QyQ, if you look at page F-66 within the S-4 they show nothing for revenue and $205,545 in other income expenses from the Gulfport operations in 2011. www.sec.gov/Archives/edgar/data/1023024/000104746912011161/a2211561zs-4.htm S-4 ANI is presenting their own figures and projections just the way Biosante did. And we know that Oppenheimer did very little due diligence to validate the information. Taking everything at face value including valuations?