Aida Pharmaceuticals (AIDA) 8-K Completion of Acquisition or Disposition of Assets

Exhibit 99.3

BAS CONSULTING INC.

UNAUDITED PRO FORMA COMBINED

FINANCIAL STATEMENTS

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CONTENTS

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1

Unaudited Pro Forma Combined Balance Sheets at September 30, 2005

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2

Unaudited Pro Forma Combined Statements of Operations for nine months ended September 30, 2005

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3

Notes to Unaudited Pro Forma Combined Financial Statements

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4

Unaudited Pro Forma Combined Balance Sheets at December 31, 2004

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5

Unaudited Pro Forma Combined Statements of Operations for year ended December 31, 2004

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6

Notes to Unaudited Pro Forma Combined Balance Sheets at December 31, 2004

PRO FORMA COMBINED FINANCIAL STATEMENTS

         The accompanying unaudited pro forma combined financial statements are based upon the historical condensed balance sheets and condensed statements of operations of BAS Consulting Inc. ("BAS" or the "Company") and Hangzhou Aida Pharmaceuticals Co., Ltd. and subsidiaries ("Aida"). The unaudited pro forma combined balance sheet has been prepared as if the acquisition occurred on September 30, 2005 and December 31, 2004.  The unaudited pro forma combined financial statements of operations for the year ended December 31, 2004 and for the nine months ended September 30, 2005 have been prepared as if the acquisition had occurred on January 1, 2004. The statements are based on accounting for the business combination as a reverse acquisition, whereby the Company will be the surviving corporate entity, but Aida is the accounting acquirer. As Aida is the accounti ng acquirer in a transaction accounted for as a purchase in accordance with generally accepted accounting principles, the purchase price has been allocated to the Company's assets and liabilities based upon preliminary estimates of their respective fair values. The pro forma information may not be indicative of the results that actually would have occurred if the merger had been in effect from and on the dates indicated or which may be obtained in the future.

BAS CONSULTING INC.

UNAUDITED PRO FORMA COMBINED BALANCE SHEET

AS OF SEPTEMBER 30, 2005

		AIDA HISTORICAL		BAS HISTORICAL		PRO FORMA ADJUSTMENTS		PRO FORMA COMBINED
CURRENT ASSETS
Cash and cash equivalents	$	4,676,131	$	-	$	-	$	4,676,131
Accounts receivable, net		8,255,852		-		-		8,255,852
Notes receivable		1,762,356		-		-		1,762,356
Inventories, net		4,586,974		-		-		4,586,974
Due from related parties		3,384,122		-		-		3,384,122
Other receivables and prepaid expenses		5,843,720		-		-		5,843,720
Due from employees		1,198,798		-		-		1,198,798
Prepayments for goods		768,749		-		-		768,749
Deferred taxes		14,475		-		-		14,475
Total current assets		30,491,177		-		-		30,491,177
Plant and equipment, net		11,565,472		-		-		11,565,472
Land use right, net		1,244,520		-		-		1,244,520
Construction in progress		1,808,010		-		-		1,808,010
Patents, net		115,083		-		-		115,083
Long term investments		223,605		-		-		223,605
Good will		1,728,798		-		-		1,728,798
Deferred taxes		205,364		-		-		205,364
TOTAL ASSETS	$	47,382,029	$	-	$	-	$	47,382,029
CURRENT LIABILITIES
Accounts payable	$	3,421,952	$		$	-	$	3,421,952
Other payables and accrued liabilities		4,667,885				-		4,667,885
Accrued expense		1,558,951		49,000		-		1,607,951
Short term debt		12,635,937		6,000		-		12,641,937
Notes payable		5,567,993				-		5,567,993
Due to related parties		1,592,127				-		1,592,127
Amt due to employee		229,256				-		229,256
Taxes payable		244,965				-		244,965
Customer deposits		1,147,832				-		1,147,832
Deferred taxes		50,465				-		50,465
Total current liabilities		31,117,363		55,000		-		31,172,363
LONG-TERM LIABILITIES
Long-term bank loan		4,862,031		-		-		4,862,031
Deferred taxes		365,456		-		-		365,456
Minority interest		3,907,363		-		-		3,907,363
Total long-term liabilities		9,134,850		-		-		9,134,850
TOTAL LIABILITIES		40,252,213		55,000		-		40,307,213
SHAREHOLDERS’ EQUITY
Registered capital		3,443,323		10,454		(3,443,323)	(1)	10,454
Additional paid-in capital		-		45,239		3,347,630	(1)	3,392,869
Reserve fund		449,957		-				449,957
Retained earnings		3,098,354		(110,693)		95,693	(1)	3,083,354
Accumulated other comprehensive income		138,182		-				138,182
Total Shareholders’ Equity		7,129,816		(55,000)		-		7,074,816
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	47,382,029	$	-	$	-	$	47,382,029

1

BAS CONSULTING INC.

UNAUDITED PRO FORMA COMBINED STATEMENT

OF OPERATIONS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2005

		AIDA HISTORICAL		BAS HISTORICAL		PRO FORMA ADJUSTMENTS		PRO FORMA COMBINED
REVENUES	$	19,466,000	$	-	$	-	$	19,466,000
COST OF GOODS SOLD		(7,635,739)		-		-		(7,635,739)
GROSS PROFIT		11,830,261		-		-		11,830,261
Research and development costs		(122,185)		-		-		(122,185)
Selling and distribution expenses		(6,001,127)		-		-		(6,001,127)
General and administrative expenses		(2,133,931)		(22,000)		-		(2,155,931)
INCOME FROM OPERATIONS		3,573,018		(22,000)		-		3,551,018
OTHER INCOME (EXPENSES)
Disposition of discontinued     operation, net		221,249		-		-		221,249
Interest expense		(843,105)		-		-		(843,105)
Government grants		23,179		-		-		23,179
Forgiveness of debt		96,258		-		-		96,258
Other income/(expense), net		22,783		-		-		22,783
INCOME BEFORE INCOME TAXES		3,093,382		(22,000)		-		3,071,382
INCOME TAXES		(137,641)		-		-		(137,641)
INCOME BEFORE MINORITY INTEREST		2,955,741		(22,000)		-		2,933,741
MINORITY INTEREST		(1,075,590)		-		-		(1,075,590)
NET INCOME		1,880,151		(22,000)		-		1,858,151
FOREIGN CURRENCY TRANSLATION (LOSS) GAIN		138,038		-		-		138,038
COMPREHENSIVE INCOME	$	2,018,189	$	(22,000)	$	-	$	1,996,189

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BAS CONSULTING INC.

NOTES TO UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS

NOTES TO UNAUDITED PRO FORMA COMBINED CONDENSED FINANCIAL STATEMENTS

(1)

To eliminate the equity of the acquiree and goodwill is calculated based on the acquisition consideration less the net asset value of the acquiree.

3

BAS CONSULTING INC.

UNAUDITED PRO FORMA COMBINED BALANCE SHEET

AS OF DECEMBER 31, 2004

		AIDA HISTORICAL		BAS HISTORICAL		PRO FORMA ADJUSTMENTS		PRO FORMA COMBINED
CURRENT ASSETS
Cash and cash equivalents	$	2,856,569	$	-	$	-	$	2,856,569
Restricted cash		258,805		-		-		258,805
Accounts receivable, net		6,122,787		-		-		6,122,787
Notes receivable		1,726,545		-		-		1,726,545
Inventories, net		5,206,529		-		-		5,206,529
Due from related parties		610,452		-		-		610,452
Other receivables and prepaid expenses		966,712		-		-		966,712
Due from employees		739,385		-		-		739,385
Prepayments for goods		282,882		-		-		282,882
Deferred taxes		-		-		-		-
Total current assets		18,770,666		-		-		18,770,666
Plant and equipment, net		4,747,140		-		-		4,747,140
Land use right, net		591,620		-		-		591,620
Construction in progress		51,494		-		-		51,494
Patents, net		178,583		-		-		178,583
Long term investments		640,320		-		-		640,320
Due from related parties		25,745		-		-		25,745
Due from employees		26,286		-		-		26,286
Deferred taxes		214,938		-		-		214,938
TOTAL ASSETS	$	25,246,792	$	-	$	-	$	25,246,792
CURRENT LIABILITIES
Accounts payable	$	1,148,299	$		$	-	$	1,148,299
Other payables and accrued liabilities		1,022,532				-		1,022,532
Accrued expense		-		33,000		-		33,000
Short term debt		8,625,868		-		-		8,625,868
Due to related parties		5,952,226		-		-		5,952,226
Taxes payable		26,104		-		-		26,104
Customer deposits		431,427		-		-		431,427
Deferred taxes		107,453		-		-		107,453
Total current liabilities		17,313,909		33,000		-		17,346,909
LONG-TERM LIABILITIES
Long-term bank loan		1,087,416		-		-		1,087,416
Deferred taxes		174,623		-		-		174,623
Minority interest		1,559,217		-		-		1,559,217
Total long-term liabilities		2,821,256		-		-		2,821,256
TOTAL LIABILITIES		20,135,165		33,000		-		20,168,165
SHAREHOLDERS’ EQUITY
Registered capital		3,443,323		10,454		(3,443,323)	(1)	10,454
Additional paid-in capital		-		45,239		3,354,630	(1)	3,399,869
Reserve fund		449,957		-				449,957
Retained earnings		1,218,203		(88,693)		88,693	(1)	1,218,203
Accumulated other comprehensive income		144						144
Total Shareholders’ Equity		5,111,627		(33,000)				5,078,627
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	25,246,792	$	-	$		$	25,246,792

4

BAS CONSULTING INC.

UNAUDITED PRO FORMA COMBINED STATEMENT OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2004

		AIDA HISTORICAL		BAS HISTORICAL		PRO FORMA ADJUSTMENTS		PRO FORMA COMBINED
REVENUES	$	18,237,796	$	6,500	$	-	$	18,244,296
COST OF GOODS SOLD		(6,871,976)		-		-		(6,871,976)
GROSS PROFIT		11,365,820		6,500		-		11,372,320
Research and development costs		(263,081)		-		-		(263,081)
Selling and distribution expenses		(6,036,561)		-		-		(6,036,561)
General and administrative expenses		(2,076,523)		(69,193)		-		(2,145,716)
INCOME FROM OPERATIONS		2,989,655		(62,693)		-		2,926,962
OTHER INCOME (EXPENSES)
Interest expense		(505,059)		-		-		(505,059)
Other income/(expense), net		159,892		-		-		159,892
INCOME BEFORE INCOME TAXES		2,644,488		(62,693)		-		2,581,795
INCOME TAXES		(171,645)		-		-		(171,645)
INCOME BEFORE MINORITY INTEREST		2,472,843		(62,693)		-		2,410,150
MINORITY INTEREST		(837,903)		-		-		(837,903)
NET INCOME		1,634,940		(62,693)		-		1,572,247
FOREIGN CURRENCY TRANSLATION (LOSS) GAIN		(4)		-		-		(4)
COMPREHENSIVE INCOME	$	1,634,936	$	(62,693)	$	-	$	1,572,243

5

BAS CONSULTING INC.

NOTES TO UNAUDITED PRO FORMA COMBINED STATEMENT

 OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 2004

(1)

To eliminate the equity of the acquiree and goodwill is calculated based on the acquisition consideration less the net asset value of the acquiree.

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