tkc, Q3 SGA+RD was $10.9m Safend (not included in Q3, but stated later) was $2.295m for Q3. It seems one HAS to use $13.187m as the BOTTOM for SGA+RD, unless they achieved some efficiencies in the t.o. My napkin says $14.3m consolidated SGA+RD Q4. edit: tkc, in notes, bottom page 8, top page 9 it gives an unauditied 'this is what it would look like' if Safend was in for the whole Q http://yahoo.brand.edgar-online.com/displayfilinginfo.aspx?FilingID=8233117-26945-75706&type=sect&dcn=0001104659-11-062733 it only give net revs and net loss, but with the Wave numbers the Safend revs (1.604m) and exps (2.295m) can be deduced.