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Report of Independent Registered Public Accounting Firm Board of Directors and Stockholders of Apollo Medical Management, Inc (A Development Stage Company) We have audited the accompanying balance sheet of Apollo Medical

Key Takeaway: of Independent Registered Public Accounting Firm Directors and Stockholders of Medical Management, Inc Development Stage Company) have audited the accompanying balance sheet of Apollo Medical Management, Inc development stage company) as of January 31, 2008 and the related s

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of Independent Registered Public Accounting Firm
Directors and Stockholders of
Medical Management, Inc
Development Stage Company)
have audited the accompanying balance sheet of Apollo Medical Management, Inc
development stage company) as of January 31, 2008 and the related statements
operations, stockholders' equity, and cash flows for each of the years in the
two year period ended January 31, 2008 and for the period from inception
(October 17, 2006) to January 31, 2008. These financial statements are the
responsibility of the Company's management. Our responsibility is to express
opinion on these financial statements based on our audits.
conducted our audits in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that we
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining,
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for our opinion.
our opinion, the financial statements referred to above present fairly, in
material respects, the financial position of Apollo Medical Management, Inc
development stage company) as of January 31, 2008, and the results of their
operations and their cash flows for each of the years in the two year period
ended January 31, 2008 and for the period from inception (October 17, 2006)
January 31, 2007, in conformity with U.S. generally accepted accounting
Company's financial statements are prepared using the generally accepted
accounting principles applicable to a going concern, which contemplates the
realization of assets and liquidation of liabilities in the normal course of
business. The Company is a development stage entity and has accumulated deficit
of $153,136 for the period from inception (October 17, 2006) to January 31,
2008, working capital of $28,864 and cash flows from operating activities of
$155,555. This factor, as discussed in Note 2 to the financial statements raises
substantial doubt about the Company's ability to continue as a going concern.
Management's plans in regard to the matter are also described in Note 2. The
statements do not include any adjustments that might result from the outcome
Kabani & Company, Inc.
APOLLO MEDICAL MANAGEMENT, INC
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEET
JANUARY 31, 2008
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 44,352
Prepaid expenses 15,719
Total Current Assets $ 60,071
LIABILITIES AND STOCKHOLDER'S DEFICIT
CURRENT LIABILITIES:
Accrued expenses $ 13,300
Due to related parties 17,907
Total current liabilities 31,207
STOCKHOLDERS' DEFICIT:
Preferred stock, par value $.0001 per share; 25,000,000 shares authorized; none issued -
Common stock, $.0001 par value; 100,000,000 shares authorized; 11,064,000 shares issued and 10,364,000 shares outstanding 1036
Additional paid in capital 180,964
Accumulated deficit (153,136 )
Total stockholders' deficit 28,864
Total liabilities and stockholder's deficit $ 60,071
APOLLO MEDICAL MANAGEMENT, INC
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS
FOR THE YEARS ENDED JANUARY 31, 2008 AND 2007
AND FOR THE PERIOD FROM INCEPTION (OCTOBER 17, 2006) TO JANUARY 31, 2008
For the Year Ended January 31, For The Period From October 17, 2006 (Inception) to January 31,
2008 2007 2008
NET REVENUE $ 90,500 $ 45,000 $ 135,500
COST OF REVENUE 44,643 3,124 47,767
GROSS PROFIT 45,857 41,876 87,733
OPERATING EXPENSES
General and administrative expenses 199,519 39,750 239,269
NET LOSS BEFORE INCOME TAXES (153,662 ) 2,126 (151,536 )
Provision for Income Tax 800 800 1,600
NET LOSS $ (154,462 ) $ 1,326 $ (153,136 )
#REF! #REF!
WEIGHTED AVERAGE SHARES OF COMMON STOCK OUTSTANDING, BASIC AND DILUTED 10,105,710 9,433,962
*BASIC AND DILUTED NET LOSS PER SHARE $ (0.02 ) $ -
accompanying notes are an integral part of these audited financial
Weighted average number of shares used to compute basis and diluted loss
share is the same since the effect of dilutive securities is
APOLLO MEDICAL MANAGEMENT, INC
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED JANUARY 31, 2008 AND 2007
AND FOR THE PERIOD FROM INCEPTION (OCTOBER 17, 2006) TO JANUARY 31, 2008
January 31 For the period from October 17, 2006 (inception) to January 31,
2008 2007 2008
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss) $ (154,462 ) $ 1,326 $ (153,136 )
Adjustments to reconcile netincome/(loss) to net cash used in
operating activities:
Change in assets and liabilities
Prepaid expense (1,320 ) (14,398 ) (15,719 )
Accrued expenses (1,756 ) 15,057 13,300
Net cash provided by/(used in) operating activities (157,539 ) 1,984 (155,555 )
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from Issuance of Shares 182,000 - 182,000
Proceeds from (payments to) related party loans 17,707 200 17,907
Net cash provided by financing activities 199,707 200 199,907
NET INCREASE IN CASH & CASH EQUIVALENTS 42,168 2,184 44,352
CASH & CASH EQUIVALENTS, BEGINNING BALANCE 2,184 - -
CASH & CASH EQUIVALENTS, ENDING BALANCE $ 44,352 $ 2,184 $ 44,352
APOLLO MEDICAL MANAGEMENT, INC
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF STOCKHOLDERS' DEFICIT
FOR THE PERIOD FROM OCTOBER 17, 2006 (INCEPTION) TO JANUARY 31, 2008
Common Stock
Number of Additional Accumulated Stockholders'
shares Amount paid in capital Deficit equity (deficit)
Issuance of founders shares 10,000,000 $ 1000 $ (1000 ) $ - -
Net income 1326 1326
Balance at January 31, 2007 10,000,000 $ 1000 (1000 ) - -
Issuance of shares for cash 364,000 36 181,964 - 182,000
Net loss for the year ended January 31, 2008 - - (154,462 ) (154,462 )
Balance at January 31, 2008 10,364,000 $ 1036 $ 180,964 $ (153,136 ) $ 28,864
MEDICAL MANAGEMENT, INC.
DEVELOPMENT STAGE COMPANY)
FINANCIAL STATEMENTS
Medical Management, Inc., a Delaware corporation (the "Company"), was
incorporated on October 17, 2006
Company is a medical management company focused on managing the provision
hospital-based medicine through its Affiliated Medical Groups, which currently
consist of ApolloMed Hospitalists ("AMH") and Apollo Medical Associates ("AMA").
The Company's goal is to become a leading provider of management services to
medical groups that provide comprehensive inpatient care services such
hospitalists, emergency room physicians, and other hospital-based specialists.
Company has contracted to provide management services to AMH and AMA, both
which are affiliates of the Company, by virtue of their management agreements
with the Company and/or common management and/or common ownership by Warren
Hosseinion, M.D. and Adrian Vazquez, M.D., who are also the Company's directors
and executive officers. AMH was founded in June 2001 and currently provides
hospitalist services at seven hospitals. AMA was founded in October 2006
vehicle for acquisition of hospital-based medical practices.
Company is a development stage company as defined in Statement of Financial
Accounting Standards ("SFAS") No. 7, "Accounting and Reporting by Development
Stage Enterprises." Since
inception, operations have been devoted to acquire or manage medical practices
and, to raise capital.
Company is devoting substantially all of its present efforts to establishing
new business, and its planned principal operations have not yet commenced.
losses accumulated since inception has been considered as part of the Company's
development stage activities.
accompanying financial statements have been prepared in conformity with
accounting principles generally accepted in the United States of America.
preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements
the reported amounts of revenues and expenses during the reporting
Value of Financial Instruments
of financial accounting standard No. 107, Disclosures about fair value
financial instruments, requires that the Company disclose estimated fair
of financial instruments. The carrying amounts reported in the statements
financial position for assets and liabilities qualifying as financial
instruments are a reasonable estimate of fair value.
instruments, which potentially subject the Company to concentrations of
risk, consist of cash and cash equivalents. The Company monitors its exposure
for credit losses and maintains allowances for anticipated losses, as required.
October 17, 2006 the Company adopted SFAS No. 123R, "Share-Based Payment, an
Amendment of FASB Statement No. 123." As of the date of this report the Company
has no stock based incentive plan in effect.
MEDICAL MANAGEMENT, INC.
DEVELOPMENT STAGE COMPANY)
FINANCIAL STATEMENTS
and Diluted Earnings Per Share
per share is calculated in accordance with the Statement of financial accounting
standards No. 128 (SFAS No. 128), "Earnings per share". SFAS No. 128 superseded
Last updated: Jun 19, 2008