NOTE 25 ---Segment Report

12 Months Ended

Mar. 31, 2011

NOTE 25 ---Segment Report

In June 1997, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 131, “Disclosures about Segments of an Enterprise and Related Information.” This statement requires companies to report information about operating segments in interim and annual consolidated financial statements. It also requires segment disclosures about products and services, geographic areas, and major customers.

The Company reported its revenue for each product during the years ended March 31, 2011 and 2010 as the following:


	For the years ended March 31, 2011			For the years ended March 31, 2010
Products	Revenue	Cogs	Gross Margin	Revenue	Cogs	Gross Margin
Lead concentrate	$1,992,718	$728,703	63%
Oxidized ore	18,296,865	2,261,383	87%
Pyrite	1,427,609	434,009	70%
Tailings	2,756,160	1,381,008	50%	34,616,792	18,045,399	48%
Zinc calcine	18,832,950	11,693,191	38%	410,776	385,247	6%
Zinc dust and sand	3,437,463	2,365,279	31%
Electric dust	146,324	102,917	30%
Sulphuric acid	807,148	365,935	55%
Total	47,697,237	19,332,426	59%	35,027,568	18,430,646	47%

Since the Company has a complete production chain beginning from the most upper part of mine extraction to delivery of refined zinc and related products from the smelter and the Company is operated in a vertically integrated business model. The Company does not make its operation decisions by reviewing separate financial information on its production process but rather as a whole group. The Company reports its profit and loss as a whole group and it is not applicable to conduct reportable segment disclosure.

- Definition

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.

+ References

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-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.

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+ Details

Jintai Mining Group, Inc. 10-K