:6YG;'DL
M('1H92!C=6UU;&%T:79E('1R86YS;&%T:6]N(&%D:G5S=&UE;G0@<VAO=6QD
M(&)E#0H@(`T*("`@("`@<F5L96%S960@:6YT;R!N970@:6YC;VUE(&]N;'D@
M:68@=&AE('-A;&4@;W(@=')A;G-F97(@<F5S=6QT<PT*("`@#0H@("`@("!I
M;B!T:&4@8V]M<&QE=&4@;W(@<W5B<W1A;G1I86QL>2!C;VUP;&5T92!L:7%U
M:61A=&EO;B!O9B!T:&4-"B`@#0H@("`@("!F;W)E:6=N(&5N=&ET>2!I;B!W
M:&EC:"!T:&4@<W5B<VED:6%R>2!O<B!G<F]U<"!O9B!A<W-E=',@:&%D#0H@
M("`-"B`@("`@(')E<VED960N($%352`R,#$S+3`U(&ES(&5F9F5C=&EV92!P
M<F]S<&5C=&EV96QY(&9O<B!F:7-C86P-"B`@("`@#0H@("`@("!Y96%R<R!A
M;F0@:6YT97)I;2!R97!O<G1I;F<@<&5R:6]D<R!W:71H:6X@=&AO<V4@>65A
M<G,-"B`-"B`@("`@(&)E9VEN;FEN9R!A9G1E<B!$96-E;6)E<B`Q-2P@,C`Q
M,R!W:&EC:"!C;W)R97-P;VYD<R!T;R!T:&4-"B`@("`@#0H@("`@("!#;VUP
M86YY)G)S<75O.W,@9FER<W0@<75A<G1E<B!O9B!F:7-C86P@,C`Q-2X@16%R
M;'D@861O<'1I;VX-"B`-"B`@("`@(&ES('!E<FUI='1E9#L@:&]W979E<BP@
M:68@86X@96YT:71Y(&5L96-T<R!T;R!E87)L>2!A9&]P="!!4U4-"B`@(`T*
M("`@("`@,C`Q,RTP-2P@:70@<VAO=6QD(&)E(&%P<&QI960@87,@;V8@=&AE
M(&)E9VEN;FEN9R!O9B!T:&4-"B`@(`T*("`@("`@96YT:71Y)G)S<75O.W,@
M9FES8V%L('EE87(@;V8@861O<'1I;VXN(%!R:6]R('!E<FEO9',@<VAO=6QD
M#0H@#0H@("`@("!N;W0@8F4@861J=7-T960N(%1H92!#;VUP86YY(&ES(&5V
M86QU871I;F<@=VAE;B!T;R!A9&]P="!!4U4-"B`@#0H@("`@("`R,#$S+3`U
M+"!A;F0@=&AE(&5F9F5C="!T:&4@861O<'1I;VX@=VEL;"!H879E(&]N(&ET
M<PT*("`@("`-"B`@("`@(&9I;F%N8VEA;"!S=&%T96UE;G1S+CPO9F]N=#X-
M"B`-"B`@("`\+V1I=CX\8G(O/CQD:78^#0H@("`@#0H@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/D]T:&5R#0H@#0H@("`@("!R96-E;G0@05-5)W,@:7-S
M=65D(&)Y('1H92!&05-"(&%N9"!G=6ED86YC92!I<W-U960@8GD@=&AE#0H@
M("`@(`T*("`@("`@4V5C=7)I=&EE<R!A;F0@17AC:&%N9V4@0V]M;6ES<VEO
M;B!D:60@;F]T+"!O<B!A<F4@;F]T#0H@#0H@("`@("!B96QI979E9"!B>2!M
M86YA9V5M96YT('1O+"!H879E(&$@;6%T97)I86P@969F96-T(&]N('1H90T*
M("`@#0H@("`@("!#;VUP86YY)B,X,C$W.W,@<')E<V5N="!O<B!F=71U<F4@
M8V]N<V]L:61A=&5D(&9I;F%N8VEA;`T*("`-"B`@("`@('-T871E;65N=',N
M/"]F;VYT/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?
M3F5X=%!A<G1?8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT
M#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+V(R86-A.&8Q7V9D,3E?
M-#@V,E]B838R7V,W8S<W9#`P,3`Y-"]7;W)K<VAE971S+U-H965T,3@N:'1M
M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L
M90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI
M(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS
M1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU
M=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H
M;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP
M=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R
M="!I9#TS1$E$,$5+2#X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY354U!4ED@
M3T8@4TE'3DE&24-!3E0@04-#3U5.5$E.1R!03TQ)0TE%4R`H5&%B;&5S*3QB
M<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS
M<&%N/3-$,3XQ,B!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S
M/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG
M/D%C8V]U;G1I;F<@4&]L:6-I97,@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L92!O9B!);G9E
M;G1O<GDL($-U<G)E;G0@6U1A8FQE(%1E>'0@0FQO8VM=/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\=&%B;&4@<W1Y;&4],T0G8F]R9&5R+7-P
M86-I;F<Z(#!P>#L@8F]R9&5R+6-O;&QA<'-E.B!C;VQL87!S93LG/@T*("`-
M"B`@("`@(#QT<CX-"B`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@
M.#<N,'!T.R<^#0H@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\
M+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q,#$N
M-7!T.R<^#0H@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T
M9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-3<N,'!T
M.R<^#0H@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`S,RXW-7!T.R<^
M#0H@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-3<N,'!T.R<^#0H@
M(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-
M"B`@("`@(#PO='(^#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/B9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P
M.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N
M8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P
M.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N
M8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P
M.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.SPO9F]N=#X-"B`@("`@
M#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@
M#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L
M:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`@("`-"B`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^,C`Q,SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`\
M+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@
M("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@("`@(`T*("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXR,#$R/"]F;VYT/@T*("`@(`T*("`@("`@("`@
M(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T
M<CX-"B`@(`T*("`@("`@/'1R/@T*("`-"B`@("`@("`@/'1D/@T*("`@(`T*
M("`@("`@("`@(#QD:78^#0H@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SY287<-"B`@("`@#0H@("`@("`@("`@("!M871E<FEA;',\+V9O
M;G0^#0H@("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO
M=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*(`T*("`@("`@
M("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@
M("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXW.#<L,#`P/"]F;VYT/@T*("`-"B`@("`@("`@("`\+V1I=CX-
M"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@
M(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO
M9F]N=#X-"B`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D
M/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^.#DV+#`P,#PO9F]N=#X-"B`@#0H@
M("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@
M("`@("`\+W1R/@T*("`@#0H@("`@("`\='(^#0H@(`T*("`@("`@("`\=&0^
M#0H@("`@#0H@("`@("`@("`@/&1I=CX-"B`@#0H@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/E=O<FL-"B`-"B`@("`@("`@("`@(&EN('!R;V=R
M97-S/"]F;VYT/@T*("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@
M("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@
M("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^-34U+#`P,"9N8G-P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@/"]D:78^
M#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@
M("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@
M#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/C4U-"PP,#`\+V9O;G0^#0H@(`T*("`@("`@("`@
M(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T
M<CX-"B`@(`T*("`@("`@/'1R/@T*("`-"B`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@
M("`@("`@(#QD:78^#0H@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SY&:6YI<VAE9`T*("`@("`-"B`@("`@("`@("`@('!R;V1U8W1S/"]F
M;VYT/@T*("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO
M=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@)FYB<W`[
M#0H@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4]
M,T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,CDL,#`P
M)FYB<W`[/"]F;VYT/@T*("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@
M("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@
M("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,S<Q+#`P,#PO9F]N=#X-"B`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@
M("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`\+W1R/@T*("`@#0H@("`@("`\
M='(^#0H@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=CX-"B`@
M#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1O=&%L/"]F;VYT
M/@T*("`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D
M/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`-"B`@("`@("`@("`\
M+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,2PU-S$L,#`P)FYB<W`[/"]F;VYT/@T*("`@(`T*("`@("`@("`@(#PO9&EV
M/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y
M;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@
M#0H@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*("`@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F
M;VYT/@T*(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^
M#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXQ+#@R,2PP,#`\+V9O;G0^#0H@("`@#0H@
M("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@
M("`@("`\+W1R/@T*("`@#0H@("`@/"]T86)L93X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-C:&5D=6QE(&]F(%-H
M87)E+6)A<V5D(%!A>6UE;G0@07=A<F0L(%-T;V-K($]P=&EO;G,L(%9A;'5A
M=&EO;B!!<W-U;7!T:6]N<R!;5&%B;&4@5&5X="!";&]C:UT\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQT86)L92!S='EL93TS1"=B;W)D97(M
M<W!A8VEN9SH@,'!X.R!B;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R<^#0H@
M("`@(`T*("`@("`@#0H@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)W=I9'1H.B`R,S$N-S5P=#LG/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$R+C!P=#LG/@T*("`@(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#@W+C<U<'0[)SX-"B`@("`@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,3(N,'!T.R<^#0H@
M("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@.#4N-7!T.R<^
M#0H@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*
M("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@
M(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXR,#$S)B,Q-C`[/"]F;VYT/@T*(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[/"]F
M;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O
M='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV
M('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,#$R)B,Q-C`[/"]F;VYT/@T*
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UI;F1E;G0Z(#,N,'!T.R<^#0H@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/D1I=FED96YD#0H@(`T*("`@("`@("`@("`@
M("!Y:65L9#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^,"4\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[,"4\+V9O;G0^#0H@("`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6EN9&5N=#H@,RXP<'0[)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^17AP96-T960-"B`@#0H@("`@("`@("`@("`@('9O;&%T
M:6QI='D\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/B8C,38P.R8C,38P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/C<P+C4Y+3<P+C<P)3PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXW-RXW-BTX-"XY-R4\+V9O;G0^
M#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^
M#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S
M='EL93TS1"=M87)G:6XM;&5F=#H@+3$N-7!T.R!T97AT+6EN9&5N=#H@-"XU
M<'0[)SX-"B`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/E)I<VL-"B`@(`T*("`@("`@("`@("`@("!F<F5E(&EN=&5R97-T(')A=&4\
M+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXF(S$V,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXP
M+C4Q+3`N-3,E/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXP+C8S+3`N-S8E/"]F;VYT/@T*("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M:6YD
M96YT.B`S+C!P=#LG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SY%>'!E8W1E9`T*("`-"B`@("`@("`@("`@("`@;&EF93PO9F]N
M=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I
M=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF
M(S$V,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXS+C4P
M#0H@("`-"B`@("`@("`@("`@("`@>65A<G,\+V9O;G0^#0H@("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXS+C(U+3,N-S4-"B`@
M(`T*("`@("`@("`@("`@("!Y96%R<SPO9F]N=#X-"B`@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`\+W1R/@T*("`@("`-"B`@("`@(`T*("`-"B`@("`\+W1A8FQE/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4V-H
M961U;&4@;V8@16%R;FEN9W,@4&5R(%-H87)E+"!"87-I8R!A;F0@1&EL=71E
M9"!;5&%B;&4@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQT86)L92!S='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X.R!B
M;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R<^#0H@(`T*("`@("`@#0H@(`T*
M("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I
M9'1H.B`Q,BXU-7!T.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G=VED=&@Z(#(X."XS<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=W:61T:#H@,3,N.#5P=#LG/@T*("`@("`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)W=I9'1H.B`V."XX<'0[)SX-"B`@("`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q-2XW<'0[)SX-"B`@("`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`V."XX<'0[)SX-"B`@("`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`S,#`N.#5P=#L@8F]R9&5R+6)O
M='1O;3H@,7!T('-O;&ED(&)L86-K.R<@8V]L<W!A;CTS1#(^#0H@("`@(`T*
M("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SY&;W(-"B`@#0H@("`@("`@("`@("`@('1H92!996%R
M<R!%;F1E9"!-87D@,S$\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^,C`Q,SPO9F]N=#X-"B`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M
M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3(\+V9O;G0^#0H@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*
M("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG(&-O;'-P86X],T0R/@T*
M("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/DYU;65R871O<@T*("`@#0H@("`@("`@("`@
M("`@(&9O<B!B87-I8R!A;F0@9&EL=71E9"!N970@:6YC;VUE('!E<B!C;VUM
M;VX-"B`@(`T*("`@("`@("`@("`@("!S:&%R93PO9F]N=#X-"B`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L
M:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C4S-BPY
M-3<F(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^
M#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^-30X+#0S-3PO9F]N=#X-"B`@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@
M("`@("`@("`\=&0@8V]L<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD
M:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@
M("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*
M("`@("`@("`@(#QT9"!C;VQS<&%N/3-$,CX-"B`@(`T*("`@("`@("`@("`@
M/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY$96YO;6EN871O<@T*("`@("`-"B`@("`@("`@("`@("`@9F]R(&)A<VEC
M(&YE="!I;F-O;64@<&5R(&-O;6UO;B!S:&%R93PO9F]N=#X-"B`@("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^-RPP,C0L-#$X
M)B,Q-C`[/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/C8L.#@W+#DR.3PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@
M8V]L<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^169F96-T#0H@("`@
M(`T*("`@("`@("`@("`@("!O9B!D:6QU=&EV92!S96-U<FET:65S.CPO9F]N
M=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@
M("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@
M8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB
M;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I
M=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/
M<'1I;VYS/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B
M;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/C0R-BPV.34F(S$V,#LF(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C$Y+#@S,#PO9F]N=#X-"B`@
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<@8V]L
M<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&5N;VUI;F%T;W(-"B`@
M("`@#0H@("`@("`@("`@("`@(&9O<B!D:6QU=&5D(&YE="!I;F-O;64@<&5R
M(&-O;6UO;B!S:&%R90T*("`@(`T*("`@("`@("`@("`@("`F(S$V,#LF(S$V
M,#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXW+#0U,2PQ,3,F(S$V,#L\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^-RPQ,#<L-S4Y/"]F;VYT/@T*(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@
M(#QT9"!C;VQS<&%N/3-$,CX-"B`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@
M("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V
M,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\
M='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG(&-O;'-P86X],T0R/@T*("`@#0H@("`@
M("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/D)A<VEC#0H@("`@#0H@("`@("`@("`@("`@(&YE="!I;F-O
M;64@<&5R(&-O;6UO;B!S:&%R90T*("`-"B`@("`@("`@("`@("`@)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT
M.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,"XP
M."8C,38P.SPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXP+C`X/"]F;VYT/@T*(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\
M+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@
M("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)R!C;VQS<&%N/3-$,CX-"B`@(`T*
M("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SY$:6QU=&5D#0H@#0H@("`@("`@("`@("`@(&YE="!I
M;F-O;64@<&5R(&-O;6UO;B!S:&%R90T*("`-"B`@("`@("`@("`@("`@)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\
M+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,"XP-SQB<B`O/@T*("`@("`-
M"B`@("`@("`@("`@("`@/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\
M+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,"XP.#PO9F]N=#X-"B`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`-"B`@#0H@("`@/"]T86)L
M93X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L
M93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R
M86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,
M;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C
M-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#$Y+FAT;6P-"D-O;G1E;G0M
M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M
M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^
M#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y
M<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I
M<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O
M($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*
M("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%
M,D8^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P
M86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^24Y404Y'24),12!!4U-%5%,L
M(&YE="`H5&%B;&5S*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XQ,B!-;VYT:',@16YD960\+W1H/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/D1I<V-L;W-U<F4@5&5X="!";&]C:R!;06)S=')A
M8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E-C:&5D=6QE(&]F($9I;FET92U,:79E9"!);G1A;F=I8FQE($%S<V5T<R!;
M5&%B;&4@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQT86)L92!S='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X.R!B;W)D
M97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R<^#0H@("`-"B`@("`@(`T*("`-"B`@
M("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T
M:#H@,3<U+C5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)W=I9'1H.B`Q-2XW-7!T.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G=VED=&@Z(#8W+C5P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G=VED=&@Z(#$V+C5P=#LG/@T*("`@(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G=VED=&@Z(#8W+C5P=#LG/@T*("`@(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q,SPO9F]N
M=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^
M#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3(\
M+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\
M='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@
M("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^4&%T96YT<PT*(`T*("`@("`@("`@("`@("!A;F0@;&EC96YS97,\
M+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C(T-2PQ-S0\+V9O;G0^#0H@("`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,C0U+#$W-#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@
M#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/DQE<W,-"B`@(`T*("`@("`@("`@("`@("!A8V-U;75L871E9"!A
M;6]R=&EZ871I;VX\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/B@W.2PY-S0I/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M
M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXH-3`L-3DQ*3PO9F]N=#X-"B`@("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="US:7IE.B`Q,'!T.R!F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R<^
M26YT86YG:6)L90T*("`@("`-"B`@("`@("`@("`@($%S<V5T<RP@3F5T/"]F
M;VYT/@T*("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT
M.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO
M9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXQ-C4L,C`P/"]F;VYT/@T*("`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/C$Y-"PU.#,\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@
M(`T*("`@("`@#0H@(`T*("`@(#PO=&%B;&4^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L92!O9B!&:6YI
M=&4M3&EV960@26YT86YG:6)L92!!<W-E=',L($9U='5R92!!;6]R=&EZ871I
M;VX@17AP96YS92!;5&%B;&4@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQT86)L92!S='EL93TS1"=B;W)D97(M<W!A8VEN
M9SH@,'!X.R!B;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R!W:61T:#H@,3DT
M<'@[(&AE:6=H=#H@,30Y<'@[)SX-"B`@#0H@("`@("`-"B`@#0H@("`@("`@
M(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#DQ
M+C5P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z
M(#,Y+C!P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@
M("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C(P,30\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`@(`T*("`@("`@("`@("`@/&1I
M=CX-"B`@("`-"B`@("`@("`@("`@("`@)B,Q-C`[/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXD)B,Q-C`[,C,L,#DY/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\
M+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q-3PO9F]N=#X-"B`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@("`@
M#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/B8C,38P.R8C,38P.R8C,38P.PT*("`@(`T*("`@
M("`@("`@("`@("`R,RPY-3@\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXR,#$V/"]F;VYT/@T*(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@("`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R
M.R<^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B8C
M,38P.R8C,38P.R8C,38P.R8C,38P.PT*("`@(`T*("`@("`@("`@("`@("`R
M,RPY-3@F(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXR,#$W/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@("`-"B`@("`@
M("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[#0H@("`@#0H@("`@
M("`@("`@("`@(#(S+#DU.#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q.#PO
M9F]N=#X\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@("`@#0H@("`@("`@("`@("`F(S$V
M,#L@)B,Q-C`[(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N
M97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXQ."PQ,3`\+V9O
M;G0^#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-
M"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/E1H97)E869T97(\+V9O;G0^#0H@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[('1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C0Y+#0Q-R8C,38P.SPO9F]N=#X-
M"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*
M("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^5&]T86PF(S$V
M,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[('1E>'0M86QI9VXZ(&-E;G1E
M<CLG/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#L-"B`@("`-"B`@("`@("`@
M("`@("`@)#$V,BPU,#`F(S$V,#L\+V9O;G0^#0H@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@#0H@(`T*("`@(#PO=&%B;&4^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D
M>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y
M7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I
M;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT
M+U=O<FMS:&5E=',O4VAE970R,"YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N
M8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O
M:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-
M"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0]
M,T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T
M97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E
M(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@
M("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@
M/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S
M<&%N/3-$,CX\<W1R;VYG/D%#0T]53E13(%!!64%"3$4@04Y$($%#0U)5140@
M15A014Y315,@*%1A8FQE<RD\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^,3(@36]N=&AS($5N9&5D/"]T
M:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^/'-T<F]N9SY087EA8FQE<R!A;F0@06-C<G5A;',@6T%B
M<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y38VAE9'5L92!O9B!!8V-O=6YT<R!087EA8FQE(&%N9"!!8V-R=65D
M($QI86)I;&ET:65S(%M486)L92!497AT($)L;V-K73PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'1A8FQE('-T>6QE/3-$)V)O<F1E<BUS<&%C
M:6YG.B`P<'@[(&)O<F1E<BUC;VQL87!S93H@8V]L;&%P<V4[)SX-"B`@#0H@
M("`@("`-"B`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G=VED=&@Z(#$P."XP<'0[)SX-"B`@("`@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=W:61T:#H@,3`X+C!P=#LG/@T*("`@("`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q.2XP<'0[)SX-"B`@("`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`V-RXU<'0[)SX-"B`@("`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q-2XW-7!T.R<^#0H@
M("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#8W+C5P=#LG
M/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-
M"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B
M;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/C(P,3,\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXR,#$R/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*
M("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^06-C;W5N=',-"B`@#0H@("`@("`@("`@("`@('!A
M>6%B;&4\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,C@R+#$S."8C,38P.SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXQ.#<L-C$X/"]F;VYT
M/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R
M/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^
M#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^06-C
M<G5E9`T*(`T*("`@("`@("`@("`@("!E>'!E;G-E<SPO9F]N=#X-"B`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/BTM)B,Q-C`[/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C0P+#`S-CPO9F]N=#X-"B`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&5F97)R960-"B`@
M#0H@("`@("`@("`@("`@(')E;G0\+V9O;G0^#0H@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M-CDL-S<Y/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^-S0L.#4U/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO
M='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SY);F-O;64-"B`@("`@#0H@("`@("`@("`@("`@
M('1A>&5S('!A>6%B;&4\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O
M;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXM+3PO9F]N=#X-"B`@("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B
M;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXU.2PY,S@\+V9O;G0^
M#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-
M"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@
M,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[)SY!8V-O=6YT<PT*("`@#0H@("`@("`@("`@("!P87EA8FQE(&%N
M9"!A8V-R=65D(&5X<&5N<V5S+"!4;W1A;#PO9F]N=#X-"B`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O
M='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F
M;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB
M;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C,U,2PY,3<F(S$V,#L\+V9O;G0^
M#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S
M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^,S8R+#0T-SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-
M"B`@("`@#0H@("`@("`-"B`@#0H@("`@/"]T86)L93X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*
M/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V
M,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO
M+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R
M:W-H965T<R]3:&5E=#(Q+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I
M;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL
M.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@
M(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T
M97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O
M:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI
M<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\
M=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%2T@^#0H@("`@("`\='(^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X]
M,T0R/CQS=')O;F<^4TA!4D5(3TQ$15)3)R!%455)5%D@*%1A8FQE<RD\8G(^
M/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A
M;CTS1#$^,3(@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB
M<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY3
M=&]C:VAO;&1E<G,G($5Q=6ET>2!.;W1E(%M!8G-T<F%C=%T\+W-T<F]N9SX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4V-H961U;&4@;V8@
M4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N+"!3=&]C:R!/<'1I;VYS+"!!8W1I
M=FET>2!;5&%B;&4@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQT86)L92!S='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X
M.R!B;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R<^#0H@("`-"B`@("`@(`T*
M("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=W:61T:#H@,C,X+C@U<'0[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)W=I9'1H.B`W.2XP<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)W=I9'1H.B`W-2XW-7!T.R<^#0H@("`@(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G=VED=&@Z(#<T+C1P=#LG/@T*("`@(`T*("`@("`@("`@
M("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`P+C5P
M=#LG/E=75T55/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-
M"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B
M;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@
M("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY.54U"15(-"B`@
M("`@#0H@("`@("`@("`@("`@($]&(%-43T-+($]05$E/3E,\8G(@+SX-"B`@
M(`T*("`@("`@("`@("`@("`\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E
M;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY04DE#10T*("`@(`T*("`@("`@("`@("`@("!204Y'12!015(@4TA!4D4F
M(S$V,#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY714E'2%1%1`T*
M("`-"B`@("`@("`@("`@("`@059%4D%'12!%6$520TE312!04DE#128C,38P
M.SPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@
M("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@
M("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SY/<'1I;VYS#0H@#0H@("`@("`@("`@("`@(&]U='-T86YD:6YG(&%T
M($UA>2`S,2P@,C`Q,3PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/C$L,#`P+#(U,"8C,38P.SPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M)#`N,S`-"B`@("`-"B`@("`@("`@("`@("`@+2`D,2XS,#PO9F]N=#X-"B`@
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S
M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C4W/"]F;VYT/@T*("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D]P=&EO;G,-"B`-"B`@("`@
M("`@("`@("`@9W)A;G1E9#PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C0Q,BPU,#`\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P
M+C0S#0H@("`@#0H@("`@("`@("`@("`@("T@)#`N-S,\+V9O;G0^#0H@("`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXD,"XT-#PO9F]N=#X-"B`@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/<'1I;VYS#0H@#0H@("`@("`@
M("`@("`@(&5X97)C:7-E9#PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B@X-"PP,#`I/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*
M("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@
M#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT
M.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#`N
M,S@-"B`@("`-"B`@("`@("`@("`@("`@+2`D,"XW,SPO9F]N=#X-"B`@("`@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C4Y/"]F;VYT/@T*("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D]P=&EO;G,-"B`-"B`@("`@("`@("`@
M("`@8V%N8V5L960@;W(@97AP:7)E9#PO9F]N=#X-"B`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C
M:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/B@S,C0L,C4P*3PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*
M("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@
M("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^
M#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#`N,S@-
M"B`@("`-"B`@("`@("`@("`@("`@+2`D,2XS,#PO9F]N=#X-"B`@("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B0P+C<Q/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/D]P=&EO;G,-"B`-"B`@("`@("`@("`@("`@
M;W5T<W1A;F1I;F<@870@36%Y(#,Q+"`R,#$R/"]F;VYT/@T*("`@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^,2PP,#0L-3`P/"]F;VYT/@T*(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA
M;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXD,"XS,`T*("`@(`T*("`@("`@("`@("`@("`M("0P+C<U/"]F
M;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#`N-#8\+V9O;G0^#0H@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^3W!T:6]N<PT*
M(`T*("`@("`@("`@("`@("!G<F%N=&5D/"]F;VYT/@T*("`@("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^,S`L,#`P/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/B0P+C8U#0H@("`@#0H@("`@("`@("`@("`@("T@)#`N-C@\+V9O;G0^
M#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD,"XV-SPO9F]N=#X-"B`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY/<'1I;VYS#0H@#0H@
M("`@("`@("`@("`@(&5X97)C:7-E9#PO9F]N=#X-"B`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/B@Q,C(L,S<U*3PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M)#`N,S`-"B`@("`-"B`@("`@("`@("`@("`@+2`D,"XW,SPO9F]N=#X-"B`@
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S
M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C0R/"]F;VYT/@T*("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D]P=&EO;G,-"B`-"B`@("`@("`@
M("`@("`@8V%N8V5L960@;W(@97AP:7)E9#PO9F]N=#X-"B`@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B
M;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/B@V-2PV,C4I/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M)#`N,S@-"B`@("`-"B`@("`@("`@("`@("`@+2`D,"XW,SPO9F]N=#X-"B`@
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C4R/"]F;VYT/@T*("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D]P=&EO;G,-"B`-"B`@("`@("`@("`@
M("`@;W5T<W1A;F1I;F<@870@36%Y(#,Q+"`R,#$S/"]F;VYT/@T*("`@("`-
M"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^.#0V+#4P,#PO9F]N=#X-"B`@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^)#`N,S@-"B`@("`-"B`@("`@("`@("`@("`@+2`D,"XW-28C,38P
M.SPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@
M("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C0W)B,Q-C`[/"]F
M;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`-"B`@
M#0H@("`@/"]T86)L93X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/E-C:&5D=6QE(&]F($YO;G9E<W1E9"!3:&%R92!!
M8W1I=FET>2!;5&%B;&4@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQD:78^#0H@("`@(`T*("`@("`@/'1A8FQE('-T>6QE
M/3-$)W=I9'1H.B`U,#)P>#LG(&)O<F1E<CTS1#`@8V5L;'-P86-I;F<],T0P
M(&-E;&QP861D:6YG/3-$,#X-"B`@("`@#0H@("`@("`@(`T*("`@(`T*("`@
M("`@("`@(#QT<CX-"B`-"B`@("`@("`@("`@(#QT9"!W:61T:#TS1#(Q.3X-
M"B`@#0H@("`@("`@("`@("`@("8C,38P.PT*("`@("`-"B`@("`@("`@("`@
M(#PO=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X;#8X('=I
M9'1H/3-$.#0^#0H@(`T*("`@("`@("`@("`@("`F(S$V,#L-"B`@("`@#0H@
M("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@/'1D(&-L87-S
M/3-$>&PV."!W:61T:#TS1#8T/@T*("`-"B`@("`@("`@("`@("`@)B,Q-C`[
M#0H@("`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`@
M(#QT9"!C;&%S<STS1'AL-C@@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R
M.R<@=VED=&@],T0Q,S4^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M
M<VEZ93H@<VUA;&P[)SY35$]#2PT*("`@(`T*("`@("`@("`@("`@("!/5$E/
M3E,\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@
M("`@("`@(#PO='(^#0H@(`T*("`@("`@("`@(#QT<CX-"B`-"B`@("`@("`@
M("`@(#QT9#X-"B`@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ
M93H@<VUA;&P[)SXF(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]T
M9#X-"B`@("`-"B`@("`@("`@("`@(#QT9"!C;&%S<STS1'AL-C@@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@("`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL
M=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SY.54U"15(-"B`@("`@#0H@("`@
M("`@("`@("`@($]&)B,Q-C`[/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@
M(#PO=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X;#8X/@T*
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^)B,Q
M-C`[/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@("`@
M("`@("`@("`\=&0@8VQA<W,],T1X;#8X('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(&-E;G1E<CLG/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I
M>F4Z('-M86QL.R<^5T5)1TA4140-"B`@#0H@("`@("`@("`@("`@($%615)!
M1T4\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@
M("`@("`@("`\+W1R/@T*("`-"B`@("`@("`@("`\='(^#0H@#0H@("`@("`@
M("`@("`\=&0^#0H@("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I
M>F4Z('-M86QL.R<^)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO
M=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X;#8X('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`@(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N
M+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^4TA!4D53/"]F;VYT/@T*("`@
M#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@/'1D(&-L
M87-S/3-$>&PV.#X-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE
M.B!S;6%L;#LG/B8C,38P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+W1D
M/@T*("`@(`T*("`@("`@("`@("`@/'1D(&-L87-S/3-$>&PV."!S='EL93TS
M1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@("`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT
M:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG/D=204Y4#0H@("`@#0H@("`@("`@
M("`@("`@($1!5$4\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]T9#X-"B`@
M("`-"B`@("`@("`@("`\+W1R/@T*("`-"B`@("`@("`@("`\='(^#0H@#0H@
M("`@("`@("`@("`\=&0^#0H@("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F
M;VYT+7-I>F4Z('-M86QL.R<^)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@
M("`@(#PO=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X;#8Y
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTM=VED=&@Z(#%P=#L@8F]R9&5R+6)O
M='1O;2US='EL93H@<V]L:60[)SX-"B`@(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S
M.R!F;VYT+7-I>F4Z('-M86QL.R<^)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@
M("`@("`@(#PO=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,],T1X
M;#8Y('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTM=VED=&@Z(#%P=#L@8F]R9&5R
M+6)O='1O;2US='EL93H@<V]L:60[)SX-"B`@(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I
M;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^)B,Q-C`[/"]F;VYT/@T*("`-"B`@
M("`@("`@("`@(#PO=&0^#0H@("`@#0H@("`@("`@("`@("`\=&0@8VQA<W,]
M,T1X;#8Y('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CL@8F]R9&5R+6)O
M='1O;2UW:61T:#H@,7!T.R!B;W)D97(M8F]T=&]M+7-T>6QE.B!S;VQI9#LG
M/@T*("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[
M)SY&04E2#0H@("`-"B`@("`@("`@("`@("`@5D%,544\+V9O;G0^#0H@("`-
M"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@("`@("`@("`@/"]T<CX-"B`@
M#0H@("`@("`@("`@/'1R/@T*(`T*("`@("`@("`@("`@/'1D/@T*("`@("`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I
M;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG/DYO;G9E
M<W1E9`T*("`@#0H@("`@("`@("`@("`@('-H87)E<R!A="!-87D@,S$L(#(P
M,3(\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@
M("`@("`@("`@(#QT9"!C;&%S<STS1'AL-C,@86QI9VX],T1R:6=H=#X-"B`@
M("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXV
M,#(L,C4P/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-
M"B`@("`@("`@("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*("`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L
M;#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@
M("`@("`@("`@("`\=&0@86QI9VX],T1R:6=H=#X-"B`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M
M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXP+C0R/"]F;VYT/@T*(`T*
M("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`\+W1R/@T*("`-
M"B`@("`@("`@("`\='(^#0H@#0H@("`@("`@("`@("`\=&0^#0H@("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM
M97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^1W)A;G1E
M9#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@("`@
M("`@("`@("`\=&0@8VQA<W,],T1X;#8S(&%L:6=N/3-$<FEG:'0^#0H@("`@
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^,S`L
M,#`P/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@
M("`@("`@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^
M)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@
M("`@("`@(#QT9"!A;&EG;CTS1')I9VAT/@T*("`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT
M:6UE<SL@9F]N="US:7IE.B!S;6%L;#LG/C`N-C<\+V9O;G0^#0H@#0H@("`@
M("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@(#PO='(^#0H@(`T*("`@
M("`@("`@(#QT<CX-"B`-"B`@("`@("`@("`@(#QT9#X-"B`@("`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N
M97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SY697-T960O27-S
M=65D/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@
M("`@("`@("`@("`\=&0@8VQA<W,],T1X;#8S(&%L:6=N/3-$<FEG:'0^#0H@
M("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^
M*#$V-BPS-S4I/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-
M"B`@("`@("`@("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*("`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S;6%L
M;#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO=&0^#0H@("`@#0H@
M("`@("`@("`@("`\=&0@86QI9VX],T1R:6=H=#X-"B`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M
M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXP+C0R/"]F;VYT/@T*(`T*
M("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`\+W1R/@T*("`-
M"B`@("`@("`@("`\='(^#0H@#0H@("`@("`@("`@("`\=&0^#0H@("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM
M97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL.R<^1F]R9F5I
M=&5D/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@
M("`@("`@(#QT9"!C;&%S<STS1'AL-C4@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;2UW:61T:#H@,7!T.R!B;W)D97(M8F]T=&]M+7-T>6QE.B!S;VQI9#LG(&%L
M:6=N/3-$<FEG:'0^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I
M>F4Z('-M86QL.R<^*#4W+#8R-2D\+V9O;G0^#0H@("`@(`T*("`@("`@("`@
M("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`@(#QT9"!C;&%S<STS1'AL-C0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;2UW:61T:#H@,7!T.R!B;W)D97(M8F]T
M=&]M+7-T>6QE.B!S;VQI9#L@=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE
M<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXD/"]F;VYT
M/@T*("`@#0H@("`@("`@("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@
M/'1D(&-L87-S/3-$>&PV-"!S='EL93TS1"=B;W)D97(M8F]T=&]M+7=I9'1H
M.B`Q<'0[(&)O<F1E<BUB;W1T;VTM<W1Y;&4Z('-O;&ED.R<@86QI9VX],T1R
M:6=H=#X-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA
M;&P[)SXP+C4S/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-
M"B`@("`@("`@("`\+W1R/@T*("`-"B`@("`@("`@("`\='(^#0H@#0H@("`@
M("`@("`@("`\=&0^#0H@("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT
M+7-I>F4Z('-M86QL.R<^3F]N=F5S=&5D#0H@("`-"B`@("`@("`@("`@("`@
M<VAA<F5S(&%T($UA>2`S,2P@,C`Q,SPO9F]N=#X-"B`@("`@#0H@("`@("`@
M("`@("`\+W1D/@T*("`@(`T*("`@("`@("`@("`@/'1D(&-L87-S/3-$>&PV
M-B!S='EL93TS1"=B;W)D97(M8F]T=&]M+7=I9'1H.B`Q<'0[(&)O<F1E<BUB
M;W1T;VTM<W1Y;&4Z('-O;&ED.R<@86QI9VX],T1R:6=H=#X-"B`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N
M97<@<F]M86XL=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXT,#@L,C4P/"]F
M;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@
M("`@(#QT9"!C;&%S<STS1'AL-C<@<W1Y;&4],T0G8F]R9&5R+6)O='1O;2UW
M:61T:#H@,7!T.R!B;W)D97(M8F]T=&]M+7-T>6QE.B!S;VQI9#L@=&5X="UA
M;&EG;CH@<FEG:'0[)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM97,[(&9O;G0M
M<VEZ93H@<VUA;&P[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+W1D
M/@T*("`@(`T*("`@("`@("`@("`@/'1D(&-L87-S/3-$>&PV-R!S='EL93TS
M1"=B;W)D97(M8F]T=&]M+7=I9'1H.B`Q<'0[(&)O<F1E<BUB;W1T;VTM<W1Y
M;&4Z('-O;&ED.R<@86QI9VX],T1R:6=H=#X-"B`@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL
M=&EM97,[(&9O;G0M<VEZ93H@<VUA;&P[)SXP+C0R/"]F;VYT/@T*(`T*("`@
M("`@("`@("`@/"]T9#X-"B`@("`-"B`@("`@("`@("`\+W1R/@T*("`-"B`@
M("`@("`@#0H@("`@#0H@("`@("`\+W1A8FQE/@T*(`T*("`@(#PO9&EV/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M4V-H961U;&4@;V8@4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N+"!3:&%R97,@
M075T:&]R:7IE9"!U;F1E<B!3=&]C:R!/<'1I;VX@4&QA;G,L(&)Y($5X97)C
M:7-E(%!R:6-E(%)A;F=E(%M486)L92!497AT($)L;V-K73PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'1A8FQE('-T>6QE/3-$)V)O<F1E<BUS
M<&%C:6YG.B`P<'@[(&)O<F1E<BUC;VQL87!S93H@8V]L;&%P<V4[('=I9'1H
M.B`W.#9P>#L@:&5I9VAT.B`Q-3=P>#LG/@T*("`@(`T*("`@("`@#0H@(`T*
M("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I
M9'1H.B`W-"XW<'0[)SX-"B`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)W=I9'1H.B`X,"XP-7!T.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G=VED=&@Z(#@R+C0U<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=W:61T:#H@-S4N.'!T.R<^#0H@("`@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=W:61T:#H@-SDN,G!T.R<^#0H@("`@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=W:61T:#H@-S4N.'!T.R<^#0H@("`@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/E)!3D=%#0H@("`@#0H@("`@("`@("`@("`@($]&($5815)#25-%
M(%!224-%4SPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-
M"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I
M;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY.54U"15(-"B`@
M("`@#0H@("`@("`@("`@("`@($]55%-404Y$24Y'(#4O,S$O,C`Q,SPO9F]N
M=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O
M='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV
M('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SX\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/E=%24=(5$5$/"]F;VYT/CPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SY!5D5204=%#0H@#0H@("`@("`@("`@("`@(%)%34%)3DE.1R!#
M3TY44D%#5%5!3"!,249%($E.(%E%05)3/"]F;VYT/@T*("`@#0H@("`@("`@
M("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B
M;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!C96YT97([)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^5T5)1TA4140-"B`@#0H@("`@("`@("`@("`@($%615)!1T4@
M15A%4D-)4T4@4%))0T4\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N
M=&5R.R<^#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/DY534)%4@T*("`@("`-"B`@("`@("`@("`@("`@15A%4D-)4T%"3$4@050@
M34%9(#,Q+"`R,#$S/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E
M<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY7
M14E'2%1%1`T*("`-"B`@("`@("`@("`@("`@059%4D%'12!%6$520TE312!0
M4DE#13PO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*
M("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@
M("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C,P#0H@("`@
M#0H@("`@("`@("`@("`@("T@)#`N-3`\+V9O;G0^#0H@("`@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXV-3$L-3`P/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXS+C$T/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^
M#0H@(`T*("`@("`@("`@("`@("`F(S$V,#L\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B0P+C0R/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C4S+#(U,"8C
M,38P.SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#`N-#(F(S$V
M,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@
M("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD,"XU,0T*("`@(`T*("`@
M("`@("`@("`@("`M("0P+C<U/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^,3DU+#`P,#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,RXU.3PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`-
M"B`@("`@("`@("`@("`@)B,Q-C`[/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD,"XV
M-CPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@
M("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C$X-2PP,#`\+V9O;G0^
M#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0P+C8V/"]F;VYT/@T*("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`-"B`@#0H@("`@/"]T86)L
M93X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L
M93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R
M86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,
M;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C
M-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#(R+FAT;6P-"D-O;G1E;G0M
M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M
M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^
M#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y
M<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I
M<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O
M($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*
M("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%
M2T@^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P
M86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^24Y#3TU%(%1!6$53("A486)L
M97,I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M(&-O;'-P86X],T0Q/C$R($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L
M(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^26YC;VUE(%1A>"!$:7-C;&]S=7)E(%M!8G-T<F%C=%T\+W-T<F]N
M9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1F5D97)A;"!)
M;F-O;64@5&%X($YO=&4@6U1A8FQE(%1E>'0@0FQO8VM=/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\=&%B;&4@<W1Y;&4],T0G8F]R9&5R+7-P
M86-I;F<Z(#!P>#L@8F]R9&5R+6-O;&QA<'-E.B!C;VQL87!S93LG/@T*(`T*
M("`@("`@#0H@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)W=I9'1H.B`R,2XP<'0[)SX-"B`@("`-"B`@("`@("`@("`@
M("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)W=I9'1H.B`R,3`N-S5P=#LG/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$U+C<U<'0[)SX-"B`@("`@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-#@N,'!T.R<^#0H@("`@#0H@
M("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,S,N-S5P=#LG/@T*("`@
M("`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`V-BXP<'0[)SX-
M"B`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@
M("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S
M='EL93TS1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q,SPO9F]N=#X-"B`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^#0H@(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3(\+V9O;G0^#0H@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`R,S$N-S5P=#LG(&-O;'-P
M86X],T0R/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D-U<G)E;G0Z/"]F;VYT/@T*
M("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@
M("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SY5+E,N#0H@("`-"B`@("`@("`@("`@("`@1F5D97)A;#PO9F]N=#X-
M"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^+2T\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`F(S$V,#L\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^
M#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^+2T\+V9O
M;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\
M='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/E-T871E#0H@("`@#0H@("`@("`@("`@("`@(&%N9"!L
M;V-A;#PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T
M.R<^*#(Q+#0Y,RD\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/C8S+#0Q-#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\
M+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@
M9F]N="US:7IE.B!S;6%L;#LG/E1O=&%L#0H@(`T*("`@("`@("`@("`@8SQF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!T:6UE<R!N97<@<F]M86XL=&EM
M97,[(&9O;G0M<VEZ93H@<VUA;&P[)SYU<G)E;G0\+V9O;G0^/&)R("\^#0H@
M("`@#0H@("`@("`@("`@("`\+V9O;G0^#0H@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^*#(Q+#0Y,RD\+V9O
M;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*
M(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H
M=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C8S
M+#0Q-#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@
M("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!C;VQS<&%N/3-$,CX-
M"B`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SY$969E<G)E9#H\+V9O;G0^#0H@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,C(V+C5P=#LG
M(&-O;'-P86X],T0R/@T*("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^52Y3+@T*("`@#0H@
M("`@("`@("`@("`@($9E9&5R86PF(S$V,#L\+V9O;G0^#0H@("`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXH-3(Q*3QB<B`O/@T*(`T*("`@("`@("`@("`@("`\
M+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXM+3PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@
M#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^4W1A=&4-"B`@("`-"B`@("`@("`@
M("`@("`@86YD(&QO8V%L/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXY+#4R,3QB<B`O/@T*(`T*("`@("`@("`@("`@("`\
M+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG
M:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXQ
M+#8P,#PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@
M("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S.R!F;VYT+7-I>F4Z('-M86QL
M.R<^5&]T86P-"B`@#0H@("`@("`@("`@("!D/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ('1I;65S(&YE=R!R;VUA;BQT:6UE<SL@9F]N="US:7IE.B!S
M;6%L;#LG/F5F97)R960\+V9O;G0^/&)R("\^#0H@("`@(`T*("`@("`@("`@
M("`@/"]F;VYT/@T*(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/CDL,#`P/"]F;VYT/@T*("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXQ+#8P,#PO9F]N=#X-"B`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@
M("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B
M;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O
M='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@=&EM97,@;F5W(')O;6%N+'1I;65S
M.R!F;VYT+7-I>F4Z('-M86QL.R<^)B,Q-C`[)B,Q-C`[#0H@(`T*("`@("`@
M("`@("`@26YC;VUE('1A>"`H8F5N969I="D@97AP96YS93QB<B`O/@T*("`@
M#0H@("`@("`@("`@("`\+V9O;G0^#0H@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT
M.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^*#$R
M+#0Y,RD\8G(@+SX-"B`@("`-"B`@("`@("`@("`@("`@/"]F;VYT/@T*("`@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M-C4L,#$T/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*
M("`@("`@#0H@(`T*("`@(#PO=&%B;&4^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L92!O9B!%9F9E8W1I
M=F4@26YC;VUE(%1A>"!2871E(%)E8V]N8VEL:6%T:6]N(%M486)L92!497AT
M($)L;V-K73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'1A8FQE
M('-T>6QE/3-$)V)O<F1E<BUS<&%C:6YG.B`P<'@[(&)O<F1E<BUC;VQL87!S
M93H@8V]L;&%P<V4[)SX-"B`@#0H@("`@("`-"B`@#0H@("`@("`@(#QT<CX-
M"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$R+C<U<'0[
M)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@,C4T
M+C(U<'0[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q
M-2XW-7!T.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED
M=&@Z(#8P+C!P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M=VED=&@Z(#$U+C<U<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=W:61T:#H@-C`N-S5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^
M#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)W=I9'1H.B`R-C<N,'!T.R!B;W)D97(M8F]T=&]M.B`Q<'0@<V]L
M:60@8FQA8VL[)R!C;VQS<&%N/3-$,CX-"B`@("`-"B`@("`@("`@("`@(#QD
M:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M665A<G,-"B`@("`-"B`@("`@("`@("`@("`@96YD960@36%Y(#,Q+#PO9F]N
M=#X-"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R.R<^
M#0H@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3,\
M+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB
M;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E
M<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR
M,#$R/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@
M("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M=&]P.B`Q<'0@<V]L:60@8FQA8VL[)R!C;VQS<&%N/3-$,CX-"B`@("`@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/D-O;7!U=&5D#0H@(`T*("`@("`@("`@("`@("`B97AP
M96-T960B('1A>"!E>'!E;G-E("AB96YE9FET*3PO9F]N=#X-"B`@("`@#0H@
M("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUT;W`Z(#%P="!S;VQI
M9"!B;&%C:SLG/@T*("`@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M=&]P.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C$X-"PP
M,#`F(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUT;W`Z(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@#0H@("`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-
M"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M=&]P.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`@(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C(Q-2PP,#`\+V9O;G0^#0H@("`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@
M("`@("`@/'1D(&-O;'-P86X],T0R/@T*("`@#0H@("`@("`@("`@("`\9&EV
M/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/DEN
M8W)E87-E#0H@(`T*("`@("`@("`@("`@("`H<F5D=6-T:6]N*2!I;B!I;F-O
M;64@=&%X97,@<F5S=6QT:6YG(&9R;VTZ/"]F;VYT/@T*(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@
M("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*
M("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E1R=64-"B`@(`T*
M("`@("`@("`@("`@("!U<"!O9B!C87)R>2!F;W)W87)D<R!A;F0@;W1H97(@
M:71E;7,\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E
M>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^+0T*("`@("`-"B`@("`@("`@("`@("`@)B,Q-C`[/&)R
M("\^#0H@(`T*("`@("`@("`@("`@("`\+V9O;G0^#0H@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@
M(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@
M("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXS,"PP,#`\+V9O;G0^#0H@
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@
M(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B8C,38P.R8C
M,38P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@
M("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SY#:&%N9V4-"B`@("`@#0H@("`@("`@("`@("`@(&EN('9A;'5A
M=&EO;B!A;&QO=V%N8V4\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S
M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B@R,#4L,#`P*28C,38P.SPO9F]N=#X-
M"B`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXH,C$Y
M+#`P,"DF(S$V,#L\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@
M(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/E-T871E#0H@("`@#0H@
M("`@("`@("`@("`@(&EN8V]M92!T87AE<RP@;F5T(&]F(&9E9&5R86P@8F5N
M969I=#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXQ-2PP,#`F(S$V,#L\8G(@+SX-"B`@#0H@("`@("`@("`@
M("`@(#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/C,V+#`P,#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R
M/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@
M("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY297-E87)C
M:`T*("`-"B`@("`@("`@("`@("`@86YD(&1E=F5L;W!M96YT('1A>"!C<F5D
M:71S/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXH,30L,#`P*28C,38P.SPO9F]N=#X-"B`@("`@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^*#0L,#`P*3PO9F]N
M=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT
M<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O
M;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^4&5R;6%N96YT#0H@("`-"B`@("`@("`@("`@("`@=&%X
M(&1I9F9E<F5N8V5S(&%N9"!O=&AE<CPO9F]N=#X-"B`@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S
M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@
M("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C<L-3`W)B,Q-C`[/&)R("\^#0H@#0H@
M("`@("`@("`@("`@(#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-
M"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@
M#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S
M;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T
M97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/C<L,#$T/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T
M<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M<VEZ93H@,3!P=#L@9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@8V]L;W(Z(",P,#`P,#`[)R!L86YG/3-$14XM55,^)B,Q-C`[)B,Q-C`[
M($EN8V]M92!T87@@*&)E;F5F:70I#0H@("`@(`T*("`@("`@("`@("`@97AP
M96YS93PO9F]N=#X-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B@Q,BPT.3,I)B,Q
M-C`[/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@
M("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE
M<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXV-2PP,30\+V9O;G0^#0H@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@/"]T<CX-"B`@("`@#0H@("`@("`-"B`@#0H@("`@/"]T86)L93X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-C
M:&5D=6QE(&]F($1E9F5R<F5D(%1A>"!!<W-E=',@86YD($QI86)I;&ET:65S
M(%M486)L92!497AT($)L;V-K73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'1A8FQE('-T>6QE/3-$)V)O<F1E<BUS<&%C:6YG.B`P<'@[(&)O
M<F1E<BUC;VQL87!S93H@8V]L;&%P<V4[)SX-"B`@#0H@("`@("`-"B`@#0H@
M("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED
M=&@Z(#$R+C<U<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS
M1"=W:61T:#H@,3(N-S5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)W=I9'1H.B`R.3<N-S5P=#LG/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G=VED=&@Z(#$X+C!P=#LG/@T*("`@(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G=VED=&@Z(#0Y+C5P=#LG/@T*("`@(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$Y+C5P=#LG/@T*("`@(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#0Y+C5P=#LG/@T*("`@(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#,R,RXR-7!T.R!B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)R!C;VQS<&%N/3-$,SX-"B`@("`@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/EEE87)S#0H@("`@#0H@("`@("`@("`@("`@(&5N9&5D
M($UA>2`S,2P\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(&-E;G1E<CLG/@T*("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SXR,#$S/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!C96YT97([)SX-"B`@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^,C`Q,CPO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-
M"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@8V]L
M<W!A;CTS1#,^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&5F97)R960-"B`@#0H@
M("`@("`@("`@("`@('1A>"!A<W-E=',Z/"]F;VYT/@T*("`@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C
M,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^
M#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QD:78^#0H@
M#0H@("`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY!8V-O=6YT
M<PT*("`@(`T*("`@("`@("`@("`@("`@(')E8V5I=F%B;&4L('!R:6YC:7!A
M;&QY(&1U92!T;R!A;&QO=V%N8V4@9F]R/"]F;VYT/@T*("`@(`T*("`@("`@
M("`@("`@("`\+V1I=CX\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/F1O=6)T9G5L#0H@
M("`@#0H@("`@("`@("`@("`@(&%C8V]U;G1S(&%N9"!S86QE<R!R971U<FYS
M/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C0W+#`P,"8C,38P.SPO9F]N=#X-"B`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N
M.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C0V+#`P,#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@
M("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@8V]L<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD:78^
M#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^26YV
M96YT;W)Y#0H@("`-"B`@("`@("`@("`@("`@=F%L=6%T:6]N/"]F;VYT/@T*
M("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-
M"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXS,BPP
M,#`F(S$V,#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXS,"PP,#`\+V9O;G0^#0H@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9"!C;VQS<&%N/3-$,CX-"B`@(`T*("`@
M("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SY#;VUP96YS871E9`T*("`@("`-"B`@("`@("`@("`@("`@
M86)S96YC97,@86YD(&1E9F5R<F5D('!A>7)O;&P\+V9O;G0^#0H@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@
M("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C,W+#`P,"8C,38P
M.SPO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/C<P+#`P,#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*
M("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@8V]L<W!A;CTS1#(^#0H@("`-"B`@("`@("`@("`@(#QD
M:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M3F5T#0H@(`T*("`@("`@("`@("`@("!O<&5R871I;F<@;&]S<R!C87)R>69O
M<G=A<F1S/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@
M("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@
M("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT
M+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/CDT+#`P,"8C,38P.SPO9F]N=#X-"B`@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C,R-RPP,#`\+V9O;G0^#0H@
M("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@
M("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=CX-"B`@
M("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXF(S$V,#LF
M(S$V,#L\+V9O;G0^#0H@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*
M("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!C;VQS<&%N/3-$
M,CX-"B`@(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY487@-"B`@#0H@("`@("`@("`@("`@
M(&-R961I="!C87)R>69O<G=A<F1S/"]F;VYT/@T*("`@#0H@("`@("`@("`@
M("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,3$W+#`P,"8C,38P.SPO9F]N
M=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXX,RPP,#`\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@
M#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@
M("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`@(#QT9"!C;VQS<&%N/3-$,CX-"B`@(`T*("`@("`@("`@("`@/&1I
M=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY$
M969E<G)E9`T*("`-"B`@("`@("`@("`@("`@<F5N="!E>'!E;G-E/"]F;VYT
M/@T*("`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXR."PP,#`F(S$V,#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXS,2PP,#`\+V9O;G0^#0H@("`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@
M("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O
M;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B8C,38P.R8C,38P.SPO9F]N=#X-
M"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ
M(#%P="!S;VQI9"!B;&%C:SLG(&-O;'-P86X],T0R/@T*("`@#0H@("`@("`@
M("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/D]T:&5R/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*
M("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y
M;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@
M("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L
M:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXT,BPP,#`F(S$V,#L\+V9O;G0^#0H@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L
M86-K.R<^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T
M=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@
M<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@
M("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXW-RPP,#`\+V9O;G0^#0H@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@
M("`@("`@("`\=&0@8V]L<W!A;CTS1#,^#0H@("`-"B`@("`@("`@("`@(#QD
M:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M5&]T86P-"B`@("`-"B`@("`@("`@("`@("`@9&5F97)R960@=&%X(&%S<V5T
M<SPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@
M("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI
M9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^,SDW+#`P,"8C,38P.SPO9F]N=#X-"B`@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@
M(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXV-C0L,#`P/"]F;VYT/@T*("`@
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)R!C;VQS<&%N/3-$,SX-"B`@(`T*("`@("`@("`@("`@
M/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SY,97-S#0H@("`-"B`@("`@("`@("`@("`@=F%L=6%T:6]N(&%L;&]W86YC
M93PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@
M("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E
M<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M+2TF(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^*#(X,"PP,#`I/"]F;VYT/@T*(`T*("`@("`@("`@("`@/"]D
M:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R
M/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B8C,38P.SQA(&-L87-S/3-$83Y$969E<G)E9"!487@@
M07-S970@3F5T/"]A/CPO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^
M#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C,Y-RPP,#`F(S$V,#L\+V9O;G0^#0H@("`@
M#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^
M#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,S@T+#`P
M,#PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@#0H@("`@
M("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@8V]L<W!A;CTS1#,^#0H@
M("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^1&5F97)R960-"B`@#0H@("`@("`@("`@("`@
M('1A>"!L:6%B:6QI=&EE<SH\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\
M+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-
M"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-
M"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@
M#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/B8C,38P.R8C,38P.SPO9F]N=#X-"B`@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M(&-O;'-P86X],T0R/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*
M("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM
M97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D%C8W5M=6QA=&5D
M#0H@("`@(`T*("`@("`@("`@("`@("!D97!R96-I871I;VX@;V8@<')O<&5R
M='D@86YD(&5Q=6EP;65N=#PO9F]N=#X-"B`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXH,38X+#`P,"DF(S$V,#L\+V9O;G0^#0H@#0H@("`@
M("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI
M9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^*#$T-BPP,#`I/"]F;VYT/@T*
M(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@
M(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@
M("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F
M(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT
M9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T
M9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@
M("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<@8V]L<W!A;CTS
M1#,^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^3F5T#0H@(`T*("`@("`@("`@("`@
M("!D969E<G)E9"!T87@@87-S970\+V9O;G0^#0H@#0H@("`@("`@("`@("`\
M+V1I=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R
M:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT
M+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG
M/B0\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@
M("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C(Y+#`P,"8C,38P.SPO
M9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@
M("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R
M+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L
M:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXR,S@L,#`P)B,Q-C`[/"]F;VYT/@T*("`@(`T*("`@("`@
M("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@
M("`@("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@
M("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO
M=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P
M.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*
M("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@
M(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@
M("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@
M("`@("`@(#PO='(^#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@
M("`@("`@/'1D(&-O;'-P86X],T0S/@T*("`@#0H@("`@("`@("`@("`\9&EV
M/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A
M;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/D1E
M9F5R<F5D#0H@(`T*("`@("`@("`@("`@("!T87@@87-S971S+"!C=7)R96YT
M('!O<G1I;VX\+V9O;G0^#0H@("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-
M"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXD/"]F
M;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C$T-"PP,#`F(S$V,#L\+V9O
M;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@#0H@("`@("`@
M("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@
M/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^#0H@("`-"B`@
M("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-
M"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M
M<VEZ93H@,3`N,'!T.R<^,3<W+#`P,#PO9F]N=#X-"B`@("`-"B`@("`@("`@
M("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@
M("`@/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@
M("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K
M.R<@8V]L<W!A;CTS1#,^#0H@("`-"B`@("`@("`@("`@(#QD:78^#0H@("`@
M#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^1&5F97)R960-
M"B`@#0H@("`@("`@("`@("`@('1A>"!A<W-E=',L(&QO;F<M=&5R;2!P;W)T
M:6]N/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@
M("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@
M<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N
M="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[
M)SXX-2PP,#`F(S$V,#L\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO9&EV
M/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXV,2PP,#`\+V9O;G0^#0H@("`-"B`@("`@("`@("`@
M(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@
M/"]T<CX-"B`@("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^
M#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@
M("`@("`@)B,Q-C`[/&9O;G0@<W1Y;&4],T0G9F]N="US:7IE.B`Q,'!T.R!F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R<^1&5F97)R960-"B`@(`T*
M("`@("`@("`@("`@=&%X(&%S<V5T<RP@5&]T86P\+V9O;G0^#0H@("`-"B`@
M("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@("`@
M("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@
M("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.
M97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*
M("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@
M(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXR,CDL,#`P)B,Q-C`[/"]F;VYT/@T*("`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L
M:60@8FQA8VL[)SX-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.B`Q,"XP<'0[)SXD/"]F;VYT/@T*("`@#0H@("`@("`@("`@("`\+V1I=CX-
M"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*
M("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG
M/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL
M>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(S."PP
M,#`F(S$V,#L\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@
M(`T*("`@("`@#0H@(`T*("`@(#PO=&%B;&4^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M
M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V
M,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO
M8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E
M=',O4VAE970R,RYH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q
M=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA
M<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\3454
M02!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H
M=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S
M8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M
M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE
M(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\
M<W1R;VYG/D)54TE.15-3(%-%1TU%3E13("A486)L97,I/&)R/CPO<W1R;VYG
M/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/C$R
M($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T:#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4V5G;65N="!2
M97!O<G1I;F<@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L92!O9B!2979E;G5E(&9R;VT@17AT
M97)N86P@0W5S=&]M97)S(&%N9"!,;VYG+4QI=F5D($%S<V5T<RP@8GD@1V5O
M9W)A<&AI8V%L($%R96%S(%M486)L92!497AT($)L;V-K73PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'1A8FQE('-T>6QE/3-$)V)O<F1E<BUS
M<&%C:6YG.B`P<'@[(&)O<F1E<BUC;VQL87!S93H@8V]L;&%P<V4[)SX-"B`@
M#0H@("`@("`\='(^#0H@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z
M(#$Y+C5P=#LG/@T*("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@
M/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-S0N
M,C5P=#LG/@T*("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO
M=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#8V+C<U
M<'0[)SX-"B`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D
M/@T*("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q-2XW-7!T
M.R<^#0H@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-
M"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@-C8N-S5P=#LG
M/@T*("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$U+C<U<'0[)SX-
M"B`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@
M("`-"B`@("`@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`V-BXW-7!T.R<^#0H@
M("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@
M#0H@("`@("`\+W1R/@T*("`@#0H@("`@("`\='(^#0H@(`T*("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@
M("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R
M9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@
M("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^
M#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T
M('-O;&ED(&)L86-K.R<^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!C96YT97([)SX-"B`@("`@#0H@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C(P,3,\+V9O;G0^#0H@("`@#0H@("`@("`@
M("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-
M"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q
M<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(&-E;G1E<CLG/@T*("`@("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q,CPO9F]N=#X-"B`@("`-"B`@("`@
M("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M(#PO='(^#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@("`@("`@(#QT9"!C;VQS
M<&%N/3-$,B!S='EL93TS1"=W:61T:#H@.3,N-S5P=#LG/@T*("`@("`-"B`@
M("`@("`@("`\9&EV/@T*("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^3F5T#0H@("`@(`T*("`@("`@("`@("`@<V%L97,Z/"]F;VYT/@T*
M("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@
M("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*
M("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@
M("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M("`@/'1D/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\
M+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@("9N
M8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*
M("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@
M("`-"B`@("`@(#PO='(^#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@("`@("`@
M(#QT9#X-"B`@("`-"B`@("`@("`@("`\9&EV/@T*("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^)FYB<W`[)FYB<W`[/"]F;VYT/@T*("`@
M("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@
M("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78^#0H@(`T*
M("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S
M($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY%=7)O<&4\+V9O;G0^
M#0H@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-
M"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@
M("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@
M("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@
M5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/B0\+V9O;G0^
M#0H@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE
M/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\
M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F
M;VYT+7-I>F4Z(#$P+C!P=#LG/C(L.#0P+#`P,#PO9F]N=#X-"B`@("`-"B`@
M("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@
M("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`-"B`@("`@("`@("`\+V1I=CX-"B`@
M(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-
M"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,BPU,S,L
M,#`P/"]F;VYT/@T*("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@
M("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T<CX-"B`@(`T*("`@("`@/'1R
M/@T*("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*
M(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*
M("`@("`@("`@(#QD:78^#0H@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4]
M,T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q
M,"XP<'0[)SY5;FET960-"B`@(`T*("`@("`@("`@("`@4W1A=&5S("9N8G-P
M.SPO9F]N=#X-"B`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@
M(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@
M)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^
M#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXX,C(L,#`P/"]F;VYT/@T*("`-"B`@("`@
M("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M("`@/'1D/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\
M+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD
M:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@
M("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@
M4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,2PP-S0L,#`P/"]F;VYT/@T*
M("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@/"]T<CX-"B`@(`T*("`@("`@/'1R/@T*("`-"B`@("`@
M("`@/'1D/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\
M+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD
M:78^#0H@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SY!<VEA
M/"]F;VYT/@T*("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@("`@("`@
M(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@
M)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^
M#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO=&0^#0H@
M("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I=B!S='EL
M93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SXR+#<W,"PP,#`\+V9O;G0^#0H@("`@#0H@
M("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@
M("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@
M("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@
M("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C(L-#(P+#`P,#PO9F]N
M=#X-"B`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D
M/@T*("`@("`-"B`@("`@(#PO='(^#0H@("`-"B`@("`@(#QT<CX-"B`@#0H@
M("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@
M("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@
M("`\9&EV/@T*("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M4V]U=&@-"B`@#0H@("`@("`@("`@("!!;65R:6-A/"]F;VYT/@T*("`@#0H@
M("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@
M("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@
M("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9#X-"B`@("`-"B`@("`@("`@
M("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT
M9#X-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/C<L,#`P/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@
M(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*
M("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@
M("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X
M="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ
M93H@,3`N,'!T.R<^,BPP,#`\+V9O;G0^#0H@("`@(`T*("`@("`@("`@(#PO
M9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T<CX-
M"B`@(`T*("`@("`@/'1R/@T*("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@
M("`@("`@(#QD:78^#0H@(`T*("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SXF;F)S<#LF;F)S<#L\+V9O;G0^#0H@("`@(`T*("`@("`@("`@(#PO
M9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@("`\=&0^
M#0H@("`@#0H@("`@("`@("`@/&1I=CX-"B`@#0H@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/DUI9&1L90T*("`@#0H@("`@("`@("`@("!%87-T
M/"]F;VYT/@T*("`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@
M("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@
M("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D
M/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y
M;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^,S$L,#`P/"]F;VYT/@T*(`T*("`@("`@
M("`@(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@
M("`\=&0^#0H@("`@#0H@("`@("`@("`@)FYB<W`[#0H@#0H@("`@("`@(#PO
M=&0^#0H@("`@(`T*("`@("`@("`\=&0^#0H@("`@#0H@("`@("`@("`@/&1I
M=B!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*("`@(`T*("`@("`@
M("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2
M;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXR,BPP,#`\+V9O;G0^#0H@#0H@
M("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@
M("`@("`\+W1R/@T*("`@#0H@("`@("`\='(^#0H@(`T*("`@("`@("`\=&0@
M<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@
M("`@#0H@("`@("`@("`@/&1I=CX-"B`@#0H@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/B9N8G-P.R9N8G-P.SPO9F]N=#X-"B`@("`@#0H@("`@
M("`@("`@/"]D:78^#0H@("`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV/@T*("`-"B`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^3W1H97(-"B`@#0H@("`@("`@("`@("!F
M;W)E:6=N/"]F;VYT/@T*("`@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@
M("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D
M97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@
M("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT
M9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-
M"B`@("`-"B`@("`@("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@
M("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@
M<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$
M)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/C,L,#`P/"]F;VYT/@T*("`@("`-"B`@("`@("`@
M("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@
M/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG
M/@T*("`@(`T*("`@("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^,S`L,#`P/"]F;VYT/@T*(`T*("`@("`@("`@
M(#PO9&EV/@T*("`@#0H@("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T
M<CX-"B`@(`T*("`@("`@/'1R/@T*("`-"B`@("`@("`@/'1D('-T>6QE/3-$
M)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@
M("`@("`@("9N8G-P.PT*(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@
M("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C
M:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78^#0H@(`T*("`@("`@("`@("`@
M/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@
M9F]N="US:7IE.B`Q,"XP<'0[)SY4;W1A;`T*("`-"B`@("`@("`@("`@(&YE
M="!S86QE<SPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@/"]D:78^#0H@("`-
M"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B
M;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@
M("`@("`F;F)S<#L-"B`-"B`@("`@("`@/"]T9#X-"B`@("`@#0H@("`@("`@
M(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[
M)SX-"B`@("`-"B`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ
M(')I9VAT.R<^#0H@("`@#0H@("`@("`@("`@("`\9F]N="!S='EL93TS1"=F
M;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P
M=#LG/B0\+V9O;G0^#0H@#0H@("`@("`@("`@/"]D:78^#0H@("`-"B`@("`@
M("`@/"]T9#X-"B`@("`@#0H@("`@("`@(#QT9"!S='EL93TS1"=B;W)D97(M
M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`@("`-"B`@("`@("`@("`\
M9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@("`@#0H@("`@
M("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W
M(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/C8L-#<S+#`P,#PO9F]N=#X-
M"B`@("`-"B`@("`@("`@("`\+V1I=CX-"B`@(`T*("`@("`@("`\+W1D/@T*
M("`@("`-"B`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P
M="!S;VQI9"!B;&%C:SLG/@T*("`@(`T*("`@("`@("`@(#QD:78@<W1Y;&4]
M,T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`@("`-"B`@("`@("`@("`@(#QF
M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O
M;G0M<VEZ93H@,3`N,'!T.R<^)#PO9F]N=#X-"B`-"B`@("`@("`@("`\+V1I
M=CX-"B`@(`T*("`@("`@("`\+W1D/@T*("`@("`-"B`@("`@("`@/'1D('-T
M>6QE/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*("`@
M(`T*("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[
M)SX-"B`@("`-"B`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^-BPP
M.#$L,#`P/"]F;VYT/@T*("`@(`T*("`@("`@("`@(#PO9&EV/@T*("`@#0H@
M("`@("`@(#PO=&0^#0H@("`@(`T*("`@("`@/"]T<CX-"B`@(`T*("`@(#PO
M=&%B;&4^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO
M=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R
M=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E
M;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A
M-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O4VAE970R-"YH=&UL#0I#;VYT
M96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT
M96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH
M=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N
M="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\
M<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO
M*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A
M9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$
M240P14U%/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C
M;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D-/34U)5$U%3E13($%.
M1"!#3TY424Y'14Y#2453("A486)L97,I/&)R/CPO<W1R;VYG/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/C$R($UO;G1H<R!%
M;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^0V]M;6ET;65N=',@86YD($-O
M;G1I;F=E;F-I97,@1&ES8VQO<W5R92!;06)S=')A8W1=/"]S=')O;F<^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-C:&5D=6QE(&]F($9U
M='5R92!-:6YI;75M(%)E;G1A;"!087EM96YT<R!F;W(@3W!E<F%T:6YG($QE
M87-E<R!;5&%B;&4@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQT86)L92!S='EL93TS1"=B;W)D97(M<W!A8VEN9SH@,'!X
M.R!B;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R!W:61T:#H@-#,V<'@[(&AE
M:6=H=#H@,3,V<'@[)SX-"B`@("`@#0H@("`@("`-"B`@#0H@("`@("`@(#QT
M<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#$Q-2XU
M<'0[)SX-"B`@("`@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@("`@
M("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL93TS1"=W:61T:#H@
M-3$N-S5P=#LG/@T*("`@("`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@
M("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)W=I
M9'1H.B`Q-2XW-7!T.R<^#0H@("`@(`T*("`@("`@("`@("`@)B,Q-C`[#0H@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G=VED=&@Z(#4W+C!P=#LG/@T*("`@(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@
M("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4]
M,T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@
M("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S='EL
M93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z
M(#$P+C!P=#LG/EEE87)S#0H@("`@#0H@("`@("`@("`@("`@($5N9&EN9R!-
M87D@,S$L/"]F;VYT/@T*("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@("`-
M"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED(&)L86-K.R<^#0H@#0H@("`@("`@
M("`@("`F(S$V,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA
M8VL[)SX-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O<F1E<BUB;W1T
M;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@("`@)B,Q-C`[
M#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@
M("`@#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0^#0H@#0H@
M("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@("`@("`@("`@("`\9F]N="!S
M='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I
M>F4Z(#$P+C!P=#LG/C(P,30\+V9O;G0^#0H@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D
M/@T*(`T*("`@("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D
M/@T*("`-"B`@("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`\9&EV('-T
M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@
M(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[
M(&9O;G0M<VEZ93H@,3`N,'!T.R<^)B,Q-C`[)#PO9F]N=#X-"B`@(`T*("`@
M("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*
M("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78@<W1Y;&4],T0G
M=&5X="UA;&EG;CH@<FEG:'0[)SX-"B`-"B`@("`@("`@("`@("`@/&9O;G0@
M<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.B`Q,"XP<'0[)SXR-#<L.3`R/"]F;VYT/@T*("`@(`T*("`@("`@("`@
M("`@/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@
M("`\+W1R/@T*("`@("`-"B`@("`@("`@/'1R/@T*("`@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@(#QD:78^#0H@("`@#0H@("`@("`@("`@
M("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M
M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^,C`Q-3PO9F]N=#X-"B`-"B`@("`@
M("`@("`@(#PO9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0^#0H@#0H@("`@("`@("`@("`F(S$V,#L-"B`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9#X-"B`-"B`@("`@("`@
M("`@("8C,38P.PT*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@
M("`@/'1D/@T*(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS1"=T97AT+6%L
M:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N="!S='EL93TS
M1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P
M+C!P=#LG/C(U-2PS-C,\+V9O;G0^#0H@("`@#0H@("`@("`@("`@("`\+V1I
M=CX-"B`@("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^
M#0H@("`@(`T*("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D/@T*
M(`T*("`@("`@("`@("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O
M;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N
M="US:7IE.B`Q,"XP<'0[)SXR,#$V/"]F;VYT/@T*(`T*("`@("`@("`@("`@
M/"]D:78^#0H@("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@
M(#QT9#X-"B`-"B`@("`@("`@("`@("8C,38P.PT*("`@#0H@("`@("`@("`@
M/"]T9#X-"B`@#0H@("`@("`@("`@/'1D/@T*(`T*("`@("`@("`@("`@)B,Q
M-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\=&0^
M#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I
M9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE/3-$)V9O;G0M
M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^
M,C8S+#`S,3PO9F]N=#X-"B`@("`-"B`@("`@("`@("`@(#PO9&EV/@T*("`@
M("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@/"]T<CX-"B`@("`@
M#0H@("`@("`@(#QT<CX-"B`@("`-"B`@("`@("`@("`\=&0@<W1Y;&4],T0G
M8F]R9&5R+6)O='1O;2UW:61T:#H@,7!T.R!B;W)D97(M8F]T=&]M+7-T>6QE
M.B!S;VQI9#LG/@T*("`@#0H@("`@("`@("`@("`\9&EV/@T*("`@(`T*("`@
M("`@("`@("`@("`\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@
M3F5W(%)O;6%N.R!F;VYT+7-I>F4Z(#$P+C!P=#LG/CQF;VYT('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N
M,'!T.R<^,C`Q-SPO9F]N=#X\+V9O;G0^#0H@("`-"B`@("`@("`@("`@(#PO
M9&EV/@T*("`@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@("`@("`@("`\
M=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;2UW:61T:#H@,7!T.R!B;W)D97(M
M8F]T=&]M+7-T>6QE.B!S;VQI9#LG/@T*("`@#0H@("`@("`@("`@("`F(S$V
M,#L-"B`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S
M='EL93TS1"=B;W)D97(M8F]T=&]M+7=I9'1H.B`Q<'0[(&)O<F1E<BUB;W1T
M;VTM<W1Y;&4Z('-O;&ED.R<^#0H@("`-"B`@("`@("`@("`@("8C,38P.PT*
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTM=VED=&@Z(#%P=#L@8F]R9&5R+6)O='1O;2US
M='EL93H@<V]L:60[)SX-"B`@(`T*("`@("`@("`@("`@/&1I=B!S='EL93TS
M1"=T97AT+6%L:6=N.B!R:6=H=#LG/@T*(`T*("`@("`@("`@("`@("`\9F]N
M="!S='EL93TS1"=F;VYT+69A;6EL>3H@5&EM97,@3F5W(%)O;6%N.R!F;VYT
M+7-I>F4Z(#$P+C!P=#LG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.B!4
M:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@,3`N,'!T.R<^-C8L,C0P/"]F
M;VYT/CPO9F]N=#X-"B`@("`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@("`@
M#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@(#PO='(^#0H@("`@(`T*
M("`@("`@("`\='(^#0H@("`@#0H@("`@("`@("`@/'1D('-T>6QE/3-$)V)O
M<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@("`@("`@
M("`@/&1I=CX-"B`@("`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G
M9F]N="UF86UI;'DZ(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP
M<'0[)SY4;W1A;#PO9F]N=#X-"B`@#0H@("`@("`@("`@("`\+V1I=CX-"B`@
M("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D('-T>6QE
M/3-$)V)O<F1E<BUB;W1T;VTZ(#%P="!S;VQI9"!B;&%C:SLG/@T*(`T*("`@
M("`@("`@("`@)B,Q-C`[#0H@("`-"B`@("`@("`@("`\+W1D/@T*("`-"B`@
M("`@("`@("`\=&0@<W1Y;&4],T0G8F]R9&5R+6)O='1O;3H@,7!T('-O;&ED
M(&)L86-K.R<^#0H@#0H@("`@("`@("`@("`\9&EV('-T>6QE/3-$)W1E>'0M
M86QI9VXZ(')I9VAT.R<^#0H@#0H@("`@("`@("`@("`@(#QF;VYT('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.B!4:6UE<R!.97<@4F]M86X[(&9O;G0M<VEZ93H@
M,3`N,'!T.R<^)#PO9F]N=#X-"B`@(`T*("`@("`@("`@("`@/"]D:78^#0H@
M("`@(`T*("`@("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`@(#QT9"!S='EL
M93TS1"=B;W)D97(M8F]T=&]M.B`Q<'0@<V]L:60@8FQA8VL[)SX-"B`-"B`@
M("`@("`@("`@(#QD:78@<W1Y;&4],T0G=&5X="UA;&EG;CH@<FEG:'0[)SX-
M"B`-"B`@("`@("`@("`@("`@/&9O;G0@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M(%1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.B`Q,"XP<'0[)SXX,S(L-3,V
M/"]F;VYT/@T*("`@(`T*("`@("`@("`@("`@/"]D:78^#0H@("`@(`T*("`@
M("`@("`@(#PO=&0^#0H@(`T*("`@("`@("`\+W1R/@T*("`@("`-"B`@("`@
M(`T*("`-"B`@("`\+W1A8FQE/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM
M+2TM+3U?3F5X=%!A<G1?8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D
M,#`Q,#DT#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+V(R86-A.&8Q
M7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-"]7;W)K<VAE971S+U-H965T
M,C4N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R
M:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S
M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE
M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA
M<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R
M8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\
M+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS
M1')E<&]R="!I9#TS1$E$,$5/54)'/@T*("`@("`@/'1R/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG
M/E-534%262!/1B!324=.249)0T%.5"!!0T-/54Y424Y'(%!/3$E#2453("A$
M971A:6QS*2`H55-$("0I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/C$R($UO;G1H<R!%;F1E9#PO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@^36%Y(#,Q+"`R,#$R/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#X\<W1R;VYG/E-534%262!/1B!324=.249)0T%.5"!!0T-/
M54Y424Y'(%!/3$E#2453("A$971A:6QS*2!;3&EN92!)=&5M<UT\+W-T<F]N
M9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O<&5R='DL
M(%!L86YT(&%N9"!%<75I<&UE;G0L($YE="`H:6X@1&]L;&%R<RD\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-C4T+#8R,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-3@T+#@R-#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M1&5P<F5C:6%T:6]N+"!$97!L971I;VX@86YD($%M;W)T:7IA=&EO;B`H:6X@
M1&]L;&%R<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$X-RPS
M,C4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XQ-#<L,CDW/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y!;6]R=&EZ871I;VX@;V8@26YT86YG:6)L92!!<W-E=',@
M*&EN($1O;&QA<G,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR
M.2PS.#,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XS,BPX,C<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D5Q=6ET>2!-971H;V0@26YV97-T;65N="P@3W=N97)S
M:&EP(%!E<F-E;G1A9V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C8N,#`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y2979E;G5E(%)E8V]G;FET:6]N+"!386QE<R!2971U<FYS+"!2
M97-E<G9E(&9O<B!386QE<R!2971U<FYS("AI;B!$;VQL87)S*3PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4F5S96%R8V@@86YD($1E=F5L
M;W!M96YT($5X<&5N<V4@*&EN($1O;&QA<G,I/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XT-3DL,#@V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,S0W+#$R.#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^061V97)T:7-I;F<@17AP
M96YS92`H:6X@1&]L;&%R<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C8L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^."PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D%N=&ED:6QU=&EV92!396-U<FET:65S($5X8VQU
M9&5D(&9R;VT@0V]M<'5T871I;VX@;V8@16%R;FEN9W,@4&5R(%-H87)E+"!!
M;6]U;G0@*&EN(%-H87)E<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XQ.34L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y/;F4@0W5S=&]M97(@6TUE;6)E<ET\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY354U!4ED@3T8@4TE'
M3DE&24-!3E0@04-#3U5.5$E.1R!03TQ)0TE%4R`H1&5T86EL<RD@6TQI;F4@
M271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D-O;F-E;G1R871I;VX@4FES:RP@4&5R8V5N=&%G93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,CDN-S`E/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S<N,C`E/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.97<@0W5S=&]M
M97(@6TUE;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M/'-T<F]N9SY354U!4ED@3T8@4TE'3DE&24-!3E0@04-#3U5.5$E.1R!03TQ)
M0TE%4R`H1&5T86EL<RD@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;F-E;G1R871I;VX@4FES:RP@
M4&5R8V5N=&%G93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`N
M.#`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y$;VUE<W1I8R!#=7-T;VUE<B!;365M8F5R73PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-534%262!/1B!324=.249)
M0T%.5"!!0T-/54Y424Y'(%!/3$E#2453("A$971A:6QS*2!;3&EN92!)=&5M
M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M06-C;W5N=',@4F5C96EV86)L92P@26YI=&EA;"!#<F5D:70@3&EM:70@*&EN
M($1O;&QA<G,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R:#X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E-U<'!L:65R($-O;F-E;G1R871I;VX@4FES:R!;365M8F5R73PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-534%262!/1B!3
M24=.249)0T%.5"!!0T-/54Y424Y'(%!/3$E#2453("A$971A:6QS*2!;3&EN
M92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^0V]N8V5N=')A=&EO;B!2:7-K+"!097)C96YT86=E/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XR-BXV,"4\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS,"XX,"4\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DUE>&EC;R!;
M365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R
M;VYG/E-534%262!/1B!324=.249)0T%.5"!!0T-/54Y424Y'(%!/3$E#2453
M("A$971A:6QS*2!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)Y+"!'<F]S<R`H:6X@1&]L
M;&%R<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,U-2PP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU
M,S@L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y0<F]P97)T>2P@4&QA;G0@86YD($5Q=6EP;65N="P@3F5T("AI
M;B!$;VQL87)S*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`X
M+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@-"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R:#X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D%C8V]U;G1S(%)E8V5I=F%B;&4@6TUE;6)E<ET\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY354U!4ED@
M3T8@4TE'3DE&24-!3E0@04-#3U5.5$E.1R!03TQ)0TE%4R`H1&5T86EL<RD@
M6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/D-O;F-E;G1R871I;VX@4FES:RP@4&5R8V5N=&%G93PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,30N.#`E/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#4N-C`E/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y-87)K
M971I;F<@86YD($1I<W1R:6)U=&EO;B!2:6=H=',@6TUE;6)E<ET\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY354U!4ED@3T8@
M4TE'3DE&24-!3E0@04-#3U5.5$E.1R!03TQ)0TE%4R`H1&5T86EL<RD@6TQI
M;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D9I;FET92U,:79E9"!);G1A;F=I8FQE($%S<V5T+"!5<V5F=6P@
M3&EF93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^,3@@>65A<G,\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R:#X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E!A=&5N=',@6TUE;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^/'-T<F]N9SY354U!4ED@3T8@4TE'3DE&24-!3E0@04-#3U5.5$E.
M1R!03TQ)0TE%4R`H1&5T86EL<RD@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D9I;FET92U,:79E9"!)
M;G1A;F=I8FQE($%S<V5T+"!5<V5F=6P@3&EF93PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^,3<@>65A<G,\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DUI;FEM=6T@6TUE;6)E<ET\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY354U!4ED@
M3T8@4TE'3DE&24-!3E0@04-#3U5.5$E.1R!03TQ)0TE%4R`H1&5T86EL<RD@
M6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/E!R;W!E<G1Y+"!0;&%N="!A;F0@17%U:7!M96YT+"!5<V5F
M=6P@3&EF93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^-2!Y96%R
M<SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^36%X:6UU;2!;365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/E-534%262!/1B!324=.249)0T%.5"!!0T-/54Y4
M24Y'(%!/3$E#2453("A$971A:6QS*2!;3&EN92!)=&5M<UT\+W-T<F]N9SX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O<&5R='DL(%!L
M86YT(&%N9"!%<75I<&UE;G0L(%5S969U;"!,:69E/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#XQ,"!Y96%R<SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^
M#0H-"BTM+2TM+3U?3F5X=%!A<G1?8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?
M8S=C-S=D,#`Q,#DT#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+V(R
M86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-"]7;W)K<VAE971S
M+U-H965T,C8N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O
M=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S
M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@
M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M
M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R
M:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE
M;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C
M;&%S<STS1')E<&]R="!I9#TS1$E$,$4V14%#/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,3X\
M<W1R;VYG/E-534%262!/1B!324=.249)0T%.5"!!0T-/54Y424Y'(%!/3$E#
M2453("A$971A:6QS*2`M($EN=F5N=&]R:65S("A54T0@)"D\8G(^/"]S=')O
M;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S
M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q
M,CQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N
M9SY);G9E;G1O<FEE<R!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)A=R!M871E<FEA;',\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-S@W+#`P,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@.#DV+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5V]R
M:R!I;B!P<F]G<F5S<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M-34U+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C4U-"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D9I;FES:&5D('!R;V1U8W1S/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR,CDL,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S<Q+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E1O=&%L/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$L-3<Q+#(R,3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,2PX
M,C$L,#<R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO
M=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R
M=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E
M;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A
M-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O4VAE970R-RYH=&UL#0I#;VYT
M96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT
M96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH
M=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N
M="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\
M<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO
M*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A
M9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$
M240P14A&04,^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L
M(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^4U5-05)9($]&(%-)
M1TY)1DE#04Y4($%#0T]53E1)3D<@4$],24-)15,@*$1E=&%I;',I("T@0FQA
M8VLM4V-H;VQE<R!O<'1I;VYS+7!R:6-I;F<@;6]D96P\8G(^/"]S=')O;F<^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^,3(@
M36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CX\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3(\8G(^/"]T:#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4U5-05)9($]&
M(%-)1TY)1DE#04Y4($%#0T]53E1)3D<@4$],24-)15,@*$1E=&%I;',I("T@
M0FQA8VLM4V-H;VQE<R!O<'1I;VYS+7!R:6-I;F<@;6]D96P@6TQI;F4@271E
M;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D1I=FED96YD('EI96QD/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XP+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C`N,#`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y%>'!E8W1E9"!V;VQA=&EL:71Y/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#XW,"XU.2TW,"XW,"4\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XW-RXW-BTX-"XY-R4\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E)I<VL@9G)E92!I;G1E<F5S="!R871E/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XP+C4Q+3`N-3,E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^,"XV,RTP+C<V)3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^17AP96-T960@;&EF
M93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^,RXU,"!Y96%R<SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/C,N
M,C4M,RXW-2!Y96%R<SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?
M3F5X=%!A<G1?8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT
M#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+V(R86-A.&8Q7V9D,3E?
M-#@V,E]B838R7V,W8S<W9#`P,3`Y-"]7;W)K<VAE971S+U-H965T,C@N:'1M
M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L
M90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI
M(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS
M1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU
M=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H
M;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP
M=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R
M="!I9#TS1$E$,$532$%%/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/E-534%2
M62!/1B!324=.249)0T%.5"!!0T-/54Y424Y'(%!/3$E#2453("A$971A:6QS
M*2`M($)L86-K+5-C:&]L97,@;W!T:6]N<RUP<FEC:6YG(&UO9&5L("A087)E
M;G1H971I8V%L<RD\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@@8V]L<W!A;CTS1#(^,3(@36]N=&AS($5N9&5D/"]T:#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/DUA>2`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y-87D@,S$L(#(P,3(\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/CQS=')O;F<^4U5-05)9($]&(%-)1TY)1DE#04Y4($%#0T]53E1)
M3D<@4$],24-)15,@*$1E=&%I;',I("T@0FQA8VLM4V-H;VQE<R!O<'1I;VYS
M+7!R:6-I;F<@;6]D96P@*%!A<F5N=&AE=&EC86QS*2!;3&EN92!)=&5M<UT\
M+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^17AP
M96-T960@=F]L871I;&ET>2P@;6EN:6UU;3PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^-S`N-3DE/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^-S<N-S8E/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%>'!E8W1E9"!V;VQA=&EL:71Y
M+"!M87AI;75M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XW,"XW
M,"4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XX-"XY-R4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/E)I<VL@9G)E92!I;G1E<F5S="!R871E+"!M:6YI;75M/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XP+C4Q)3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`N-C,E/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y2:7-K
M(&9R964@:6YT97)E<W0@<F%T92P@;6%X:6UU;3PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,"XU,R4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XP+C<V)3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^17AP96-T960@;&EF92!T97)M
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XS('EE87)S(#8@;6]N
M=&AS/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y-:6YI;75M(%M-96UB97)=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/CQS=')O;F<^4U5-05)9($]&(%-)1TY)1DE#04Y4($%#0T]5
M3E1)3D<@4$],24-)15,@*$1E=&%I;',I("T@0FQA8VLM4V-H;VQE<R!O<'1I
M;VYS+7!R:6-I;F<@;6]D96P@*%!A<F5N=&AE=&EC86QS*2!;3&EN92!)=&5M
M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M17AP96-T960@;&EF92!T97)M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XS('EE87)S(#,@;6]N=&AS/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y-87AI;75M(%M-96UB97)=/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4U5-05)9($]&
M(%-)1TY)1DE#04Y4($%#0T]53E1)3D<@4$],24-)15,@*$1E=&%I;',I("T@
M0FQA8VLM4V-H;VQE<R!O<'1I;VYS+7!R:6-I;F<@;6]D96P@*%!A<F5N=&AE
M=&EC86QS*2!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^17AP96-T960@;&EF92!T97)M/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XS('EE87)S(#D@;6]N=&AS/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO
M8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F
M9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ
M(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q
M,#DT+U=O<FMS:&5E=',O4VAE970R.2YH=&UL#0I#;VYT96YT+51R86YS9F5R
M+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E
M>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A
M9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E
M;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4]
M,T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M
M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^
M#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P13)+04,^#0H@
M("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q
M(')O=W-P86X],T0R/CQS=')O;F<^4U5-05)9($]&(%-)1TY)1DE#04Y4($%#
M0T]53E1)3D<@4$],24-)15,@*$1E=&%I;',I("T@4F5C;VYC:6QI871I;VX@
M;V8@=&AE(&YU;65R871O<G,@86YD(&1E;F]M:6YA=&]R<R!O9B!T:&4@8F%S
M:6,@86YD(&1I;'5T960@96%R;FEN9W,@<&5R('-H87)E("A54T0@)"D\8G(^
M/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A
M;CTS1#(^,3(@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB
M<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3(\
M8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^
M4F5C;VYC:6QI871I;VX@;V8@=&AE(&YU;65R871O<G,@86YD(&1E;F]M:6YA
M=&]R<R!O9B!T:&4@8F%S:6,@86YD(&1I;'5T960@96%R;FEN9W,@<&5R('-H
M87)E(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^3G5M97)A=&]R(&9O<B!B87-I8R!A;F0@9&EL=71E9"!N
M970@:6YC;VUE('!E<B!C;VUM;VX@<VAA<F4@*&EN($1O;&QA<G,I/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#4S-BPY-3<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#4T."PT,S4\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D1E;F]M:6YA=&]R(&9O<B!B87-I8R!N970@:6YC;VUE('!E<B!C;VUM;VX@
M<VAA<F4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<L,#(T+#0Q
M.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C8L.#@W+#DR.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^3W!T:6]N<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^-#(V+#8Y-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C(Q.2PX,S`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1E;F]M:6YA=&]R(&9O<B!D:6QU=&5D
M(&YE="!I;F-O;64@<&5R(&-O;6UO;B!S:&%R93PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-RPT-3$L,3$S/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-RPQ,#<L-S4Y/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y"87-I8R!N970@
M:6YC;VUE('!E<B!C;VUM;VX@<VAA<F4@*&EN($1O;&QA<G,@<&5R('-H87)E
M*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C`X/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C`X
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y$:6QU=&5D(&YE="!I;F-O;64@<&5R(&-O;6UO;B!S:&%R92`H:6X@1&]L
M;&%R<R!P97(@<VAA<F4I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XD(#`N,#<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#`N,#@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]
M7TYE>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y
M-`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y
M7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#,P+FAT
M;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B
M;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I
M:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78]
M,T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]
M=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13
M:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I
M<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O
M<G0@:60],T1)1#!%-D-!0SX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#$^/'-T<F]N9SY)3E1!
M3D=)0DQ%($%34T544RP@;F5T("A$971A:6QS*2`M($EN=&%N9VEB;&4@87-S
M971S+"!N970@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$R/&)R/CPO=&@^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/DEN=&%N9VEB;&4@87-S971S
M+"!N970@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y0871E;G1S(&%N9"!L:6-E;G-E<SPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`R-#4L,3<T/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`R-#4L,3<T/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,97-S
M(&%C8W5M=6QA=&5D(&%M;W)T:7IA=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XH-SDL.3<T*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#4P+#4Y,2D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;W4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);G1A;F=I8FQE($%S<V5T
M<RP@3F5T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$V-2PR
M,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XD(#$Y-"PU.#,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE
M>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*
M0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X
M-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#,Q+FAT;6P-
M"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-
M"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-
M"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#
M;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F
M+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W
M+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^
M/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@
M:60],T1)1#!%3D9!0SX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#$^/'-T<F]N9SY)3E1!3D=)
M0DQ%($%34T544RP@;F5T("A$971A:6QS*2`M($%M;W)T:7IA=&EO;B!O9B!)
M;G1A;F=I8FQE($%S<V5T<R`H55-$("0I/&)R/CPO<W1R;VYG/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CX\+W1H/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY!;6]R=&EZ871I
M;VX@;V8@26YT86YG:6)L92!!<W-E=',@6T%B<W1R86-T73PO<W1R;VYG/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#XR,#$T/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#(S+#`Y.3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^,C`Q-3PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C,L.34X/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#XR,#$V/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,RPY-3@\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/C(P,3<\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C(S+#DU.#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^,C`Q.#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,3@L,3$P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y4:&5R96%F=&5R/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT.2PT,3<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;W4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y4;W1A;#PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q-C(L-3`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D
M>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y
M7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I
M;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT
M+U=O<FMS:&5E=',O4VAE970S,BYH=&UL#0I#;VYT96YT+51R86YS9F5R+45N
M8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O
M:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-
M"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0]
M,T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T
M97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E
M(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@
M("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P139'04,^#0H@("`@
M("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O
M=W-P86X],T0Q/CQS=')O;F<^04-#3U5.5%,@4$%904),12!!3D0@04-#4E5%
M1"!%6%!%3E-%4R`H1&5T86EL<RD@+2!!8V-R=65D($5X<&5N<V5S("9A;7`[
M($%C8W)U960@3&EA8FEL:71I97,@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$R/&)R/CPO
M=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D%C8W)U
M960@17AP96YS97,@)F%M<#L@06-C<G5E9"!,:6%B:6QI=&EE<R!;06)S=')A
M8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D%C8V]U;G1S('!A>6%B;&4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,C@R+#$S.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@,3@W+#8Q.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06-C<G5E9"!E>'!E;G-E<SPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)FYB<W`[)FYB<W`[/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#`L,#,V
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y$969E<G)E9"!R96YT/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XV.2PW-SD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XW-"PX-34\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/DEN8V]M92!T87AE<R!P87EA8FQE/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#LF;F)S<#L\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU.2PY,S@\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;W4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!
M8V-O=6YT<R!P87EA8FQE(&%N9"!A8V-R=65D(&5X<&5N<V5S+"!4;W1A;#PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`S-3$L.3$W/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`S-C(L
M-#0W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B
M;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B
M,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M
M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?
M8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O4VAE970S,RYH=&UL#0I#;VYT96YT
M+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT
M+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL
M/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4
M>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R
M:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$
M;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-
M"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P
M14],0TD^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O
M;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^4TA!4D5(3TQ$15)3)R!%
M455)5%D@*$1E=&%I;',I("A54T0@)"D\8G(^/"]S=')O;F<^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^,2!-;VYT:',@16YD
M960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXQ
M,B!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C
M;VQS<&%N/3-$-SXQ($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H(&-O;'-P86X],T0Q/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H(&-O;'-P86X],T0Q/C$@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D%P
M<BX@,S`L(#(P,3(\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^
M36%Y(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/DUA>2`S,2P@,C`Q,CQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y*86XN(#,Q+"`R,#$R/&)R/D5M<&QO>65E(%-T;V-K($]P=&EO;B!;365M
M8F5R73QB<CY/9F9I8V5R<RP@1&ER96-T;W)S(&%N9"!%;7!L;WEE97,@6TUE
M;6)E<ET\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^07!R+B`S
M,"P@,C`Q,CQB<CY%;7!L;WEE92!3=&]C:R!/<'1I;VX@6TUE;6)E<ET\8G(^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2F%N+B`S,2P@,C`Q,CQB
M<CY/9F9I8V5R<RP@1&ER96-T;W)S(&%N9"!%;7!L;WEE97,@6TUE;6)E<ET\
M8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^3V-T+B`S,2P@,C`Q
M,CQB<CY%;7!L;WEE97,@6TUE;6)E<ET\8G(^/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^3V-T+B`S,2P@,C`Q,CQB<CY%;7!L;WEE97,@6TUE;6)E
M<ET\8G(^36EN:6UU;2!;365M8F5R73QB<CX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y/8W0N(#,Q+"`R,#$R/&)R/D5M<&QO>65E<R!;365M8F5R
M73QB<CY-87AI;75M(%M-96UB97)=/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/D%U9RX@,S$L(#$Y.3D\8G(^,3DY.2!0;&%N(%M-96UB97)=
M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIA;BX@,S$L(#(P
M,#`\8G(^,3DY.2!0;&%N(%M-96UB97)=/&)R/CPO=&@^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1H/D%U9RX@,S$L(#(P,3`\8G(^,C`Q,"!0;&%N(%M-96UB
M97)=/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R
M;VYG/E-(05)%2$],1$524R<@15%52519("A$971A:6QS*2!;3&EN92!)=&5M
M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N($%R<F%N9V5M96YT(&)Y(%-H87)E
M+6)A<V5D(%!A>6UE;G0@07=A<F0L($YU;6)E<B!O9B!3:&%R97,@075T:&]R
M:7IE9"`H:6X@4VAA<F5S*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,2PP,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^.#4P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N
M($%R<F%N9V5M96YT(&)Y(%-H87)E+6)A<V5D(%!A>6UE;G0@07=A<F0L($YU
M;6)E<B!O9B!3:&%R97,@075T:&]R:7IE9"P@06YN=6%L($EN8W)E;65N="P@
M5&AR97-H;VQD(%!E<F-E;G1A9V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C$N-3`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y3:&%R92UB87-E9"!#;VUP96YS871I;VX@07)R86YG
M96UE;G0@8GD@4VAA<F4M8F%S960@4&%Y;65N="!!=V%R9"P@3G5M8F5R(&]F
M(%-H87)E<R!!=71H;W)I>F5D+"!!;FYU86P@26YC<F5M96YT+"!4:')E<VAO
M;&0@3G5M8F5R("AI;B!3:&%R97,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XU,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y3:&%R92UB87-E9"!#;VUP96YS871I;VX@07)R
M86YG96UE;G0@8GD@4VAA<F4M8F%S960@4&%Y;65N="!!=V%R9"P@4'5R8VAA
M<V4@4')I8V4@;V8@0V]M;6]N(%-T;V-K+"!097)C96YT/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XX,"XP,"4\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XX,"XP,"4\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-H87)E+6)A<V5D
M($-O;7!E;G-A=&EO;B!!<G)A;F=E;65N="!B>2!3:&%R92UB87-E9"!087EM
M96YT($%W87)D+"!%>'!I<F%T:6]N(%!E<FEO9#PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^-2!Y96%R<SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/C4@>65A<G,\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XU('EE87)S/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^,3`@>65A<G,\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XQ
M,"!Y96%R<SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N($%R<F%N9V5M96YT
M<R!B>2!3:&%R92UB87-E9"!087EM96YT($%W87)D+"!/<'1I;VYS+"!'<F%N
M=',@:6X@4&5R:6]D+"!796EG:'1E9"!!=F5R86=E($5X97)C:7-E(%!R:6-E
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N-S,\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N-C<\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD
M(#`N-#0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XD(#`N-#,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XD(#`N-C4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XD(#`N-C@\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-H87)E+6)A<V5D($-O;7!E;G-A
M=&EO;B!!<G)A;F=E;65N="!B>2!3:&%R92UB87-E9"!087EM96YT($%W87)D
M+"!/<'1I;VYS+"!%>&5R8VES97,@:6X@4&5R:6]D+"!);G1R:6YS:6,@5F%L
M=64@*&EN($1O;&QA<G,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XD(#<P+#,P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/B0@."PX,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E-H87)E+6)A<V5D($-O;7!E;G-A=&EO;B!!
M<G)A;F=E;65N="!B>2!3:&%R92UB87-E9"!087EM96YT($%W87)D+"!/<'1I
M;VYS+"!/=71S=&%N9&EN9RP@26YT<FEN<VEC(%9A;'5E("AI;B!$;VQL87)S
M*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S4S+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(S,BPP
M,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/E-H87)E+6)A<V5D($-O;7!E;G-A=&EO;B!!<G)A;F=E;65N="!B>2!3
M:&%R92UB87-E9"!087EM96YT($%W87)D+"!/<'1I;VYS+"!%>&5R8VES86)L
M92P@26YT<FEN<VEC(%9A;'5E("AI;B!$;VQL87)S*3PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,38R+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<Y+#`P,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^16UP;&]Y964@4V5R
M=FEC92!3:&%R92UB87-E9"!#;VUP96YS871I;VXL($YO;G9E<W1E9"!!=V%R
M9',L($-O;7!E;G-A=&EO;B!.;W0@>65T(%)E8V]G;FEZ960L(%-T;V-K($]P
M=&EO;G,@*&EN($1O;&QA<G,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XR,BPP,S0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D5M<&QO>65E(%-E<G9I8V4@4VAA<F4M8F%S960@0V]M
M<&5N<V%T:6]N+"!.;VYV97-T960@07=A<F1S+"!#;VUP96YS871I;VX@0V]S
M="!.;W0@>65T(%)E8V]G;FEZ960L(%!E<FEO9"!F;W(@4F5C;V=N:71I;VX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/C(@>65A<G,@,3$S(&1A
M>7,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/E-H87)E+6)A<V5D($-O;7!E;G-A=&EO;B!!<G)A;F=E;65N="!B>2!3
M:&%R92UB87-E9"!087EM96YT($%W87)D+"!/<'1I;VYS+"!%>&5R8VES86)L
M92P@5V5I9VAT960@079E<F%G92!296UA:6YI;F<@0V]N=')A8W1U86P@5&5R
M;3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^,R!Y96%R<R`S(&UO
M;G1H<SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N($%R<F%N9V5M96YT(&)Y
M(%-H87)E+6)A<V5D(%!A>6UE;G0@07=A<F0L($]P=&EO;G,L($=R86YT<R!I
M;B!097)I;V0L($=R;W-S("AI;B!3:&%R97,I/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XQ,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XS,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT,#(L-3`P/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S`L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3:&%R
M92UB87-E9"!#;VUP96YS871I;VX@07)R86YG96UE;G0@8GD@4VAA<F4M8F%S
M960@4&%Y;65N="!!=V%R9"P@3W!T:6]N<RP@17AE<F-I<V5S(&EN(%!E<FEO
M9"`H:6X@4VAA<F5S*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,3(R+#,W-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C@T+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N+"!3:&%R
M97,@075T:&]R:7IE9"!U;F1E<B!3=&]C:R!/<'1I;VX@4&QA;G,L($5X97)C
M:7-E(%!R:6-E(%)A;F=E+"!,;W=E<B!286YG92!,:6UI=#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C,\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N,S@\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-H87)E+6)A<V5D
M($-O;7!E;G-A=&EO;BP@4VAA<F5S($%U=&AO<FEZ960@=6YD97(@4W1O8VL@
M3W!T:6]N(%!L86YS+"!%>&5R8VES92!0<FEC92!286YG92P@57!P97(@4F%N
M9V4@3&EM:70\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XW
M,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@,"XW,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^4')O8V5E9',@9G)O;2!3=&]C:R!/<'1I;VYS($5X97)C:7-E
M9"`H:6X@1&]L;&%R<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C4Q+#4Q-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C0W+#<Y,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^4W1O8VL@27-S=65D($1U<FEN9R!097)I;V0L(%-H
M87)E<RP@3F5W($ES<W5E<R`H:6X@4VAA<F5S*3PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,C`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4VAA<F5S($ES<W5E9"P@4')I8V4@
M4&5R(%-H87)E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$N
M,C4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/E-T;V-K($ES<W5E9"!$=7)I;F<@4&5R:6]D+"!686QU92P@3F5W($ES
M<W5E<R`H:6X@1&]L;&%R<RD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,C4P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^4VAA<F5S($ES<W5A8FQE(%1O($EN=F5S=&]R<R`H
M:6X@4VAA<F5S*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C`P
M+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4VAA<F4@27-S=6%B;&4@5&\@26YV97-T;W)S+"!3:&%R92!0<FEC
M93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q+C(U/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO
M8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F
M9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I;VXZ
M(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q
M,#DT+U=O<FMS:&5E=',O4VAE970S-"YH=&UL#0I#;VYT96YT+51R86YS9F5R
M+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E
M>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A
M9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E
M;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4]
M,T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M
M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^
M#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P13-&0D<^#0H@
M("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q
M(')O=W-P86X],T0R/CQS=')O;F<^4TA!4D5(3TQ$15)3)R!%455)5%D@*$1E
M=&%I;',I("T@06-T:79I='D@87,@=&\@<W1O8VL@;W!T:6]N<R!O=71S=&%N
M9&EN9R`H55-$("0I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H(&-O;'-P86X],T0Q/C$@36]N=&AS($5N9&5D/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^,3(@36]N=&AS($5N
M9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#,^,3(@
M36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L
M<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A
M;CTS1#,^,3(@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D%P<BX@,S`L(#(P,3(\8G(^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R
M/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,CQB
M<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3$\
M8G(^4')I8V4@4F%N9V4@4&5R(%-H87)E("0P+C,P("T@)#$N,S`@6TUE;6)E
M<ET\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R
M,#$R/&)R/E!R:6-E(%)A;F=E(%!E<B!3:&%R92`D,"XT,R`M("0P+C<S(%M-
M96UB97)=/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S
M,2P@,C`Q,CQB<CY0<FEC92!286YG92!097(@4VAA<F4@)#`N,S@@+2`D,"XW
M,R!;365M8F5R73QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-
M87D@,S$L(#(P,3(\8G(^4')I8V4@4F%N9V4@4&5R(%-H87)E("0P+C,X("T@
M)#$N,S`@6TUE;6)E<ET\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^36%Y(#,Q+"`R,#$R/&)R/E!R:6-E(%)A;F=E(%!E<B!3:&%R92`D,"XS
M,"`M("0P+C<U(%M-96UB97)=/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CY0<FEC92!286YG92!097(@4VAA<F4@
M)#`N-C4@+2`D,"XV."!;365M8F5R73QB<CX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^4')I8V4@4F%N9V4@4&5R(%-H
M87)E("0P+C,P("T@)#`N-S,@6TUE;6)E<ET\8G(^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R/E!R:6-E(%)A;F=E(%!E
M<B!3:&%R92`D,"XS."`M("0P+C<S(%M-96UB97)=/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,SQB<CY0<FEC92!286YG
M92!097(@4VAA<F4@)#`N,S@@+2`D,"XW-2!;365M8F5R73QB<CX\+W1H/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY32$%214A/3$1%
M4E,G($5154E462`H1&5T86EL<RD@+2!!8W1I=FET>2!A<R!T;R!S=&]C:R!O
M<'1I;VYS(&]U='-T86YD:6YG(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/<'1I;VYS($]U='-T86YD
M:6YG+"!.=6UB97(@;V8@4W1O8VL@3W!T:6]N<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,2PP,#`L,C4P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PP,#0L-3`P/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.#0V+#4P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W!T
M:6]N<R!/=71S=&%N9&EN9RP@5V5I9VAT960@079E<F%G92!%>&5R8VES92!0
M<FEC92`H:6X@1&]L;&%R<R!P97(@<VAA<F4I/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XD(#`N-3<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N-#8\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N-#<\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D]P=&EO;G,@1W)A
M;G1E9"P@3G5M8F5R/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XS,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XT,3(L-3`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,S`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/<'1I;VYS($=R86YT960L(%=E
M:6=H=&5D($%V97)A9V4@17AE<F-I<V4@4')I8V4@*&EN($1O;&QA<G,@<&5R
M('-H87)E*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C<S
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`P+C8W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^)"`P+C0T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`P+C0T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^)"`P+C8W/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/<'1I;VYS($5X97)C:7-E9"P@
M3G5M8F5R/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q,C(L,S<U
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^
M*#@T+#`P,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B@X-"PP,#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH,3(R+#,W-2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D]P=&EO;G,@17AE<F-I<V5D+"!7
M96EG:'1E9"!!=F5R86=E($5X97)C:7-E(%!R:6-E("AI;B!$;VQL87)S('!E
M<B!S:&%R92D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XU
M.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@,"XT,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^3W!T:6]N<R!#86YC96QE9"!O<B!%>'!I<F5D+"!.=6UB97(\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#,R-"PR-3`I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-C4L-C(U
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^3W!T:6]N<R!#86YC96QE9"!O<B!%>'!I<F5D+"!796EG:'1E9"!!=F5R
M86=E($5X97)C:7-E(%!R:6-E("AI;B!$;VQL87)S('!E<B!S:&%R92D\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XW,3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XU,CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?8C)A8V$X9C%?
M9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P
M,3`Y-"]7;W)K<VAE971S+U-H965T,S4N:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5.2D%%/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/E-(05)%2$],1$524R<@15%52519("A$
M971A:6QS*2`M($%C=&EV:71Y(&%S('1O(&YO;BUV97-T960@<W1O8VL@;W!T
M:6]N<R`H55-$("0I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H(&-O;'-P86X],T0Q/C$@36]N=&AS($5N9&5D/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^,3(@36]N=&AS($5N
M9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/D%P<BX@,S`L(#(P,3(\8G(^/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1H/DUA>2`S,"P@,C`Q,CQB<CX\+W1H/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY!8W1I=FET>2!A<R!T;R!N;VXM
M=F5S=&5D('-T;V-K(&]P=&EO;G,@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.;VYV97-T960@<VAA<F5S
M(&%T($UA>2`S,2P@,C`Q,CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^-C`R+#(U,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^3F]N=F5S=&5D('-H87)E<R!A="!-87D@,S$L(#(P,3(@
M*&EN($1O;&QA<G,@<&5R('-H87)E*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^)"`P+C0R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y'<F%N=&5D/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XS,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D=R86YT960@*&EN($1O;&QA<G,@
M<&5R('-H87)E*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P
M+C8W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y697-T960O27-S=65D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M/B@Q-C8L,S<U*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^5F5S=&5D+TES<W5E9"`H:6X@1&]L;&%R<R!P97(@
M<VAA<F4I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N-#(\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D9O<F9E:71E9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-3<L
M-C(U*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^1F]R9F5I=&5D("AI;B!$;VQL87)S('!E<B!S:&%R92D\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XU,SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F]N=F5S=&5D('-H
M87)E<R!A="!-87D@,S$L(#(P,3,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C0P."PR-3`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XV,#(L,C4P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.;VYV97-T960@<VAA<F5S(&%T($UA
M>2`S,2P@,C`Q,R`H:6X@1&]L;&%R<R!P97(@<VAA<F4I/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N-#(\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N-#(\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*
M/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V
M,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO
M+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R
M:W-H965T<R]3:&5E=#,V+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I
M;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL
M.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@
M(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T
M97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O
M:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI
M<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\
M=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%4$A!13X-"B`@("`@(#QT
M<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A
M;CTS1#(^/'-T<F]N9SY32$%214A/3$1%4E,G($5154E462`H1&5T86EL<RD@
M+2!#;VUP86YY)W,@<W1O8VL@;W!T:6]N<R!O=71S=&%N9&EN9R`H55-$("0I
M/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O
M;'-P86X],T0Q/C$R($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P
M,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M:#X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)A;F=E
M(&]F($5X97)C:7-E(%!R:6-E("0P+C,P("T@)#`N-3`@6TUE;6)E<ET\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY3:&%R92UB
M87-E9"!#;VUP96YS871I;VXL(%-H87)E<R!!=71H;W)I>F5D('5N9&5R(%-T
M;V-K($]P=&EO;B!0;&%N<RP@17AE<F-I<V4@4')I8V4@4F%N9V4@6TQI;F4@
M271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/DY534)%4B!/55135$%.1$E.1SPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-C4Q+#4P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^059%4D%'12!214U!24Y)3D<@0T].5%)!0U15
M04P@3$E&12!)3B!914%24SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^,R!Y96%R<R`U,2!D87ES/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y714E'2%1%1"!!5D5204=%($5815)#25-%
M(%!224-%+"!/4%1)3TY3($]55%-404Y$24Y'("AI;B!$;VQL87)S('!E<B!S
M:&%R92D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XT,CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M3E5-0D52($5815)#25-!0DQ%/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XR-3,L,C4P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y714E'2%1%1"!!5D5204=%($5815)#25-%(%!224-%
M+"!/4%1)3TY3($5815)#25-!0DQ%("AI;B!$;VQL87)S('!E<B!S:&%R92D\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XT,CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4F%N9V4@
M3V8@17AE<F-I<V4@4')I8V4@)#`N-3$@+2`D,"XW-2!;365M8F5R73PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-H87)E+6)A
M<V5D($-O;7!E;G-A=&EO;BP@4VAA<F5S($%U=&AO<FEZ960@=6YD97(@4W1O
M8VL@3W!T:6]N(%!L86YS+"!%>&5R8VES92!0<FEC92!286YG92!;3&EN92!)
M=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^3E5-0D52($]55%-404Y$24Y'/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XQ.34L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y!5D5204=%(%)%34%)3DE.1R!#3TY44D%#5%5!
M3"!,249%($E.(%E%05)3/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#XS('EE87)S(#(Q-2!D87ES/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y714E'2%1%1"!!5D5204=%($5815)#25-%
M(%!224-%+"!/4%1)3TY3($]55%-404Y$24Y'("AI;B!$;VQL87)S('!E<B!S
M:&%R92D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XV-CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M3E5-0D52($5815)#25-!0DQ%/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XQ.#4L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y714E'2%1%1"!!5D5204=%($5815)#25-%(%!224-%
M+"!/4%1)3TY3($5815)#25-!0DQ%("AI;B!$;VQL87)S('!E<B!S:&%R92D\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,"XV-CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O
M9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?8C)A8V$X9C%?9F0Q
M.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT#0I#;VYT96YT+4QO8V%T:6]N.B!F
M:6QE.B\O+T,Z+V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y
M-"]7;W)K<VAE971S+U-H965T,S<N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%
M;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT
M+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^
M#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT
M/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$
M=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V
M92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*
M("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5764%%/@T*("`@
M("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R
M;W=S<&%N/3-$,CX\<W1R;VYG/DE.0T]-12!405A%4R`H1&5T86EL<RD@*%53
M1"`D*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:"!C;VQS<&%N/3-$,CXQ,B!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q
M+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S
M,2P@,C`Q,CQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M/'-T<F]N9SY)3D-/344@5$%815,@*$1E=&%I;',I(%M,:6YE($ET96US73PO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$969E
M<G)E9"!487@@07-S971S+"!686QU871I;VX@06QL;W=A;F-E/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#(X,"PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E9A;'5A=&EO
M;B!!;&QO=V%N8V4L($1E9F5R<F5D(%1A>"!!<W-E="P@0VAA;F=E(&EN($%M
M;W5N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C@P+#`P,"D\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R
M,S$L,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^1F5D97)A;"!487@@0F5N969I="P@3F5T($]P97)A=&EN9R!,
M;W-S($-R961I=&5D(%1O($%D9&ET:6]N86P@4&%I9"!);B!#87!I=&%L/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XW-"PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1O;65S=&EC
M(%1A>"!!=71H;W)I='D@6TUE;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^/'-T<F]N9SY)3D-/344@5$%815,@*$1E=&%I;',I(%M,
M:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y/<&5R871I;F<@3&]S<R!#87)R>69O<G=A<F1S/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XT.#`L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.#0X+#`P,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5F97)R
M960@5&%X($%S<V5T<RP@5&%X($-R961I="!#87)R>69O<G=A<F1S+"!297-E
M87)C:#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`Y+#`P,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M5VEN9&9A;&P@5&%X($)E;F5F:70@6TUE;6)E<ET\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY)3D-/344@5$%815,@*$1E=&%I
M;',I(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y/<&5R871I;F<@3&]S<R!#87)R>69O<G=A<F1S/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,3$L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#86QI9F]R
M;FEA(%-T871E(%M-96UB97)=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/CQS=')O;F<^24Y#3TU%(%1!6$53("A$971A:6QS*2!;3&EN92!)
M=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^3W!E<F%T:6YG($QO<W,@0V%R<GEF;W)W87)D<SPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C4R-RPP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-T871E(%M-96UB97)=/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^24Y#3TU%
M(%1!6$53("A$971A:6QS*2!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5F97)R960@5&%X($%S<V5T
M<RP@5&%X($-R961I="!#87)R>69O<G=A<F1S+"!297-E87)C:#PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`X+#`P,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\
M+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?8C)A8V$X9C%?9F0Q.5\T.#8R
M7V)A-C)?8S=C-S=D,#`Q,#DT#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O
M+T,Z+V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-"]7;W)K
M<VAE971S+U-H965T,S@N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN
M9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[
M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@
M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E
M>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J
M879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES
M($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT
M86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5'3D%#/@T*("`@("`@/'1R
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N
M/3-$,CX\<W1R;VYG/DE.0T]-12!405A%4R`H1&5T86EL<RD@+2!);F-O;64@
M5&%X97,@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXQ,B!-;VYT:',@16YD960\+W1H/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H/DUA>2`S,2P@,C`Q,CQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^/'-T<F]N9SY#=7)R96YT.CPO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y5+E,N($9E9&5R86P\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/B9N8G-P.R9N8G-P.SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B9N8G-P.R9N8G-P
M.SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^4W1A=&4@86YD(&QO8V%L/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M/B@R,2PT.3,I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^-C,L-#$T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F]U/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^5&]T86P@8W5R<F5N=#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH,C$L-#DS*3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C8S+#0Q-#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY$
M969E<G)E9#H\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^52Y3+B!&961E<F%L/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M/B@U,C$I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^)FYB<W`[)FYB<W`[/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3=&%T92!A;F0@;&]C86P\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/CDL-3(Q/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PV,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;W4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y4;W1A;"!D
M969E<G)E9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.2PP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M+#8P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^26YC;VUE('1A>"`H8F5N969I="D@97AP96YS93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XD("@Q,BPT.3,I/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`V-2PP,30\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B
M;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7V(R86-A.&8Q7V9D
M,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-`T*0V]N=&5N="U,;V-A=&EO;CH@
M9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P
M.30O5V]R:W-H965T<R]3:&5E=#,Y+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M
M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X
M="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D
M/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N
M=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS
M1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO
M=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-
M"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%1DY!0SX-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@
M<F]W<W!A;CTS1#(^/'-T<F]N9SY)3D-/344@5$%815,@*$1E=&%I;',I("T@
M26YC;VUE(%1A>"!2871E(%)E8V]N8VEL;&EA=&EO;B`H55-$("0I/&)R/CPO
M<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X]
M,T0R/C$R($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$R/&)R
M/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/DEN
M8V]M92!487@@4F%T92!296-O;F-I;&QI871I;VX@6T%B<W1R86-T73PO<W1R
M;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#;VUP=71E
M9"`B97AP96-T960B('1A>"!E>'!E;G-E("AB96YE9FET*3PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q.#0L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`R,34L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R
M;VYG/DEN8W)E87-E("AR961U8W1I;VXI(&EN(&EN8V]M92!T87AE<R!R97-U
M;'1I;F<@9G)O;3H\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^5')U92!U<"!O9B!C87)R>2!F;W)W87)D<R!A;F0@;W1H97(@
M:71E;7,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/B9N8G-P.R9N
M8G-P.SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C,P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^0VAA;F=E(&EN('9A;'5A=&EO;B!A;&QO=V%N8V4\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(P-2PP,#`I/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C$Y+#`P,"D\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E-T871E(&EN8V]M92!T87AE<RP@;F5T(&]F(&9E9&5R86P@8F5N969I=#PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,34L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S8L,#`P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y2
M97-E87)C:"!A;F0@9&5V96QO<&UE;G0@=&%X(&-R961I=',\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#$T+#`P,"D\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@T+#`P,"D\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!E<FUA;F5N
M="!T87@@9&EF9F5R96YC97,@86YD(&]T:&5R/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XW+#4P-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C<L,#$T/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YC;VUE('1A>"`H8F5N969I
M="D@97AP96YS93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@Q
M,BPT.3,I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^)"`V-2PP,30\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]
M7TYE>'1087)T7V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y
M-`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B]B,F%C83AF,5]F9#$Y
M7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30O5V]R:W-H965T<R]3:&5E=#0P+FAT
M;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B
M;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I
M:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78]
M,T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]
M=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13
M:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I
M<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O
M<G0@:60],T1)1#!%-DM!13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#$^/'-T<F]N9SY)3D-/
M344@5$%815,@*$1E=&%I;',I("T@1&5F97)R960@5&%X("A54T0@)"D\8G(^
M/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q
M+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S
M,2P@,C`Q,CQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M/'-T<F]N9SY$969E<G)E9"!T87@@87-S971S.CPO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!8V-O=6YT<R!R96-E:79A8FQE
M+"!P<FEN8VEP86QL>2!D=64@=&\@86QL;W=A;F-E(&9O<B!D;W5B=&9U;"!A
M8V-O=6YT<R!A;F0@<V%L97,@<F5T=7)N<SPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`T-RPP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XD(#0V+#`P,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)Y('9A;'5A
M=&EO;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S(L,#`P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S`L
M,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y#;VUP96YS871E9"!A8G-E;F-E<R!A;F0@9&5F97)R960@<&%Y<F]L
M;#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S<L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-S`L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y.970@;W!E<F%T:6YG(&QO<W,@8V%R<GEF;W)W87)D<SPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^.30L,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S(W+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5&%X(&-R961I
M="!C87)R>69O<G=A<F1S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XQ,3<L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^.#,L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y$969E<G)E9"!R96YT(&5X<&5N<V4\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(X+#`P,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,Q+#`P,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W1H97(\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0R+#`P,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<W+#`P,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E1O=&%L(&1E9F5R<F5D('1A>"!A<W-E=',\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C,Y-RPP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XV-C0L,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,97-S('9A;'5A=&EO;B!A
M;&QO=V%N8V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R.#`L
M,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^1&5F97)R960@5&%X($%S<V5T($YE=#PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,SDW+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C,X-"PP,#`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^1&5F97)R
M960@=&%X(&QI86)I;&ET:65S.CPO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y!8V-U;75L871E9"!D97!R96-I871I;VX@;V8@
M<')O<&5R='D@86YD(&5Q=6EP;65N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XH,38X+#`P,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M/B@Q-#8L,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T(&1E9F5R<F5D('1A>"!A
M<W-E=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C(Y+#`P,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(S
M."PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D1E9F5R<F5D('1A>"!A<W-E=',L(&-U<G)E;G0@<&]R=&EO;CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,30T+#`P,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$W-RPP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D1E9F5R<F5D('1A>"!A<W-E=',L(&QO;F<M=&5R;2!P;W)T:6]N/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#@U+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-C$L,#`P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@
M(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF
M,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30-"D-O;G1E;G0M3&]C871I
M;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D
M,#`Q,#DT+U=O<FMS:&5E=',O4VAE970T,2YH=&UL#0I#;VYT96YT+51R86YS
M9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z
M('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\
M:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O
M;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y
M<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@
M4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O
M9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P13-$04<^
M#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X]
M,T0Q(')O=W-P86X],T0R/CQS=')O;F<^0E5324Y%4U,@4T5'345.5%,@*$1E
M=&%I;',I("T@0G5S:6YE<W,@4V5G;65N=',@*%531"`D*3QB<CX\+W-T<F]N
M9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXQ
M,B!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,CQB<CX\+W1H
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY.970@<V%L
M97,Z/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/DYE="!386QE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`V
M+#0W,BPY-C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#8L,#@Q+#$S,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^175R;W!E(%M-96UB97)=/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^3F5T('-A;&5S.CPO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@
M4V%L97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(L.#0P+#`P
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C(L-3,S+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^56YI=&5D(%-T871E<R!;365M8F5R73PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/DYE="!S86QE<SH\+W-T
M<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T(%-A
M;&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XX,C(L,#`P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PP
M-S0L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y!<VEA(%M-96UB97)=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/CQS=')O;F<^3F5T('-A;&5S.CPO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@4V%L97,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C(L-S<P+#`P,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(L-#(P+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4V]U
M=&@@06UE<FEC82!;365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/DYE="!S86QE<SH\+W-T<F]N9SX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T(%-A;&5S/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XW+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y-:61D;&4@16%S="!;
M365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R
M;VYG/DYE="!S86QE<SH\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^3F5T(%-A;&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XS,2PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XR,BPP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D]T:&5R($9O<F5I9VX@6TUE;6)E<ET\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY.970@
M<V%L97,Z/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/DYE="!386QE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`S+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/B0@,S`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM
M/5].97AT4&%R=%]B,F%C83AF,5]F9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P
M.30-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8C)A8V$X9C%?9F0Q
M.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT+U=O<FMS:&5E=',O4VAE970T,BYH
M=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A
M8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C
M:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV
M/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T
M/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$
M4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R
M:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P
M;W)T(&ED/3-$240P14Q104D^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^0T]-
M34E4345.5%,@04Y$($-/3E1)3D=%3D-)15,@*$1E=&%I;',I("A54T0@)"D\
M8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L
M<W!A;CTS1#(^,3(@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q
M,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P
M,3(\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O
M;F<^0T]-34E4345.5%,@04Y$($-/3E1)3D=%3D-)15,@*$1E=&%I;',I(%M,
M:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y/<&5R871I;F<@3&5A<V4@26YI=&EA=&EO;B!$871E/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#Y397`@,2P-"@D),C`P.3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3&5A
M<V4@17AP:7)A=&EO;B!$871E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#Y!=6<@,S$L#0H)"3(P,38\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D]P97)A=&EN9R!,96%S97,L(%)E;G0@
M17AP96YS92P@0V]N=&EN9V5N="!296YT86QS/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XD(#(R+#`X,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4V5C=7)I='D@1&5P;W-I="!,:6%B
M:6QI='D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(R+#`X,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M3W!E<F%T:6YG($QE87-E<RP@4F5N="!%>'!E;G-E/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XR,S0L.38P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C,U+#DX-#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W!E<F%T:6YG($QE
M87-E<RP@4F5N="!%>'!E;G-E+"!.970\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C(Q,"PY,S4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XR,#(L.3@T/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/<&5R871I;F<@3&5A<V5S+"!2
M96YT($5X<&5N<V4L(%-U8FQE87-E(%)E;G1A;',\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C(T+#`R-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C,S+#`P,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06UO<G1I>F%T:6]N(&]F
M($EN=&%N9VEB;&4@07-S971S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XR.2PS.#,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XS,BPX,C<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/D%S<V5T<R!0=7)C:&%S92!!9W)E96UE;G0@
M6TUE;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T
M<F]N9SY#3TU-251-14Y44R!!3D0@0T].5$E.1T5.0TE%4R`H1&5T86EL<RD@
M6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/D%S<V5T(%!U<F-H87-E($%G<F5E;65N="P@26YI=&EA=&EO
M;B!$871E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#Y-87(@,C<L
M#0H)"3(P,#D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/E)O>6%L='D@17AP96YS92!097)C96YT86=E(&]F(%-A;&5S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,"XP,"4\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)O>6%L
M='D@17AP96YS93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,S`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,38P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y#<F]S<RU,:6-E;G-E($%G<F5E;65N="!T;R!!8W%U:7)E(%1E8VAN
M;VQO9WD@86YD($EN=&5L;&5C='5A;"!0<F]P97)T>2!;365M8F5R73PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D-/34U)5$U%
M3E13($%.1"!#3TY424Y'14Y#2453("A$971A:6QS*2!;3&EN92!)=&5M<UT\
M+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4&%Y
M;65N="!F;W(@3&EC96YS97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C(U+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^06UO<G1I>F%T:6]N(&]F($EN=&%N9VEB;&4@07-S971S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ-2PP,#`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ-BPU,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R:#X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D-R;W-S+4QI8V5N<V4@06=R965M96YT('1O($%C<75I<F4@5&5C:&YO;&]G
M>2!A;F0@26YT96QL96-T=6%L(%!R;W!E<G1Y(%M-96UB97)=('P@36EN:6UU
M;2!;365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/D-/34U)5$U%3E13($%.1"!#3TY424Y'14Y#2453("A$971A:6QS
M*2!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^4F]Y86QT>2!%>'!E;G-E(%!E<F-E;G1A9V4@;V8@4V%L
M97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0N,#`E/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#<F]S
M<RU,:6-E;G-E($%G<F5E;65N="!T;R!!8W%U:7)E(%1E8VAN;VQO9WD@86YD
M($EN=&5L;&5C='5A;"!0<F]P97)T>2!;365M8F5R72!\($UA>&EM=6T@6TUE
M;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N
M9SY#3TU-251-14Y44R!!3D0@0T].5$E.1T5.0TE%4R`H1&5T86EL<RD@6TQI
M;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E)O>6%L='D@17AP96YS92!097)C96YT86=E(&]F(%-A;&5S/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XX+C`P)3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4&5R<&5T=6%L
M($QI8V5N<V4@6TUE;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^/'-T<F]N9SY#3TU-251-14Y44R!!3D0@0T].5$E.1T5.0TE%4R`H
M1&5T86EL<RD@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E)O>6%L='D@17AP96YS93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,C0L,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`L,CDT/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y087EM96YT<R!F
M;W(@3&5G86P@4V5T=&QE;65N=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C(U+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^3&EC96YS92!#;W-T($%M;W)T:7IA=&EO;BP@4&5R
M:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XQ,"!Y96%R<SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M06UO<G1I>F%T:6]N(&]F($QI8V5N<V4@0V]S=',\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C<L-3`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y097)P971U86P@3&EC96YS92!;365M
M8F5R72!\($UI;FEM=6T@6TUE;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^/'-T<F]N9SY#3TU-251-14Y44R!!3D0@0T].5$E.1T5.
M0TE%4R`H1&5T86EL<RD@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)O>6%L='D@17AP96YS92!097)C
M96YT86=E(&]F(%-A;&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XT+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^4&5R<&5T=6%L($QI8V5N<V4@6TUE;6)E<ET@?"!-87AI;75M
M(%M-96UB97)=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^0T]-34E4345.5%,@04Y$($-/3E1)3D=%3D-)15,@*$1E=&%I;',I
M(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y2;WEA;'1Y($5X<&5N<V4@4&5R8V5N=&%G92!O9B!386QE
M<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^."XP,"4\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M:#X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%G<F5E
M;65N="!W:71H(%5N:79E<G-I='D@6TUE;6)E<ET\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY#3TU-251-14Y44R!!3D0@0T].
M5$E.1T5.0TE%4R`H1&5T86EL<RD@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)O>6%L='D@17AP96YS
M93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-RPP,#`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XX+#`P,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M3&EC96YS92!)<W-U86YC92!#;W-T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XQ-2PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R:#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/E1W;R!2;WEA;'1Y($%G<F5E;65N="!;365M8F5R
M73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D-/
M34U)5$U%3E13($%.1"!#3TY424Y'14Y#2453("A$971A:6QS*2!;3&EN92!)
M=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^4F]Y86QT>2!%>'!E;G-E(%!E<F-E;G1A9V4@;V8@4V%L97,\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(N.3`E/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RXT,"4\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)O>6%L='D@
M17AP96YS93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C8L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,S`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y/<&5R871I;F<@3&5A<V4@4F5N=&%L(%M-96UB97)=/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^0T]-34E4345.
M5%,@04Y$($-/3E1)3D=%3D-)15,@*$1E=&%I;',I(%M,:6YE($ET96US73PO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/<&5R
M871I;F<@3&5A<V5S+"!296YT($5X<&5N<V4L($UI;FEM=6T@4F5N=&%L<SPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3@L-#DP/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y-97AI8V\@
M6TUE;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T
M<F]N9SY#3TU-251-14Y44R!!3D0@0T].5$E.1T5.0TE%4R`H1&5T86EL<RD@
M6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/D]P97)A=&EN9R!,96%S97,L(%)E;G0@17AP96YS93PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`S,RPW-#0\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#,V+#,P,CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*
M("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?8C)A8V$X
M9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT#0I#;VYT96YT+4QO8V%T
M:6]N.B!F:6QE.B\O+T,Z+V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W
M9#`P,3`Y-"]7;W)K<VAE971S+U-H965T-#,N:'1M;`T*0V]N=&5N="U4<F%N
M<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E
M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@
M/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C
M;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T
M>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T
M(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB
M;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$500T%#
M/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N
M/3-$,2!R;W=S<&%N/3-$,3X\<W1R;VYG/D-/34U)5$U%3E13($%.1"!#3TY4
M24Y'14Y#2453("A$971A:6QS*2`M($]P97)A=&EN9R!,96%S97,@*%531"`D
M*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-
M87D@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/CQS=')O;F<^3W!E<F%T:6YG($QE87-E<R!;06)S=')A8W1=/"]S=')O
M;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/C(P,30\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,C0W+#DP,CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^,C`Q-3PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C4U+#,V,SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^,C`Q-CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C8S+#`S,3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^,C`Q-SPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-C8L,C0P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F]U
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5&]T86P\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@.#,R+#4S-CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?8C)A8V$X9C%?
M9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+V(R86-A.&8Q7V9D,3E?-#@V,E]B838R7V,W8S<W9#`P
M,3`Y-"]7;W)K<VAE971S+U-H965T-#0N:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5:24%%/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D1%0E0@*$1E=&%I;',I("A54T0@)"D\
M8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L
M<W!A;CTS1#$^,3(@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,"P@,C`Q,SQB<CX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y-87D@,S$L(#(P,3,\8G(^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$R/&)R/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D9E8BX@,3,L(#(P,#D\8G(^
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^1$5"
M5"`H1&5T86EL<RD@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/DQI;F4@;V8@0W)E9&ET($9A8VEL:71Y
M+"!-87AI;75M($)O<G)O=VEN9R!#87!A8VET>3PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^)"`T,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,:6YE(&]F($-R961I="!&86-I
M;&ET>2P@17AP:7)A=&EO;B!$871E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#Y&96(@,C0L#0H)"3(P,30\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DQI;F4@;V8@0W)E9&ET($9A8VEL
M:71Y+"!!;6]U;G0@3W5T<W1A;F1I;F<\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/B0@,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@-#,L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,:6YE(&]F($-R961I="!;365M8F5R
M73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D1%
M0E0@*$1E=&%I;',I(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$96)T($EN<W1R=6UE;G0L($)A<VES
M(%-P<F5A9"!O;B!687)I86)L92!2871E/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM
M+3U?3F5X=%!A<G1?8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q
M,#DT#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+V(R86-A.&8Q7V9D
M,3E?-#@V,E]B838R7V,W8S<W9#`P,3`Y-"]7;W)K<VAE971S+U-H965T-#4N
M:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT
M86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S
M8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I
M=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E
M=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS
M1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C
M<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E
M<&]R="!I9#TS1$E$,$5(1D%#/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D]4
M2$52($E.0T]-12`H1&5T86EL<RD@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXQ,B!-;VYT
M:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@^36%Y(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/DUA>2`S,2P@,C`Q,CQB<CX\+W1H/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY/=&AE<B!);F-O;64@
M86YD($5X<&5N<V5S(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^3W1H97(@3F]N;W!E<F%T:6YG($5X<&5N
M<V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,S,L-3(R/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y0
M<F]P97)T>2P@4&QA;G0@86YD($5Q=6EP;65N="P@061D:71I;VYS/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XV."PQ,#8\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R;V-E961S(&9R
M;VT@26YS=7)A;F-E(%-E='1L96UE;G0L($EN=F5S=&EN9R!!8W1I=FET:65S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#LF;F)S<#L\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M,#$L-C(X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y'86EN(&]N($)U<VEN97-S($EN=&5R<G5P=&EO;B!);G-U<F%N
M8V4@4F5C;W9E<GD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@
M,3`R+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\
M+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A
M<G1?8C)A8V$X9C%?9F0Q.5\T.#8R7V)A-C)?8S=C-S=D,#`Q,#DT#0I#;VYT
M96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+V(R86-A.&8Q7V9D,3E?-#@V,E]B
M838R7V,W8S<W9#`P,3`Y-"]7;W)K<VAE971S+V9I;&5L:7-T+GAM;`T*0V]N
M=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N
M=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\
M>&UL('AM;&YS.F\],T0B=7)N.G-C:&5M87,M;6EC<F]S;V9T+6-O;3IO9F9I
M8V4Z;V9F:6-E(CX-"B`\;SI-86EN1FEL92!(4F5F/3-$(BXN+U=O<FMB;V]K
M+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970P,2YH=&UL(B\^#0H@
M/&\Z1FEL92!(4F5F/3-$(E-H965T,#(N:'1M;"(O/@T*(#QO.D9I;&4@2%)E
M9CTS1")3:&5E=#`S+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970P
M-"YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,#4N:'1M;"(O/@T*
M(#QO.D9I;&4@2%)E9CTS1")3:&5E=#`V+FAT;6PB+SX-"B`\;SI&:6QE($A2
M968],T0B4VAE970P-RYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T
M,#@N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#`Y+FAT;6PB+SX-
M"B`\;SI&:6QE($A2968],T0B4VAE970Q,"YH=&UL(B\^#0H@/&\Z1FEL92!(
M4F5F/3-$(E-H965T,3$N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E
M=#$R+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970Q,RYH=&UL(B\^
M#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,30N:'1M;"(O/@T*(#QO.D9I;&4@
M2%)E9CTS1")3:&5E=#$U+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE
M970Q-BYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,3<N:'1M;"(O
M/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#$X+FAT;6PB+SX-"B`\;SI&:6QE
M($A2968],T0B4VAE970Q.2YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H
M965T,C`N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#(Q+FAT;6PB
M+SX-"B`\;SI&:6QE($A2968],T0B4VAE970R,BYH=&UL(B\^#0H@/&\Z1FEL
M92!(4F5F/3-$(E-H965T,C,N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3
M:&5E=#(T+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970R-2YH=&UL
M(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,C8N:'1M;"(O/@T*(#QO.D9I
M;&4@2%)E9CTS1")3:&5E=#(W+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B
M4VAE970R."YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,CDN:'1M
M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#,P+FAT;6PB+SX-"B`\;SI&
M:6QE($A2968],T0B4VAE970S,2YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$
M(E-H965T,S(N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#,S+FAT
M;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970S-"YH=&UL(B\^#0H@/&\Z
M1FEL92!(4F5F/3-$(E-H965T,S4N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS
M1")3:&5E=#,V+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970S-RYH
M=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,S@N:'1M;"(O/@T*(#QO
M.D9I;&4@2%)E9CTS1")3:&5E=#,Y+FAT;6PB+SX-"B`\;SI&:6QE($A2968]
M,T0B4VAE970T,"YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T-#$N
M:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#0R+FAT;6PB+SX-"B`\
M;SI&:6QE($A2968],T0B4VAE970T,RYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F
M/3-$(E-H965T-#0N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#0U
M+FAT;6PB+SX-"CPO>&UL/@T*+2TM+2TM/5].97AT4&%R=%]B,F%C83AF,5]F
>9#$Y7S0X-C)?8F$V,E]C-V,W-V0P,#$P.30M+0T*
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R39.xml
<DESCRIPTION>IDEA: INCOME TAXES (Details) - Income Tax Rate Reconcilliation
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>038 - Disclosure - INCOME TAXES (Details) - Income Tax Rate Reconcilliation</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_IncomeTaxRateReconcilliationAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Income Tax Rate Reconcilliation [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>184000</NumericAmount><RoundedNumericAmount>184000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>215000</NumericAmount><RoundedNumericAmount>215000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 13

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Subparagraph 2

 -Article 4



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Computed "expected" tax expense (benefit)</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Increase (reduction) in income taxes resulting from:</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_IncomeTaxReconciliationTaxCreditsOther</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other tax credits.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 13

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>True up of carry forwards and other items</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-205000</NumericAmount><RoundedNumericAmount>-205000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-219000</NumericAmount><RoundedNumericAmount>-219000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 13

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32123-109318



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Change in valuation allowance</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>15000</NumericAmount><RoundedNumericAmount>15000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>36000</NumericAmount><RoundedNumericAmount>36000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of state and local current and deferred income tax expense (benefit) attributable to continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 6.I.7)

 -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h)(1))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (a)-(b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>State income taxes, net of federal benefit</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_IncomeTaxReconciliationTaxCreditsResearch</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-14000</NumericAmount><RoundedNumericAmount>-14000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-4000</NumericAmount><RoundedNumericAmount>-4000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to research tax credit.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 13

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Research and development tax credits</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_IncomeTaxReconciliationTaxSettlements</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7507</NumericAmount><RoundedNumericAmount>7507</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7014</NumericAmount><RoundedNumericAmount>7014</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income tax settlements. Including, but not limited to, domestic tax settlement, foreign tax settlement, state and local tax settlement, and other tax settlements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 13

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Permanent tax differences and other</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_IncomeTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-12493</NumericAmount><RoundedNumericAmount>-12493</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>65014</NumericAmount><RoundedNumericAmount>65014</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Income Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6515339



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (a),(b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Income tax (benefit) expense</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INCOME TAXES (Details) - Income Tax Rate Reconcilliation (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/IncomeTaxRateReconcilliationTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>9</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R4.xml
<DESCRIPTION>IDEA: CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>003 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SalesRevenueNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6472960</NumericAmount><RoundedNumericAmount>6472960</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6081131</NumericAmount><RoundedNumericAmount>6081131</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net sales</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CostOfRevenue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-4045099</NumericAmount><RoundedNumericAmount>-4045099</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-3783955</NumericAmount><RoundedNumericAmount>-3783955</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The aggregate cost of goods produced and sold and services rendered during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.2)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 2

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cost of sales</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_GrossProfit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2427861</NumericAmount><RoundedNumericAmount>2427861</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2297176</NumericAmount><RoundedNumericAmount>2297176</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1,2)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>GROSS PROFIT</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingExpensesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>OPERATING EXPENSES</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SellingGeneralAndAdministrativeExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1454767</NumericAmount><RoundedNumericAmount>1454767</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1445049</NumericAmount><RoundedNumericAmount>1445049</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.4)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 4

 -Article 5



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section 30

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6386349&amp;loc=d3e3636-108311



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Selling, general and administrative</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ResearchAndDevelopmentExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>459086</NumericAmount><RoundedNumericAmount>459086</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>347128</NumericAmount><RoundedNumericAmount>347128</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 985

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 730

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Research and development</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OperatingExpenses</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1913853</NumericAmount><RoundedNumericAmount>1913853</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1792177</NumericAmount><RoundedNumericAmount>1792177</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total operating expenses</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>514008</NumericAmount><RoundedNumericAmount>514008</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>504999</NumericAmount><RoundedNumericAmount>504999</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The net result for the period of deducting operating expenses from operating revenues.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>INCOME FROM OPERATIONS</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_OtherIncomeExpenseAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>OTHER INCOME (EXPENSE)</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_InterestExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-302</NumericAmount><RoundedNumericAmount>-302</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1585</NumericAmount><RoundedNumericAmount>-1585</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of the cost of borrowed funds accounted for as interest expense.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.9)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 9

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Interest expense</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_InvestmentIncomeInterestAndDividend</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10708</NumericAmount><RoundedNumericAmount>10708</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8347</NumericAmount><RoundedNumericAmount>8347</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before accretion (amortization) of purchase discount (premium) of interest income and dividend income on nonoperating securities.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.7(a),(b))

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 7

 -Subparagraph a, b

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Interest and dividend income</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OtherNonoperatingIncome</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>50</NumericAmount><RoundedNumericAmount>50</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>101688</NumericAmount><RoundedNumericAmount>101688</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The aggregate amount of other income 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 recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.7)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 7

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other income</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_NonoperatingIncomeExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10456</NumericAmount><RoundedNumericAmount>10456</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>108450</NumericAmount><RoundedNumericAmount>108450</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.7)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 7

 -Article 5



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total other income</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>524464</NumericAmount><RoundedNumericAmount>524464</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>613449</NumericAmount><RoundedNumericAmount>613449</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h)(1)(i))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>INCOME BEFORE INCOME TAXES</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IncomeTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>12493</NumericAmount><RoundedNumericAmount>12493</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-65014</NumericAmount><RoundedNumericAmount>-65014</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Income Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6515339



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (a),(b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>INCOME TAX BENEFIT (EXPENSE)</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>536957</NumericAmount><RoundedNumericAmount>536957</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>548435</NumericAmount><RoundedNumericAmount>548435</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>NET INCOME</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EarningsPerShareBasic</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 55

 -Paragraph 52

 -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.21)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.23)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 18

 -Article 7



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 20

 -Article 5



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 21

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>BASIC NET INCOME PER COMMON SHARE (in Dollars per share)</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EarningsPerShareDiluted</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.07</NumericAmount><RoundedNumericAmount>0.07</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.21)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 18

 -Article 7



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 20

 -Article 5



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 21

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>DILUTED NET INCOME PER COMMON SHARE (in Dollars per share)</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_WeightedAverageNumberOfCommonAndCommonEquivalentSharesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>WEIGHTED AVERAGE NUMBER OF COMMON AND COMMON EQUIVALENT SHARES</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7024418</NumericAmount><RoundedNumericAmount>7024418</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6887929</NumericAmount><RoundedNumericAmount>6887929</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 10

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1448-109256



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Weighted-Average Number of Common Shares Outstanding

 -URI http://asc.fasb.org/extlink&amp;oid=6528421



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Basic (in Shares)</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7451113</NumericAmount><RoundedNumericAmount>7451113</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7107759</NumericAmount><RoundedNumericAmount>7107759</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Diluted (in Shares)</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>536957</NumericAmount><RoundedNumericAmount>536957</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>548435</NumericAmount><RoundedNumericAmount>548435</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>NET INCOME</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_OtherComprehensiveLossAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>OTHER COMPREHENSIVE LOSS</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2976</NumericAmount><RoundedNumericAmount>-2976</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1570</NumericAmount><RoundedNumericAmount>-1570</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32157-110900



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a-c)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ComprehensiveIncomeNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>533981</NumericAmount><RoundedNumericAmount>533981</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>546865</NumericAmount><RoundedNumericAmount>546865</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=16317811



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e557-108580



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>COMPREHENSIVE INCOME</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ConsolidatedIncomeStatement</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>25</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<FilingSummary xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <Version>2.4.0.8</Version>
  <ProcessingTime />
  <ReportFormat>HtmlAndXml</ReportFormat>
  <ContextCount>110</ContextCount>
  <ElementCount>280</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>47</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>4</UnitCount>
  <MyReports>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000 - Disclosure - Document And Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document And Entity Information</ShortName>
      <XmlFileName>R1.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>true</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>001 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ConsolidatedBalanceSheet</Role>
      <ShortName>CONDENSED CONSOLIDATED BALANCE SHEETS</ShortName>
      <XmlFileName>R2.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ConsolidatedBalanceSheet_Parentheticals</Role>
      <ShortName>CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals)</ShortName>
      <XmlFileName>R3.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>003 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ConsolidatedIncomeStatement</Role>
      <ShortName>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)</ShortName>
      <XmlFileName>R4.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>004 - Statement - CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ShareholdersEquityType2or3</Role>
      <ShortName>CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY</ShortName>
      <XmlFileName>R5.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ConsolidatedCashFlow</Role>
      <ShortName>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</ShortName>
      <XmlFileName>R6.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>006 - Disclosure - ORGANIZATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ORGANIZATION</Role>
      <ShortName>ORGANIZATION</ShortName>
      <XmlFileName>R7.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>007 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIES</Role>
      <ShortName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES</ShortName>
      <XmlFileName>R8.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>008 - Disclosure - INTANGIBLE ASSETS, net</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/INTANGIBLEASSETSnet</Role>
      <ShortName>INTANGIBLE ASSETS, net</ShortName>
      <XmlFileName>R9.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>009 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSES</Role>
      <ShortName>ACCOUNTS PAYABLE AND ACCRUED EXPENSES</ShortName>
      <XmlFileName>R10.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>010 - Disclosure - SHAREHOLDERS' EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/SHAREHOLDERSEQUITY</Role>
      <ShortName>SHAREHOLDERS' EQUITY</ShortName>
      <XmlFileName>R11.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>011 - Disclosure - INCOME TAXES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/INCOMETAXES</Role>
      <ShortName>INCOME TAXES</ShortName>
      <XmlFileName>R12.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>012 - Disclosure - BUSINESS SEGMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/BUSINESSSEGMENTS</Role>
      <ShortName>BUSINESS SEGMENTS</ShortName>
      <XmlFileName>R13.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>013 - Disclosure - COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIES</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES</ShortName>
      <XmlFileName>R14.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>014 - Disclosure - DEBT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/DEBT</Role>
      <ShortName>DEBT</ShortName>
      <XmlFileName>R15.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>015 - Disclosure - OTHER INCOME</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/OTHERINCOME</Role>
      <ShortName>OTHER INCOME</ShortName>
      <XmlFileName>R16.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>016 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <XmlFileName>R17.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>017 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables</Role>
      <ShortName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</ShortName>
      <XmlFileName>R18.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>018 - Disclosure - INTANGIBLE ASSETS, net (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/INTANGIBLEASSETSnetTables</Role>
      <ShortName>INTANGIBLE ASSETS, net (Tables)</ShortName>
      <XmlFileName>R19.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>019 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables</Role>
      <ShortName>ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)</ShortName>
      <XmlFileName>R20.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>020 - Disclosure - SHAREHOLDERS' EQUITY (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/SHAREHOLDERSEQUITYTables</Role>
      <ShortName>SHAREHOLDERS' EQUITY (Tables)</ShortName>
      <XmlFileName>R21.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>021 - Disclosure - INCOME TAXES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/INCOMETAXESTables</Role>
      <ShortName>INCOME TAXES (Tables)</ShortName>
      <XmlFileName>R22.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>022 - Disclosure - BUSINESS SEGMENTS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/BUSINESSSEGMENTSTables</Role>
      <ShortName>BUSINESS SEGMENTS (Tables)</ShortName>
      <XmlFileName>R23.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>023 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESTables</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES (Tables)</ShortName>
      <XmlFileName>R24.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>024 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails</Role>
      <ShortName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)</ShortName>
      <XmlFileName>R25.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>025 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Inventories</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/InventoriesTable</Role>
      <ShortName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Inventories</ShortName>
      <XmlFileName>R26.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>026 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable</Role>
      <ShortName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model</ShortName>
      <XmlFileName>R27.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>027 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable_Parentheticals</Role>
      <ShortName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals)</ShortName>
      <XmlFileName>R28.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>028 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ReconciliationofthenumeratorsanddenominatorsofthebasicanddilutedearningspershareTable</Role>
      <ShortName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share</ShortName>
      <XmlFileName>R29.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>029 - Disclosure - INTANGIBLE ASSETS, net (Details) - Intangible assets, net</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/IntangibleassetsnetTable</Role>
      <ShortName>INTANGIBLE ASSETS, net (Details) - Intangible assets, net</ShortName>
      <XmlFileName>R30.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>030 - Disclosure - INTANGIBLE ASSETS, net (Details) - Amortization of Intangible Assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/AmortizationofIntangibleAssetsTable</Role>
      <ShortName>INTANGIBLE ASSETS, net (Details) - Amortization of Intangible Assets</ShortName>
      <XmlFileName>R31.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>031 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Accrued Expenses &amp; Accrued Liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/AccruedExpensesAccruedLiabilitiesTable</Role>
      <ShortName>ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Accrued Expenses &amp; Accrued Liabilities</ShortName>
      <XmlFileName>R32.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>032 - Disclosure - SHAREHOLDERS' EQUITY (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/SHAREHOLDERSEQUITYDetails</Role>
      <ShortName>SHAREHOLDERS' EQUITY (Details)</ShortName>
      <XmlFileName>R33.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>033 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ActivityastostockoptionsoutstandingTable</Role>
      <ShortName>SHAREHOLDERS' EQUITY (Details) - Activity as to stock options outstanding</ShortName>
      <XmlFileName>R34.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>034 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Activity as to non-vested stock options</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/ActivityastononvestedstockoptionsTable</Role>
      <ShortName>SHAREHOLDERS' EQUITY (Details) - Activity as to non-vested stock options</ShortName>
      <XmlFileName>R35.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>035 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Company's stock options outstanding</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/CompanysstockoptionsoutstandingTable</Role>
      <ShortName>SHAREHOLDERS' EQUITY (Details) - Company's stock options outstanding</ShortName>
      <XmlFileName>R36.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>036 - Disclosure - INCOME TAXES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/INCOMETAXESDetails</Role>
      <ShortName>INCOME TAXES (Details)</ShortName>
      <XmlFileName>R37.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>037 - Disclosure - INCOME TAXES (Details) - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/IncomeTaxesTable</Role>
      <ShortName>INCOME TAXES (Details) - Income Taxes</ShortName>
      <XmlFileName>R38.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>038 - Disclosure - INCOME TAXES (Details) - Income Tax Rate Reconcilliation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/IncomeTaxRateReconcilliationTable</Role>
      <ShortName>INCOME TAXES (Details) - Income Tax Rate Reconcilliation</ShortName>
      <XmlFileName>R39.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>039 - Disclosure - INCOME TAXES (Details) - Deferred Tax</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/DeferredTaxTable</Role>
      <ShortName>INCOME TAXES (Details) - Deferred Tax</ShortName>
      <XmlFileName>R40.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>040 - Disclosure - BUSINESS SEGMENTS (Details) - Business Segments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/BusinessSegmentsTable</Role>
      <ShortName>BUSINESS SEGMENTS (Details) - Business Segments</ShortName>
      <XmlFileName>R41.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>041 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESDetails</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES (Details)</ShortName>
      <XmlFileName>R42.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>042 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/OperatingLeasesTable</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases</ShortName>
      <XmlFileName>R43.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>043 - Disclosure - DEBT (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/DEBTDetails</Role>
      <ShortName>DEBT (Details)</ShortName>
      <XmlFileName>R44.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>044 - Disclosure - OTHER INCOME (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.biomerica.com/role/OTHERINCOMEDetails</Role>
      <ShortName>OTHER INCOME (Details)</ShortName>
      <XmlFileName>R45.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <Logs>
    <Log type="Info">Element us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum had a mix of decimals attribute values: 4 5.</Log>
    <Log type="Info">Process Flow-Through: 001 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'May 31, 2011'</Log>
    <Log type="Info">Process Flow-Through: 002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals)</Log>
    <Log type="Info">Process Flow-Through: 003 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)</Log>
    <Log type="Info">Process Flow-Through: 005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</Log>
  </Logs>
  <InputFiles>
    <File>bmra-20130531.xml</File>
    <File>bmra-20130531.xsd</File>
    <File>bmra-20130531_cal.xml</File>
    <File>bmra-20130531_def.xml</File>
    <File>bmra-20130531_lab.xml</File>
    <File>bmra-20130531_pre.xml</File>
  </InputFiles>
  <SupplementalFiles />
  <BaseTaxonomies />
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R45.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EHFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>OTHER INCOME (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncomeAndExpensesAbstract', window );"><strong>Other Income and Expenses [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingExpense', window );">Other Nonoperating Expense</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 33,522<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_PropertyPlantAndEquipmentAdditions', window );">Property, Plant and Equipment, Additions</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">68,106<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_ProceedsFromInsuranceSettlementInvestingActivities', window );">Proceeds from Insurance Settlement, Investing Activities</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="nump">101,628<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_GainOnBusinessInterruptionInsuranceRecovery', window );">Gain on Business Interruption Insurance Recovery</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 102,000<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_GainOnBusinessInterruptionInsuranceRecovery">
        <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 (to the extent disclosed within this portion of the income statement) by which an insurance settlement exceeds incremental costs incurred from the event causing an interruption of business, plus the insurance award for earnings lost from the event, such as a natural catastrophe, explosion or fire.</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 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6365675&amp;loc=d3e16285-107787<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_GainOnBusinessInterruptionInsuranceRecovery</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_OtherIncomeAndExpensesAbstract">
        <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_OtherIncomeAndExpensesAbstract</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_OtherNonoperatingExpense">
        <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 other 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 expense recognized during the period. Such amounts may include: (a) unusual costs, (b) loss on foreign exchange transactions, (c) losses on securities (net of profits), and (d) miscellaneous other 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=26872669&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_OtherNonoperatingExpense</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_ProceedsFromInsuranceSettlementInvestingActivities">
        <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 inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to investments, for example fixed assets. It excludes insurance settlements classified as operating cash flows.</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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3179-108585<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_ProceedsFromInsuranceSettlementInvestingActivities</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_PropertyPlantAndEquipmentAdditions">
        <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 acquisition 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>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_PropertyPlantAndEquipmentAdditions</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R3.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;">v2.4.0.8</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 $)<br></strong></div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts (in Dollars)</a></td>
        <td class="nump">$ 115,730<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="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<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 );">Preferred Stock, Shares Authorized (in Shares)</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 (in Shares)</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 (in Shares)</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 (in Shares)</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 (in Shares)</a></td>
        <td class="nump">7,274,714<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 (in Shares)</a></td>
        <td class="nump">7,274,714<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 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 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 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524<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 per share of common 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> -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_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 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 2: 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 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_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>
        </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 per share of no-par value preferred stock nonredeemable or redeemable solely at the option of the issuer.</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 210.5-02.28)<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 29<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_PreferredStockNoParValue</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_PreferredStockSharesAuthorized">
        <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 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 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 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 29<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_PreferredStockSharesAuthorized</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_PreferredStockSharesIssued">
        <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 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 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 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 29<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_PreferredStockSharesIssued</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_PreferredStockSharesOutstanding">
        <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 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 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 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 29<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_PreferredStockSharesOutstanding</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R14.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></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_CommitmentsAndContingenciesDisclosureTextBlock', window );">Commitments and Contingencies Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">8.

      &nbsp;&nbsp;&nbsp;COMMITMENTS AND CONTINGENCIES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">OPERATING

      LEASES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">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;The initial

      base rent was set at $18,490 per month increasing to $22,080

      through August 31, 2016, with a security deposit of $22,080.

      &nbsp;The following is a schedule of rent payments due under

      the terms of the lease:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse; width: 436px; height: 136px;">



        <tr>

          <td style="width: 115.5pt;">

            &#160;

          </td>

          <td style="width: 51.75pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 57.0pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Years

              Ending May 31,</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2014</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">247,902</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2015</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">255,363</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2016</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">263,031</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom-width: 1pt; border-bottom-style: solid;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">2017</font></font>

            </div>

          </td>

          <td style="border-bottom-width: 1pt; border-bottom-style: solid;">

            &#160;

          </td>

          <td style="border-bottom-width: 1pt; border-bottom-style: solid;">

            &#160;

          </td>

          <td style="border-bottom-width: 1pt; border-bottom-style: solid;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">66,240</font></font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Total</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">832,536</font>

            </div>

          </td>

        </tr>



    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">According

      to the terms of the lease, the Company is also responsible

      for routine repairs of the building and for certain increases

      in property tax.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Total

      gross rent expense in the U.S. for fiscal 2013 and 2012 was

      $234,960 and&#160;$235,984, respectively. &#160;Net rent

      expense in the U.S. for fiscal 2013 and 2012 was $210,935 and

      $202,984, respectively. The Company received $24,025 and

      $33,000 in fiscal 2013 and 2012, respectively, in income from

      a temporary sublease, which offset total rent expense. Rent

      expense for the Mexico facility for fiscal 2013 and 2012 was

      $33,744 and $36,302, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company also has various insignificant leases for office

      equipment.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">RETIREMENT

      SAVINGS PLAN</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Effective

      September 1, 1986, the Company established a 401(k) plan for

      the benefit of its employees. The plan permits eligible

      employees to contribute to the plan up to the maximum

      percentage of total annual compensation allowable under the

      limits of Internal Revenue Code Sections 415, 401(k) and 404.

      The Company, at the discretion of its Board of Directors, may

      make contributions to the plan in amounts determined by the

      Board each year. No contributions by the Company have been

      made since the plan's inception.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">LITIGATION</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company is, from time to time, involved in legal proceedings,

      claims and litigation arising in the ordinary course of

      business. While the amounts claimed may be substantial, the

      ultimate liability cannot presently be determined because of

      considerable uncertainties that exist. Therefore, it is

      possible the outcome of such legal proceedings, claims and

      litigation could have a material effect on quarterly or

      annual operating results or cash flows when resolved in a

      future period. However, based on facts currently available,

      management believes such matters will not have a material

      adverse effect on the Company's consolidated financial

      position, results of operations or cash flows. There were no

      legal proceedings pending as of May 31, 2013.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">CONTRACTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">On

      March 27, 2009, the Company signed an Asset Purchase

      Agreement with a European company for the purchase of certain

      technology related to the manufacture of certain medical

      diagnostic tests. &nbsp;Consideration for this purchase was a

      nominal deposit upon signing the agreement and a nominal

      transfer fee upon successful commencement of production of

      the products. &nbsp;A royalty shall be paid for five years

      beginning on the date of first sale of finished product

      derived from the purchased assets. Royalty payments of 10% of

      sales are due on these products for a period of five years.

      &nbsp;Royalty expense for this license was approximately $300

      and $160 for the years ended May 31, 2013 and 2012,

      respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      October 2009, the Company entered into a non-exclusive,

      worldwide, perpetual, irrevocable, and transferable

      cross-license agreement to acquire technology and

      intellectual property from and make available its technology

      and intellectual property related to enzyme-linked

      immunosorbent assay products to be marketed by the Company.

      Pursuant to the terms of the license agreement, the Company

      has paid $25,000 for the license for each of six products,

      with a similar amount to be paid for each of two additional

      products as they are transferred. The Company will be

      amortizing the costs for these licenses over a ten year

      period. As part of this agreement, the Company must pay

      royalties on future sales of these products between 4% and 8%

      and is eligible to receive royalties from certain of its

      products licensed in the same percentages. The Company

      accrues this royalty when it becomes payable. &#160;The

      Company had incurred approximately $15,000 and $16,500 in

      amortization of licensing fees during fiscal 2013 and 2012,

      respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">In

      May 2010, the Company acquired from an inventor the

      exclusive, perpetual license to a United States patent

      applicable to the measurement of thiopurine methyltransferase

      within patients prior to commencing treatment with thiopurine

      drugs. The product is currently being redeveloped by the

      Company. Pursuant to the terms of the license agreement, the

      Company was granted an exclusive, worldwide, perpetual

      license to manufacture, market, distribute and sell the

      products contemplated by the patents subject to the payment

      of $25,000 as reimbursement to the patent holder for legal

      and other costs associated with obtaining the patent, which

      was paid in June 2010. The Company is amortizing the initial

      cost of $25,000 for this license over a ten year period.

      &nbsp;As of May 31, 2013, the Company had amortized $7,500 of

      the license. As part of this agreement, the Company must pay

      royalties on future sales of these products between 4% and 8%

      through September 30, 2022. The agreement also has minimum

      escalating royalty payments which must be made for the

      Company to keep its exclusivity for the license. The Company

      accrues this royalty when it becomes payable. &nbsp;Royalty

      in the amounts of $24,000 and $10,294 was recorded for the

      years ended May 31, 2013 or 2012, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">On

      October 19, 2010, the Company signed an agreement with a

      university to acquire the rights to manufacture and market

      certain products using two patents owned by the university.

      &nbsp;The Company paid a license issue fee of $15,000

      initially and will pay royalties on net sales quarterly.

      &nbsp;The Company has amortized all of the licensing fee as

      of May 31, 2013. &nbsp;&nbsp;Royalty expense for this license

      was approximately $7,000 and $8,000 for the years ended May

      31, 2013 and 2012, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company has two royalty agreements in which it has obtained

      rights to manufacture and market certain products for the

      life of the products. Royalty expense of approximately

      $26,000 and $30,000 is included in cost of sales for these

      agreements for the years ended May 31, 2013 and 2012,

      respectively. Beginning in fiscal 2011 the Company is only

      required to pay royalties for one of the products due to the

      fact that the company that was paid the royalties no longer

      provides materials to make that product, which was part of

      the original agreement. Sales of products manufactured under

      these agreements comprise approximately 2.9% and 3.4% of

      total sales for the years ended May 31, 2013 and 2012,

      respectively. The Company may license other products or

      technology in the future as it deems necessary for conducting

      business.</font>

    </div><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_CommitmentsAndContingenciesDisclosureAbstract">
        <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_CommitmentsAndContingenciesDisclosureAbstract</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_CommitmentsAndContingenciesDisclosureTextBlock">
        <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 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 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 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 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 3: 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 4: 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=25496072&amp;loc=d3e14435-108349<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 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></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_CommitmentsAndContingenciesDisclosureTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R20.xml
<DESCRIPTION>IDEA: ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>019 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_PayablesAndAccrualsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Payables and Accruals [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 108.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 108.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 19.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 67.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 67.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Accounts

              payable&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;282,138&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;187,618&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Accrued

              expenses&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;40,036&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              rent&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;69,779&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;74,855&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Income

              taxes payable&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;59,938&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;font style="font-size: 10pt; font-family: Times New Roman;"&gt;Accounts

            payable and accrued expenses, Total&lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;351,917&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;362,447&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the (a) 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 (accounts payable); (b) other payables; and (c) accrued liabilities. 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). An alternative caption includes accrued expenses.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ACCOUNTSPAYABLEANDACCRUEDEXPENSESTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXTBG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Common Stock [Member]</div>
        </th>
        <th class="th">
          <div>Additional Paid-in Capital [Member]</div>
        </th>
        <th class="th">
          <div>Accumulated Other Comprehensive Income (Loss) [Member]</div>
        </th>
        <th class="th">
          <div>Retained Earnings [Member]</div>
        </th>
        <th class="th">
          <div>Total</div>
        </th>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balances at May. 31, 2011</a></td>
        <td class="nump">$ 549,466<span></span></td>
        <td class="nump">$ 17,643,121<span></span></td>
        <td class="num">$ (4,460)<span></span></td>
        <td class="num">$ (13,857,764)<span></span></td>
        <td class="nump">$ 4,330,363<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Balances (in Shares) at May. 31, 2011</a></td>
        <td class="nump">6,868,339<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_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of stock options</a></td>
        <td class="nump">6,720<span></span></td>
        <td class="nump">41,070<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">47,790<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_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of stock options (in Shares)</a></td>
        <td class="nump">84,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">84,000<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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(1,570)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(1,570)<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_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Compensation expense in connection with options granted</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">53,616<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">53,616<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_NetIncomeLoss', window );">Net income</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">548,435<span></span></td>
        <td class="nump">548,435<span></span></td>
      </tr>
      <tr class="rc">
        <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 );">Balances at May. 31, 2012</a></td>
        <td class="nump">556,186<span></span></td>
        <td class="nump">17,737,807<span></span></td>
        <td class="num">(6,030)<span></span></td>
        <td class="num">(13,309,329)<span></span></td>
        <td class="nump">4,978,634<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Balances (in Shares) at May. 31, 2012</a></td>
        <td class="nump">6,952,339<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_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of stock options</a></td>
        <td class="nump">9,790<span></span></td>
        <td class="nump">41,724<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">51,514<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_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of stock options (in Shares)</a></td>
        <td class="nump">122,375<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">122,375<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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(2,976)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(2,976)<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_StockIssuedDuringPeriodValueNewIssues', window );">Sale of shares of common stock</a></td>
        <td class="nump">16,000<span></span></td>
        <td class="nump">234,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">250,000<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_StockIssuedDuringPeriodSharesNewIssues', window );">Sale of shares of common stock (in Shares)</a></td>
        <td class="nump">200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">200,000<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_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Compensation expense in connection with options granted</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">20,865<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">20,865<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="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">536,957<span></span></td>
        <td class="nump">536,957<span></span></td>
      </tr>
      <tr class="rc">
        <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 );">Balances at May. 31, 2013</a></td>
        <td class="nump">$ 581,976<span></span></td>
        <td class="nump">$ 18,034,396<span></span></td>
        <td class="num">$ (9,006)<span></span></td>
        <td class="num">$ (12,772,372)<span></span></td>
        <td class="nump">$ 5,834,994<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Balances (in Shares) at May. 31, 2013</a></td>
        <td class="nump">7,274,714<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_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition">
        <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 amount of recognized equity-based compensation related to stock options during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).</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_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</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_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 04<br><br> -Paragraph 20<br><br> -Article 9<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> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<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> -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 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 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> -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 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 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=26872669&amp;loc=d3e20235-122688<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 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 9: 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=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: 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></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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
        <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 and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</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 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580<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 20<br><br> -Subparagraph (b,c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</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_SharesIssued">
        <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 stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now 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 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_SharesIssued</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_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> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 4.E)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section E<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 210.5-02.29-31)<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 SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30, 31<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_StockholdersEquity</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_StockIssuedDuringPeriodSharesNewIssues">
        <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 new stock issued 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> -Article 3<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 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 29, 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_StockIssuedDuringPeriodSharesNewIssues</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_StockIssuedDuringPeriodSharesStockOptionsExercised">
        <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 share options (or share units) exercised during the current 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> -Article 3<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 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 29, 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_StockIssuedDuringPeriodSharesStockOptionsExercised</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_StockIssuedDuringPeriodValueNewIssues">
        <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>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</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> -Article 3<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 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 29, 30, 31<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_StockIssuedDuringPeriodValueNewIssues</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_StockIssuedDuringPeriodValueStockOptionsExercised">
        <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>Value of stock issued as a result of the exercise of stock options.</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> -Article 3<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 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 210.5-02.29-31)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 29, 30, 31<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_StockIssuedDuringPeriodValueStockOptionsExercised</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>62
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EOMAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_CurrentAssetsAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 2,469,796<span></span></td>
        <td class="nump">$ 1,077,342<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_AccountsReceivableNetCurrent', window );">Accounts receivable, less allowance for doubtful accounts of $115,730 and $113,191, respectively</a></td>
        <td class="nump">871,660<span></span></td>
        <td class="nump">1,200,516<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_InventoryNet', window );">Inventories, net</a></td>
        <td class="nump">1,571,221<span></span></td>
        <td class="nump">1,821,072<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_DeferredTaxAssetsNetCurrent', window );">Deferred tax assets, current portion</a></td>
        <td class="nump">144,000<span></span></td>
        <td class="nump">177,000<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_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other</a></td>
        <td class="nump">196,678<span></span></td>
        <td class="nump">210,700<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_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump">5,253,355<span></span></td>
        <td class="nump">4,486,630<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_PropertyAndEquipmentAbstract', window );"><strong>PROPERTY AND EQUIPMENT</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_bmra_EquipmentGross', window );">Equipment</a></td>
        <td class="nump">1,429,906<span></span></td>
        <td class="nump">1,185,098<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_FurnitureFixturesAndLeaseholdImprovementsGross', window );">Furniture, fixtures and leasehold improvements</a></td>
        <td class="nump">256,723<span></span></td>
        <td class="nump">244,410<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_PropertyPlantAndEquipmentGross', window );">Total property and equipment</a></td>
        <td class="nump">1,686,629<span></span></td>
        <td class="nump">1,429,508<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_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Accumulated depreciation</a></td>
        <td class="num">(1,032,009)<span></span></td>
        <td class="num">(844,684)<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_PropertyPlantAndEquipmentNet', window );">Net property and equipment</a></td>
        <td class="nump">654,620<span></span></td>
        <td class="nump">584,824<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_DeferredTaxAssetsNetNoncurrent', window );">DEFERRED TAX ASSETS, net of current portion</a></td>
        <td class="nump">85,000<span></span></td>
        <td class="nump">61,000<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_IntangibleAssetsNetExcludingGoodwill', window );">INTANGIBLE ASSETS, net</a></td>
        <td class="nump">165,200<span></span></td>
        <td class="nump">194,583<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_Investments', window );">INVESTMENTS</a></td>
        <td class="nump">165,324<span></span></td>
        <td class="nump">165,324<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_OtherAssetsNoncurrent', window );">OTHER ASSETS</a></td>
        <td class="nump">71,388<span></span></td>
        <td class="nump">78,561<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_Assets', window );">TOTAL ASSETS</a></td>
        <td class="nump">6,394,887<span></span></td>
        <td class="nump">5,570,922<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_CurrentLiabilitiesAbstract', window );"><strong>CURRENT LIABILITIES</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_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Accounts payable and accrued expenses</a></td>
        <td class="nump">351,917<span></span></td>
        <td class="nump">362,447<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_EmployeeRelatedLiabilitiesCurrent', window );">Accrued compensation</a></td>
        <td class="nump">207,976<span></span></td>
        <td class="nump">186,841<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_LinesOfCreditCurrent', window );">Line of credit</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="nump">43,000<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_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump">559,893<span></span></td>
        <td class="nump">592,288<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_CommitmentsAndContingencies', window );">COMMITMENTS AND CONTINGENCIES (NOTE 8)</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<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_ShareholdersEquityAbstract', window );"><strong>SHAREHOLDERS' EQUITY</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_PreferredStockValue', window );">Preferred stock, no par value, 5,000,000 authorized shares, no shares issued and outstanding at May 31, 2013 and 2012</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<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_CommonStockValue', window );">Common stock, $.08 par value; 25,000,000 shares authorized; 7,274,714 and 6,952,339 shares issued and outstanding, respectively</a></td>
        <td class="nump">581,976<span></span></td>
        <td class="nump">556,186<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_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
        <td class="nump">18,034,396<span></span></td>
        <td class="nump">17,737,807<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_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
        <td class="num">(9,006)<span></span></td>
        <td class="num">(6,030)<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_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
        <td class="num">(12,772,372)<span></span></td>
        <td class="num">(13,309,329)<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_StockholdersEquity', window );">Total shareholders' equity</a></td>
        <td class="nump">5,834,994<span></span></td>
        <td class="nump">4,978,634<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_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY</a></td>
        <td class="nump">$ 6,394,887<span></span></td>
        <td class="nump">$ 5,570,922<span></span></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_EquipmentGross">
        <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>Gross amount, as of the balance sheet date, of long-lived, depreciable equipments used in the production process to produce goods and services.</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_EquipmentGross</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: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_bmra_FurnitureFixturesAndLeaseholdImprovementsGross">
        <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>Gross amount, at the balance sheet date, of long-lived, depreciable assets that are commonly used in offices and stores and are an addition or improvement to assets held under lease arrangement.</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_FurnitureFixturesAndLeaseholdImprovementsGross</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: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_bmra_PropertyAndEquipmentAbstract">
        <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_PropertyAndEquipmentAbstract</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_AccountsReceivableNetCurrent">
        <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 due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the 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 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 210.5-02.3-4)<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 3<br><br><br><br> -Subparagraph a(1)<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 4<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_AccountsReceivableNetCurrent</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_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
        <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 accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce 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><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> -Subparagraph (c)<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 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 210.5-02.14)<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 14<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_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</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_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 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=28358780&amp;loc=SL7669686-108580<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=28358780&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 14<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e681-108580<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 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<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></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 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 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> -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 03<br><br><br><br> -Paragraph 12<br><br><br><br> -Article 7<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 02<br><br><br><br> -Paragraph 18<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_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 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 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 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765<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> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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 02<br><br><br><br> -Paragraph 9<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_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> -Glossary Cash<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<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 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>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 210.5-02.1)<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 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 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=28358313&amp;loc=d3e6676-107765<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=31042434&amp;loc=d3e3044-108585<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 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=25496072&amp;loc=d3e14326-108349<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 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 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 03<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 9<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 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>Reference 7: 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></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>
                  </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_CommonStockValue">
        <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 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>
                  </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_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 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 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 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 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 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 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 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 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 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></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>
                  </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_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 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 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 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 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 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 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 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 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 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></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>
                  </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_EmployeeRelatedLiabilitiesCurrent">
        <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 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>
                  </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_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=26713463&amp;loc=d3e16323-109275<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>Amount after valuation and LIFO reserves of inventory expected to be sold, 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 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=28358313&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>Amount of liabilities and equity items, 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_OtherAssetsNoncurrent">
        <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 carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. 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 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></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_OtherAssetsNoncurrent</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 04<br><br><br><br> -Article 3<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 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=27012166&amp;loc=d3e187085-122770<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 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 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 02<br><br><br><br> -Paragraph 29<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_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>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that 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=28358313&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_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_PropertyPlantAndEquipmentGross">
        <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 before accumulated depreciation, depletion and amortization of 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, and furniture and fixtures.</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 360<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (b)<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 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 210.5-02.13)<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></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_PropertyPlantAndEquipmentGross</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 after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</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 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 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 210.5-02.13)<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 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 13<br><br><br><br> -Subparagraph a<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 03<br><br><br><br> -Paragraph 8<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_PropertyPlantAndEquipmentNet</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_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 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 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 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 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></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>
                  </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_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 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=27010918&amp;loc=d3e74512-122707<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 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>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 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 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 02<br><br><br><br> -Paragraph 29, 30, 31<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_StockholdersEquity</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R7.xml
<DESCRIPTION>IDEA: ORGANIZATION
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>006 - Disclosure - ORGANIZATION</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_DisclosureTextBlockAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Disclosure Text Block [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;1.

      &amp;nbsp;&amp;nbsp;&amp;nbsp;ORGANIZATION&lt;/font&gt; &amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Biomerica,

      Inc. and Subsidiaries (collectively "the Company") are

      primarily engaged in the development, manufacture and

      marketing of medical diagnostic kits. As of May 31, 2013 and

      2012, the Company had one operational unit.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company develops, manufactures, and markets medical

      diagnostic products designed for the early detection and

      monitoring of chronic diseases and medical conditions. The

      Company&amp;rsquo;s medical diagnostic products are sold

      worldwide in two markets: 1) clinical laboratories and 2)

      point of care (physicians' offices and over-the-counter

      drugstores). The diagnostic test kits are used to analyze

      blood, urine or fecal samples 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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=28200181&amp;loc=SL6228881-111685



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 720

 -SubTopic 15

 -URI http://asc.fasb.org/subtopic&amp;trid=2122524



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 205

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6359566&amp;loc=d3e326-107755



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 205

 -SubTopic 10

 -Section 45

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=7668296&amp;loc=d3e288-107754



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2197480



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=d3e5614-111684



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 915

 -SubTopic 235

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6472506&amp;loc=d3e38932-110933



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 852

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2209116



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 272

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70478-108055



Reference 11: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2134480



Reference 12: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 205

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2122150



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>ORGANIZATION</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ORGANIZATION</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R17.xml
<DESCRIPTION>IDEA: Accounting Policies, by Policy (Policies)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>016 - Disclosure - Accounting Policies, by Policy (Policies)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_AccountingPoliciesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounting Policies [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ConsolidationPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;PRINCIPLES

      OF CONSOLIDATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      consolidated financial statements for the years ended May 31,

      2013 and 2012 include the accounts of Biomerica, Inc.

      ("Biomerica") as well as its German subsidiary and Mexican

      subsidiary which have not begun operations. All significant

      intercompany accounts and transactions have been eliminated

      in consolidation.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02, 03

 -Article 3A



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2197480



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

 -SubTopic 40

 -Section 45

 -URI http://asc.fasb.org/section&amp;trid=2197723



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 323

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2196966



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 325

 -SubTopic 20

 -URI http://asc.fasb.org/subtopic&amp;trid=2197087



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.3A-02)

 -URI http://asc.fasb.org/extlink&amp;oid=27015204&amp;loc=d3e355033-122828



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 323

 -SubTopic 10

 -Section 45

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33801-111570



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=d3e5614-111684



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph k

 -Article 1



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Consolidation, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_UseOfEstimates</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;ACCOUNTING

      ESTIMATES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      preparation of the consolidated financial statements in

      conformity with accounting principles generally accepted in

      the United States of America (&amp;ldquo;GAAP&amp;rdquo;) 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.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6143-108592



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6132-108592



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6061-108592



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Use of Estimates, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FairValueOfFinancialInstrumentsPolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;FAIR

      VALUE OF FINANCIAL INSTRUMENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company has financial instruments whereby the fair market

      value of the financial instruments could be different than

      that recorded on a historical basis. The Company's financial

      instruments consist of its cash and cash equivalents,

      accounts receivable, commercial bank line of credit, and

      accounts payable. The carrying amounts of the Company's

      financial instruments approximate their fair values.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for determining the fair value of financial instruments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 820

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2155942



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Fair Value of Financial Instruments, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ConcentrationRiskCreditRisk</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;CONCENTRATION

      OF CREDIT RISK&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company maintains cash balances at certain financial

      institutions in excess of amounts insured by federal

      agencies.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company provides credit in the normal course of business to

      customers throughout the United States and foreign markets.

      &amp;#160;The Company had one customer which accounted for 29.7%

      and 37.2% of its sales for the years ended May 31, 2013 and

      2012, respectively. During the last quarter of the year ended

      May 31, 2013, the Company terminated its contract with this

      customer due to certain proprietary disagreements and entered

      into an agreement with a new customer. During the year ended

      May 31, 2013, this new customer accounted for 10.8% of sales.

      The Company performs ongoing credit evaluations of its

      customers and requires prepayment in some circumstances. At

      May 31, 2013 and 2012, one customer accounted for 14.8% and

      45.6% of gross accounts receivable, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;For

      the year ended May 31, 2013, one company accounted for 26.6%

      of the purchases of raw materials. For the year ended May 31,

      2012, two companies accounted for 30.8% of the purchases for

      raw materials.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for credit risk.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 825

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=28088331&amp;loc=SL29635902-196195



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13531-108611



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 21

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13537-108611



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 55

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6875567&amp;loc=d3e14489-108613



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 825

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6480020&amp;loc=d3e61082-112788



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 825

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6480020&amp;loc=d3e61044-112788



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Concentration Risk, Credit Risk, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>bmra_ConcentrationRiskGeographicPolicyPolicyTextBlock</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;GEOGRAPHIC

      CONCENTRATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;As

      of May 31, 2013 and 2012, approximately $355,000 and $538,000

      of Biomerica's gross inventory and approximately $8,000 and

      $4,000, of Biomerica's property and equipment, net of

      accumulated depreciation and amortization, was located in

      Mexicali, Mexico, respectively.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for the description of risks that arise due to concentrations of operating facilities, revenues, assets, customers, vendors or the like in a certain geographic area, either domestic or foreign. The description may address risks inherent in the geographic area, and, at a minimum, informs users of the general nature of the risk, but excludes "Information about Geographic Areas" that may be disclosed elsewhere</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Concentration Risk, Geographic, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_CashAndCashEquivalentsPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;CASH

      EQUIVALENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Cash

      and cash equivalents consist of demand deposits and money

      market accounts with original maturities of less than three

      months.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash

 -URI http://asc.fasb.org/extlink&amp;oid=6506951



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash Equivalents

 -URI http://asc.fasb.org/extlink&amp;oid=6507016



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 305

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2122427



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4273-108586



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Financial Reporting Release (FRR)

 -Number 203

 -Paragraph 02-03



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Cash and Cash Equivalents, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_TradeAndOtherAccountsReceivablePolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;ACCOUNTS

      RECEIVABLE&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company extends unsecured credit to its customers on a

      regular basis. &amp;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. &amp;nbsp;Credit levels are approved by

      designated upper level management. &amp;nbsp;Domestic customers

      are extended initial $500 credit limits until they establish

      a history with the Company or submit credit information.

      &amp;nbsp;All increases in credit limits are also approved by

      designated upper level management. &amp;nbsp;Management evaluates

      receivables on a quarterly basis and adjusts the reserve for

      bad debt accordingly. &amp;nbsp;Balances over ninety days old are

      usually reserved for. &amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Occasionally

      certain long-standing customers, who routinely place large

      orders, will have unusually large receivables balances

      relative to the total gross receivables. &amp;nbsp; Management

      monitors the payments for these large balances closely and

      very often requires payment of existing invoices before

      shipping new sales orders.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3, 4

 -Article 5



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6378556&amp;loc=d3e10133-111534



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5093-111524



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 15

 -Subparagraph (d)

 -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5212-111524



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Trade and Other Accounts Receivable, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;INVENTORIES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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 production facilities.

      &amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Inventories

      approximate the following at May 31:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;

      &lt;tr&gt;

        &lt;td style="width: 87.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 101.5pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 57.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 33.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 57.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Raw

            materials&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;787,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;896,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Work

            in progress&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;555,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;554,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Finished

            products&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;229,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;371,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,571,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,821,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

    &lt;/table&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Reserves

      for inventory obsolescence are recorded as necessary to

      reduce obsolete inventory to estimated net realizable value

      or to specifically reserve for obsolete inventory that the

      Company intends to dispose of.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Subparagraph a

 -Article 5



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(b))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2126999



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4492-108314



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Financial Reporting Release (FRR)

 -Number 206

 -Paragraph b

 -Subparagraph i, ii

 -Chapter 2



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4556-108314



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Inventory, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;PROPERTY

      AND EQUIPMENT&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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

      are removed from the accounts, and gains or losses from

      retirements and dispositions are credited or charged to

      income.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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 $187,325 and $147,297 for the years ended May 31, 2013 and

      2012, respectively.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2155824



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.13(a))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 13

 -Subparagraph a

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Property, Plant and Equipment, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;INTANGIBLE

      ASSETS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Intangible

      assets include trademarks, product rights, technology rights

      and patents, and are accounted for based on Accounting

      Standards Codification (&amp;ldquo;ASC&amp;rdquo;),&amp;nbsp;ASC 350

      &amp;ldquo;&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;"&gt;Intangibles

      &amp;ndash; Goodwill and Other&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;rdquo;

      (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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Intangible

      assets are being amortized using the straight-line method

      over the useful life, not to exceed 18 years for marketing

      and distribution rights and purchased technology use rights,

      and 17 years for patents. Amortization amounted to $29,383

      and $32,827 for the years ended May 31, 2013 and 2012,

      respectively. Intangible assets with indefinite lives such as

      perpetual licenses are not amortized but rather tested for

      impairment at least annually.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company assesses the recoverability of these intangible

      assets by determining whether the amortization of the asset's

      balance over its remaining life can be recovered through

      projected undiscounted future cash flows. In July 2012, the

      FASB issued another update to ASC 350 &lt;em&gt;Intangibles &amp;#8211;

      Goodwill and Other: Testing Indefinite-Lived Intangible

      Assets for Impairment&lt;/em&gt;. This update simplifies the

      guidance for testing impairment of indefinite-lived

      intangible assets other than goodwill. During fiscal 2013,

      the Company adopted the updated guidance in ASC 350 and used

      the qualitative assessment to determine whether there were

      any impairment. This analysis indicated that no impairment

      adjustment was required as of May 31, 2013.&lt;/font&gt;&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 20

 -URI http://asc.fasb.org/subtopic&amp;trid=2144439



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -URI http://asc.fasb.org/subtopic&amp;trid=2144471



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Goodwill and Intangible Assets, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InvestmentPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;INVESTMENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;From

      time-to-time, the Company makes investments in privately-held

      companies. &amp;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. &amp;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&amp;rsquo;s industry), a write-down to

      estimated fair value is recorded. 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&amp;rsquo;s

      investment in a Polish distributor which is primarily engaged

      in distributing medical devices. &amp;nbsp;The Company owns

      approximately 6% of the investee, and accordingly, applies

      the cost method to account for the investment. &amp;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.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 325

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6872867&amp;loc=d3e40691-111596



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 825

 -SubTopic 10

 -Section 50

 -Paragraph 10

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=28364263&amp;loc=d3e13433-108611



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 323

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 320

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=27724398&amp;loc=d3e27290-111563



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section M



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.2,12)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 2, 12

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Investment, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;STOCK-BASED

      COMPENSATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company follows the guidance of the accounting provisions of

      ASC 718 &amp;ldquo;&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;"&gt;Share-based

      Compensation&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;rdquo;

      (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.

      Expected volatilities are based on weighted averages of the

      historical volatility of the Company&amp;rsquo;s stock 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 &amp;ldquo;simplified method&amp;rdquo; 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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      applying the Black-Scholes options-pricing model, assumptions

      are as follows: &amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 231.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 12.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 87.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 12.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 85.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Dividend

              yield&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;0%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Expected

              volatility&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;70.59-70.70%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;77.76-84.97%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="margin-left: -1.5pt; text-indent: 4.5pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Risk

              free interest rate&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.51-0.53%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.63-0.76%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Expected

              life&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.50

              years&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.25-3.75

              years&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;p&gt;

      &lt;font style="color: #ffffff;"&gt;_&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (b),(f)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2228939



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_RevenueRecognitionPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;REVENUE

      RECOGNITION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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. As of May 31,

      2013 and 2012, the allowance for returns is $0.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 13

 -Section B

 -Paragraph Question 1



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 605

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 13.B.Q1)

 -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18823-107790



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Revenue Recognition, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ShippingAndHandlingCostPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;SHIPPING

      AND HANDLING FEES AND COSTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Shipping

      and handling fees billed to customers are required to be

      classified as net sales, and shipping and handling costs are

      required to be classified as either cost of sales or

      disclosed in the notes to the financial statements. 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.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 605

 -SubTopic 45

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6408196&amp;loc=d3e61069-111654



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Handling Costs

 -URI http://asc.fasb.org/extlink&amp;oid=6514758



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 605

 -SubTopic 45

 -Section 45

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=21915142&amp;loc=d3e60635-111653



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 605

 -SubTopic 45

 -Section S99

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6408413&amp;loc=d3e221937-122793



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Shipping Costs

 -URI http://asc.fasb.org/extlink&amp;oid=6525344



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Shipping and Handling Cost, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ResearchAndDevelopmentExpensePolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;RESEARCH

      AND DEVELOPMENT&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Research

      and development costs are expensed as incurred. The Company

      expensed $459,086 and $347,128 of research and development

      expenses during the years ended May 31, 2013 and 2012,

      respectively.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 730

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2127266



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Research and Development

 -URI http://asc.fasb.org/extlink&amp;oid=6523717



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Research and Development Expense, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_IncomeTaxPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;INCOME

      TAXES&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company accounts for income taxes in accordance with ASC 740,

      &amp;ldquo;&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;"&gt;Income

      Taxes&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;rdquo;

      (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, the Company 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.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company accounts for its uncertain tax provisions by using a

      two-step approach to recognizing and measuring uncertain tax

      positions. The first step is to evaluate the tax position for

      recognition by determining if the weight of available

      evidence indicates it is more likely than not, based solely

      on the technical merits, that the position will be sustained

      in an audit, including resolution of related appeals or

      litigation processes, if any. The second step is to measure

      the appropriate amount of the benefit to recognize. The

      amount of benefit to recognize is measured as the maximum

      amount which is more likely than not to be realized. The tax

      position is derecognized when it is no longer more likely

      than not capable of being sustained. On subsequent

      recognition and measurement the maximum amount which is more

      likely than not to be recognized at each reporting date will

      represent the Company&amp;rsquo;s best estimate, given the

      information available at the reporting date, although the

      outcome of the tax position is not absolute or final. Upon

      adopting the revisions in ASC 740, the Company elected to

      follow an accounting policy to classify accrued interest

      related to liabilities for income taxes within the

      &amp;ldquo;Interest expense&amp;rdquo; line and penalties related to

      liabilities for income taxes within the &amp;ldquo;Other

      expense&amp;rdquo; line of the consolidated statements of

      operations.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2144681



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 30

 -URI http://asc.fasb.org/subtopic&amp;trid=2144749



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 19

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32840-109319



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 954

 -SubTopic 740

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6491622&amp;loc=d3e9504-115650



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 17

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32809-109319



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 25

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32247-109318



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32280-109318



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Income Tax, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_AdvertisingCostsPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;ADVERTISING

      COSTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company reports the cost of all advertising as expense in the

      period in which those costs are incurred. Advertising costs

      were approximately $6,000 and $8,000 for the years ended May

      31, 2013 and 2012, respectively.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 340

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=32704220&amp;loc=d3e8275-108329



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 340

 -SubTopic 20

 -Section 55

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6387522&amp;loc=d3e8384-108330



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 340

 -SubTopic 20

 -URI http://asc.fasb.org/subtopic&amp;trid=2127066



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Advertising Costs, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;FOREIGN

      CURRENCY TRANSLATION&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      subsidiary located in Germany operates 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.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 20

 -URI http://asc.fasb.org/subtopic&amp;trid=2175856



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2175826



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -URI http://asc.fasb.org/subtopic&amp;trid=2175892



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Foreign Currency Transactions and Translations Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredChargesPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;DEFERRED

      RENT&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;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.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for deferral and amortization of significant deferred charges.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.17)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 17

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Deferred Charges, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_EarningsPerSharePolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;NET

      INCOME PER SHARE&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Basic

      earnings per share is computed as net income divided by the

      weighted average number of common shares outstanding for the

      period. Diluted earnings per share reflects the potential

      dilution that could occur from common shares issuable through

      stock options, warrants and other convertible securities

      using the treasury stock method. The total amount of

      anti-dilutive options not included in the earnings per share

      calculation for the years ended May 31, 2013 and 2012 was 0

      and 195,000, respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      following table illustrates the reconciliation of the

      numerators and denominators of the basic and diluted earnings

      per share computations:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 12.55pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 288.3pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 13.85pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 68.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.7pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 68.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 300.85pt; border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;For

              the Years Ended May 31&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Numerator

              for basic and diluted net income per common

              share&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;536,957&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;548,435&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&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;&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;&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;&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;&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;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Denominator

              for basic net income per common share&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,024,418&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;6,887,929&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Effect

              of dilutive securities:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;426,695&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;219,830&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Denominator

              for diluted net income per common share

              &amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,451,113&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,107,759&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&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;&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;&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;&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;&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;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Basic

              net income per common share

              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Diluted

              net income per common share

              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.07&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;&lt;br/&gt;&lt;p&gt;

      &lt;font style="color: #ffffff;"&gt;_&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2144384



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3630-109257



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Earnings Per Share, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SegmentReportingPolicyPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;SEGMENT

      REPORTING&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;ASC

      280, &amp;ldquo;&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-style: italic;"&gt;Segment

      Reporting&lt;/font&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;rdquo;

      (ASC 280), establishes standards for reporting, by public

      business enterprises, information about operating segments,

      products and services, geographic areas, and major customers.

      The Company&amp;rsquo;s operations are analyzed by management and

      its chief operating decision maker as being part of a single

      industry segment: the design, development, marketing and

      sales of diagnostic kits.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for segment reporting.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Segment Reporting, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ComprehensiveIncomePolicyPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;REPORTING

      COMPREHENSIVE INCOME (LOSS)&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Comprehensive

      income (loss) represents net income (loss) and any revenues,

      expenses, gains and losses that, under GAAP, are excluded

      from net income (loss) and recognized directly as a component

      of shareholders&amp;rsquo; equity. Accumulated other

      comprehensive income (loss) consists solely of foreign

      currency translation adjustments.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for comprehensive income.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Comprehensive Income, Policy [Policy Text Block]</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;RECENT

      ACCOUNTING PRONOUNCEMENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      February 2013, the Financial Accounting Standards Board

      ("FASB") issued Accounting Standards Update ("ASU") No.

      2013-02: Reporting of Amounts Reclassified Out of Accumulated

      Other Comprehensive Income (&amp;#8220;ASU 2013-02&amp;#8221;) which

      adds new disclosure requirements for items reclassified out

      of accumulated other comprehensive income. ASU 2013-02 is

      effective for fiscal years, and interim periods within those

      years, beginning after December 15, 2012, which corresponds

      to the Company&amp;#8217;s first quarter of fiscal 2014. Early

      adoption is permitted. The adoption of ASU 2013-02 is not

      expected to have a material impact on the Company&amp;#8217;s

      consolidated financial statements.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      February 2013, the FASB issued ASU No. 2013-04, Liabilities

      (Topic 405): Obligations Resulting from Joint and Several

      Liability Arrangements for Which the Total Amount of the

      Obligation Is Fixed at the Reporting Date (&amp;ldquo;ASU

      2013-04&amp;rdquo;). The amendments in ASU 2013-04 provide

      guidance for the recognition, measurement, and disclosure of

      obligations resulting from joint and several liability

      arrangements for which the total amount of the obligation

      within the scope of this update is fixed at the reporting

      date, except for obligations addressed within existing

      guidance in U.S. GAAP. The guidance requires an entity to

      measure those obligations as the sum of the amount the

      reporting entity agreed to pay on the basis of its

      arrangement among its co-obligors and any additional amount

      the reporting entity expects to pay on behalf of its

      co-obligors. The guidance in this update also requires an

      entity to disclose the nature and amount of the obligation as

      well as other information about those obligations. The

      amendments in this standard are effective retrospectively for

      fiscal years, and interim periods within those years,

      beginning after December 15, 2013, which corresponds to the

      Company&amp;rsquo;s first quarter of fiscal 2015. The Company is

      evaluating when to adopt ASU 2013-04, and the effect the

      adoption will have on its financial statements.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;In

      March 2013, the FASB issued ASU 2013-05, Foreign Currency

      Matters (Topic 830): Parent&amp;rsquo;s Accounting for the

      Cumulative Translation Adjustment upon Derecognition of

      Certain Subsidiaries or Groups of Assets within a Foreign

      Entity or of an Investment in a Foreign Entity (a consensus

      of the FASB Emerging Issues Task Force) (&amp;ldquo;ASU

      2013-05&amp;rdquo;). ASU 2013-05 clarifies that when a parent

      reporting entity ceases to have a controlling financial

      interest in a subsidiary or group of assets that is a

      business within a foreign entity, the parent is required to

      apply the guidance in ASC 830-30 to release any related

      cumulative translation adjustment into net income.

      Accordingly, the cumulative translation adjustment should be

      released into net income only if the sale or transfer results

      in the complete or substantially complete liquidation of the

      foreign entity in which the subsidiary or group of assets had

      resided. ASU 2013-05 is effective prospectively for fiscal

      years and interim reporting periods within those years

      beginning after December 15, 2013 which corresponds to the

      Company&amp;rsquo;s first quarter of fiscal 2015. Early adoption

      is permitted; however, if an entity elects to early adopt ASU

      2013-05, it should be applied as of the beginning of the

      entity&amp;rsquo;s fiscal year of adoption. Prior periods should

      not be adjusted. The Company is evaluating when to adopt ASU

      2013-05, and the effect the adoption will have on its

      financial statements.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Other

      recent ASU's issued by the FASB and guidance issued by the

      Securities and Exchange Commission did not, or are not

      believed by management to, have a material effect on the

      Company&amp;#8217;s present or future consolidated financial

      statements.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>New Accounting Pronouncements, Policy [Policy Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Accounting Policies, by Policy (Policies)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/AccountingPoliciesByPolicy</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>24</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R45.xml
<DESCRIPTION>IDEA: OTHER INCOME (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>044 - Disclosure - OTHER INCOME (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_OtherIncomeAndExpensesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Income and Expenses [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OtherNonoperatingExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>33522</NumericAmount><RoundedNumericAmount>33522</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The aggregate amount of other 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 expense recognized during the period. Such amounts may include: (a) unusual costs, (b) loss on foreign exchange transactions, (c) losses on securities (net of profits), and (d) miscellaneous other expense items.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 9

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.9)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other Nonoperating Expense</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_PropertyPlantAndEquipmentAdditions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>68106</NumericAmount><RoundedNumericAmount>68106</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of acquisition 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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Property, Plant and Equipment, Additions</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ProceedsFromInsuranceSettlementInvestingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>101628</NumericAmount><RoundedNumericAmount>101628</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to investments, for example fixed assets. It excludes insurance settlements classified as operating cash flows.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3179-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from Insurance Settlement, Investing Activities</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_GainOnBusinessInterruptionInsuranceRecovery</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>102000</NumericAmount><RoundedNumericAmount>102000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The net amount (to the extent disclosed within this portion of the income statement) by which an insurance settlement exceeds incremental costs incurred from the event causing an interruption of business, plus the insurance award for earnings lost from the event, such as a natural catastrophe, explosion or fire.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6365675&amp;loc=d3e16285-107787



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Gain on Business Interruption Insurance Recovery</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>OTHER INCOME (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/OTHERINCOMEDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>5</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R16.xml
<DESCRIPTION>IDEA: OTHER INCOME
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>015 - Disclosure - OTHER INCOME</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_OtherIncomeAndExpensesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Income and Expenses [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;10.

      OTHER INCOME&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;During

      the year ended May 31, 2012, the Company experienced water

      damage from a burst pipe. Expenses of $33,522 were incurred

      as a result of this damage. Property and equipment amounting

      to $68,106 were purchased to replace damaged, fully

      depreciated equipment and fixtures. The Company&amp;rsquo;s

      insurance company reimbursed the Company $101,628, which

      covered approximately all of its expenses plus cost of

      replacement property and equipment, resulting in a gain of

      approximately $102,000.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.3,6,7,9)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 3, 6, 7, 9

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Income and Other Expense Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>OTHER INCOME</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/OTHERINCOME</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R27.xml
<DESCRIPTION>IDEA: SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>026 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.00</NumericAmount><RoundedNumericAmount>0.00</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.00</NumericAmount><RoundedNumericAmount>0.00</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (f)(2)(iii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Dividend yield</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateInRange</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>70.59-70.70%</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>77.76-84.97%</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>The estimated measure of the percentage in range by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Expected volatility</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateRange</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>0.51-0.53%</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>0.63-0.76%</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>The risk-free interest rate assumption expressed in range that is used in valuing an option on its own shares.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Risk free interest rate</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTermInRange</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>3.50 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>3.25-3.75 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>Expected term of share-based compensation awards, in range.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Expected life</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>5</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R18.xml
<DESCRIPTION>IDEA: SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>017 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_AccountingPoliciesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounting Policies [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfInventoryCurrentTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;

      &lt;tr&gt;

        &lt;td style="width: 87.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 101.5pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 57.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 33.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 57.0pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Raw

            materials&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;787,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;896,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Work

            in progress&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;555,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;554,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Finished

            products&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;229,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;371,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,571,000&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,821,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 2

 -Paragraph 6

 -Subparagraph a,b,c

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Inventory, Current [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 231.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 12.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 87.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 12.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 85.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Dividend

              yield&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;0%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Expected

              volatility&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;70.59-70.70%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;77.76-84.97%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="margin-left: -1.5pt; text-indent: 4.5pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Risk

              free interest rate&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.51-0.53%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.63-0.76%&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-indent: 3.0pt;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Expected

              life&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.50

              years&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.25-3.75

              years&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (f)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 12.55pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 288.3pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 13.85pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 68.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.7pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 68.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 300.85pt; border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;For

              the Years Ended May 31&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Numerator

              for basic and diluted net income per common

              share&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;536,957&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;548,435&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&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;&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;&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;&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;&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;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Denominator

              for basic net income per common share&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,024,418&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;6,887,929&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Effect

              of dilutive securities:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;426,695&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;219,830&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Denominator

              for diluted net income per common share

              &amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,451,113&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,107,759&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&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;&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;&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;&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;&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;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Basic

              net income per common share

              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Diluted

              net income per common share

              &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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.07&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;0.08&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>4</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R3.xml
<DESCRIPTION>IDEA: CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c1_AsOf31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>115730</NumericAmount><RoundedNumericAmount>115730</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>113191</NumericAmount><RoundedNumericAmount>113191</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 4

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.4)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Allowance for doubtful accounts (in Dollars)</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PreferredStockNoParValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usdPershares"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usdPershares"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Face amount per share of no-par value preferred stock nonredeemable or redeemable solely at the option of the issuer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Preferred Stock, Par Value Per Share (in Dollars per share)</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PreferredStockSharesAuthorized</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5000000</NumericAmount><RoundedNumericAmount>5000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5000000</NumericAmount><RoundedNumericAmount>5000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Preferred Stock, Shares Authorized (in Shares)</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PreferredStockSharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Preferred Stock, Shares Issued (in Shares)</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PreferredStockSharesOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Preferred Stock, Shares Outstanding (in Shares)</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockParOrStatedValuePerShare</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Face amount or stated value per share of common stock.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Common Stock, Par Value Per Share (in Dollars per share)</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockSharesAuthorized</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>25000000</NumericAmount><RoundedNumericAmount>25000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>25000000</NumericAmount><RoundedNumericAmount>25000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common Stock, Shares Authorized (in Shares)</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockSharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7274714</NumericAmount><RoundedNumericAmount>7274714</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6952339</NumericAmount><RoundedNumericAmount>6952339</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common Stock, Shares Issued (in Shares)</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockSharesOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7274714</NumericAmount><RoundedNumericAmount>7274714</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6952339</NumericAmount><RoundedNumericAmount>6952339</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common Stock, Shares Outstanding (in Shares)</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ConsolidatedBalanceSheet_Parentheticals</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>9</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R29.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E2KAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract', window );"><strong>Reconciliation of the numerators and denominators of the basic and diluted earnings per share [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Numerator for basic and diluted net income per common share (in Dollars)</a></td>
        <td class="nump">$ 536,957<span></span></td>
        <td class="nump">$ 548,435<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_WeightedAverageNumberOfSharesOutstandingBasic', window );">Denominator for basic net income per common share</a></td>
        <td class="nump">7,024,418<span></span></td>
        <td class="nump">6,887,929<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_IncrementalCommonSharesAttributableToCallOptionsAndWarrants', window );">Options</a></td>
        <td class="nump">426,695<span></span></td>
        <td class="nump">219,830<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_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Denominator for diluted net income per common share</a></td>
        <td class="nump">7,451,113<span></span></td>
        <td class="nump">7,107,759<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">$ 0.08<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_EarningsPerShareDiluted', window );">Diluted net income per common share (in Dollars per share)</a></td>
        <td class="nump">$ 0.07<span></span></td>
        <td class="nump">$ 0.08<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract">
        <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_ReconciliationOfTheNumeratorsAndDenominatorsOfTheBasicAndDilutedEarningsPerShareAbstract</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_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 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 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 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<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 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<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 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 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 6: 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 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 18<br><br> -Article 7<br><br><br><br>Reference 8: 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 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 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_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 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 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 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 04<br><br> -Paragraph 18<br><br> -Article 7<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 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> -Glossary Warrant<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6528364<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> -Subparagraph (a)<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 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 4: 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 5: 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></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 04<br><br> -Paragraph 20<br><br> -Article 9<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> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<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> -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 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 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> -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 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 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=26872669&amp;loc=d3e20235-122688<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 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 9: 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=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: 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></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 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 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 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 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 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> -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>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R23.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>BUSINESS SEGMENTS (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></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_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock', window );">Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">

      <tr>

        <td style="width: 19.5pt;">

          &nbsp;

        </td>

        <td style="width: 74.25pt;">

          &nbsp;

        </td>

        <td style="width: 66.75pt;">

          &nbsp;

        </td>

        <td style="width: 15.75pt;">

          &nbsp;

        </td>

        <td style="width: 66.75pt;">

          &nbsp;

        </td>

        <td style="width: 15.75pt;">

          &nbsp;

        </td>

        <td style="width: 66.75pt;">

          &nbsp;

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

          </div>

        </td>

      </tr>

      <tr>

        <td colspan="2" style="width: 93.75pt;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Net

            sales:</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;</font>

          </div>

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Europe</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,840,000</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,533,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          &nbsp;

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">United

            States &nbsp;</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">822,000</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">1,074,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          &nbsp;

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Asia</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,770,000</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,420,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          &nbsp;

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">South

            America</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">7,000</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;</font>

          </div>

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Middle

            East</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">31,000</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">22,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Other

            foreign</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">3,000</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">30,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Total

            net sales</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">6,473,000</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">6,081,000</font>

          </div>

        </td>

      </tr>

    </table><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_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock">
        <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>Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material.  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=26872669&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>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> -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_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
        <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_SegmentReportingAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R44.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EZIAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>DEBT (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>May 30, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
        <th class="th">
          <div>Feb. 13, 2009</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_DEBTDetailsLineItems', window );"><strong>DEBT (Details) [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Line of Credit Facility, Maximum Borrowing Capacity</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 400,000<span></span></td>
      </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_LineOfCreditFacilityExpirationDate1', window );">Line of Credit Facility, Expiration Date</a></td>
        <td class="text">Feb. 24,
				 2014<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_LineOfCreditFacilityAmountOutstanding', window );">Line of Credit Facility, Amount Outstanding</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 43,000<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">Line of Credit [Member]</div>
        </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_bmra_DEBTDetailsLineItems', window );"><strong>DEBT (Details) [Line Items]</strong></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>
      </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_DebtInstrumentBasisSpreadOnVariableRate1', window );">Debt Instrument, Basis Spread on Variable Rate</a></td>
        <td class="nump">1.00%<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_DEBTDetailsLineItems">
        <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_DEBTDetailsLineItems</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_DebtInstrumentBasisSpreadOnVariableRate1">
        <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>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_DebtInstrumentBasisSpreadOnVariableRate1</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:percentItemType</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>
                  <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_LineOfCreditFacilityExpirationDate1">
        <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 the credit facility terminates, in CCYY-MM-DD format.</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(b),22(b))<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, 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_LineOfCreditFacilityExpirationDate1</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_LineOfCreditFacilityMaximumBorrowingCapacity">
        <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>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>
              </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(b),22(b))<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, 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_LineOfCreditFacilityMaximumBorrowingCapacity</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R39.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFNAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INCOME TAXES (Details) - Income Tax Rate Reconcilliation (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_IncomeTaxRateReconcilliationAbstract', window );"><strong>Income Tax Rate Reconcilliation [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate', window );">Computed "expected" tax expense (benefit)</a></td>
        <td class="nump">$ 184,000<span></span></td>
        <td class="nump">$ 215,000<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_bmra_IncreaseReductionInIncomeTaxesResultingFromAbstract', window );"><strong>Increase (reduction) in income taxes resulting from:</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_IncomeTaxReconciliationTaxCreditsOther', window );">True up of carry forwards and other items</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="nump">30,000<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_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Change in valuation allowance</a></td>
        <td class="num">(205,000)<span></span></td>
        <td class="num">(219,000)<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_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations', window );">State income taxes, net of federal benefit</a></td>
        <td class="nump">15,000<span></span></td>
        <td class="nump">36,000<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_IncomeTaxReconciliationTaxCreditsResearch', window );">Research and development tax credits</a></td>
        <td class="num">(14,000)<span></span></td>
        <td class="num">(4,000)<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_IncomeTaxReconciliationTaxSettlements', window );">Permanent tax differences and other</a></td>
        <td class="nump">7,507<span></span></td>
        <td class="nump">7,014<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_IncomeTaxExpenseBenefit', window );">Income tax (benefit) expense</a></td>
        <td class="num">$ (12,493)<span></span></td>
        <td class="nump">$ 65,014<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_IncomeTaxRateReconcilliationAbstract">
        <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_IncomeTaxRateReconcilliationAbstract</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_IncreaseReductionInIncomeTaxesResultingFromAbstract">
        <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_IncreaseReductionInIncomeTaxesResultingFromAbstract</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_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>Amount of current income tax expense (benefit) and deferred income tax expense (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 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=26873400&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> -Article 4<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 Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<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 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></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_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance">
        <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 difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax 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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<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 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32123-109318<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_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance</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_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate">
        <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 income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from 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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<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 08<br><br> -Paragraph h<br><br> -Subparagraph 2<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_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate</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_IncomeTaxReconciliationTaxCreditsOther">
        <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 difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other tax credits.</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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<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_IncomeTaxReconciliationTaxCreditsOther</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_IncomeTaxReconciliationTaxCreditsResearch">
        <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 difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to research tax credit.</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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<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_IncomeTaxReconciliationTaxCreditsResearch</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_IncomeTaxReconciliationTaxSettlements">
        <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 difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income tax settlements. Including, but not limited to, domestic tax settlement, foreign tax settlement, state and local tax settlement, and other tax settlements.</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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<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_IncomeTaxReconciliationTaxSettlements</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_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations">
        <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 state and local current and deferred income tax expense (benefit) attributable 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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 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></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_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R42.xml
<DESCRIPTION>IDEA: COMMITMENTS AND CONTINGENCIES (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>041 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_OperatingLeaseInitiationDate</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2009-09-01</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:dateItemType</ElementDataType><SimpleDataType>date</SimpleDataType><ElementDefenition>Date the operating lease was initiated, in CCYY-MM-DD format.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Operating Lease Initiation Date</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LeaseExpirationDate1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2016-08-31</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:dateItemType</ElementDataType><SimpleDataType>date</SimpleDataType><ElementDefenition>Date which lease or group of leases is set to expire, in CCYY-MM-DD format.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Lease Expiration Date</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingLeasesRentExpenseContingentRentals</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>22080</NumericAmount><RoundedNumericAmount>22080</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Contingent Rentals

 -URI http://asc.fasb.org/extlink&amp;oid=6508509



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6452660&amp;loc=d3e36991-112694



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41499-112717



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 55

 -Paragraph 40

 -Subparagraph (Note 3)

 -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 40

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6452616&amp;loc=d3e36728-112689



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 25

 -Paragraph 35

 -URI http://asc.fasb.org/extlink&amp;oid=7579899&amp;loc=d3e35050-112683



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Leases, Rent Expense, Contingent Rentals</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SecurityDepositLiability</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>22080</NumericAmount><RoundedNumericAmount>22080</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-03.15(a))

 -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Security Deposit Liability</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LeaseAndRentalExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>234960</NumericAmount><RoundedNumericAmount>234960</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>235984</NumericAmount><RoundedNumericAmount>235984</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Leases, Rent Expense</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingLeasesRentExpenseNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>210935</NumericAmount><RoundedNumericAmount>210935</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>202984</NumericAmount><RoundedNumericAmount>202984</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41499-112717



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Leases, Rent Expense, Net</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingLeasesRentExpenseSubleaseRentals1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>24025</NumericAmount><RoundedNumericAmount>24025</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>33000</NumericAmount><RoundedNumericAmount>33000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The total amount of sublease rental income recognized during the period that reduces the entity's rent expense incurred under operating leases.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 55

 -Paragraph 40

 -Subparagraph (Note 3)

 -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Leases, Rent Expense, Sublease Rentals</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AmortizationOfIntangibleAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>29383</NumericAmount><RoundedNumericAmount>29383</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>32827</NumericAmount><RoundedNumericAmount>32827</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Amortization of Intangible Assets</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c90_From1Jun2012To31May2013_AssetsPurchaseAgreementMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Assets Purchase Agreement [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_AssetsPurchaseAgreementMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="bmra_ContractsAxis:bmra_AssetsPurchaseAgreementMember" Id="0" Label="Assets Purchase Agreement [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Assets Purchase Agreement [Member]</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_AssetPurchaseAgreementInitiationDate</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c90_From1Jun2012To31May2013_AssetsPurchaseAgreementMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2009-03-27</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:dateItemType</ElementDataType><SimpleDataType>date</SimpleDataType><ElementDefenition>Date the asset purchase agreement was signed, in CCYY-MM-DD format.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Asset Purchase Agreement, Initiation Date</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_RoyaltyExpensePercentageOfSales</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c91_AsOf31May2013_AssetsPurchaseAgreementMember" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.10</NumericAmount><RoundedNumericAmount>0.10</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Royalty expenses expressed as a percentage of sales.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Royalty Expense Percentage of Sales</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_RoyaltyExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c90_From1Jun2012To31May2013_AssetsPurchaseAgreementMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>300</NumericAmount><RoundedNumericAmount>300</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c92_From1Jun2011To31May2012_AssetsPurchaseAgreementMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>160</NumericAmount><RoundedNumericAmount>160</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.3)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Royalty Expense</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c96_From1Jun2012To31May2013_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Cross-License Agreement to Acquire Technology and Intellectual Property [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="bmra_ContractsAxis:bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" Id="0" Label="Cross-License Agreement to Acquire Technology and Intellectual Property [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Cross-License Agreement to Acquire Technology and Intellectual Property [Member]</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_PaymentForLicense</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c93_From1Jun2011To31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>25000</NumericAmount><RoundedNumericAmount>25000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Cash payment for license.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Payment for Licenses</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AmortizationOfIntangibleAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c96_From1Jun2012To31May2013_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>15000</NumericAmount><RoundedNumericAmount>15000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c93_From1Jun2011To31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>16500</NumericAmount><RoundedNumericAmount>16500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Amortization of Intangible Assets</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c94_AsOf31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_MinimumMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Cross-License Agreement to Acquire Technology and Intellectual Property [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Minimum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MinimumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="bmra_ContractsAxis:bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" Id="0" Label="Cross-License Agreement to Acquire Technology and Intellectual Property [Member]" /><Label Key="us-gaap_RangeAxis:us-gaap_MinimumMember" Id="1" Label="Minimum [Member]" /><Label Key="Calendar" Id="2" Label="5/31/2012" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Cross-License Agreement to Acquire Technology and Intellectual Property [Member] | Minimum [Member]</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_RoyaltyExpensePercentageOfSales</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c94_AsOf31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_MinimumMember" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.04</NumericAmount><RoundedNumericAmount>0.04</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Royalty expenses expressed as a percentage of sales.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Royalty Expense Percentage of Sales</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c95_AsOf31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_MaximumMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Cross-License Agreement to Acquire Technology and Intellectual Property [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Maximum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MaximumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="bmra_ContractsAxis:bmra_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember" Id="0" Label="Cross-License Agreement to Acquire Technology and Intellectual Property [Member]" /><Label Key="us-gaap_RangeAxis:us-gaap_MaximumMember" Id="1" Label="Maximum [Member]" /><Label Key="Calendar" Id="2" Label="5/31/2012" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Cross-License Agreement to Acquire Technology and Intellectual Property [Member] | Maximum [Member]</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_RoyaltyExpensePercentageOfSales</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c95_AsOf31May2012_CrossLicenseAgreementToAcquireTechnologyAndIntellectualPropertyMember_MaximumMember" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Royalty expenses expressed as a percentage of sales.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Royalty Expense Percentage of Sales</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c97_From1Jun2012To31May2013_PerpetualLicenseMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Perpetual License [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PerpetualLicenseMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="bmra_ContractsAxis:bmra_PerpetualLicenseMember" Id="0" Label="Perpetual License [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Perpetual License [Member]</Label></Row><Row FlagID="0"><Id>26</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>27</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_RoyaltyExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c97_From1Jun2012To31May2013_PerpetualLicenseMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>24000</NumericAmount><RoundedNumericAmount>24000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c100_From1Jun2011To31May2012_PerpetualLicenseMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10294</NumericAmount><RoundedNumericAmount>10294</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.3)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Royalty Expense</Label></Row><Row FlagID="0"><Id>28</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PaymentsForLegalSettlements</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c97_From1Jun2012To31May2013_PerpetualLicenseMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>25000</NumericAmount><RoundedNumericAmount>25000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of cash paid for the settlement of litigation or for other legal issues during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 25

 -Subparagraph (g)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Payments for Legal Settlements</Label></Row><Row FlagID="0"><Id>29</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_LicenseCostAmortizationPeriod</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c97_From1Jun2012To31May2013_PerpetualLicenseMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>10 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>License Cost Amortization Period.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>License Cost Amortization, Period</Label></Row><Row FlagID="0"><Id>30</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_AmortizationOfLicenseCosts</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c97_From1Jun2012To31May2013_PerpetualLicenseMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7500</NumericAmount><RoundedNumericAmount>7500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of amortization of license cost.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Amortization of License Costs</Label></Row><Row FlagID="0"><Id>31</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c98_AsOf31May2013_PerpetualLicenseMember_MinimumMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Perpetual License [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PerpetualLicenseMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Minimum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MinimumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="bmra_ContractsAxis:bmra_PerpetualLicenseMember" Id="0" Label="Perpetual License [Member]" /><Label Key="us-gaap_RangeAxis:us-gaap_MinimumMember" Id="1" Label="Minimum [Member]" /><Label Key="Calendar" Id="2" Label="5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Perpetual License [Member] | Minimum [Member]</Label></Row><Row FlagID="0"><Id>32</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>33</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_RoyaltyExpensePercentageOfSales</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c98_AsOf31May2013_PerpetualLicenseMember_MinimumMember" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.04</NumericAmount><RoundedNumericAmount>0.04</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Royalty expenses expressed as a percentage of sales.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Royalty Expense Percentage of Sales</Label></Row><Row FlagID="0"><Id>34</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c99_AsOf31May2012_PerpetualLicenseMember_MaximumMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Perpetual License [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_PerpetualLicenseMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Maximum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MaximumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="bmra_ContractsAxis:bmra_PerpetualLicenseMember" Id="0" Label="Perpetual License [Member]" /><Label Key="us-gaap_RangeAxis:us-gaap_MaximumMember" Id="1" Label="Maximum [Member]" /><Label Key="Calendar" Id="2" Label="5/31/2012" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Perpetual License [Member] | Maximum [Member]</Label></Row><Row FlagID="0"><Id>35</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>36</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_RoyaltyExpensePercentageOfSales</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c99_AsOf31May2012_PerpetualLicenseMember_MaximumMember" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.08</NumericAmount><RoundedNumericAmount>0.08</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Royalty expenses expressed as a percentage of sales.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Royalty Expense Percentage of Sales</Label></Row><Row FlagID="0"><Id>37</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c101_From1Jun2012To31May2013_AgreementWithUniversityMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Agreement with University [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_AgreementWithUniversityMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="bmra_ContractsAxis:bmra_AgreementWithUniversityMember" Id="0" Label="Agreement with University [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Agreement with University [Member]</Label></Row><Row FlagID="0"><Id>38</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>39</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_RoyaltyExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c101_From1Jun2012To31May2013_AgreementWithUniversityMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7000</NumericAmount><RoundedNumericAmount>7000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c102_From1Jun2011To31May2012_AgreementWithUniversityMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8000</NumericAmount><RoundedNumericAmount>8000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.3)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Royalty Expense</Label></Row><Row FlagID="0"><Id>40</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_LicenseIssuanceCost</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c101_From1Jun2012To31May2013_AgreementWithUniversityMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>15000</NumericAmount><RoundedNumericAmount>15000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of license issuance cost.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>License Issuance Cost</Label></Row><Row FlagID="0"><Id>41</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c103_From1Jun2012To31May2013_TwoRoyaltyAgreementMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Two Royalty Agreement [Member]</ValueName><ValueType>bmra_ContractsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_TwoRoyaltyAgreementMember</Id><dimensionId>bmra_ContractsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="bmra_ContractsAxis:bmra_TwoRoyaltyAgreementMember" Id="0" Label="Two Royalty Agreement [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Two Royalty Agreement [Member]</Label></Row><Row FlagID="0"><Id>42</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>43</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_RoyaltyExpensePercentageOfSales</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c105_AsOf31May2013_TwoRoyaltyAgreementMember" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.029</NumericAmount><RoundedNumericAmount>0.029</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c106_AsOf31May2012_TwoRoyaltyAgreementMember" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.034</NumericAmount><RoundedNumericAmount>0.034</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Royalty expenses expressed as a percentage of sales.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Royalty Expense Percentage of Sales</Label></Row><Row FlagID="0"><Id>44</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_RoyaltyExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c103_From1Jun2012To31May2013_TwoRoyaltyAgreementMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>26000</NumericAmount><RoundedNumericAmount>26000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c104_From1Jun2011To31May2012_TwoRoyaltyAgreementMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.3)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Royalty Expense</Label></Row><Row FlagID="0"><Id>45</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c87_From1Jun2012To31May2013_OperatingLeaseRentalMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Operating Lease Rental [Member]</ValueName><ValueType>us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_OperatingLeaseRentalMember</Id><dimensionId>us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis:bmra_OperatingLeaseRentalMember" Id="0" Label="Operating Lease Rental [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Operating Lease Rental [Member]</Label></Row><Row FlagID="0"><Id>46</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>47</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingLeasesRentExpenseMinimumRentals</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c87_From1Jun2012To31May2013_OperatingLeaseRentalMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>18490</NumericAmount><RoundedNumericAmount>18490</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41499-112717



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 55

 -Paragraph 40

 -Subparagraph (Note 3)

 -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 25

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=7661868&amp;loc=d3e34039-112682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Leases, Rent Expense, Minimum Rentals</Label></Row><Row FlagID="0"><Id>48</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c88_From1Jun2012To31May2013_MexicoMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Mexico [Member]</ValueName><ValueType>us-gaap_StatementGeographicalAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_MexicoMember</Id><dimensionId>us-gaap_StatementGeographicalAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementGeographicalAxis:bmra_MexicoMember" Id="0" Label="Mexico [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Mexico [Member]</Label></Row><Row FlagID="0"><Id>49</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>50</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LeaseAndRentalExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c88_From1Jun2012To31May2013_MexicoMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>33744</NumericAmount><RoundedNumericAmount>33744</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c89_From1Jun2011To31May2012_MexicoMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>36302</NumericAmount><RoundedNumericAmount>36302</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Leases, Rent Expense</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>COMMITMENTS AND CONTINGENCIES (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/COMMITMENTSANDCONTINGENCIESDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>50</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R31.xml
<DESCRIPTION>IDEA: INTANGIBLE ASSETS, net (Details) - Amortization of Intangible Assets
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>030 - Disclosure - INTANGIBLE ASSETS, net (Details) - Amortization of Intangible Assets</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_AmortizationOfIntangibleAssetsAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Amortization of Intangible Assets [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>23099</NumericAmount><RoundedNumericAmount>23099</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of amortization expense expected to be recognized during the next fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(3)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2014</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>23958</NumericAmount><RoundedNumericAmount>23958</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of amortization expense expected to be recognized during the second fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(3)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2015</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>23958</NumericAmount><RoundedNumericAmount>23958</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of amortization expense expected to be recognized during the third fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(3)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2016</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>23958</NumericAmount><RoundedNumericAmount>23958</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of amortization expense expected to be recognized during the fourth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(3)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2017</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>18110</NumericAmount><RoundedNumericAmount>18110</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of amortization expense expected to be recognized during the fifth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(3)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2018</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>49417</NumericAmount><RoundedNumericAmount>49417</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of amortization expense expected to be recognized after the fifth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Thereafter</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetsNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>162500</NumericAmount><RoundedNumericAmount>162500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INTANGIBLE ASSETS, net (Details) - Amortization of Intangible Assets (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/AmortizationofIntangibleAssetsTable</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>8</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R35.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENJAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SHAREHOLDERS' EQUITY (Details) - Activity as to non-vested stock options (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">1 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Apr. 30, 2012</div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 30, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_ActivityAsToNonVestedStockOptionsAbstract', window );"><strong>Activity as to non-vested stock options [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares', window );">Nonvested shares at May 31, 2012</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">602,250<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Nonvested shares at May 31, 2012 (in Dollars per share)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.42<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Granted</a></td>
        <td class="nump">10,000<span></span></td>
        <td class="nump">30,000<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Granted (in Dollars per share)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.67<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares', window );">Vested/Issued</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(166,375)<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue', window );">Vested/Issued (in Dollars per share)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.42<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares', window );">Forfeited</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(57,625)<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue', window );">Forfeited (in Dollars per share)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.53<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares', window );">Nonvested shares at May 31, 2013</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">408,250<span></span></td>
        <td class="nump">602,250<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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Nonvested shares at May 31, 2013 (in Dollars per share)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.42<span></span></td>
        <td class="nump">$ 0.42<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_ActivityAsToNonVestedStockOptionsAbstract">
        <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_ActivityAsToNonVestedStockOptionsAbstract</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
        <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>Gross number of share options (or share units) granted during the period.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
        <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 weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (d)(1)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares">
        <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 non-vested options outstanding.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares">
        <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 non-vested options forfeited.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue">
        <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>Weighted average grant-date fair value of non-vested options forfeited.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue">
        <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>Weighted average grant-date fair value of non-vested options outstanding.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares">
        <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 options vested.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue">
        <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>Weighted average grant-date fair value of options vested.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R36.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPHAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SHAREHOLDERS' EQUITY (Details) - Company's stock options outstanding (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Range of Exercise Price $0.30 - $0.50 [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems', window );"><strong>Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions', window );">NUMBER OUTSTANDING</a></td>
        <td class="nump">651,500<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2', window );">AVERAGE REMAINING CONTRACTUAL LIFE IN YEARS</a></td>
        <td class="text">3 years 51 days<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1', window );">WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS OUTSTANDING (in Dollars per share)</a></td>
        <td class="nump">$ 0.42<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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions', window );">NUMBER EXERCISABLE</a></td>
        <td class="nump">253,250<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_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1', window );">WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS EXERCISABLE (in Dollars per share)</a></td>
        <td class="nump">$ 0.42<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Range Of Exercise Price $0.51 - $0.75 [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems', window );"><strong>Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions', window );">NUMBER OUTSTANDING</a></td>
        <td class="nump">195,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2', window );">AVERAGE REMAINING CONTRACTUAL LIFE IN YEARS</a></td>
        <td class="text">3 years 215 days<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1', window );">WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS OUTSTANDING (in Dollars per share)</a></td>
        <td class="nump">$ 0.66<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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions', window );">NUMBER EXERCISABLE</a></td>
        <td class="nump">185,000<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_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1', window );">WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS EXERCISABLE (in Dollars per share)</a></td>
        <td class="nump">$ 0.66<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_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1">
        <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>Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements exercisable and outstanding.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iii)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1</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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems">
        <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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems</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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions">
        <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 number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(iii)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions</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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions">
        <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 number of shares reserved for issuance pertaining to the outstanding stock options as of the balance sheet date for all option plans in the customized range of exercise prices.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions</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_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1">
        <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 weighted average price as of the balance sheet date at which grantees could acquire the underlying shares with respect to all outstanding stock options which are in the customized range of exercise prices.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1</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_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2">
        <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>Weighted average remaining contractual term of outstanding stock options, 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>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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (e)(1)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2</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:durationItemType</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R30.xml
<DESCRIPTION>IDEA: INTANGIBLE ASSETS, net (Details) - Intangible assets, net
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>029 - Disclosure - INTANGIBLE ASSETS, net (Details) - Intangible assets, net</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c1_AsOf31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_IntangibleAssetsNetAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Intangible assets, net [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedPatentsGross</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>245174</NumericAmount><RoundedNumericAmount>245174</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>245174</NumericAmount><RoundedNumericAmount>245174</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Gross carrying amount before accumulated amortization as of the balance sheet date of the costs pertaining to the exclusive legal rights granted to the owner of the patent to exploit an invention or a process for a period of time specified by law. Such costs may have been expended to directly apply and receive patent rights, or to acquire such rights.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Patents and licenses</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-79974</NumericAmount><RoundedNumericAmount>-79974</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-50591</NumericAmount><RoundedNumericAmount>-50591</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Less accumulated amortization</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_IntangibleAssetsNetExcludingGoodwill</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>165200</NumericAmount><RoundedNumericAmount>165200</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>194583</NumericAmount><RoundedNumericAmount>194583</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph ((a)(1),(b))

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Intangible Assets, Net</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INTANGIBLE ASSETS, net (Details) - Intangible assets, net (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/IntangibleassetsnetTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>4</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R13.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>BUSINESS SEGMENTS<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></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_SegmentReportingDisclosureTextBlock', window );">Segment Reporting Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">7.

      &nbsp;&nbsp;&nbsp;BUSINESS SEGMENTS</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company operates as one segment. Geographic information

      regarding net sales is approximately as follows:

      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">

      <tr>

        <td style="width: 19.5pt;">

          &nbsp;

        </td>

        <td style="width: 74.25pt;">

          &nbsp;

        </td>

        <td style="width: 66.75pt;">

          &nbsp;

        </td>

        <td style="width: 15.75pt;">

          &nbsp;

        </td>

        <td style="width: 66.75pt;">

          &nbsp;

        </td>

        <td style="width: 15.75pt;">

          &nbsp;

        </td>

        <td style="width: 66.75pt;">

          &nbsp;

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: center;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

          </div>

        </td>

      </tr>

      <tr>

        <td colspan="2" style="width: 93.75pt;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Net

            sales:</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;</font>

          </div>

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Europe</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,840,000</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,533,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          &nbsp;

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">United

            States &nbsp;</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">822,000</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">1,074,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          &nbsp;

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Asia</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,770,000</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,420,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          &nbsp;

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">South

            America</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">7,000</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">2,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;</font>

          </div>

        </td>

        <td>

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Middle

            East</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">31,000</font>

          </div>

        </td>

        <td>

          &nbsp;

        </td>

        <td>

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">22,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">&nbsp;&nbsp;</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Other

            foreign</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">3,000</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">30,000</font>

          </div>

        </td>

      </tr>

      <tr>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div>

            <font style="font-family: Times New Roman; font-size: 10.0pt;">Total

            net sales</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          &nbsp;

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">6,473,000</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

          </div>

        </td>

        <td style="border-bottom: 1pt solid black;">

          <div style="text-align: right;">

            <font style="font-family: Times New Roman; font-size: 10.0pt;">6,081,000</font>

          </div>

        </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_SegmentReportingAbstract">
        <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_SegmentReportingAbstract</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_SegmentReportingDisclosureTextBlock">
        <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 reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8380-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8933-108599<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 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8538-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8844-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 29<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8864-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 34<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8981-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8984-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 41<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 30<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8906-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 42<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9054-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 31<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8924-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 40<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9031-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 33<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8971-108599<br><br><br><br>Reference 14: 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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8595-108599<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_SegmentReportingDisclosureTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R21.xml
<DESCRIPTION>IDEA: SHAREHOLDERS' EQUITY (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>020 - Disclosure - SHAREHOLDERS' EQUITY (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_StockholdersEquityNoteAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Stockholders' Equity Note [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 238.85pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 79.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 75.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 74.4pt;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 0.5pt;"&gt;WWWEU&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&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;&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;&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;&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;NUMBER

              OF STOCK OPTIONS&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;PRICE

              RANGE PER SHARE&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;WEIGHTED

              AVERAGE EXERCISE PRICE&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              outstanding at May 31, 2011&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,000,250&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.30

              - $1.30&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.57&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              granted&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;412,500&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.43

              - $0.73&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.44&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              exercised&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(84,000)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.38

              - $0.73&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.59&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              canceled or expired&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(324,250)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.38

              - $1.30&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.71&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              outstanding at May 31, 2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,004,500&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.30

              - $0.75&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.46&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              granted&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;30,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.65

              - $0.68&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.67&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              exercised&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(122,375)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.30

              - $0.73&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.42&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              canceled or expired&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(65,625)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.38

              - $0.73&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.52&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Options

              outstanding at May 31, 2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;846,500&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.38

              - $0.75&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.47&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;table style="width: 502px;" border="0" cellspacing="0" cellpadding="0"&gt;



          &lt;tr&gt;

            &lt;td width="219" height="20"&gt;

              &amp;#160;

            &lt;/td&gt;

            &lt;td class="xl68" width="84"&gt;

              &amp;#160;

            &lt;/td&gt;

            &lt;td class="xl68" width="64"&gt;

              &amp;#160;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;" width="135"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;STOCK

              OTIONS&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;NUMBER

              OF&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;WEIGHTED

              AVERAGE&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;SHARES&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl68" style="text-align: center;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;GRANT

              DATE&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl69" style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl69" style="border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl69" style="text-align: center; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;FAIR

              VALUE&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Nonvested

              shares at May 31, 2012&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl63" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;602,250&lt;/font&gt;

            &lt;/td&gt;

            &lt;td style="text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.42&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Granted&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl63" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;30,000&lt;/font&gt;

            &lt;/td&gt;

            &lt;td style="text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.67&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Vested/Issued&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl63" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;(166,375)&lt;/font&gt;

            &lt;/td&gt;

            &lt;td style="text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.42&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="20"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Forfeited&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl65" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;(57,625)&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl64" style="border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl64" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.53&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;

          &lt;tr&gt;

            &lt;td height="21"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;Nonvested

              shares at May 31, 2013&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl66" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;408,250&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl67" style="border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;$&lt;/font&gt;

            &lt;/td&gt;

            &lt;td class="xl67" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right"&gt;

              &lt;font style="font-family: times new roman,times; font-size: small;"&gt;0.42&lt;/font&gt;

            &lt;/td&gt;

          &lt;/tr&gt;



      &lt;/table&gt;

    &lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the changes in outstanding nonvested shares.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Nonvested Share Activity [Table Text Block]</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse; width: 786px; height: 157px;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 74.7pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 80.05pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 82.45pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 75.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 79.2pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 75.8pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;RANGE

              OF EXERCISE PRICES&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;NUMBER

              OUTSTANDING 5/31/2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;WEIGHTED&lt;/font&gt;&lt;/font&gt;

            &lt;/div&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;AVERAGE

              REMAINING CONTRACTUAL LIFE IN YEARS&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;WEIGHTED

              AVERAGE EXERCISE PRICE&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;NUMBER

              EXERCISABLE AT MAY 31, 2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;WEIGHTED

              AVERAGE EXERCISE PRICE&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.30

              - $0.50&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;651,500&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.14&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: center;"&gt;

              &amp;#160;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.42&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;253,250&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.42&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.51

              - $0.75&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;195,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3.59&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: center;"&gt;

              &amp;#160;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.66&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;185,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$0.66&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SHAREHOLDERS' EQUITY (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/SHAREHOLDERSEQUITYTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>4</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R30.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6CAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>INTANGIBLE ASSETS, net (Details) - Intangible assets, net (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_IntangibleAssetsNetAbstract', window );"><strong>Intangible assets, net [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedPatentsGross', window );">Patents and licenses</a></td>
        <td class="nump">$ 245,174<span></span></td>
        <td class="nump">$ 245,174<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_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Less accumulated amortization</a></td>
        <td class="num">(79,974)<span></span></td>
        <td class="num">(50,591)<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_IntangibleAssetsNetExcludingGoodwill', window );">Intangible Assets, Net</a></td>
        <td class="nump">$ 165,200<span></span></td>
        <td class="nump">$ 194,583<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_IntangibleAssetsNetAbstract">
        <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_IntangibleAssetsNetAbstract</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_FiniteLivedIntangibleAssetsAccumulatedAmortization">
        <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 amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_FiniteLivedIntangibleAssetsAccumulatedAmortization</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_FiniteLivedPatentsGross">
        <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>Gross carrying amount before accumulated amortization as of the balance sheet date of the costs pertaining to the exclusive legal rights granted to the owner of the patent to exploit an invention or a process for a period of time specified by law. Such costs may have been expended to directly apply and receive patent rights, or to acquire such rights.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_FiniteLivedPatentsGross</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_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> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph ((a)(1),(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R42.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELQAI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_bmra_OperatingLeaseInitiationDate', window );">Operating Lease Initiation Date</a></td>
        <td class="text">Sep.
				01,
				 2009<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseExpirationDate1', window );">Lease Expiration Date</a></td>
        <td class="text">Aug. 31,
				 2016<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesRentExpenseContingentRentals', window );">Operating Leases, Rent Expense, Contingent Rentals</a></td>
        <td class="nump">$ 22,080<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_SecurityDepositLiability', window );">Security Deposit Liability</a></td>
        <td class="nump">22,080<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_LeaseAndRentalExpense', window );">Operating Leases, Rent Expense</a></td>
        <td class="nump">234,960<span></span></td>
        <td class="nump">235,984<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_OperatingLeasesRentExpenseNet', window );">Operating Leases, Rent Expense, Net</a></td>
        <td class="nump">210,935<span></span></td>
        <td class="nump">202,984<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_OperatingLeasesRentExpenseSubleaseRentals1', window );">Operating Leases, Rent Expense, Sublease Rentals</a></td>
        <td class="nump">24,025<span></span></td>
        <td class="nump">33,000<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_AmortizationOfIntangibleAssets', window );">Amortization of Intangible Assets</a></td>
        <td class="nump">29,383<span></span></td>
        <td class="nump">32,827<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Assets Purchase Agreement [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_bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_bmra_AssetPurchaseAgreementInitiationDate', window );">Asset Purchase Agreement, Initiation Date</a></td>
        <td class="text">Mar. 27,
				 2009<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_RoyaltyExpensePercentageOfSales', window );">Royalty Expense Percentage of Sales</a></td>
        <td class="nump">10.00%<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_RoyaltyExpense', window );">Royalty Expense</a></td>
        <td class="nump">300<span></span></td>
        <td class="nump">160<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Cross-License Agreement to Acquire Technology and Intellectual Property [Member]</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_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_bmra_PaymentForLicense', window );">Payment for Licenses</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">25,000<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_AmortizationOfIntangibleAssets', window );">Amortization of Intangible Assets</a></td>
        <td class="nump">15,000<span></span></td>
        <td class="nump">16,500<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Cross-License Agreement to Acquire Technology and Intellectual Property [Member] | Minimum [Member]</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_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_bmra_RoyaltyExpensePercentageOfSales', window );">Royalty Expense Percentage of Sales</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">4.00%<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Cross-License Agreement to Acquire Technology and Intellectual Property [Member] | Maximum [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_bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_bmra_RoyaltyExpensePercentageOfSales', window );">Royalty Expense Percentage of Sales</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">8.00%<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Perpetual License [Member]</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_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_RoyaltyExpense', window );">Royalty Expense</a></td>
        <td class="nump">24,000<span></span></td>
        <td class="nump">10,294<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_PaymentsForLegalSettlements', window );">Payments for Legal Settlements</a></td>
        <td class="nump">25,000<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_LicenseCostAmortizationPeriod', window );">License Cost Amortization, Period</a></td>
        <td class="text">10 years<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_AmortizationOfLicenseCosts', window );">Amortization of License Costs</a></td>
        <td class="nump">7,500<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">Perpetual License [Member] | Minimum [Member]</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_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_bmra_RoyaltyExpensePercentageOfSales', window );">Royalty Expense Percentage of Sales</a></td>
        <td class="nump">4.00%<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">Perpetual License [Member] | Maximum [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_bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_bmra_RoyaltyExpensePercentageOfSales', window );">Royalty Expense Percentage of Sales</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">8.00%<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Agreement with University [Member]</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_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_RoyaltyExpense', window );">Royalty Expense</a></td>
        <td class="nump">7,000<span></span></td>
        <td class="nump">8,000<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_bmra_LicenseIssuanceCost', window );">License Issuance Cost</a></td>
        <td class="nump">15,000<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">Two Royalty Agreement [Member]</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_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_bmra_RoyaltyExpensePercentageOfSales', window );">Royalty Expense Percentage of Sales</a></td>
        <td class="nump">2.90%<span></span></td>
        <td class="nump">3.40%<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_RoyaltyExpense', window );">Royalty Expense</a></td>
        <td class="nump">26,000<span></span></td>
        <td class="nump">30,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Operating Lease Rental [Member]</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_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_OperatingLeasesRentExpenseMinimumRentals', window );">Operating Leases, Rent Expense, Minimum Rentals</a></td>
        <td class="nump">18,490<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">Mexico [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_bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems', window );"><strong>COMMITMENTS AND CONTINGENCIES (Details) [Line Items]</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_LeaseAndRentalExpense', window );">Operating Leases, Rent Expense</a></td>
        <td class="nump">$ 33,744<span></span></td>
        <td class="nump">$ 36,302<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_bmra_AmortizationOfLicenseCosts">
        <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 amortization of license cost.</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_AmortizationOfLicenseCosts</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: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_bmra_AssetPurchaseAgreementInitiationDate">
        <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 the asset purchase agreement was signed, 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_AssetPurchaseAgreementInitiationDate</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_bmra_COMMITMENTSANDCONTINGENCIESDetailsLineItems">
        <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_COMMITMENTSANDCONTINGENCIESDetailsLineItems</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_LicenseCostAmortizationPeriod">
        <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>License Cost Amortization Period.</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_LicenseCostAmortizationPeriod</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:durationItemType</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_LicenseIssuanceCost">
        <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 license issuance cost.</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_LicenseIssuanceCost</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: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_bmra_OperatingLeaseInitiationDate">
        <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 the operating lease was 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_OperatingLeaseInitiationDate</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_bmra_PaymentForLicense">
        <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>Cash payment for license.</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_PaymentForLicense</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: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_bmra_RoyaltyExpensePercentageOfSales">
        <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>Royalty expenses expressed as a percentage of sales.</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_RoyaltyExpensePercentageOfSales</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>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_AmortizationOfIntangibleAssets">
        <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 expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect 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 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=31042434&amp;loc=d3e3602-108585<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 350<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_AmortizationOfIntangibleAssets</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_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>Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</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_OperatingLeasesRentExpenseContingentRentals">
        <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 increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.</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 Contingent Rentals<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6508509<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 840<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6452660&amp;loc=d3e36991-112694<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 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41499-112717<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 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<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 840<br><br> -SubTopic 10<br><br> -Section 40<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6452616&amp;loc=d3e36728-112689<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 840<br><br> -SubTopic 10<br><br> -Section 25<br><br> -Paragraph 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7579899&amp;loc=d3e35050-112683<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_OperatingLeasesRentExpenseContingentRentals</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_OperatingLeasesRentExpenseMinimumRentals">
        <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 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>
              </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 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41499-112717<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 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<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 10<br><br> -Section 25<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7661868&amp;loc=d3e34039-112682<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_OperatingLeasesRentExpenseMinimumRentals</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_OperatingLeasesRentExpenseNet">
        <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 for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease 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 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41499-112717<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_OperatingLeasesRentExpenseNet</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_OperatingLeasesRentExpenseSubleaseRentals1">
        <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 amount of sublease rental income recognized during the period that reduces the entity's rent expense incurred under operating leases.</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 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<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_OperatingLeasesRentExpenseSubleaseRentals1</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_PaymentsForLegalSettlements">
        <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 the settlement of litigation or for other legal issues 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 45<br><br> -Paragraph 25<br><br> -Subparagraph (g)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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_PaymentsForLegalSettlements</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_RoyaltyExpense">
        <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 expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.</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 210.5-03.3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&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_RoyaltyExpense</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_SecurityDepositLiability">
        <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 money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing.</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 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.15(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<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_SecurityDepositLiability</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R16.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>OTHER INCOME<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_OtherIncomeAndExpensesAbstract', window );"><strong>Other Income and Expenses [Abstract]</strong></a></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_OtherIncomeAndOtherExpenseDisclosureTextBlock', window );">Other Income and Other Expense Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">10.

      OTHER INCOME</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">During

      the year ended May 31, 2012, the Company experienced water

      damage from a burst pipe. Expenses of $33,522 were incurred

      as a result of this damage. Property and equipment amounting

      to $68,106 were purchased to replace damaged, fully

      depreciated equipment and fixtures. The Company&rsquo;s

      insurance company reimbursed the Company $101,628, which

      covered approximately all of its expenses plus cost of

      replacement property and equipment, resulting in a gain of

      approximately $102,000.</font>

    </div><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_OtherIncomeAndExpensesAbstract">
        <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_OtherIncomeAndExpensesAbstract</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_OtherIncomeAndOtherExpenseDisclosureTextBlock">
        <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 other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions.</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 210.5-03.3,6,7,9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&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 3, 6, 7, 9<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_OtherIncomeAndOtherExpenseDisclosureTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R22.xml
<DESCRIPTION>IDEA: INCOME TAXES (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>021 - Disclosure - INCOME TAXES (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_IncomeTaxDisclosureAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Income Tax Disclosure [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_FederalIncomeTaxNoteTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 21.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 210.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 48.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 33.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 66.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 231.75pt;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Current:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;U.S.

              Federal&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &amp;#160;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;State

              and local&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(21,493)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;63,414&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;&lt;font style="font-family: times new roman,times; font-size: small;"&gt;Total

            c&lt;font style="font-family: times new roman,times; font-size: small;"&gt;urrent&lt;/font&gt;&lt;br /&gt;

            &lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(21,493)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;63,414&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 226.5pt;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;U.S.

              Federal&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(521)&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;State

              and local&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;9,521&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,600&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;&lt;font style="font-family: times new roman,times; font-size: small;"&gt;Total

            d&lt;font style="font-family: times new roman,times; font-size: small;"&gt;eferred&lt;/font&gt;&lt;br /&gt;

            &lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;9,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,600&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;font style="font-family: times new roman,times; font-size: small;"&gt;&amp;#160;&amp;#160;

            Income tax (benefit) expense&lt;br /&gt;

            &lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(12,493)&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;65,014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the federal tax basis of investment holdings.  This item captures the aggregate cost of securities, aggregate gross unrealized appreciation for all securities in which there is an excess of value over tax cost, aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, net unrealized appreciation (depreciation), and an explanation of the differences between tax and book.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 946

 -SubTopic 320

 -Section S99

 -Paragraph 5

 -Subparagraph (SX 210.12-13)

 -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611282-123010



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 946

 -SubTopic 320

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.12-12)

 -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611133-123010



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 946

 -SubTopic 320

 -Section S99

 -Paragraph 4

 -Subparagraph (SX 210.12-12C)

 -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611225-123010



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 13

 -Article 12



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 12C

 -Article 12



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 12

 -Article 12



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Federal Income Tax Note [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 12.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 254.25pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 60.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 15.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 60.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 267.0pt; border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Years

              ended May 31,&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-top: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Computed

              "expected" tax expense (benefit)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-top: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-top: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;184,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-top: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-top: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;215,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Increase

              (reduction) in income taxes resulting from:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;True

              up of carry forwards and other items&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;-

              &amp;#160;&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;30,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Change

              in valuation allowance&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(205,000)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(219,000)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;State

              income taxes, net of federal benefit&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;15,000&amp;#160;&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;36,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Research

              and development tax credits&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(14,000)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(4,000)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Permanent

              tax differences and other&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,507&amp;#160;&lt;br /&gt;

              &lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;font style="font-size: 10pt; font-family: Times New Roman; color: #000000;" lang="EN-US"&gt;&amp;#160;&amp;#160; Income tax (benefit)

            expense&lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(12,493)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;65,014&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;



        &lt;tr&gt;

          &lt;td style="width: 12.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 12.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 297.75pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 18.0pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 49.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 19.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="width: 49.5pt;"&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="width: 323.25pt; border-bottom: 1pt solid black;" colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Years

              ended May 31,&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: center;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              tax assets:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;div&gt;

                &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Accounts

                receivable, principally due to allowance for&lt;/font&gt;

              &lt;/div&gt;&lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;doubtful

              accounts and sales returns&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;47,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;46,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Inventory

              valuation&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;32,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;30,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Compensated

              absences and deferred payroll&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;37,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;70,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Net

              operating loss carryforwards&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;94,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;327,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Tax

              credit carryforwards&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;117,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;83,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              rent expense&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;28,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;31,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Other&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;42,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;77,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total

              deferred tax assets&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;397,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;664,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Less

              valuation allowance&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;--&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(280,000)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&lt;a class="a"&gt;Deferred Tax Asset Net&lt;/a&gt;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;397,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;384,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              tax liabilities:&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="2"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Accumulated

              depreciation of property and equipment&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(168,000)&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;(146,000)&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Net

              deferred tax asset&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;229,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;238,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td&gt;

            &amp;#160;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              tax assets, current portion&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;144,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;177,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;" colspan="3"&gt;

            &lt;div&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Deferred

              tax assets, long-term portion&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;85,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;61,000&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

        &lt;tr&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &amp;#160;&lt;font style="font-size: 10pt; font-family: Times New Roman;"&gt;Deferred

            tax assets, Total&lt;/font&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;229,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td style="border-bottom: 1pt solid black;"&gt;

            &lt;div style="text-align: right;"&gt;

              &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;238,000&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;



    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INCOME TAXES (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/INCOMETAXESTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>4</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R12.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INCOME TAXES<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></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_IncomeTaxDisclosureTextBlock', window );">Income Tax Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">6.

      &nbsp;&nbsp;&nbsp;INCOME TAXES</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Income

      tax&nbsp;(benefit) expense from continuing operations for the

      years ended May 31, 2013 and 2012 consists of the following

      current provisions:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 21.0pt;">

            &#160;

          </td>

          <td style="width: 210.75pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 48.0pt;">

            &#160;

          </td>

          <td style="width: 33.75pt;">

            &#160;

          </td>

          <td style="width: 66.0pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="width: 231.75pt;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Current:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">U.S.

              Federal</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              &#160;<font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">State

              and local</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(21,493)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">63,414</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;<font style="font-family: times new roman,times; font-size: small;">Total

            c<font style="font-family: times new roman,times; font-size: small;">urrent</font><br />

            </font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(21,493)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">63,414</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td style="width: 226.5pt;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">U.S.

              Federal&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(521)<br />

              </font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">State

              and local</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">9,521<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">1,600</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;<font style="font-family: times new roman,times; font-size: small;">Total

            d<font style="font-family: times new roman,times; font-size: small;">eferred</font><br />

            </font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">9,000</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">1,600</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <font style="font-family: times new roman,times; font-size: small;">&#160;&#160;

            Income tax (benefit) expense<br />

            </font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(12,493)<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">65,014</font>

            </div>

          </td>

        </tr>



    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Income

      tax (benefit) expense from continuing operations differs from

      the amounts computed by applying the U.S. Federal income tax

      rate of 35 percent to pretax income as a result of the

      following:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 12.75pt;">

            &#160;

          </td>

          <td style="width: 254.25pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 60.0pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 60.75pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="width: 267.0pt; border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Years

              ended May 31,</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-top: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Computed

              "expected" tax expense (benefit)</font>

            </div>

          </td>

          <td style="border-top: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-top: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">184,000&#160;</font>

            </div>

          </td>

          <td style="border-top: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-top: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">215,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Increase

              (reduction) in income taxes resulting from:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">True

              up of carry forwards and other items</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">-

              &#160;<br />

              </font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">30,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Change

              in valuation allowance</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(205,000)&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(219,000)&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">State

              income taxes, net of federal benefit</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">15,000&#160;<br />

              </font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">36,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Research

              and development tax credits</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(14,000)&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(4,000)</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Permanent

              tax differences and other</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,507&#160;<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,014</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <font style="font-size: 10pt; font-family: Times New Roman; color: #000000;" lang="EN-US">&#160;&#160; Income tax (benefit)

            expense</font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(12,493)&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">65,014</font>

            </div>

          </td>

        </tr>



    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      tax effect of significant temporary differences is presented

      below:</font>

    </div><br/><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 12.75pt;">

            &#160;

          </td>

          <td style="width: 12.75pt;">

            &#160;

          </td>

          <td style="width: 297.75pt;">

            &#160;

          </td>

          <td style="width: 18.0pt;">

            &#160;

          </td>

          <td style="width: 49.5pt;">

            &#160;

          </td>

          <td style="width: 19.5pt;">

            &#160;

          </td>

          <td style="width: 49.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="width: 323.25pt; border-bottom: 1pt solid black;" colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Years

              ended May 31,</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              tax assets:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <div>

                <font style="font-family: Times New Roman; font-size: 10.0pt;">Accounts

                receivable, principally due to allowance for</font>

              </div><font style="font-family: Times New Roman; font-size: 10.0pt;">doubtful

              accounts and sales returns</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">47,000&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">46,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Inventory

              valuation</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">32,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">30,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Compensated

              absences and deferred payroll</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">37,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">70,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Net

              operating loss carryforwards</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">94,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">327,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Tax

              credit carryforwards</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">117,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">83,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              rent expense</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">28,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">31,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Other</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">42,000&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">77,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Total

              deferred tax assets</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">397,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">664,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Less

              valuation allowance</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(280,000)</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;<a class="a">Deferred Tax Asset Net</a></font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">397,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">384,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              tax liabilities:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Accumulated

              depreciation of property and equipment</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(168,000)&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(146,000)</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Net

              deferred tax asset</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">229,000&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">238,000&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              tax assets, current portion</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">144,000&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">177,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              tax assets, long-term portion</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">85,000&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">61,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;<font style="font-size: 10pt; font-family: Times New Roman;">Deferred

            tax assets, Total</font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">229,000&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">238,000&#160;</font>

            </div>

          </td>

        </tr>



    </table><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company has provided a valuation allowance of $0 and $280,000

      as of May 31, 2013 and 2012, respectively. &#160; After

      analyzing the Company&#8217;s tax position, operational

      history and profitability for the past 3 years, management

      has&#160;chosen to remove all of the remaining allowance for

      the uncertainty of its future income, as the determination

      that it was more likely that the deferred tax asset would be

      realized in the future. The net change in the valuation

      allowance for the years ended May 31, 2013 and 2012 was a

      decrease of $280,000 and $231,000, respectively.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">At

      May 31, 2013 and 2012, the Company has federal income tax net

      operating loss carryforwards of approximately $480,000 and

      $848,000 respectively. Of the reported net operating loss

      carryforwards, approximately $211,000 are related to windfall

      tax benefits from the exercise of the Company&#8217;s stock

      options by certain employees. Pursuant to ASC 718, the

      federal benefit of approximately $74,000 associated with this

      portion of the net operating loss will be credited to

      additional paid-in capital when the tax benefits are actually

      realized. The federal net operating loss carryforwards begin

      to expire in 2021. At May 31, 2013 and 2012, the Company has

      California state income tax net operating loss carryforwards

      of approximately $0 and $527,000, respectively.&#160;</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">At

      May 31, 2013, the Company has federal research and

      development tax credit carryforward of approximately

      $109,000. &nbsp;The federal credits begin to expire in 2027.

      &nbsp;The Company also had similar credit carry forwards for

      state purposes of $8,000&nbsp;at May 31, 2013.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Pursuant

      to Internal Revenue Code Sections 382 and 383, annual use of

      the Company's net operating loss ("NOL") and credit

      carryforwards may be limited by statute because of a

      cumulative change in ownership of more than 50%. Pursuant to

      Sections 382 and 383 of the Code, the annual use of the

      Company's NOLs would be limited if there is a cumulative

      change of ownership (as that term is defined in Section

      382(g) of the Code) of greater than 50% in a three year

      period. Based on management's analysis the Company does not

      believe that a cumulative change in ownership of greater than

      50% has taken place.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">For

      the fiscal year ended May 31, 2013 and 2012, the Company did

      an analysis of its ASC 740 position and has not identified

      any uncertain tax positions as defined under ASC 740. Should

      such position be identified in the future and should the

      Company owe interest and penalties as a result of this, these

      would be recognized as interest expense and other expense,

      respectively, in the financial statements. The Company is no

      longer subject to any significant U.S. federal tax

      examinations by tax authorities for years before fiscal year

      2009.</font>

    </div><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_IncomeTaxDisclosureAbstract">
        <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_IncomeTaxDisclosureAbstract</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_IncomeTaxDisclosureTextBlock">
        <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 income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</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 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph h<br><br> -Article 4<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<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 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<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_IncomeTaxDisclosureTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R7.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>ORGANIZATION<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_DisclosureTextBlockAbstract', window );"><strong>Disclosure Text Block [Abstract]</strong></a></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_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock', window );">Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">1.

      &nbsp;&nbsp;&nbsp;ORGANIZATION</font> &nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">Biomerica,

      Inc. and Subsidiaries (collectively "the Company") are

      primarily engaged in the development, manufacture and

      marketing of medical diagnostic kits. As of May 31, 2013 and

      2012, the Company had one operational unit.</font>

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">The

      Company develops, manufactures, and markets medical

      diagnostic products designed for the early detection and

      monitoring of chronic diseases and medical conditions. The

      Company&rsquo;s medical diagnostic products are sold

      worldwide in two markets: 1) clinical laboratories and 2)

      point of care (physicians' offices and over-the-counter

      drugstores). The diagnostic test kits are used to analyze

      blood, urine or fecal samples 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>

    </div><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_DisclosureTextBlockAbstract">
        <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_DisclosureTextBlockAbstract</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_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock">
        <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 organization, consolidation and basis of presentation of financial statements disclosure.</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 810<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28200181&amp;loc=SL6228881-111685<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 720<br><br> -SubTopic 15<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2122524<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 205<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6359566&amp;loc=d3e326-107755<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 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<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 205<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7668296&amp;loc=d3e288-107754<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 810<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2197480<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 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 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 915<br><br> -SubTopic 235<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6472506&amp;loc=d3e38932-110933<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 852<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2209116<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 272<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70478-108055<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 275<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2134480<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 205<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2122150<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_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R37.xml
<DESCRIPTION>IDEA: INCOME TAXES (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>036 - Disclosure - INCOME TAXES (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_INCOMETAXESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>INCOME TAXES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DeferredTaxAssetsValuationAllowance</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>280000</NumericAmount><RoundedNumericAmount>280000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred Tax Assets, Valuation Allowance</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-280000</NumericAmount><RoundedNumericAmount>-280000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-231000</NumericAmount><RoundedNumericAmount>-231000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of the change in the period in the valuation allowance for a specified deferred tax asset.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 45

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32123-109318



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Valuation Allowance, Deferred Tax Asset, Change in Amount</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_FederalTaxBenefitNetOperatingLossCreditedToAdditionalPaidInCapital</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>74000</NumericAmount><RoundedNumericAmount>74000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Federal tax benefit net operating loss credited to additional paid in capital</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Federal Tax Benefit, Net Operating Loss Credited To Additional Paid In Capital</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c69_AsOf31May2013_DomesticCountryMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Domestic Tax Authority [Member]</ValueName><ValueType>us-gaap_IncomeTaxAuthorityAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_DomesticCountryMember</Id><dimensionId>us-gaap_IncomeTaxAuthorityAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_IncomeTaxAuthorityAxis:us-gaap_DomesticCountryMember" Id="0" Label="Domestic Tax Authority [Member]" /><Label Key="Calendar" Id="1" Label="5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Domestic Tax Authority [Member]</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_INCOMETAXESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>INCOME TAXES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingLossCarryforwards</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c69_AsOf31May2013_DomesticCountryMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>480000</NumericAmount><RoundedNumericAmount>480000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c70_AsOf31May2012_DomesticCountryMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>848000</NumericAmount><RoundedNumericAmount>848000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Loss Carryforwards</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c69_AsOf31May2013_DomesticCountryMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>109000</NumericAmount><RoundedNumericAmount>109000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred Tax Assets, Tax Credit Carryforwards, Research</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c71_AsOf31May2013_WindfallTaxBenefitMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Windfall Tax Benefit [Member]</ValueName><ValueType>us-gaap_IncomeTaxAuthorityAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_WindfallTaxBenefitMember</Id><dimensionId>us-gaap_IncomeTaxAuthorityAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_IncomeTaxAuthorityAxis:bmra_WindfallTaxBenefitMember" Id="0" Label="Windfall Tax Benefit [Member]" /><Label Key="Calendar" Id="1" Label="5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Windfall Tax Benefit [Member]</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_INCOMETAXESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>INCOME TAXES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingLossCarryforwards</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c71_AsOf31May2013_WindfallTaxBenefitMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>211000</NumericAmount><RoundedNumericAmount>211000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Loss Carryforwards</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c72_AsOf31May2013_CaliforniaStateMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>California State [Member]</ValueName><ValueType>us-gaap_IncomeTaxAuthorityAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_CaliforniaStateMember</Id><dimensionId>us-gaap_IncomeTaxAuthorityAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_IncomeTaxAuthorityAxis:bmra_CaliforniaStateMember" Id="0" Label="California State [Member]" /><Label Key="Calendar" Id="1" Label="5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>California State [Member]</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_INCOMETAXESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>INCOME TAXES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingLossCarryforwards</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c72_AsOf31May2013_CaliforniaStateMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c73_AsOf31May2012_CaliforniaStateMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>527000</NumericAmount><RoundedNumericAmount>527000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Operating Loss Carryforwards</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c74_AsOf31May2013_StateMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>State [Member]</ValueName><ValueType>us-gaap_IncomeTaxAuthorityAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_StateMember</Id><dimensionId>us-gaap_IncomeTaxAuthorityAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_IncomeTaxAuthorityAxis:bmra_StateMember" Id="0" Label="State [Member]" /><Label Key="Calendar" Id="1" Label="5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>State [Member]</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_INCOMETAXESDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>INCOME TAXES (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsResearch</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c74_AsOf31May2013_StateMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8000</NumericAmount><RoundedNumericAmount>8000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred Tax Assets, Tax Credit Carryforwards, Research</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INCOME TAXES (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/INCOMETAXESDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>17</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* 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;
	overflow: hidden;
}

..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>XML
<SEQUENCE>89
<FILENAME>R13.xml
<DESCRIPTION>IDEA: BUSINESS SEGMENTS
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>012 - Disclosure - BUSINESS SEGMENTS</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_SegmentReportingAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Segment Reporting [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SegmentReportingDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;7.

      &amp;nbsp;&amp;nbsp;&amp;nbsp;BUSINESS SEGMENTS&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;The

      Company operates as one segment. Geographic information

      regarding net sales is approximately as follows:

      &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;

      &lt;tr&gt;

        &lt;td style="width: 19.5pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 74.25pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 66.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 15.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 66.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 15.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 66.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td colspan="2" style="width: 93.75pt;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Net

            sales:&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Europe&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,840,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,533,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;United

            States &amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;822,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,074,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Asia&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,770,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,420,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;South

            America&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Middle

            East&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;31,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;22,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Other

            foreign&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;30,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total

            net sales&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;6,473,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;6,081,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

    &lt;/table&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8380-108599



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 32

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8933-108599



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 10

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8538-108599



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 26

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8844-108599



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 29

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8864-108599



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 34

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8981-108599



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 35

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8984-108599



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 41

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 30

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8906-108599



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 42

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9054-108599



Reference 11: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 31

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8924-108599



Reference 12: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 40

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9031-108599



Reference 13: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 33

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8971-108599



Reference 14: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8595-108599



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Segment Reporting Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>BUSINESS SEGMENTS</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/BUSINESSSEGMENTS</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>90
<FILENAME>R38.xml
<DESCRIPTION>IDEA: INCOME TAXES (Details) - Income Taxes
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>037 - Disclosure - INCOME TAXES (Details) - Income Taxes</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>bmra_CurrentAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Current:</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_CurrentFederalTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 6.I.7)

 -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Current Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6509736



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 6

 -Section I

 -Paragraph Question 1-7



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>U.S. Federal</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_CurrentStateAndLocalTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-21493</NumericAmount><RoundedNumericAmount>-21493</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>63414</NumericAmount><RoundedNumericAmount>63414</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 6.I.7)

 -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Current Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6509736



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 6

 -Section I

 -Subsection 7



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>State and local</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_CurrentIncomeTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-21493</NumericAmount><RoundedNumericAmount>-21493</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>63414</NumericAmount><RoundedNumericAmount>63414</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 6.I.7)

 -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Current Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6509736



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 6

 -Section I

 -Subsection 7



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total current</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>bmra_DeferredAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Deferred:</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredFederalIncomeTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-521</NumericAmount><RoundedNumericAmount>-521</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&amp;nbsp;&amp;nbsp;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 6.I.7)

 -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 6

 -Section I

 -Subsection 7



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Deferred Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6510177



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>U.S. Federal</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9521</NumericAmount><RoundedNumericAmount>9521</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1600</NumericAmount><RoundedNumericAmount>1600</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 6.I.7)

 -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 6

 -Section I

 -Subsection 7



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Deferred Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6510177



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>State and local</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DeferredIncomeTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9000</NumericAmount><RoundedNumericAmount>9000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1600</NumericAmount><RoundedNumericAmount>1600</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 6.I.7)

 -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 6

 -Section I

 -Subsection 7



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Deferred Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6510177



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total deferred</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_IncomeTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-12493</NumericAmount><RoundedNumericAmount>-12493</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>65014</NumericAmount><RoundedNumericAmount>65014</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Income Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6515339



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (a),(b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Income tax (benefit) expense</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>INCOME TAXES (Details) - Income Taxes (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/IncomeTaxesTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>9</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>R23.xml
<DESCRIPTION>IDEA: BUSINESS SEGMENTS (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>022 - Disclosure - BUSINESS SEGMENTS (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_SegmentReportingAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Segment Reporting [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;table style="border-spacing: 0px; border-collapse: collapse;"&gt;

      &lt;tr&gt;

        &lt;td style="width: 19.5pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 74.25pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 66.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 15.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 66.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 15.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="width: 66.75pt;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2013&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: center;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2012&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td colspan="2" style="width: 93.75pt;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Net

            sales:&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Europe&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,840,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,533,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;United

            States &amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;822,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;1,074,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Asia&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,770,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,420,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;South

            America&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;7,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;2,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Middle

            East&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;31,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;22,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;&amp;nbsp;&amp;nbsp;&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Other

            foreign&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;3,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;30,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

      &lt;tr&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;Total

            net sales&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &amp;nbsp;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;6,473,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;$&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

        &lt;td style="border-bottom: 1pt solid black;"&gt;

          &lt;div style="text-align: right;"&gt;

            &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;6,081,000&lt;/font&gt;

          &lt;/div&gt;

        &lt;/td&gt;

      &lt;/tr&gt;

    &lt;/table&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material.  An entity may also provide subtotals of geographic information about groups of countries.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 280

 -SubTopic 10

 -Section 50

 -Paragraph 41

 -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>BUSINESS SEGMENTS (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/BUSINESSSEGMENTSTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R33.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EOLCI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SHAREHOLDERS' EQUITY (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">1 Months Ended</th>
        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="7">1 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">1 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Apr. 30, 2012</div>
        </th>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>May 31, 2012</div>
        </th>
        <th class="th">
          <div>Jan. 31, 2012

</div>
          <div>Employee Stock Option [Member]

</div>
          <div>Officers, Directors and Employees [Member]</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2012

</div>
          <div>Employee Stock Option [Member]</div>
        </th>
        <th class="th">
          <div>Jan. 31, 2012

</div>
          <div>Officers, Directors and Employees [Member]</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012

</div>
          <div>Employees [Member]</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012

</div>
          <div>Employees [Member]

</div>
          <div>Minimum [Member]</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012

</div>
          <div>Employees [Member]

</div>
          <div>Maximum [Member]</div>
        </th>
        <th class="th">
          <div>Aug. 31, 1999

</div>
          <div>1999 Plan [Member]</div>
        </th>
        <th class="th">
          <div>Jan. 31, 2000

</div>
          <div>1999 Plan [Member]</div>
        </th>
        <th class="th">
          <div>Aug. 31, 2010

</div>
          <div>2010 Plan [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_bmra_SHAREHOLDERSEQUITYDetailsLineItems', window );"><strong>SHAREHOLDERS' EQUITY (Details) [Line Items]</strong></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="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="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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)</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="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">1,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">850,000<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_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage', window );">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized, Annual Increment, Threshold Percentage</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="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">1.50%<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber', window );">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized, Annual Increment, Threshold Number (in Shares)</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="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">500,000<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_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent', window );">Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent</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="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">80.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">80.00%<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_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period</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">5 years<span></span></td>
        <td class="text">5 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">5 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">10 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">10 years<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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 0.73<span></span></td>
        <td class="nump">$ 0.67<span></span></td>
        <td class="nump">$ 0.44<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.43<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.65<span></span></td>
        <td class="nump">$ 0.68<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value (in Dollars)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 70,300<span></span></td>
        <td class="nump">$ 8,800<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>
        <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value (in Dollars)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">353,000<span></span></td>
        <td class="nump">232,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <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="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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value (in Dollars)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">162,000<span></span></td>
        <td class="nump">79,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <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="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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions', window );">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">22,034<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>
        <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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">2 years 113 days<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>
        <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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">3 years 3 months<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>
        <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)</a></td>
        <td class="nump">10,000<span></span></td>
        <td class="nump">30,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">402,500<span></span></td>
        <td class="nump">30,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <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_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">122,375<span></span></td>
        <td class="nump">84,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <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="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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.30<span></span></td>
        <td class="nump">$ 0.38<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>
        <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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.73<span></span></td>
        <td class="nump">$ 0.73<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>
        <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_ProceedsFromStockOptionsExercised', window );">Proceeds from Stock Options Exercised (in Dollars)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">51,514<span></span></td>
        <td class="nump">47,790<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>
        <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_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues (in Shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <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="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_SharesIssuedPricePerShare', window );">Shares Issued, Price Per Share</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 1.25<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>
        <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_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues (in Dollars)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 250,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <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="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_SharesIssuableToInvestors', window );">Shares Issuable To Investors (in Shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <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="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_ShareIssuableToInvestorSharePrice', window );">Share Issuable To Investors, Share Price</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 1.25<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>
        <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber">
        <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 annual increment in number of shares in accordance with the number of shares authorized under the plan.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber</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: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_bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage">
        <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 threshold percentage of annual increment in the number shares authorized under the plan.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage</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>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_bmra_SHAREHOLDERSEQUITYDetailsLineItems">
        <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_SHAREHOLDERSEQUITYDetailsLineItems</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_ShareIssuableToInvestorSharePrice">
        <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 per share price of the shares issuable to the investors.</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_ShareIssuableToInvestorSharePrice</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>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_bmra_SharesIssuableToInvestors">
        <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 issuable to investor.</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_SharesIssuableToInvestors</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: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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">
        <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>Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, 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>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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (i)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1</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:durationItemType</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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions">
        <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>Unrecognized cost of unvested options awarded to employees as compensation.</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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</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_ProceedsFromStockOptionsExercised">
        <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 inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</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 Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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_ProceedsFromStockOptionsExercised</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_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod">
        <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>Period from grant date that an equity-based award expires, 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>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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(2)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod</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:durationItemType</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized">
        <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 shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
        <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 difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</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> -Section 50<br><br> -Paragraph 2<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</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_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
        <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>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, 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>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> -Section 50<br><br> -Paragraph 2<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</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:durationItemType</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue">
        <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 accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (d)(2)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
        <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>Gross number of share options (or share units) granted during the period.</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
        <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 by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</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> -Section 50<br><br> -Paragraph 2<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</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_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent">
        <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>Purchase price of common stock expressed as a percentage of its fair value.</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_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent</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:percentItemType</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
        <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>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit">
        <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 floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (g)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit</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_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit">
        <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 ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (g)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit</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_SharesIssuedPricePerShare">
        <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 per share or per unit of equity securities issued by non-development stage entity.</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_SharesIssuedPricePerShare</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_StockIssuedDuringPeriodSharesNewIssues">
        <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 new stock issued 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> -Article 3<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 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 29, 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_StockIssuedDuringPeriodSharesNewIssues</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_StockIssuedDuringPeriodSharesStockOptionsExercised">
        <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 share options (or share units) exercised during the current 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> -Article 3<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 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 29, 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_StockIssuedDuringPeriodSharesStockOptionsExercised</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_StockIssuedDuringPeriodValueNewIssues">
        <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>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</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> -Article 3<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 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>Reference 3: 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=27012166&amp;loc=d3e187085-122770<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 29, 30, 31<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_StockIssuedDuringPeriodValueNewIssues</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>93
<FILENAME>R36.xml
<DESCRIPTION>IDEA: SHAREHOLDERS' EQUITY (Details) - Company's stock options outstanding
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>035 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Company's stock options outstanding</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c66_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><StandardMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c66_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Range of Exercise Price $0.30 - $0.50 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><StandardMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" Id="0" Label="Range of Exercise Price $0.30 - $0.50 [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Range of Exercise Price $0.30 - $0.50 [Member]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>651500</NumericAmount><RoundedNumericAmount>651500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The number of shares reserved for issuance pertaining to the outstanding stock options as of the balance sheet date for all option plans in the customized range of exercise prices.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>NUMBER OUTSTANDING</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c66_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>3 years 51 days</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Weighted average remaining contractual term of outstanding stock options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (e)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>AVERAGE REMAINING CONTRACTUAL LIFE IN YEARS</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.42</NumericAmount><RoundedNumericAmount>0.42</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The weighted average price as of the balance sheet date at which grantees could acquire the underlying shares with respect to all outstanding stock options which are in the customized range of exercise prices.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS OUTSTANDING (in Dollars per share)</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>253250</NumericAmount><RoundedNumericAmount>253250</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(iii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>NUMBER EXERCISABLE</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c65_AsOf31May2013_RangeOfExercisePriceZeroPointThreeZeroToZeroPointFiveZeroMember" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.42</NumericAmount><RoundedNumericAmount>0.42</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements exercisable and outstanding.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS EXERCISABLE (in Dollars per share)</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c68_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Range Of Exercise Price $0.51 - $0.75 [Member]</ValueName><ValueType>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember</Id><dimensionId>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><StandardMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis:bmra_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" Id="0" Label="Range Of Exercise Price $0.51 - $0.75 [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Range Of Exercise Price $0.51 - $0.75 [Member]</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>195000</NumericAmount><RoundedNumericAmount>195000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The number of shares reserved for issuance pertaining to the outstanding stock options as of the balance sheet date for all option plans in the customized range of exercise prices.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>NUMBER OUTSTANDING</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c68_From1Jun2012To31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>3 years 215 days</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Weighted average remaining contractual term of outstanding stock options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (e)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>AVERAGE REMAINING CONTRACTUAL LIFE IN YEARS</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.66</NumericAmount><RoundedNumericAmount>0.66</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The weighted average price as of the balance sheet date at which grantees could acquire the underlying shares with respect to all outstanding stock options which are in the customized range of exercise prices.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS OUTSTANDING (in Dollars per share)</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>185000</NumericAmount><RoundedNumericAmount>185000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(iii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>NUMBER EXERCISABLE</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c67_AsOf31May2013_RangeOfExercisePriceZeroPointFiveOneToZeroPointSevenFiveMember" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.66</NumericAmount><RoundedNumericAmount>0.66</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements exercisable and outstanding.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>WEIGHTED AVERAGE EXERCISE PRICE, OPTIONS EXERCISABLE (in Dollars per share)</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SHAREHOLDERS' EQUITY (Details) - Company's stock options outstanding (USD $)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/CompanysstockoptionsoutstandingTable</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>14</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R43.xml
<DESCRIPTION>IDEA: COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>042 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_OperatingLeasesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Operating Leases [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>247902</NumericAmount><RoundedNumericAmount>247902</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of required minimum rental payments maturing in the next fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 55

 -Paragraph 40

 -Subparagraph (Note 3)

 -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2014</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>255363</NumericAmount><RoundedNumericAmount>255363</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of required minimum rental payments maturing in the second fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 55

 -Paragraph 40

 -Subparagraph (Note 3)

 -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2015</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>263031</NumericAmount><RoundedNumericAmount>263031</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of required minimum rental payments maturing in the third fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 55

 -Paragraph 40

 -Subparagraph (Note 3)

 -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2016</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>66240</NumericAmount><RoundedNumericAmount>66240</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of required minimum rental payments maturing in the forth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 55

 -Paragraph 40

 -Subparagraph (Note 3)

 -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>2017</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OperatingLeasesFutureMinimumPaymentsDue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>832536</NumericAmount><RoundedNumericAmount>832536</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 10

 -Section 55

 -Paragraph 40

 -Subparagraph (Note 3)

 -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 20

 -Section 50

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/OperatingLeasesTable</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>6</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R26.xml
<DESCRIPTION>IDEA: SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Inventories
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>025 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Inventories</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c0_AsOf31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c1_AsOf31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_InventoriesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Inventories [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryRawMaterialsNetOfReserves</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>787000</NumericAmount><RoundedNumericAmount>787000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>896000</NumericAmount><RoundedNumericAmount>896000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section BB



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 5.BB)

 -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a)(4))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Raw materials</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryWorkInProcessNetOfReserves</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>555000</NumericAmount><RoundedNumericAmount>555000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>554000</NumericAmount><RoundedNumericAmount>554000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section BB



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 5.BB)

 -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729



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

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a)(3))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Work in progress</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryFinishedGoodsNetOfReserves</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>229000</NumericAmount><RoundedNumericAmount>229000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>371000</NumericAmount><RoundedNumericAmount>371000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a)(1))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section BB



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 5.BB)

 -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Finished products</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1571221</NumericAmount><RoundedNumericAmount>1571221</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1821072</NumericAmount><RoundedNumericAmount>1821072</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section 35

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Inventories (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/InventoriesTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>5</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R28.xml
<DESCRIPTION>IDEA: SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>027 - Disclosure - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals) [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.7059</NumericAmount><RoundedNumericAmount>0.7059</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.7776</NumericAmount><RoundedNumericAmount>0.7776</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The estimated measure of the minimum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Expected volatility, minimum</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.7070</NumericAmount><RoundedNumericAmount>0.7070</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.8497</NumericAmount><RoundedNumericAmount>0.8497</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The estimated measure of the maximum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Expected volatility, maximum</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.0051</NumericAmount><RoundedNumericAmount>0.0051</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.0063</NumericAmount><RoundedNumericAmount>0.0063</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The minimum risk-free interest rate assumption that is used in valuing an option on its own shares.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Risk free interest rate, minimum</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="pure"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.00530</NumericAmount><RoundedNumericAmount>0.00530</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="pure"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.0076</NumericAmount><RoundedNumericAmount>0.0076</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The maximum risk-free interest rate assumption that is used in valuing an option on its own shares.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Risk free interest rate, maximum</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>3 years 6 months</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 14.D.2)

 -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (f)(2)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14

 -Section D

 -Subsection 2



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Expected life term</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c41_From1Jun2011To31May2012_MinimumMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Minimum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MinimumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_RangeAxis:us-gaap_MinimumMember" Id="0" Label="Minimum [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2011 - 5/31/2012" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Minimum [Member]</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals) [Line Items]</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c41_From1Jun2011To31May2012_MinimumMember" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>3 years 3 months</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 14.D.2)

 -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (f)(2)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14

 -Section D

 -Subsection 2



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Expected life term</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c42_From1Jun2011To31May2012_MaximumMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Maximum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MaximumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_RangeAxis:us-gaap_MaximumMember" Id="0" Label="Maximum [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2011 - 5/31/2012" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Maximum [Member]</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SUMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsBlackScholesoptionspricingmodelParentheticalsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals) [Line Items]</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c42_From1Jun2011To31May2012_MaximumMember" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>3 years 9 months</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 14.D.2)

 -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (f)(2)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14

 -Section D

 -Subsection 2



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Expected life term</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Black-Scholes options-pricing model (Parentheticals)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/BlackScholesoptionspricingmodelTable_Parentheticals</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>12</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R19.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E2F">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INTANGIBLE ASSETS, net (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_DisclosureTextBlockAbstract', window );"><strong>Disclosure Text Block [Abstract]</strong></a></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_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock', window );">Schedule of Finite-Lived Intangible Assets [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 175.5pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 67.5pt;">

            &#160;

          </td>

          <td style="width: 16.5pt;">

            &#160;

          </td>

          <td style="width: 67.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Patents

              and licenses</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">245,174</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">245,174</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Less

              accumulated amortization</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(79,974)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(50,591)</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <font style="font-size: 10pt; font-family: Times New Roman;">Intangible

            Assets, Net</font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">165,200</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">194,583</font>

            </div>

          </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_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock', window );">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse; width: 194px; height: 149px;">



        <tr>

          <td style="width: 91.5pt;">

            &#160;

          </td>

          <td style="width: 39.0pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2014</font>

            </div>

          </td>

          <td style="text-align: center;">

            <div>

              &#160;<font style="font-family: Times New Roman; font-size: 10.0pt;">$&#160;23,099</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2015</font>

            </div>

          </td>

          <td style="text-align: center;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;

              23,958</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2016</font>

            </div>

          </td>

          <td style="text-align: center;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;

              23,958&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2017</font>

            </div>

          </td>

          <td style="text-align: center;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;

              23,958</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">2018</font></font>

            </div>

          </td>

          <td style="text-align: center;">

            &#160; &#160; <font style="font-family: times new roman,times; font-size: small;">18,110</font>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Thereafter</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black; text-align: center;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">49,417&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Total&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black; text-align: center;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;

              $162,500&#160;</font>

            </div>

          </td>

        </tr>



    </table><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_DisclosureTextBlockAbstract">
        <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_DisclosureTextBlockAbstract</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_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock">
        <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>Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible 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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock">
        <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>Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.</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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275<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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R15.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>DEBT<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></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_DebtDisclosureTextBlock', window );">Debt Disclosure [Text Block]</a></td>
        <td class="text"><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;">9.

      &nbsp;&nbsp;&nbsp;DEBT</font>&nbsp;

    </div><br/><div>

      <font style="font-family: Times New Roman; font-size: 10.0pt;">On

      February 13, 2009, the Company entered into a Small Business

      Banking Agreement with Union Bank for a one year business

      line&nbsp;of credit (the "Line") in the amount of $400,000.

      The interest rate for the line of credit was the prime rate

      in effect on the first day of the billing period, as

      published in the Wall Street Journal Prime West Coast

      Edition, plus a spread of 1.00%. Minimum monthly payments are

      the sum of (i) the amount of interest charge for the billing

      period, plus (ii) any amount past due, plus (iii) any fees,

      late charges and/or out-of-pocket expenses assessed. If the

      Line is not renewed as of the last day of the term of the

      Line, the entire unpaid balance of the Line, including unpaid

      fees and charges will be due and payable. The Company has

      granted the bank security interest in the assets of the

      Company as collateral. The Company has renewed this line each

      year. The Line expires February 24, 2014. The Company owed $0

      and $43,000 on this Line as of May 31, 2013 and 2012,

      respectively.</font>

    </div><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_DebtDisclosureAbstract">
        <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_DebtDisclosureAbstract</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_DebtDisclosureTextBlock">
        <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 information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</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 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<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, 20, 22<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 210.5-02.19,20,22)<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_DebtDisclosureTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>99
<FILENAME>R33.xml
<DESCRIPTION>IDEA: SHAREHOLDERS' EQUITY (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>032 - Disclosure - SHAREHOLDERS' EQUITY (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c50_From1Apr2012To30Apr2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-04-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-04-30T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Apr. 30, 2012" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c49_From1Jan2012To31Jan2012_EmployeeStockOptionMember_OfficersDirectorsAndEmployeesMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-01-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-01-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Employee Stock Option [Member]</ValueName><ValueType>us-gaap_AwardTypeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_EmployeeStockOptionMember</Id><dimensionId>us-gaap_AwardTypeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Officers, Directors and Employees [Member]</ValueName><ValueType>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_OfficersDirectorsAndEmployeesMember</Id><dimensionId>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Jan. 31, 2012" /><Label Key="us-gaap_AwardTypeAxis:us-gaap_EmployeeStockOptionMember" Id="2" Label="Employee Stock Option [Member]" /><Label Key="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis:bmra_OfficersDirectorsAndEmployeesMember" Id="3" Label="Officers, Directors and Employees [Member]" /></Labels></Column><Column FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c51_From1Apr2012To30Apr2012_EmployeeStockOptionMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-04-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-04-30T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Employee Stock Option [Member]</ValueName><ValueType>us-gaap_AwardTypeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_EmployeeStockOptionMember</Id><dimensionId>us-gaap_AwardTypeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Apr. 30, 2012" /><Label Key="us-gaap_AwardTypeAxis:us-gaap_EmployeeStockOptionMember" Id="2" Label="Employee Stock Option [Member]" /></Labels></Column><Column FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c48_From1Jan2012To31Jan2012_OfficersDirectorsAndEmployeesMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-01-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-01-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Officers, Directors and Employees [Member]</ValueName><ValueType>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_OfficersDirectorsAndEmployeesMember</Id><dimensionId>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Jan. 31, 2012" /><Label Key="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis:bmra_OfficersDirectorsAndEmployeesMember" Id="2" Label="Officers, Directors and Employees [Member]" /></Labels></Column><Column FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c52_From1Oct2012To31Oct2012_EmployeesMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-10-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-10-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Employees [Member]</ValueName><ValueType>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_EmployeesMember</Id><dimensionId>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Oct. 31, 2012" /><Label Key="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis:bmra_EmployeesMember" Id="2" Label="Employees [Member]" /></Labels></Column><Column FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c53_From1Oct2012To31Oct2012_MinimumMember_EmployeesMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-10-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-10-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Employees [Member]</ValueName><ValueType>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_EmployeesMember</Id><dimensionId>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Minimum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MinimumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Oct. 31, 2012" /><Label Key="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis:bmra_EmployeesMember" Id="2" Label="Employees [Member]" /><Label Key="us-gaap_RangeAxis:us-gaap_MinimumMember" Id="3" Label="Minimum [Member]" /></Labels></Column><Column FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c54_From1Oct2012To31Oct2012_MaximumMember_EmployeesMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-10-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-10-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Employees [Member]</ValueName><ValueType>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_EmployeesMember</Id><dimensionId>us-gaap_RelatedPartyTransactionsByRelatedPartyAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Maximum [Member]</ValueName><ValueType>us-gaap_RangeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MaximumMember</Id><dimensionId>us-gaap_RangeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Oct. 31, 2012" /><Label Key="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis:bmra_EmployeesMember" Id="2" Label="Employees [Member]" /><Label Key="us-gaap_RangeAxis:us-gaap_MaximumMember" Id="3" Label="Maximum [Member]" /></Labels></Column><Column FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c45_From1Aug1999To31Aug1999_A1999PlanMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>1999-08-01T00:00:00</PeriodStartDate><PeriodEndDate>1999-08-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>1999 Plan [Member]</ValueName><ValueType>us-gaap_PlanNameAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_A1999PlanMember</Id><dimensionId>us-gaap_PlanNameAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Aug. 31, 1999" /><Label Key="us-gaap_PlanNameAxis:bmra_A1999PlanMember" Id="2" Label="1999 Plan [Member]" /></Labels></Column><Column FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c44_AsOf31Jan2000_A1999PlanMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2000-01-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>1999 Plan [Member]</ValueName><ValueType>us-gaap_PlanNameAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_A1999PlanMember</Id><dimensionId>us-gaap_PlanNameAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Jan. 31, 2000" /><Label Key="us-gaap_PlanNameAxis:bmra_A1999PlanMember" Id="1" Label="1999 Plan [Member]" /></Labels></Column><Column FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c47_From1Aug2010To31Aug2010_A2010PlanMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2010-08-01T00:00:00</PeriodStartDate><PeriodEndDate>2010-08-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>2010 Plan [Member]</ValueName><ValueType>us-gaap_PlanNameAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_A2010PlanMember</Id><dimensionId>us-gaap_PlanNameAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>pure</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Aug. 31, 2010" /><Label Key="us-gaap_PlanNameAxis:bmra_A2010PlanMember" Id="2" Label="2010 Plan [Member]" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>bmra_SHAREHOLDERSEQUITYDetailsLineItems</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>SHAREHOLDERS' EQUITY (Details) [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c43_AsOf31Aug1999_A1999PlanMember" UnitID="shares"><Id>10</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1000000</NumericAmount><RoundedNumericAmount>1000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c46_AsOf31Aug2010_A2010PlanMember" UnitID="shares"><Id>12</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>850000</NumericAmount><RoundedNumericAmount>850000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(3)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdPercentage</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c44_AsOf31Jan2000_A1999PlanMember" UnitID="pure"><Id>11</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.015</NumericAmount><RoundedNumericAmount>0.015</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The threshold percentage of annual increment in the number shares authorized under the plan.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized, Annual Increment, Threshold Percentage</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorizedAnnualIncrementThresholdNumber</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c44_AsOf31Jan2000_A1999PlanMember" UnitID="shares"><Id>11</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>500000</NumericAmount><RoundedNumericAmount>500000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The annual increment in number of shares in accordance with the number of shares authorized under the plan.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized, Annual Increment, Threshold Number (in Shares)</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c45_From1Aug1999To31Aug1999_A1999PlanMember" UnitID="pure"><Id>10</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.80</NumericAmount><RoundedNumericAmount>0.80</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c47_From1Aug2010To31Aug2010_A2010PlanMember" UnitID="pure"><Id>12</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.80</NumericAmount><RoundedNumericAmount>0.80</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Purchase price of common stock expressed as a percentage of its fair value.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c49_From1Jan2012To31Jan2012_EmployeeStockOptionMember_OfficersDirectorsAndEmployeesMember" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>5 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c51_From1Apr2012To30Apr2012_EmployeeStockOptionMember" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>5 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c52_From1Oct2012To31Oct2012_EmployeesMember" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>5 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c45_From1Aug1999To31Aug1999_A1999PlanMember" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>10 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c47_From1Aug2010To31Aug2010_A2010PlanMember" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>10 years</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c50_From1Apr2012To30Apr2012" UnitID="usdPershares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.73</NumericAmount><RoundedNumericAmount>0.73</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.67</NumericAmount><RoundedNumericAmount>0.67</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usdPershares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.44</NumericAmount><RoundedNumericAmount>0.44</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c48_From1Jan2012To31Jan2012_OfficersDirectorsAndEmployeesMember" UnitID="usdPershares"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.43</NumericAmount><RoundedNumericAmount>0.43</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c53_From1Oct2012To31Oct2012_MinimumMember_EmployeesMember" UnitID="usdPershares"><Id>8</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.65</NumericAmount><RoundedNumericAmount>0.65</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c54_From1Oct2012To31Oct2012_MaximumMember_EmployeesMember" UnitID="usdPershares"><Id>9</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.68</NumericAmount><RoundedNumericAmount>0.68</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>70300</NumericAmount><RoundedNumericAmount>70300</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8800</NumericAmount><RoundedNumericAmount>8800</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (d)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value (in Dollars)</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>353000</NumericAmount><RoundedNumericAmount>353000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>232000</NumericAmount><RoundedNumericAmount>232000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value (in Dollars)</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>162000</NumericAmount><RoundedNumericAmount>162000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c1_AsOf31May2012" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>79000</NumericAmount><RoundedNumericAmount>79000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value (in Dollars)</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>22034</NumericAmount><RoundedNumericAmount>22034</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Unrecognized cost of unvested options awarded to employees as compensation.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2 years 113 days</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>3 years 3 months</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:durationItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c50_From1Apr2012To30Apr2012" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10000</NumericAmount><RoundedNumericAmount>10000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c48_From1Jan2012To31Jan2012_OfficersDirectorsAndEmployeesMember" UnitID="shares"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>402500</NumericAmount><RoundedNumericAmount>402500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c52_From1Oct2012To31Oct2012_EmployeesMember" UnitID="shares"><Id>7</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Gross number of share options (or share units) granted during the period.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>122375</NumericAmount><RoundedNumericAmount>122375</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>84000</NumericAmount><RoundedNumericAmount>84000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of share options (or share units) exercised during the current period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28,29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.30</NumericAmount><RoundedNumericAmount>0.30</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usdPershares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.38</NumericAmount><RoundedNumericAmount>0.38</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (g)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.73</NumericAmount><RoundedNumericAmount>0.73</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usdPershares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.73</NumericAmount><RoundedNumericAmount>0.73</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (g)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ProceedsFromStockOptionsExercised</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>51514</NumericAmount><RoundedNumericAmount>51514</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>47790</NumericAmount><RoundedNumericAmount>47790</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (j)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from Stock Options Exercised (in Dollars)</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>200000</NumericAmount><RoundedNumericAmount>200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of new stock issued during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Stock Issued During Period, Shares, New Issues (in Shares)</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SharesIssuedPricePerShare</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1.25</NumericAmount><RoundedNumericAmount>1.25</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Amount per share or per unit of equity securities issued by non-development stage entity.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Shares Issued, Price Per Share</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>250000</NumericAmount><RoundedNumericAmount>250000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Issued During Period, Value, New Issues (in Dollars)</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_SharesIssuableToInvestors</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>200000</NumericAmount><RoundedNumericAmount>200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares issuable to investor.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Shares Issuable To Investors (in Shares)</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_ShareIssuableToInvestorSharePrice</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1.25</NumericAmount><RoundedNumericAmount>1.25</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The per share price of the shares issuable to the investors.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Share Issuable To Investors, Share Price</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SHAREHOLDERS' EQUITY (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/SHAREHOLDERSEQUITYDetails</RoleURI><NumberOfCols>12</NumberOfCols><NumberOfRows>23</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>100
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKH">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>INCOME TAXES (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></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_FederalIncomeTaxNoteTextBlock', window );">Federal Income Tax Note [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 21.0pt;">

            &#160;

          </td>

          <td style="width: 210.75pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 48.0pt;">

            &#160;

          </td>

          <td style="width: 33.75pt;">

            &#160;

          </td>

          <td style="width: 66.0pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="width: 231.75pt;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Current:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">U.S.

              Federal</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              &#160;<font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">State

              and local</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(21,493)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">63,414</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;<font style="font-family: times new roman,times; font-size: small;">Total

            c<font style="font-family: times new roman,times; font-size: small;">urrent</font><br />

            </font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(21,493)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">63,414</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td style="width: 226.5pt;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">U.S.

              Federal&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(521)<br />

              </font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">State

              and local</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">9,521<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">1,600</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;<font style="font-family: times new roman,times; font-size: small;">Total

            d<font style="font-family: times new roman,times; font-size: small;">eferred</font><br />

            </font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">9,000</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">1,600</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <font style="font-family: times new roman,times; font-size: small;">&#160;&#160;

            Income tax (benefit) expense<br />

            </font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(12,493)<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">65,014</font>

            </div>

          </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_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 12.75pt;">

            &#160;

          </td>

          <td style="width: 254.25pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 60.0pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 60.75pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="width: 267.0pt; border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Years

              ended May 31,</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-top: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Computed

              "expected" tax expense (benefit)</font>

            </div>

          </td>

          <td style="border-top: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-top: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">184,000&#160;</font>

            </div>

          </td>

          <td style="border-top: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-top: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">215,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Increase

              (reduction) in income taxes resulting from:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">True

              up of carry forwards and other items</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">-

              &#160;<br />

              </font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">30,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Change

              in valuation allowance</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(205,000)&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(219,000)&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">State

              income taxes, net of federal benefit</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">15,000&#160;<br />

              </font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">36,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Research

              and development tax credits</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(14,000)&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(4,000)</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Permanent

              tax differences and other</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,507&#160;<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">7,014</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <font style="font-size: 10pt; font-family: Times New Roman; color: #000000;" lang="EN-US">&#160;&#160; Income tax (benefit)

            expense</font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(12,493)&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">65,014</font>

            </div>

          </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_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 12.75pt;">

            &#160;

          </td>

          <td style="width: 12.75pt;">

            &#160;

          </td>

          <td style="width: 297.75pt;">

            &#160;

          </td>

          <td style="width: 18.0pt;">

            &#160;

          </td>

          <td style="width: 49.5pt;">

            &#160;

          </td>

          <td style="width: 19.5pt;">

            &#160;

          </td>

          <td style="width: 49.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="width: 323.25pt; border-bottom: 1pt solid black;" colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Years

              ended May 31,</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              tax assets:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <div>

                <font style="font-family: Times New Roman; font-size: 10.0pt;">Accounts

                receivable, principally due to allowance for</font>

              </div><font style="font-family: Times New Roman; font-size: 10.0pt;">doubtful

              accounts and sales returns</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">47,000&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">46,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Inventory

              valuation</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">32,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">30,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Compensated

              absences and deferred payroll</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">37,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">70,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Net

              operating loss carryforwards</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">94,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">327,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Tax

              credit carryforwards</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">117,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">83,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              rent expense</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">28,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">31,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Other</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">42,000&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">77,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Total

              deferred tax assets</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">397,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">664,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Less

              valuation allowance</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(280,000)</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;<a class="a">Deferred Tax Asset Net</a></font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">397,000&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">384,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              tax liabilities:</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;" colspan="2">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Accumulated

              depreciation of property and equipment</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(168,000)&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(146,000)</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Net

              deferred tax asset</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">229,000&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">238,000&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

        </tr>

        <tr>

          <td colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              tax assets, current portion</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">144,000&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">177,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;" colspan="3">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              tax assets, long-term portion</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">85,000&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">61,000</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;<font style="font-size: 10pt; font-family: Times New Roman;">Deferred

            tax assets, Total</font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">229,000&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">238,000&#160;</font>

            </div>

          </td>

        </tr>



    </table><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_FederalIncomeTaxNoteTextBlock">
        <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>Tabular disclosure of the federal tax basis of investment holdings.  This item captures the aggregate cost of securities, aggregate gross unrealized appreciation for all securities in which there is an excess of value over tax cost, aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, net unrealized appreciation (depreciation), and an explanation of the differences between tax and book.</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 946<br><br> -SubTopic 320<br><br> -Section S99<br><br> -Paragraph 5<br><br> -Subparagraph (SX 210.12-13)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611282-123010<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 946<br><br> -SubTopic 320<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.12-12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611133-123010<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 946<br><br> -SubTopic 320<br><br> -Section S99<br><br> -Paragraph 4<br><br> -Subparagraph (SX 210.12-12C)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611225-123010<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 13<br><br> -Article 12<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 12C<br><br> -Article 12<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 12<br><br> -Article 12<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_FederalIncomeTaxNoteTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
        <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_IncomeTaxDisclosureAbstract</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_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock">
        <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>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax 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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock">
        <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>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from 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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R15.xml
<DESCRIPTION>IDEA: DEBT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>014 - Disclosure - DEBT</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_DebtDisclosureAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt Disclosure [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DebtDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt; font-weight: bold;"&gt;9.

      &amp;nbsp;&amp;nbsp;&amp;nbsp;DEBT&lt;/font&gt;&amp;nbsp;

    &lt;/div&gt;&lt;br/&gt;&lt;div&gt;

      &lt;font style="font-family: Times New Roman; font-size: 10.0pt;"&gt;On

      February 13, 2009, the Company entered into a Small Business

      Banking Agreement with Union Bank for a one year business

      line&amp;nbsp;of credit (the "Line") in the amount of $400,000.

      The interest rate for the line of credit was the prime rate

      in effect on the first day of the billing period, as

      published in the Wall Street Journal Prime West Coast

      Edition, plus a spread of 1.00%. Minimum monthly payments are

      the sum of (i) the amount of interest charge for the billing

      period, plus (ii) any amount past due, plus (iii) any fees,

      late charges and/or out-of-pocket expenses assessed. If the

      Line is not renewed as of the last day of the term of the

      Line, the entire unpaid balance of the Line, including unpaid

      fees and charges will be due and payable. The Company has

      granted the bank security interest in the assets of the

      Company as collateral. The Company has renewed this line each

      year. The Line expires February 24, 2014. The Company owed $0

      and $43,000 on this Line as of May 31, 2013 and 2012,

      respectively.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19, 20, 22

 -Article 5



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19,20,22)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt Disclosure [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>DEBT</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/DEBT</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R20.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_PayablesAndAccrualsAbstract', window );"><strong>Payables and Accruals [Abstract]</strong></a></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_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock', window );">Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 108.0pt;">

            &#160;

          </td>

          <td style="width: 108.0pt;">

            &#160;

          </td>

          <td style="width: 19.0pt;">

            &#160;

          </td>

          <td style="width: 67.5pt;">

            &#160;

          </td>

          <td style="width: 15.75pt;">

            &#160;

          </td>

          <td style="width: 67.5pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">2012</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Accounts

              payable</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">282,138&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">187,618</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Accrued

              expenses</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--&#160;</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">40,036</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Deferred

              rent</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">69,779</font>

            </div>

          </td>

          <td>

            &#160;

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">74,855</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Income

              taxes payable</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">--</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">59,938</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <font style="font-size: 10pt; font-family: Times New Roman;">Accounts

            payable and accrued expenses, Total</font>

          </td>

          <td style="border-bottom: 1pt solid black;">

            &#160;

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">351,917&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">362,447</font>

            </div>

          </td>

        </tr>



    </table><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_PayablesAndAccrualsAbstract">
        <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_PayablesAndAccrualsAbstract</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_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock">
        <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>Tabular disclosure of the (a) 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 (accounts payable); (b) other payables; and (c) accrued liabilities. 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). An alternative caption includes accrued 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_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>R35.xml
<DESCRIPTION>IDEA: SHAREHOLDERS' EQUITY (Details) - Activity as to non-vested stock options
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>034 - Disclosure - SHAREHOLDERS' EQUITY (Details) - Activity as to non-vested stock options</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c50_From1Apr2012To30Apr2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-04-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-04-30T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="1 Months Ended" /><Label Key="Calendar" Id="1" Label="Apr. 30, 2012" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c64_AsOf30May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-05-30T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPershares</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="May 30, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_ActivityAsToNonVestedStockOptionsAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Activity as to non-vested stock options [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c64_AsOf30May2012" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>602250</NumericAmount><RoundedNumericAmount>602250</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of non-vested options outstanding.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Nonvested shares at May 31, 2012</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c64_AsOf30May2012" UnitID="usdPershares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.42</NumericAmount><RoundedNumericAmount>0.42</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average grant-date fair value of non-vested options outstanding.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Nonvested shares at May 31, 2012 (in Dollars per share)</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c50_From1Apr2012To30Apr2012" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10000</NumericAmount><RoundedNumericAmount>10000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Gross number of share options (or share units) granted during the period.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Granted</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.67</NumericAmount><RoundedNumericAmount>0.67</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (d)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Granted (in Dollars per share)</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-166375</NumericAmount><RoundedNumericAmount>-166375</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of options vested.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Vested/Issued</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.42</NumericAmount><RoundedNumericAmount>0.42</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average grant-date fair value of options vested.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Vested/Issued (in Dollars per share)</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-57625</NumericAmount><RoundedNumericAmount>-57625</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of non-vested options forfeited.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Forfeited</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>label</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.53</NumericAmount><RoundedNumericAmount>0.53</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average grant-date fair value of non-vested options forfeited.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Forfeited (in Dollars per share)</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>408250</NumericAmount><RoundedNumericAmount>408250</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c64_AsOf30May2012" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>602250</NumericAmount><RoundedNumericAmount>602250</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of non-vested options outstanding.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Nonvested shares at May 31, 2013</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c0_AsOf31May2013" UnitID="usdPershares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.42</NumericAmount><RoundedNumericAmount>0.42</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c64_AsOf30May2012" UnitID="usdPershares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.42</NumericAmount><RoundedNumericAmount>0.42</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average grant-date fair value of non-vested options outstanding.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Nonvested shares at May 31, 2013 (in Dollars per share)</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>SHAREHOLDERS' EQUITY (Details) - Activity as to non-vested stock options (USD $)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/ActivityastononvestedstockoptionsTable</RoleURI><NumberOfCols>3</NumberOfCols><NumberOfRows>11</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R1.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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EVRAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Document And Entity Information (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</div>
        </th>
        <th class="th">
          <div>Aug. 29, 2013</div>
        </th>
        <th class="th">
          <div>Nov. 30, 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_DocumentAndEntityInformationAbstract', window );"><strong>Document and Entity Information [Abstract]</strong></a></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_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
        <td class="text">BIOMERICA INC.<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_dei_DocumentType', window );">Document Type</a></td>
        <td class="text">10-K<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_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
        <td class="text">--05-31<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_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">7,276,714<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_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 4,516,803<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_dei_AmendmentFlag', window );">Amendment Flag</a></td>
        <td class="text">false<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_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
        <td class="text">0000073290<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_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
        <td class="text">Yes<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_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
        <td class="text">No<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_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
        <td class="text">Smaller Reporting Company<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_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
        <td class="text">No<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_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
        <td class="text">May 31,
				 2013<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_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
        <td class="text">2013<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_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
        <td class="text">FY<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_DocumentAndEntityInformationAbstract">
        <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_DocumentAndEntityInformationAbstract</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_dei_AmendmentFlag">
        <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>If the value is true, then the document is an amendment to previously-filed/accepted document.</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>dei_AmendmentFlag</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:booleanItemType</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_dei_CurrentFiscalYearEndDate">
        <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>End date of current fiscal year in the format --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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_CurrentFiscalYearEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gMonthDayItemType</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_dei_DocumentFiscalPeriodFocus">
        <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 is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</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>dei_DocumentFiscalPeriodFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:fiscalPeriodItemType</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_dei_DocumentFiscalYearFocus">
        <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 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>
              </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>dei_DocumentFiscalYearFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearItemType</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_dei_DocumentPeriodEndDate">
        <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 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentPeriodEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</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_dei_DocumentType">
        <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 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentType</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:submissionTypeItemType</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_dei_EntityCentralIndexKey">
        <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 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>
              </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>dei_EntityCentralIndexKey</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:centralIndexKeyItemType</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_dei_EntityCommonStockSharesOutstanding">
        <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>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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</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_dei_EntityCurrentReportingStatus">
        <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>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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCurrentReportingStatus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</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_dei_EntityFilerCategory">
        <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>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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityFilerCategory</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:filerCategoryItemType</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_dei_EntityPublicFloat">
        <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>State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.</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>dei_EntityPublicFloat</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</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_dei_EntityRegistrantName">
        <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 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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityRegistrantName</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</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_dei_EntityVoluntaryFilers">
        <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>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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityVoluntaryFilers</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</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_dei_EntityWellKnownSeasonedIssuer">
        <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>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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityWellKnownSeasonedIssuer</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</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>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R41.xml
<DESCRIPTION>IDEA: BUSINESS SEGMENTS (Details) - Business Segments
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>040 - Disclosure - BUSINESS SEGMENTS (Details) - Business Segments</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c3_From1Jun2011To31May2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_NetSalesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Net sales:</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6472960</NumericAmount><RoundedNumericAmount>6472960</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c3_From1Jun2011To31May2012" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6081131</NumericAmount><RoundedNumericAmount>6081131</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Sales</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c75_From1Jun2012To31May2013_EuropeMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Europe [Member]</ValueName><ValueType>us-gaap_StatementGeographicalAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_EuropeMember</Id><dimensionId>us-gaap_StatementGeographicalAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementGeographicalAxis:us-gaap_EuropeMember" Id="0" Label="Europe [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Europe [Member]</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_NetSalesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Net sales:</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c75_From1Jun2012To31May2013_EuropeMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2840000</NumericAmount><RoundedNumericAmount>2840000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c76_From1Jun2011To31May2012_EuropeMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2533000</NumericAmount><RoundedNumericAmount>2533000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Sales</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c77_From1Jun2012To31May2013_UnitedStatesMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>United States [Member]</ValueName><ValueType>us-gaap_StatementGeographicalAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_UnitedStatesMember</Id><dimensionId>us-gaap_StatementGeographicalAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementGeographicalAxis:bmra_UnitedStatesMember" Id="0" Label="United States [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>United States [Member]</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_NetSalesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Net sales:</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c77_From1Jun2012To31May2013_UnitedStatesMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>822000</NumericAmount><RoundedNumericAmount>822000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c78_From1Jun2011To31May2012_UnitedStatesMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1074000</NumericAmount><RoundedNumericAmount>1074000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Sales</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c79_From1Jun2012To31May2013_AsiaMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Asia [Member]</ValueName><ValueType>us-gaap_StatementGeographicalAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_AsiaMember</Id><dimensionId>us-gaap_StatementGeographicalAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementGeographicalAxis:us-gaap_AsiaMember" Id="0" Label="Asia [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Asia [Member]</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_NetSalesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Net sales:</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c79_From1Jun2012To31May2013_AsiaMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2770000</NumericAmount><RoundedNumericAmount>2770000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c80_From1Jun2011To31May2012_AsiaMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2420000</NumericAmount><RoundedNumericAmount>2420000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Sales</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c81_From1Jun2012To31May2013_SouthAmericaMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>South America [Member]</ValueName><ValueType>us-gaap_StatementGeographicalAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_SouthAmericaMember</Id><dimensionId>us-gaap_StatementGeographicalAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementGeographicalAxis:us-gaap_SouthAmericaMember" Id="0" Label="South America [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>South America [Member]</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_NetSalesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Net sales:</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c81_From1Jun2012To31May2013_SouthAmericaMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7000</NumericAmount><RoundedNumericAmount>7000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c82_From1Jun2011To31May2012_SouthAmericaMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2000</NumericAmount><RoundedNumericAmount>2000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Sales</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c83_From1Jun2012To31May2013_MiddleEastMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Middle East [Member]</ValueName><ValueType>us-gaap_StatementGeographicalAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_MiddleEastMember</Id><dimensionId>us-gaap_StatementGeographicalAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementGeographicalAxis:us-gaap_MiddleEastMember" Id="0" Label="Middle East [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Middle East [Member]</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_NetSalesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Net sales:</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c83_From1Jun2012To31May2013_MiddleEastMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>31000</NumericAmount><RoundedNumericAmount>31000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c84_From1Jun2011To31May2012_MiddleEastMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>22000</NumericAmount><RoundedNumericAmount>22000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Sales</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c85_From1Jun2012To31May2013_OtherForeignMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Other Foreign [Member]</ValueName><ValueType>us-gaap_StatementGeographicalAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>bmra_OtherForeignMember</Id><dimensionId>us-gaap_StatementGeographicalAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementGeographicalAxis:bmra_OtherForeignMember" Id="0" Label="Other Foreign [Member]" /><Label Key="Calendar" Id="1" Label="6/1/2012 - 5/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Foreign [Member]</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>bmra_NetSalesAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Net sales:</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c85_From1Jun2012To31May2013_OtherForeignMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3000</NumericAmount><RoundedNumericAmount>3000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c86_From1Jun2011To31May2012_OtherForeignMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30000</NumericAmount><RoundedNumericAmount>30000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Sales</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>BUSINESS SEGMENTS (Details) - Business Segments (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/BusinessSegmentsTable</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>20</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKH">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SHAREHOLDERS' EQUITY (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>May 31, 2013</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_StockholdersEquityNoteAbstract', window );"><strong>Stockholders' Equity Note [Abstract]</strong></a></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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse;">



        <tr>

          <td style="width: 238.85pt;">

            &#160;

          </td>

          <td style="width: 79.0pt;">

            &#160;

          </td>

          <td style="width: 75.75pt;">

            &#160;

          </td>

          <td style="width: 74.4pt;">

            <div>

              <font style="font-family: Times New Roman; font-size: 0.5pt;">WWWEU</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">NUMBER

              OF STOCK OPTIONS<br />

              </font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">PRICE

              RANGE PER SHARE&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">WEIGHTED

              AVERAGE EXERCISE PRICE&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              outstanding at May 31, 2011</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">1,000,250&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.30

              - $1.30</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.57</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              granted</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">412,500</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.43

              - $0.73</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.44</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              exercised</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(84,000)</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.38

              - $0.73</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.59</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              canceled or expired</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(324,250)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.38

              - $1.30</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.71</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              outstanding at May 31, 2012</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">1,004,500</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.30

              - $0.75</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.46</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              granted</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">30,000</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.65

              - $0.68</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.67</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              exercised</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(122,375)</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.30

              - $0.73</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.42</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              canceled or expired</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">(65,625)</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.38

              - $0.73</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.52</font>

            </div>

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div>

              <font style="font-family: Times New Roman; font-size: 10.0pt;">Options

              outstanding at May 31, 2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">846,500</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.38

              - $0.75&#160;</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.47&#160;</font>

            </div>

          </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_ScheduleOfNonvestedShareActivityTableTextBlock', window );">Schedule of Nonvested Share Activity [Table Text Block]</a></td>
        <td class="text"><div>

      <table style="width: 502px;" border="0" cellspacing="0" cellpadding="0">



          <tr>

            <td width="219" height="20">

              &#160;

            </td>

            <td class="xl68" width="84">

              &#160;

            </td>

            <td class="xl68" width="64">

              &#160;

            </td>

            <td class="xl68" style="text-align: center;" width="135">

              <font style="font-family: times new roman,times; font-size: small;">STOCK

              OTIONS</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl68" style="text-align: center;">

              <font style="font-family: times new roman,times; font-size: small;">NUMBER

              OF&#160;</font>

            </td>

            <td class="xl68">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl68" style="text-align: center;">

              <font style="font-family: times new roman,times; font-size: small;">WEIGHTED

              AVERAGE</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl68" style="text-align: center;">

              <font style="font-family: times new roman,times; font-size: small;">SHARES</font>

            </td>

            <td class="xl68">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl68" style="text-align: center;">

              <font style="font-family: times new roman,times; font-size: small;">GRANT

              DATE</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl69" style="border-bottom-width: 1pt; border-bottom-style: solid;">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl69" style="border-bottom-width: 1pt; border-bottom-style: solid;">

              <font style="font-family: times new roman,times; font-size: small;">&#160;</font>

            </td>

            <td class="xl69" style="text-align: center; border-bottom-width: 1pt; border-bottom-style: solid;">

              <font style="font-family: times new roman,times; font-size: small;">FAIR

              VALUE</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">Nonvested

              shares at May 31, 2012</font>

            </td>

            <td class="xl63" align="right">

              <font style="font-family: times new roman,times; font-size: small;">602,250</font>

            </td>

            <td style="text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.42</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">Granted</font>

            </td>

            <td class="xl63" align="right">

              <font style="font-family: times new roman,times; font-size: small;">30,000</font>

            </td>

            <td style="text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.67</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">Vested/Issued</font>

            </td>

            <td class="xl63" align="right">

              <font style="font-family: times new roman,times; font-size: small;">(166,375)</font>

            </td>

            <td style="text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.42</font>

            </td>

          </tr>

          <tr>

            <td height="20">

              <font style="font-family: times new roman,times; font-size: small;">Forfeited</font>

            </td>

            <td class="xl65" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right">

              <font style="font-family: times new roman,times; font-size: small;">(57,625)</font>

            </td>

            <td class="xl64" style="border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td class="xl64" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.53</font>

            </td>

          </tr>

          <tr>

            <td height="21">

              <font style="font-family: times new roman,times; font-size: small;">Nonvested

              shares at May 31, 2013</font>

            </td>

            <td class="xl66" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right">

              <font style="font-family: times new roman,times; font-size: small;">408,250</font>

            </td>

            <td class="xl67" style="border-bottom-width: 1pt; border-bottom-style: solid; text-align: right;">

              <font style="font-family: times new roman,times; font-size: small;">$</font>

            </td>

            <td class="xl67" style="border-bottom-width: 1pt; border-bottom-style: solid;" align="right">

              <font style="font-family: times new roman,times; font-size: small;">0.42</font>

            </td>

          </tr>



      </table>

    </div><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_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock', window );">Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]</a></td>
        <td class="text"><table style="border-spacing: 0px; border-collapse: collapse; width: 786px; height: 157px;">



        <tr>

          <td style="width: 74.7pt;">

            &#160;

          </td>

          <td style="width: 80.05pt;">

            &#160;

          </td>

          <td style="width: 82.45pt;">

            &#160;

          </td>

          <td style="width: 75.8pt;">

            &#160;

          </td>

          <td style="width: 79.2pt;">

            &#160;

          </td>

          <td style="width: 75.8pt;">

            &#160;

          </td>

        </tr>

        <tr>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">RANGE

              OF EXERCISE PRICES</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">NUMBER

              OUTSTANDING 5/31/2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;"><font style="font-family: Times New Roman; font-size: 10.0pt;">WEIGHTED</font></font>

            </div>

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">AVERAGE

              REMAINING CONTRACTUAL LIFE IN YEARS</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">WEIGHTED

              AVERAGE EXERCISE PRICE</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">NUMBER

              EXERCISABLE AT MAY 31, 2013</font>

            </div>

          </td>

          <td style="border-bottom: 1pt solid black;">

            <div style="text-align: center;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">WEIGHTED

              AVERAGE EXERCISE PRICE</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.30

              - $0.50</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">651,500</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.14</font>

            </div>

          </td>

          <td>

            <div style="text-align: center;">

              &#160;<font style="font-family: Times New Roman; font-size: 10.0pt;">$0.42</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">253,250&#160;</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.42&#160;</font>

            </div>

          </td>

        </tr>

        <tr>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.51

              - $0.75</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">195,000</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">3.59</font>

            </div>

          </td>

          <td>

            <div style="text-align: center;">

              &#160;<font style="font-family: Times New Roman; font-size: 10.0pt;">$0.66</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">185,000</font>

            </div>

          </td>

          <td>

            <div style="text-align: right;">

              <font style="font-family: Times New Roman; font-size: 10.0pt;">$0.66</font>

            </div>

          </td>

        </tr>



    </table><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_ScheduleOfNonvestedShareActivityTableTextBlock">
        <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>Tabular disclosure of the changes in outstanding nonvested shares.</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> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(2)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock">
        <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>Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.</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> -Section 50<br><br> -Paragraph 2<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
        <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>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired 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 Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)<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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteAbstract">
        <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_StockholdersEquityNoteAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>R1.xml
<DESCRIPTION>IDEA: Document And Entity Information
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>000 - Disclosure - Document And Entity Information</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Jun2012To31May2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-06-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-05-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="12 Months Ended" /><Label Key="Calendar" Id="1" Label="May 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c25_AsOf29Aug2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-08-29T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Aug. 29, 2013" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>c26_AsOf30Nov2012</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000073290</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-11-30T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Nov. 30, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>bmra_DocumentAndEntityInformationAbstract</ElementName><ElementPrefix>bmra_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document and Entity Information [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_EntityRegistrantName</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>BIOMERICA INC.</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:normalizedStringItemType</ElementDataType><SimpleDataType>normalizedstring</SimpleDataType><ElementDefenition>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation 12B

 -Number 240

 -Section 12b

 -Subsection 1



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Registrant Name</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_DocumentType</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>10-K</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:submissionTypeItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>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".</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document Type</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_CurrentFiscalYearEndDate</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>--05-31</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:gMonthDayItemType</ElementDataType><SimpleDataType>monthday</SimpleDataType><ElementDefenition>End date of current fiscal year in the format --MM-DD.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Current Fiscal Year End Date</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_EntityCommonStockSharesOutstanding</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c25_AsOf29Aug2013" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7276714</NumericAmount><RoundedNumericAmount>7276714</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Entity Common Stock, Shares Outstanding</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_EntityPublicFloat</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c26_AsOf30Nov2012" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4516803</NumericAmount><RoundedNumericAmount>4516803</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Entity Public Float</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_AmendmentFlag</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>false</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:booleanItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>If the value is true, then the document is an amendment to previously-filed/accepted document.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Amendment Flag</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_EntityCentralIndexKey</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>0000073290</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:centralIndexKeyItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation 12B

 -Number 240

 -Section 12b

 -Subsection 1



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Central Index Key</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_EntityCurrentReportingStatus</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>Yes</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:yesNoItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Current Reporting Status</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_EntityVoluntaryFilers</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>No</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:yesNoItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Voluntary Filers</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_EntityFilerCategory</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>Smaller Reporting Company</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:filerCategoryItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Filer Category</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_EntityWellKnownSeasonedIssuer</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>No</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:yesNoItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Well-known Seasoned Issuer</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_DocumentPeriodEndDate</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2013-05-31</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:dateItemType</ElementDataType><SimpleDataType>date</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document Period End Date</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_DocumentFiscalYearFocus</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2013</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:gYearItemType</ElementDataType><SimpleDataType>positiveinteger</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document Fiscal Year Focus</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dei_DocumentFiscalPeriodFocus</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Jun2012To31May2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>FY</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:fiscalPeriodItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document Fiscal Period Focus</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Document And Entity Information (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.biomerica.com/role/DocumentAndEntityInformation</RoleURI><NumberOfCols>3</NumberOfCols><NumberOfRows>15</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
