v2.4.0.8

Consolidated Statements of Operations and Comprehensive (Loss) Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Sales	$ 890,137	$ 2,177,886	$ 2,953,041	$ 15,017,870
Sales rebates	(104,162)	(217,442)	(349,342)	(2,062,393)
Sales, net of rebates	785,975	1,960,444	2,603,699	12,955,477
Cost of sales	528,211	981,490	1,653,946	7,894,782
Gross profit	257,764	978,954	949,753	5,060,695
Advertising expense	807,778	947,859	2,406,189	3,877,809
Selling, general and administrative expense	299,019	711,332	1,177,992	2,868,158
Impairment loss on accounts receivables	(686,940)	2,900,192	2,792,639	4,132,574
Write-down of prepaid expense (note 6)	238		56,275
(Reversal)/Write-down of prepaid expense (note 6)	107,228		709,389
(Loss) from operations	(269,559)	(3,580,429)	(6,192,731)	(5,817,846)
Interest income	(3)		(11)	44
Other (expense)		(32)		(211)
Total Other (Expense) Income	(3)	(32)	(11)	(167)
(Loss) before income taxes	(269,562)	(3,580,461)	(6,192,742)	(5,818,013)
Provision for income taxes
Net (loss)	(269,562)	(3,580,461)	(6,192,742)	(5,818,013)
Foreign currency translation adjustment	57,428	(32,267)	237,500	111,918
Comprehensive (loss) income	$ (212,134)	$ (3,612,728)	$ (5,955,242)	$ (5,706,095)
Net (loss) income per common share
(Loss) per share - basic and diluted	$ (0.01)	$ (0.08)	$ (0.14)	$ (0.13)
Weighted average common shares outstanding - basic and diluted	44,556,104	44,556,104	44,556,104	44,556,104

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.

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The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

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The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or 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.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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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.

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CHINA PEDIATRIC PHARMACEUTICALS, INC. 10-Q