Dynamic Response Group Inc. (fka DRGZ)

[IACPA]

GML - As in your portfolio where the value of your portfolio grows when the value of the stocks you own increase in value. The same would be true of the value of DRGZ when the value of their shares in Medico increase. Additionally, in a consolidated financial statement the sales of Medico will be shown no different than the sales of DRGZ.

The reason accounting standards require the statements to be consolidated is because the benefit to the shareholders of DRGZ is directly related to the performance of their subsidiary; so in order to get the full picture of DRGZ's performance you need to look at the whole picture - including Medico. I disagree with your statement that you need to look solely at the product offerings of DRGZ to determine the value of their shares. By all means (supported by GAAP) the performance of Medico certainly needs to be considered in evaluating the performance of DRGZ.

Of course if time proves the Medico business has no value...we will be left with just the value of DRGZ's separate lines.