v2.3.0.15

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS (USD $)	Jun. 30, 2011	Jun. 30, 2010
Cash flows from operating activities:
Net loss	$ (633,088)	$ (198,429)
Adjustments to reconcile income net loss to net cash used in operating activities:
Depreciation and amortization	23,571	11,373
Non-cash impairment of tradenames	572,745	0
Interest added to shareholder loan	0	51,712
Changes in assets and liabilities:
Accounts receivable	(49,093)	(27,139)
Inventory	20,870	17,171
Accounts payable and accrued expenses	(56,300)	35,330
Net cash provided by (used in) operating activities	(121,295)	(109,982)
Cash flows from investing activities:
Purchase of subsidiary	56,381	0
Net cash used in investing activities	56,381	0
Cash flows from financing activities:
Additional loans from PCC shareholder	71,817	51,235
Additional paid-in capital	0	86,000
Net cash provided by financing activities	71,817	137,235
Net increase	6,903	27,253
Balance at beginning of period	44,293	7,624
Balance at end of period	51,196	34,877
SUPPLEMENTARY DISCLOSURES:
Cash paid for income taxes	0	0
Cash pasid for interest	2,579	1,966
Non-cash financing activities:
Non-cash expenses contributed	12,500	43,000
Non-cash interest expense	0	51,712
Stock issued for acquisition	$ 800,000	$ 0

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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Value of property contributed in noncash investing and financing activities.

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The increase (decrease) during the reporting period in the aggregate amount 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.

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The amount of cash paid for interest during the period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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The cash inflow from the additional capital contribution to the entity.

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The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.

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Value of stock issued pursuant to acquisitions during the period.

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Cell-nique Corp 10-Q/A