v2.3.0.11

CONSOLIDATED BALANCE SHEET (Unaudited) (USD $)	Jun. 30, 2011	Mar. 31, 2011
Current Assets
Cash	$ 153,824	$ 115,734
Accounts and advances receivable (Note 3)	420,020	482,521
Inventories	208,650	330,643
Prepaid expenses	81,389	106,132
Net assets of discontinued operations (Note 10)	76,615	76,615
TOTAL CURRENT ASSETS	940,498	1,111,645
Distribution rights, net of accumulated amortization of 11,700 at June 30 and $5,850 at March 31, 2011	105,300	111,150
Website, net of acccumulated amortization of $10,726 at June 30 and $5,363 at March 31 (Note 4)	84,789	90,153
Goodwill (Note 5)	1,000,000	1,000,000
TOTAL ASSETS	2,130,587	2,312,948
Current Liabilities
Accounts payable	422,961	394,303
Accrued expenses	218,724	243,540
Advances payable	111,788	150,745
Notes and debentures payable, net of discount of $8,492 and $34,092 at June 30, 2011 and March 31, 2011, respectively (Note 6)	298,508	323,408
Due to related parties (Note 7)	469,614	469,614
TOTAL CURRENT LIABILITIES	1,521,595	1,581,610
Debentures payable (Note 7)	275,000	275,000
TOTAL LIABILITIES	1,796,595	1,856,610
Culture Medium Holdings Corp. and Subsidiaries Stockholders' Equity
Common stock: $0.001 par value, 500,000,00 shares authorized 29,880,571 issued at June 30 and March 31, 2011(Note 8)	29,880	29,880
Additional Paid-in Capital	2,291,184	2,239,476
Retained (deficit)	(2,715,173)	(2,579,267)
Common stock to be issued (Note 5)	1,000,000	1,000,000
Total Culture Medium Holdings Corp. and Subsidiaries Stockholders' Equity	605,891	690,089
Noncontrolling interest	(271,899)	(233,751)
Total	333,992	456,338
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,130,587	$ 2,312,948

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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6787-107765

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The total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.

+ References

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 SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3
-Subparagraph a
-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 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References

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- Definition

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.

+ References

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- Definition

Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4568740-111683

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4I
-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4590271-111686

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name Accounting Research Bulletin (ARB)
-Publisher AICPA
-Number 51
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A3
-Appendix A

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 25
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4568447-111683

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Culture Medium Holdings Corp. 10-Q/A