v2.4.0.8

3. Inventories (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Inventories Details
Raw materials	$ 752,216	$ 558,724
Packaging materials	214,531	250,838
Work in process	867,674	847,999
Finished goods	2,408,719	1,523,528
Inventories	$ 4,243,140	$ 3,221,089

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Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.

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Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.

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Amount before valuation and LIFO reserves of other supplies used within the manufacturing or production process expected to be consumed within one year or operating cycle, if longer.

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Hubei Minkang Pharmaceutical Ltd. 10-Q