Note 14 - Segment Reporting

12 Months Ended

Dec. 31, 2012

NOTE 14 – SEGMENT REPORTING

The Company’s reportable segments of business include sale of consumer products and regional distribution rights. Each of these segments is conducted in a separate corporation and each functions independently. The Company has no sales between segments.

Financial information of the Company’s business segments is as follows:

	2012	2011
Revenues from:
Sale of consumer products	$5,053,566	$1,525,845
Regional distribution rights	1,816,628	402,527
	6,870,194	1,928,372
Segment profit/(loss) from:
Sale of consumer products	$905,245	$(290,485)
Regional distribution rights	264,093	324,835
Corporate	(483,668)	(379,251)
	685,670	(344,901)
Depreciation and amortization expenses:
Sale of consumer products	$113,299	$76,545
Regional distribution services	66,043	87,378
Corporate	-	1,241
	179,342	165,164
Segment assets:
Sale of consumer products	$4,810,071	$4,412,005
Regional distribution services	1,546,122	1,174,817
Corporate	-	96
	6,356,193	5,586,918
Capital expenditure
Sale of consumer products	$205,995	$9,104
Regional distribution services	132,995	-
Corporate	-	-
	338,990	9,104

- 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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

CHINA SHIANYUN GROUP CORP., LTD. 10-K/A